Tax bill allocates 85% to land for a condo?

大家好，我还在哼哧哼哧地报税，因为今年买了一个新房子所以又遇到如何分配land vs building的问题。下面看到一个同样的问题，柠檬的回答是需要有supporting doc，比如tax bill assessed value， appraisal report等。我之前也是如此的，基本上tax bill分配了超过70% 的价值到land。

但是我刚查了一下chatgpt，说是业界标准对于condo来说就是10-25%，因为condo的land不能自己开发或自由处理，没有什么价值（见下文它的解释）：

[You only own a fractional, undivided interest in the land
The land cannot be developed, rented, or sold independently
Industry practice for condos is often 10–25% land, 75–90% building
? So using 20% for land and 80% for building is well within reason — even if your tax bill shows 80% land]

我的问题是：

1. 对新买的condo是否就用20-25%的分配到land？即使tax bill上分配了80%到land？

2. 对之前的condo，我是按照当时的tax bill的比例来分配的，我在卖的时候是否IRS会challenge我，认为我应该按照25% 给land来收取depreciation recapture tax？（我有一个房子准备今年就卖掉，如果IRS不认可我之前按照tax bill分配了70%到land，我就白白浪费了很多depreciation在前几年没有报了...下面是chatgpt说的IRS会按照25%到land来计算我的depreciation recapture tax，让我很担忧，哎）

1. The IRS expects land/building allocations to be reasonable and consistent with:

   • Market data

   • Industry norms

   • Appraisals or comparables

If they audit you, they may argue that:

• You under-depreciated over the years (and lost deductions), but

• You're still liable for recapture tax on the depreciation you should have taken — at up to 25%

谢谢！