 Well, can I build a commercial building on the property I already own on the interstate? Nope. And take this $150,000 and convert it into a building? Nope. You can, but you're still going to pay the taxes. It doesn't have the taxes at all. The commercial building is depreciable on a depreciating straight line asset at 27 years. So if you spend a million dollars, you can write off 127th of that.