I'm renting a home via AirBnB/VRBO as business. If we make this property our primary residence in future will we have to pay special depreciation on improvements back?

[truckmassey]

Improvements are reworking road and building a garage.

[Vanessa A · Accepted solution]

Yes, when you sell the home, you will need to recapture the depreciation you have taken on the home. 

[truckmassey]

Thank you Vanessa.  I understand I will need to recapture when I sell the home.  However, my question is will I have to do that upon converting it from business property to personal property for our primary residence.

[ColeenD3]

Yes, you would have to recapture the special depreciation. You may end up being able to exclude the personal portion of the primary home, but you can't exclude the depreciation part.