When the owner of the property dies the heirs inherit it at the stepped up basis without having to recapture any of the depreciation. Even paying a 50% estate t

When the owner of the property dies the heirs inherit it at the stepped up basis without having to recapture any of the depreciation. Even paying a 50% estate tax this is a substantial financial gain if the farm has been taking the tax credit for depreciation for 15+ years.