I am not an expert, but I would argue that it is a change in accounting method to reduce the depreciable property by the land value amount. Depreciating land is an incorrect method.

Therefore, I would file a 3115. I didn't end up filing this return, since I didn't have the professional software to submit it that year.

Here are my sources

https://www.msatp.org/fixing-the-error-how-do-we-solve-depreciation-mistakes/

https://www.eisneramper.com/knowledge-center/coronavirus-knowledge-center/depreciation-accounting-me....

https://bradfordtaxinstitute.com/Content/Fixing-Depreciation-Errors.aspx