I have a tax customer that her husband passed away in 2020.  Their return is simple or so I thought.  We have only had for them retirement, social security and interest.  I have learned they also had rental property that was never included on tax returns.  

She has created an LLC for the rental property in 2022.  My question is.  How do I figure the value of these properties when they haven't owned them for years to put them on her return?

Do I take the appraised value at the time of LLC formation? From the time of his death?