Be careful with tree work... As per pub 527....
"If you replace the house, you would have to destroy the bushes and trees right next to it. These bushes and trees are closely associated with the house, so they have a determinable useful life. Therefore, you can depreciate them. Add your other land preparation costs to the basis of your land because they have no determinable life and you can’t depreciate them."
15 years is the schedule for shrubbery/tree "closely associated with the house".
