If you purchase raw land in eastern Washington, it could be considered "investment property," and you would also be allowed to deduct the mortgage interest and property taxes.  If you purchase a condo to use as a rental property, you can deduct insurance, utilities, repairs and depreciation in addition to the property taxes and mortgage interest expense.  In other words, you can generate a bigger "tax loss" from rental property.

 But in my opinion, you should not buy real estate solely for "tax write-off purposes."  Tax laws can change, and profitable investments based on current tax laws can turn into money-losing sink holes if the government decides to change tax policy.  Just ask the real estate limited partnership investors who were wiped out by the 1986 Tax Reform Act. 
 I believe you should buy rental property to MAKE money, not lose money.  At worst, it should be a break-even proposition going in.  I've never understood the obsession that some people have with generating tax losses.  If you're in the 31 percent tax bracket, you cut your income tax bill by 31 cents for every dollar of tax loss -- but you still have to pay 69 cents out of your own pocket.  Any way you look at it you're losing money.  Many investors consider depreciation to be only a "paper loss" because they are allowed to deduct a portion of the property's value each year even though they don't actually have to write a check for that amount. But when the property is sold, the depreciated value creates a taxable "gain" for the investor -- even it is sold the same price originally paid. 

 For example, let's say you buy a $150,000 condominium.  The IRS allows you to depreciate the property over 27 years.  That means you get to deduct 1/27th of the property's value from your income each year.  In this example, you would deduct $5,555 per year.  After five years, you will have "depreciated" your $150,000 property by $27,777 (5 x $5,555) to a reduced tax basis of $122,223.  If you then sold the condo for $150,000 -- the same price you originally paid for it -- you would have a $27,777 "gain."  The capital gains tax rate on property held for one year or more is 20 percent.  But the capital gains tax rate on "recaptured depreciation" is 25 percent.  So in this example, you would owe the IRS $6,9444.25 in capital gains tax (25 percent of $27,777) on a break-even investment.  So you can see that depreciation is more than just a "paper" expense. 

 If you decide to buy land, buy it for its recreational use. Never try to convince yourself that you are buying recreational land as an "investment."  Buy it for fun.  If you happen to make a profit when you sell in the future, that's just icing on the cake.  The market for recreational property can be very volatile -- some years it is hot, other years you can't give it away.  It's quite possible that you'll lose money if you have to sell the land in a slow market.