Perhaps the walls just need to be repainted (I hope).

I've only repainted once in 9 of our recent rental houses.

Repainting all the buildings and re doing some exterior lighting along with a code change issues that we were just notified of. 

Plan for the kitchen is the repaint the cabinets an off-white, thinking more of a grey white and repaint the countertop in a glossy dark grey and shellac over the paint. 

Since houses built prior to 1978 usually contain lead in them the paint is constantly going to need to be touched up, scraped, repainted etc.

He beat the bid and had his team repaint the entire unit interior: walls, ceiling, doors, trim and closets.

This allows the lower 3’ (the main location of wear and tear) to be repainted if needed without having to do above that.

every surface in the house needs to be repainted.

Do you need to repaint the entire unit?

And things like repairing a clogged toilet and mowing the lawn are clearly OpEx.Of course, that leaves a whole lot of stuff in the middle: repainting an exterior, putting in hardwoods, installing new carpet, replacing a toilet, etc.In fact, you could argue that if you remodel an entire bathroom, it's CapEx, but if you replace the toilet today, the sink next month, the tub the following month, the flooring the following month, and the lighting the following month, each expenditure is OpEx.So, you can see that determining if something is OpEx or CapEx is not an exact science.As usual, the IRS has chimed in and tried to clarify things, but they haven't done a very good job of it.