1st question: Purchased investment rental property in 2000 in California as a single person and have taken depreciation every year. I?d like to know if the property gets a step up in its basis value, and the previous depreciation already taken does not need to be recaptured if I get married this year and make the property community property with my spouse via a grant deed and pre-neputial agreement.

2nd question;
I know that community property gets a step up in basis if a spouse dies, but in the example above, would it only apply if I died, as I was the original owner, or would the property get a step up in basis regardless if either I died or my spouse died?