Raw land tax deductions

[Austin Nguyen]

Looking at some raw land in california to develop. My understanding is any costs (property taxes) for the raw land CANNOT be deducted on Sched E until it is ready to rent as residential. Only on Sched A if you itemize, but after TCJA, we cant even deduct legal fees, etc, so mostly just property taxes... 

While developing the land (may take a year or more for permitting, etc), could I rent it out as a campground to qualify for deductions under schedule C?  Or any other thoughts on how to get the raw land to qualify for deductions while I develop it?

Thanks