The land does not appear to be property held for personal use and, at least, should be considered to be held for investment purposes.
Further, since the land is adjacent to the rental house, it could be considered part of the total rental property and, if so, any HOA fees (that do not include fees for improvements) could be deducted as rental expenses.
Frankly, I would suggest that you seek guidance from a local tax professional who can actually review the exact layout of the property and exactly how you are using (including advertising, etc.) the rental property.
