Long term capital gains tax

[Colin Williams]

I have a question about long term capital gains.

My original basis in my primary residence was $230k. I refinanced at $600k with cash out. Is my basis still $230k or does it increase to the $600k?

I'm trying to figure out numbers for possibly selling my home because of the market here, and the difference in taxes is either going to be zero or $102k depending on what my basis is.