What is the step-up in basis on a Cartersville inherited home?

Step-up in basis means an heir's cost basis in a Cartersville inherited home resets to the property's fair market value on the date of the original owner's death, rather than staying at whatever that owner originally paid. This can reduce or eliminate taxable gain if the heir later sells the home, since gain is measured against the higher, stepped-up value instead of the old purchase price. Confirm how this applies to a specific Cartersville estate with a CPA or estate attorney before making a decision based on it.