The value of the land is not included in a depreciation calculation because there will not be wear and tear to devalue it, the way that happens with a building.
Land value is often listed on your County or City Assessment which is used for assessing Property Tax but not always. If you need help with that, contact your assessor's office. Or a local Real Estate Broker might also be able to help. The relative value of the land will vary depending on its location.
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