Business & farm

thanks for the previous answers, but the most important thing I wanted to confirm is if I sell the house and need to allocate the business/personal split, does the land value get involved at all?  Your original answer implied it doesn't, but I wanted to confirm that's true.  Just to clarify, the land is part of the primary residence, not a separate parcel.

 

The trees/irrigation system are a small enough dollar amount that those aren't that important, but if I had to allocate a portion of the land value in the allocation split, that would be significant.  thanks.