@johninoregon
That is an interesting question. Landscaping that improves the property, such as planting bushes and trees, adding a patio or a sidewalk, and so forth, is a property improvement. I have never considered whether removing something would be considered an improvement. I don’t have enough knowledge to suggest one way or the other. If you decide to count the tree removal as a property improvement for purposes of the mortgage interest deduction, I would be sure to keep as much documentation as you can about the condition of the trees and how the removal created an improvement. Since most taxpayers are never audited, the odds are in your favor.
