Investment land in HOA community

[Rookieinvestor]

I bought a land for investment purpose where I bought a 1 acre lot, there is no timeline to build but there are light restrictions on how to build your house. There close to 100 lots in the community and a clubhouse. I pay taxes at normal rate on the lot valuation and also pay HOA. 

This year doing standard deduction is better for me. Considering these info, is there a way I can deduct tax and HOA I pay for this land? Thanks! 

[DaveF1006]

Taking the standard deduction, there is not a way for you to deduct property tax or HOA fees on the land  unless you rent out the land and able to offset the property taxes and HOA fees against rental income.