repair fixes before or after first tenant moves in (tax benifits)

[Kevin McDonald]

I just purchased my second rental house and I am getting it ready for my new tenant to move in.  I am doing the standard (fixing up the inside (painting, minor repairs, etc now).  I plan on keeping this house for at least 15/20 years.  The heat pump works fine but is at least 20 if not 25 years old, the house also has some big trees too close to the house where big branch's have already fallen off the tree and have done damage to the roof in the past (I can tell by the patched shingles).  I want to have the trees removed just for preventative maintenance and change out the heat pump.  From a tax/write off point of view Should I make these repairs prior to the tenants moving in or after the tenants are in the house? 

Thanks