Had a patio that ran the length of the lot.

--------LANDSCAPING/YARD CARE.Regular landscaping/yard care (mowing, edging, trimming, fertilizer, weed control) will be provided by _______________________.For all Tenants:a.Tenant agrees to keep yards, walkways, patios and decks clear and to keep premises free of junk and debris.b.Tenant accepts liability for all landscape damage and/or replacement of such, if caused by neglect, abuse or lack of water.c.Tenant may plant the beds adjacent to their dwelling to their liking, but only with those plants that are of appropriate size and type for the beds.All plants brought or caused to be brought to the property by Tenant will be cared for by Tenant.d.Tenant agrees not to cut or prune trees, hedges and shrubs.This will be Landlord’s responsibility.e.Tenant agrees to properly dispose of all plant debris and agrees to not leave such on the property.f.Landlord will consider special Tenant requests for planting and removal of plants, shrubbery and trees, but reserves the right to determine the make-up of the landscaping.For Tenants of single family homes only: a.Tenant agrees to mow, water, and keep the grass, lawn, flowers and shrubbery thereon in good order and condition, applying fertilizers and weed retardant as needed. b.If there is a failure of Tenant to keep the landscaping in good order and to follow these guidelines, Landlord reserves the right to hire a landscaping service at Tenant’s expense (after a 10-day notice to perform covenant).c.Landlord reserves the right to restore the landscaping to its initial condition, as it was at the time Tenant began occupancy, or if improved during Tenant’s occupancy, to the level of such improvement.

With that warning....Just do all the math as if was an ordinary property to arrive at your taxable income.

I have 2 properties that could benefit from roof decks, a 3U that already has a common yard and a back patio exclusively for the ground unit, and a 4U that the ground unit has a private yard.

Generally speaking... 1031 exchanges are meant to keep you from paying capital gains taxes (15%) not ordinary income. 

.- Curb appeal - trim and tidy the place up, particularly in the front yard/patio, this is a very effective thing that is often overlooked, and it's so cheap to do if you pay one of your buddies with pizza and beer and have them come out to help you on a Saturday.- Clean!

I need to replace a failing retaining wall (~10ft high) that supports a pool patio on a hillside property in Pasadena, CA.I don’t think I need civil since this is a replacement project.

California does not have a capital gain tax rate and California's top ordinary tax rates are now tiered from 9.3% to 10.3%, 11.3%, 12.3% and 13.3% depending on your AGI.

It was a large Hispanic community with the chairs out on the patio with people conversing and enjoying a nice afternoon....the clothes drying on the clothesline.

You pay taxes on your net rental income as you described and it’s ordinary income taxed at your applicable effective tax rate.