Effective use of land and build an apartment and rent the land is currently vacant lot, is to change the form of land use. Average from individual buildings to use less. You can reduce the inherited property to be lower than the valuation of the land to restrict the use of the land and built the building from rental apartments and parking vacant lot. By using the loan, the first point is that a lower valuation of the land. DBAs point is that a good use of their loans to the construction. Inheritance tax to build an apartment rented by the two main points. Land and houses and the amount determined by the evaluation. As youll see just figure out the property inheritance In determining the amount of rent even if that building, debt increased total taxable estate can be reduced.