We rent it out to a company that uses aircraft for their business.
If it is not short term rentals where you provide substantial services, you would do as FlyingRon wrote, Schedule E.
So I own a rental and I know what I can deduct/depreciate, ect.
With this however I'm not sure. Land lease? Property tax? Insurance? Bookkeeping fees paid to the HOA?
You are in what can be called a sandwich lease arraignment. You have possession of the property that is being rented, but not ownership. Everything the lease covers you cannot depreciate. That is for the owner of the property. Any fixtures or other capital purchases you make for the rental property can be depreciated. The amount of the lease can be expensed as can most other costs of earning a profit. Rental activity income is, by statute, passive income absent factors that may or may not apply to you.
I'd see a tax professional this year to get a sense of your options.