Thank you for the detailed response. The cabana and the rest of the items listed were pulled from the state web site attached to the house and all listed by Jackson county assessment as an improvement. I will follow up to make sure I can really take the improvement though, don't want it to come back and bite me. As far as the partial exemption I was going by the below from the IRS web site. My mother was being set up for in home care (wheelchair ramp and the works) but when she went to the hospital, they refused to release her. State was called in and I was "told" that she needed to go into a home, or the state would step in. I have documentation from the primary, the hospital and the state. As a result, she was move closer to family into a home.
Here are the 2 areas I was referring to, but I am a nub at this and will follow up to see if the exemption is possible or not.
From... IRS.Gov, Publication 523
Health-Related Move
• You moved to obtain, provide, or facilitate diagnosis,
cure, mitigation, or treatment of disease, illness, or injury for yourself or a family member.
• A doctor recommended a change in residence for you
because you were experiencing a health problem.
• The above is true of your spouse, a co-owner of the
home, or anyone else for whom the home was his or
her residence.
