@NCperson once again, as most things tax, depends on the specific facts and circumstances.
If there is a special assessment that is not attributable to one specific area, then I would tend to capitalize that cost. If it is for a specific item, such as that mentioned in the original post, I would want to analyze it as noted in my earlier response.
Let's be clear here, there are always thresholds of gray and individual risk tolerance in the tax arena. That's why a forum such as this cannot provide the back and forth that occurs when sitting face to face with a tax professional. This individual can go into much more depth and explain any gray or risk involved and the taxpayer can make a decision based on that discussion.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
