I disagree... Lawn care and snow removal are completely different things. Lawn care is primarily for asthetics. Snow removal is necessary to have acess to the property. Whether an auditor would "baulk" at it or not is another issue, but snow removal is just as essential as utilities and should be prorated on square footage like any other maintenance. If you pay for plowing, then a percentage of that cost is for HO. However, buying a snow blower would need to be depreciated, and the depreciation itself would then be prorated. Depending on the cost of the snow blower, it would probably not amount to a significant difference in your deduction.
