What constitutes a structural improvement to a property?

A structural improvement to a property refers to changes or enhancements that affect the integrity or functionality of the building itself. These improvements typically include substantial modifications, such as adding a new room, building a garage, or installing a new roof, which alter the physical structure or systems of the property.

The correct answer highlights that these enhancements are permanent and not merely for decorative purposes, which distinguishes them from cosmetic updates or landscaping. Cosmetic updates like painting or replacing fixtures are superficial changes, while decorative landscaping focuses on the aesthetic appearance of the property's exterior rather than structural integrity. Seasonal additions, such as temporary patios or holiday decorations, do not constitute permanent enhancements and thus do not qualify as structural improvements.

Therefore, structural improvements are defined by their lasting impact on the property's functionality and physical structure, making the choice of permanent enhancements not for decorating the correct and most fitting option.