Ok ... more details may be needed but land cannot be depreciated. If this is a working farm with buildings on it that either you work or you rent out then the buildings can be depreciated.
If this was a working farm or rental then as of the date of death the estate owned the property and the income/expenses/depreciation should have been reported on the estate's tax return. Once the property has been probated and is in your name then you will report the income/expenses/depreciation on your tax return.
