Question on Properties bought and Held but not Rented

[Justin Summers]

I bought several properties at tax sale in 2022 and I'm doing my taxes now. The properties are unlivable and have not been rented and are not offered for rent. They are just sitting.  I do have costs incurred maintaining them as well as property taxes paid.  My questions are :

1. Since they are not rented I don't start depreciating them until I do rent them or have them ready to rent. Correct? 

2. Do I deduct expenses on them yearly ? If so where? Since they aren't on a schedule E yet. Or do I just wait until I either sell them or renovate them place them as a rental? 

3. If I don't deduct any expenses yearly do I even need to address them on my tax return? 

4. If I do convert the property to a rental or sell it in the future can I then deduct Prior years expenses I had paid? Like If I sell it in 3 years from now and never had it rented can I deduct the past 4 years taxes I paid while it was sitting vacant? (or add it to my basis)

Thanks