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Yes, 2 of the last 5 years--second homes don't qualify for the exemption.  And there are cities where ordinary homes bought just a few years ago have have over $250,000 or $500,000 in appreciation.  Every $ one can account for counts.  Window treatments for an entire house can run into the several thousand dollars even if you buy discount blinds on-line and install them yourself.

 

hether you buy curtains, a washing machine, or anything else that you can live with or not the question remains as to cost basis treatment.