Can we write of stucco for a home

[DavidD66]

Only if it is a rental property.  If it is your residence or a second home, you can add it to your cost basis if it was an improvement to the property.  If it was a repair cost you cannot add it to your basis.

[Mike9241]

if it's for your residence and it's a repair, the cost can not be expensed nor does it add to the property's basis. if it is a major repair or addition it adds to the basis. the following applies if it's rental property. 

Repairs: Ordinary repair costs can typically be expensed in the year the expenditure is incurred. These expenses are deducted from your rental income, reducing your taxable income for that year.
Capital Improvements: However, if the stucco work qualifies as a capital improvement, it needs to be capitalized. Capital improvements are added to the property’s cost basis and are depreciated 
Depreciation:
Stucco as a Capital Improvement: If the stucco work is considered a capital improvement (such as a major renovation or addition), it is depreciated over 27.5 years if for Residential Rental Property