In some situations, special assessments can be treated "like a tax". But I would not go that route in your specific situation if any of the work done was directly a part of your unit. (such as the balcony work.) I assume those descriptions are from the entity that assessed the owners. Without seeing for myself exactly what was entailed, this could go either way. But based on what I have and the amount charged, (which is rather low in my opinion) I would classify it as a repair and report it as such using the descriptions provided.
On the other side of that coin, if you want to report it as a property improvement and depreciate it over 27.5 years, you can. If your description breaks down the individual costs and those costs are under $2,500 per item you could still classify each as an asset and take the special depreciation allowance. But even that's a drop in the bucket weather you spread it over 27.5 years to deprecate it completely in the first year with the special depreciation allowance. So I wouldn't go that route.
Make sure you keep all your paperwork just in case you're ever audited on this. I seriously doubt that would ever happen. But in my 30 years as a landlord I've learned to never say never.
