Depreciation recapture is a federal tax on the depreciation an owner deducted while a property was a rental, charged back when the property sells even though the sale itself is otherwise a capital gain. It applies the same way regardless of which state the property sits in, since it comes from federal tax law rather than state law.
Why it matters
Years of depreciation deductions on a rental come back as tax owed the year you sell it.
General information, not legal or tax advice.