HERO Program for Landlords? Roof etc -- capital expense taxes

[Will F.]

Hey I was wondering about the HERO program for doing capital improvements.  I have a bad roof on a fairly large apartment.  Would it make sense to do an energy efficient HERO loan?

 I have read that they show up as a tax assessment.  This could be beneficial for schedule Es 

I believe as you could write off the tax instead of depreciating an expensive roof (cap ex)