A lot of the units need new pool heaters, pumps and AC's and pools need to be resurfaced as they are 15 years old now.

Some of the worst are hardscape resurface, termite treatment (similar for bedbugs), and, slightly less, new roof.  

Each unit has separate utilities and electric.2 units with tenants get all new appliances, new kitchen cabinets/granite counters, new light fixtures and a 'light' bathroom update (resurface tubs, update vanity and light). 2 units that were vacated were completely gutted and redone, including the above mentioned and new shower/tub inserts and plumbing. 

The plan with this property was to make some significant common area improvements (roofs, exterior paint, resurface the pool, add an outdoor kitchen, outdoor TV, redecorate the clubhouse, completely renovate the fitness center, and upgrade the landscaping.

From scope of work perspective I will be doing a heavy up, replacing some plumbing pipes, updating the kitchen and bathrooms, resurfacing and staining the floors which are hardwood, redoing the trim, and painting.

Is resurfacing a pool at a rental property considered a repair or a capital expense for tax purposes? 

We had someone resurface our bathroom shower and jetted tub so that it was white instead of pink!

But after seeing the property, I think it will need some extensive repairs (new flooring, scraped popcorn ceiling, minor upgrades to bathrooms (new hardware, resurfaced tub, etc)). 

Unfortunately, in view of the extensive work that's needed to repair a leaky roof, resurface the driveway, gut and modernize the kitchen, plus stabilize the hillside leading down to the water, I think they paid too much.

New roof, new A/C and Heater, new stove, cleaned up, new insulation in the attic, fixed damage to the inside, new paint, painted cabinets, resurfaced the kitchen countertops.