Giant mistake

http://homeguides.sfgate.com/tax-implications-not-charging-depreciation-rental-property-41748.html

You might be tempted to avoid the risk of getting hit with recapture tax and to not claim depreciation. This would be a gigantic mistake. ... The real reason to claim depreciation is that the IRS will charge you recapture tax as if you depreciated your property, whether or not you actually did. Since you're going to pay the bill in the future, you might as well get the benefit today.