Unless you use the property for a business, such as forestry, the expenses would not be deductible. They would once have been allowed as miscellaneous itemized deductions, but that dedution is not allowed in 2022. You can read more about it here: Tax tips for forest landowners
"and conservation of the forest property. However, the 2017 Tax Cuts and Jobs Act (TCJA) has suspended “miscellaneous itemized deductions” for individual taxpayers through 2025."
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