As noted, this is meaningless to you: "Her last minute tax property document indicated that the land has ab assessed valued of 60% or higher than the building."

You need to get her Initial Purchase info. Not Later info and not Assessed info.

Her initial purchase, then compute the land value separately from the improvements, and since you stated it is a 50% owner, both owners would be using that same info. The only "later" would be taking improvements into consideration.