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backyard patio / side walk increase cost basis?
I planning to have backyard installed in new construction SFH.
I read this cannot be added to the cost basis of the rental property and be depreciated by 27.5 years since it is not an improvement to the property.
But what about paving the patio and side of the garage, where it is touching the house. There was an example about plants near the foundation as depreciable.
Would this count as improvement to increase cost basis (as improvement)? I have read both yes or no.
Thanks