DEAR BENNY: Is the definition of "capital improvement" something that increases the actual value of the house, even if it may not trigger a change in taxes, or must it be taxable? If the first, is there a dollar figure that could be considered a "floor"? For example, when we bought our house we discovered many unsafe issues, such as no railings on steps leading down from the deck and, notably, unsafe steps exiting the house into the garage.