Under the new tangible property regulations I would expense the roof if the new roofing material was similar to the old roofing material (example asphalt shingle to asphalt shingle) (unless the roof was already in a state of disrepair when you acquired the property and it has not deteriorated to a complete state of disrepair.

Since the process is so long, protecting the housing stock from deteriorating is a good thing.

But overall, the hardware deterioration rate is normally faster than inflation rate.

The concern would be that the relationship deteriorates and your partner turns around and says for so and so years she has been contributing $x towards the mortgage payments and therefore has $x amount equity in the property.  

He was great at 1/2, OK at 3, and now things are starting to deteriorate and 4/5 off the table.I only say this because I've experienced this in a different industry, but the contractor was fantastic at 1/2 projects concurrently..... we overloaded them w/ 3, then 4, then like 6 and it was a TOTAL DISASTER.

I know this is a health concern with these gasses seeping through the brick as well as a possible deterioration issue. 

(You may have heard that the worst will is better than no will - that is the reason.)In the mean time, no one is paying property taxes, no one is maintaining the property, and the property will deteriorate to the point where although it has value now, it won't by the time this all gets resolved, if ever.But wait, there's more. 

I agree, the banks are trying to make their bottom line look good - but as the house sits there at a high price it continues to deteriorate and the value decreases.

The clerk of the county or municipal court in which such judgment is rendered shall transmit an authenticated copy of such dated judgment to the county recorder of the county in which the property is located.The county recorder of such county shall record such authenticated judgment as an instrument of cancellation under section 5301.331 of the Revised Code.Effective Date: 11-25-1969 .5313.10 Terminating land installment contract is exclusive remedy.The election of the vendor to terminate the land installment contract by an action under section 5313.07 or 5313.08 of the Revised Code is an exclusive remedy which bars further action on the contract unless the vendee has paid an amount less than the fair rental value plus deterioration or destruction of the property occasioned by the vendee's use.

On a few occasions where I was walking into a situation where trust is an issue (meeting with inherited tenants with whom the relationship has deteriorated), I turn on my video recording on my phone and then "holster" it on the front of my belt.