Is There a Big Money on a Building?

Land can increase in value based on what we can do with it using tech such as we can suddenly refine oil or by everybody around you building. So if you buy the land for 100,000, you build a building on it and it costs you 100,000 to build that building. You make money based off of what people are willing to pay minus the rent you have to pay on the land. That is not taxed at all.