. (~$2.5k)Walls - new paint on all walls, ceiling, and trim (~$250)Fixtures - replace old ceiling fans (3), bathroom light fixture, hallway light, and kitchen lights (2) (~ $350)Fireplace - current fireplace wall is outdated, update to an accent wall and give the house a unique bit of character (~$500)Kitchen remodel - update cabinets and countertop, add backsplash and minor floor plan changes (~$9k)Appliances - add electric water heater and new fridge (~$1500)Misc - new blinds on windows and minor closet changes to make better use of space (~$500)Exterior: Fence - Part of fencing is old and falling down, 162 linear feet needs to be replaced, as well as a gate on one side of the house.

Maybe it needs a new fridge or a stove or some paint.

I replaced a toilet, oven, fridge, vanities in both bathrooms, sump pump, replaced a boiler valve, and hot water heater.

(ie, tenants are responsible for changing water filter elements, fridge filters, furnace filters and smoke alarm batteries.)

So far he has Replaced the ceiling Fan in his Apartment with a way nicer one with much better lighting, Trimmed the Entire Apartment, Fixed the Faucet and the Bathroom Tub Faucet in his Unit (They were not "Broken" just not working Properly and could have created a problem if not taken care of) AND he went and Picked up a new fridge that I bought, moved it into the apartment, and is now handling getting rid of the old fridge! 

I was using a local contractor who is one of the most budget friendly I've ever found so I doubt it would be much cheaper in Front Royal for comparable quality.My wife, who is a Realtor, made a post on her blog showing our before pictures:  https://adriennegreen.com/2019/04/04/condo-renovation-part-1-original-condition/You can see the after photos and a video walk through on our rental page: https://www.independencepropertyrentals.com/rentals/116-prosperity/We did all new appliances except for the fridge/washer/dryer, all new light and plumbing fixtures, new luxury vinyl plank floors, removed popcorn ceiling, fixed plumbing issues, new water heater, new hvac, and all new paint. 

A light bulb is always a "repair," a new roof is always "depreciated" (with most CPAs), but things like a fridge or water heater can (according to what I see on these tax returns and assuming CPAs know their stuff) be either. 

How old is the fridge?

Walls are in good shape (expecting minimal drywall repairs), some appliances still in the units (at least one range/over and fridge).

The goal is to have  good people and long term renters.So, wWould it be best to have a fridge included, as well as a washer and dryer?