First; recapture
https://www.irs.gov/instructions/i4797
https://www.irs.gov/publications/p527
When you sell it, your sale price gives you the total price. You would allocate the sale price between land and condo. Seller and buyer need to agree. You state the property tax department has land value. There seems to be some conflict between property tax and HOA. But if property tax breaks it out, it should probably be allocated for federal income tax as well.
One method would be to use the property tax department ratio of land value to total value.
For 2019, you claimed too much depreciation and underpaid taxes.
For 2020, your depreciation should have been correct as you deducted land value.
Which ever year you sold it, you would be looking at depreciation recapture (if applicable)
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**
