Tax advantages for townhome/condo vs single family

[Jen Hunt]

I prefer the townhome option over a single family house even though I hate paying for HOA fees and how unpredictable they can be and suddenly rise or have an assessment. HOWEVER, no yard maintenance or building maintenance and the insurance is paid along with other amenities.

My Question: Is the depreciation so much more substantial for a free standing single family home over a townhome that all that extra worry about sprinkler systems and exterior maintenance is worth it? 

Since land is excluded from the depreciation value anyway, if I pay 300k for a townhome with .3 acre lot vs 340k on a .15 acre lot, the schedule shouldn't matter too much or am I missing some key components?