Hi. I converted my primary home to a rental in 2008. I bought it in 1994 for 136000 - the tax records had the home valued at 121000 land valued at $15000. I went back to the tax assessors website and their records only go back to 2012 wherein the building value is essentially the same but the land value had increased to $30000. I sold the property last year for more than my original cost. For tax purposes, can I use the building value (the value i used to calculate depreciation) and the higher 2012 tax records land cost as my cost or other basis? Would this get flagged?