According to professional roofers, the replacement is an all out repair.
While I'm sure there are some out there, I don't know or even know "of" a single roofer who is a licensed tax professional that has a clue when it comes to taxes. I would not expect a roofer, professional or not, to know anything about tax law on this either.
I'm sure if more profession opinions were gathered, others would say it is not.
If referring to professional roofers, if they are true professionals they would advise you to seek the services of a tax professional, and would not give any opinion on any subject they were not educated in.
And so the question remains, are costs (whether it's a roofing replacement or not) to amend code violations deductible?
The question has been answered. Your new roof is a property improvement because it meets both requirements that make it classified as such.
- The improvement becomes "a physical part of" the structure.
- THe improvement adds "real value" to the property. In other words, when appraised by a qualified, certified, licensed property appraiser (not your county tax appraiser) they will appraise it at a higher value, then they would have before the new roof was installed.
Why you had to have the new roof put on is irrelevant. But there's no doubt it's a property improvement. Before the new roof was installed, in leaked. Now it doesn't. The property has without question, been improved. Again, as to "why" it was improved doesn't matter.
