Real Estate LLC – dissolving – multiple properties and 2 owners – implications?

will definitely be talking to my CPA and lawyer about strategies but wanted to get any insights in the mean time.

my brother and I have an LLC with 6 properties. if we want to dissolve or split the LLC, if all of the properties are worth the same (for sake of this example), is it as simple as it being ok to retitle to have 3 properties for brother and 3 properties for me? We'd each create an LLC for the properties to be pushed to. But from taxation perspective, would I be correct to assume that its not a taxable event? I imagine we would have to get valuations of the homes at a point in time and ensure that the split was as per the ownership %-ages?

The properties are 2 years from being fully depreciated. Would like to preserve the inheritance to my kids (the stepup) and not have the complications of trying to figure out things with my brother's kids.

thanks in advance!