North Carolina rental property question

I have a rental property under schedule E. One spot asked for remodeling upgrades before it was rented, that was a new fence and AC unit for $15,000. The next question is tax land value which was $93,000 the next question is home value including fences, decks and such. My tax value is $75,000 should I then add the additional $15,000 in upgrades to that?