I'm from Arizona, and my thought would be that this might be appealing buyers (possibly in the Phoenix area) but more specifically in Tucson, where there the demographics (professionals/environmentally conscious) would be very receptive to that kind of feature in a more high end house, or at least a house in one of the desirable neighborhoods in Tucson. 

In NZ when doing a home appraisal there is allocation for the Chattel component.

This is the Cash In component$52,800        HML  (See above for adjustments as per your Source)$  6,216        Cash Flow/yr ($518/month).  

In turn, this cut-and-dried qualification formula eliminates the need to do an expensive environmental review on the land during the certification process.The certification process that officially creates these salable credits is equally straightforward: It takes about 30 days and costs $1,400, regardless of the size of the land or the number of credits that it will yield. 

🙂There are three components in your monthly payments. 1)  Return of your basis (non-taxable) 2) Gain (Sale price - basis) (Taxed at a capital gain rate) 3) Interest per the rate that you have specified.

You are asking a Qualified Intermediary to acquire and hold legal title to replacement property, so they are going to need assurances that there are no environmental contamination issues to worry about.  2. 

If you do not have immediate plans for the land then it could all be upside but be careful for environmental concerns (I.e. motor oil leaking on no paved surfaces, etc)I am not sure what “insurance” you have on the vacant land but you should always make sure and talk to your insurance broker to find out the specifics of your policy before committing to anything.Do you know if the owner of this company has truck stored some other place?

Would you mind looking at it to make sure it has all the components I need?

The person who receives the gifted vehicle could then sell it without the "recapture" component.  

Obviously I live in the Bay Area so it's a very environmentally conscious community, but can you provide any insight?