Inherited Property Calculator

Understand stepped-up basis, compare sell vs rent vs keep, and model long-term strategies for inherited real estate.

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Stepped-Up Basis
$450,000
Your new tax basis = FMV at date of death
Capital Gains If Sold Now
$0
No gain — selling at current FMV equals your basis
Original Gain Eliminated
$330,000
Appreciation the deceased owner never had to pay tax on
Net Equity
$450,000
Property value minus any mortgage balance
Monthly Holding Cost
$975
Tax + insurance + maintenance per month
Net Proceeds If Sold
$423,000
After 6% selling costs
Key insight: The stepped-up basis is one of the most valuable tax benefits in the US tax code. Your basis resets to FMV at death — meaning you owe zero capital gains on decades of appreciation if you sell immediately. Future gains only accrue from the date you inherited.
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Sell Now — Net Proceeds
$423,000
After 6% selling costs and mortgage payoff
Rent — Annual Net Income
$11,268
Rent minus vacancy, mgmt, tax, insurance, maintenance
Keep as 2nd Home — Annual Cost
$11,700
Tax + insurance + maintenance (no rental income)
Effective Monthly Rent
$2,090
After 5% vacancy
Net Equity (keep): $450,000
Selling Costs: $27,000
Annual Mgmt Cost: $2,112
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YearAnnual Rental Income (net)Cumulative Rental IncomeProjected Home ValueNet Sale Proceeds
1$11,268$11,268$465,750$437,805
2$11,606$22,874$482,051$453,128
3$11,954$34,828$498,923$468,988
4$12,313$47,141$516,385$485,402
5$12,682$59,823$534,459$502,391
Total Rental Income (5 yrs)
$59,823
Cumulative net rental income
Projected Sale Proceeds (Yr 5)
$502,391
At 3.5% annual appreciation

How to Use This Inherited Property Calculator

This calculator helps you navigate the three major decisions when you inherit real estate: understanding your new tax basis, choosing between selling, renting, or keeping the property, and modeling long-term strategies.

Quick Tier — Tax Basis and Holding Cost

Enter the property's Fair Market Value at Death (get this from an appraisal or recent comparable sales), the original purchase price, any remaining mortgage balance, and annual carrying costs. The calculator instantly shows your stepped-up basis, confirms you owe $0 in capital gains if sold at FMV, and reveals your monthly cost to hold the property.

Advanced Tier — Sell vs Rent vs Keep

Adjust selling costs, vacancy rate, and property management fees to see a realistic 3-way financial comparison. The Tax Analysis tab explains exactly how stepped-up basis works and what rate applies to future gains. Estate Considerations covers the practical steps of clearing title and navigating probate.

Pro Tier — Long-Term Strategy

The 5-Year Hold Analysis builds a year-by-year model of renting the property and selling later, combining rental income with projected appreciation. The 1031 Exchange tab shows how to defer gains by reinvesting into a new property. Multi-Heir Split compares buying out co-heirs, selling, or continuing co-ownership.

The Stepped-Up Basis Explained

Your New Basis = Fair Market Value on Date of Death
Capital Gains (if sold at FMV) = Sale Price − Your Basis = $0
Future Gains = Sale Price − FMV at Inheritance
Original Owner's Gain Eliminated = FMV at Death − Original Purchase Price

The stepped-up basis is one of the most significant tax benefits in US real estate. It permanently erases all capital gains that accumulated during the original owner's lifetime. A home bought for $80,000 in 1985 and worth $500,000 today would have had $420,000 in taxable gains — but if inherited, that gain simply disappears.

Example: Inheriting a Paid-Off Family Home

Sarah Inherits Her Parents' Home in Austin, TX

Sarah inherits a home her parents bought for $95,000 in 1992. The home is now worth $580,000 and is owned free and clear.

Original Purchase Price$95,000
FMV at Inheritance$580,000
Sarah's New Basis$580,000
Gain Eliminated$485,000 (tax-free)
Capital Gains If Sold Now$0
Annual Property Tax$9,000
Annual Insurance$2,400
Annual Maintenance$5,800 (1% of value)
Monthly Holding Cost$1,433
Potential Monthly Rent$2,800
Net Monthly Rental Profit~$580 after all expenses

Sarah decided to rent the property for 5 years, collecting income while the property appreciates, then sell when she retires. The stepped-up basis means any future sale gain is only on appreciation after 2024.

Sell vs Rent vs Keep — Decision Framework

There is no universally correct answer. Consider these factors:

The 45-day window after inheritance is often emotionally charged. Financial advisors generally recommend not making permanent decisions in the first 30-60 days if circumstances allow.

Frequently Asked Questions

Stepped-up basis means your tax basis in inherited property resets to the fair market value on the date of death. All appreciation that occurred during the deceased's lifetime is permanently eliminated from a capital gains perspective. You only owe capital gains tax on appreciation that occurs after you inherit the property.
Generally no. If you sell at or near the fair market value at the date of death, your capital gains tax is zero because your basis equals your sale price. Any taxable gain only arises if the property appreciated between the date of death and your sale date. Always get a professional appraisal to document the FMV at death.
It depends on your financial situation, local rental market, and personal goals. Selling gives immediate liquidity with no capital gains. Renting generates income but requires management. Keeping as a second home costs money each month. Run the 3-way comparison in the Advanced tier of this calculator with your specific numbers before deciding.
A 1031 exchange allows you to sell the inherited property and defer capital gains tax by reinvesting into a like-kind replacement property within 180 days. You must identify replacement properties within 45 days of the sale. Since your basis is FMV at death, gains on recently inherited properties sold near FMV are minimal — but for properties held and appreciated over time, the 1031 exchange defers tax on that future appreciation.
Heirs have three main options: sell and split proceeds equally, have one heir buy out the others by refinancing the property, or co-own and rent the property together. Co-ownership requires a formal legal agreement to prevent conflicts over expenses and management decisions. If heirs cannot agree, any heir can petition a court for a partition sale — which typically results in a below-market forced sale that benefits no one.