Yes, the owner of the property can expense the cost of what appears to be an improvement of the backyard. There is a significant difference between a repair of property versus an improvement of a property. Given the condition of the backyard you described, if the owner decides to make the backyard more suitable for your children, it would appear that such changes would fairly be characterized as improvements, and thus would need to be capitalized. In other words, the owner would depreciate the cost of the improvements made to the backyard over a period of 15 years.
In connection with expensing the improvement costs to the backyard, the owner may also be able to take advantage of bonus depreciation. Assuming the property qualifies, the owner may be able to elect bonus depreciation and expense the entire cost of the improvements in the year the money is spent.
Below is a link to a TurboTax article which you may find helpful.
Rental Depreciation and How Does it Differ from an Expense
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