My partner and I found a home and contacted the owner and she told us she would be interested in wholesaling the property. How do we come to a conclusion on how much to offer her for the property?

@Jalen Tuck In part it depends on whether is is for a rental or a flip.  Generally market values are figured by looking at comparable sales; Similar properties that are nearby and recently sold. 

Most buy and hold investors also consider the amount of cash flow the property will generate when figuring what it is worth to them. 

For a flip you figure what is it worth in good condition (ARV or after repair value) then you subtract repairs, soft costs and profit to figure what it is worth.

I suggest you check out

Ultimate Free Beginners Guide

Get with a realtor and see if they can run a CMA for you and then you do your calculation at 70% of that market value.......minus repairs