@TEDSTER wrote:
....can I add HOA fees & Property tax from all the years I owned the land added to base cost of the land ?
No. You have to make the election to capitalize carrying costs in the tax year in which they are incurred.
See https://www.law.cornell.edu/cfr/text/26/1.266-1
Only those expenses which would otherwise be immediately deductible can be capitalized.
