Question about how depreciation is calculated

[Account Closed]

Hello,

I have a simple beginner question about depreciating a building. If I purchase a property for $335k, and according to the county website the value of the property is $290,900 with the building having a value of $247,300 (85% of the value of the property). When calculating depreciation do I use $247,300 as the value of the building? Or, so I use 85% of $335K ($284,750)? I hope this makes sense. Thanks.