Filing taxes: how to determine cost of land for depreciation?

[Pal Sa]

I started renting out my once-primary home in 2022 and doing the taxes for 2022 now. I need some help to do my taxes. I am hoping to do taxes by myself.

So I purchased this home a few years ago for a certain price. To determine the cost of land for depreciation, should I look at the cost of land in the year purchased or the year for which I am filing taxes? I looked at the county records and the land value has changed from the purchased year to 2022. Should I be using the land value in the purchased year or 2022 as I am filing taxes for 2022? 

I believe I should use the purchase year because the land value has changed over the years and for doing taxes for 2023, the land value in 2023 may be different and that becomes a moving value, and doing the depreciation may be hard.

I will have more questions as am I doing this. Please bear with me.