They are not added to the basis of the land. They are depreciated over a 20 year life. From Pub 946: Although you cannot depreciate land, you can depreciate certain land preparation costs, such as landscaping costs, incurred in preparing land for business use. These costs must be so closely associated with other depreciable property that you can determine a life for them along with the life of the associated property.
Here are some more capital improvements:
They are not added to the basis of the land. They are depreciated over a 20 year life. From Pub 946: Although you cannot depreciate land, you can depreciate certain land preparation costs, such as landscaping costs, incurred in preparing land for business use. These costs must be so closely associated with other depreciable property that you can determine a life for them along with the life of the associated property.
Here are some more capital improvements: