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You cannot deduct passive losses if you do not have any net income from your property rental for the tax year. Passive losses cannot reduce your income from wages, but you can defer the losses to future tax years or deduct any losses carried forward when selling the rental house that generated the loss.
An additional motivation is the fact that the improvements are depreciable, whereas land is a non-depreciable asset. Furthermore, ground rent paid by the tenant is deductible as an ordinary business expense. In other words, there are possible tax benefits for the tenant in a ground lease transaction.