Can home-owners write off a new sidewalk expense for taxes?

When home owners decide to rehabilitate a deteriorated concrete sidewalk that is right in front of their home by demolishing it and re-installing a new sidewalk, are they able to declare it as tax-deductible at year end? The sidewalk would not be the home owner’s property. The sidewalk is city or county... show more When home owners decide to rehabilitate a deteriorated
concrete sidewalk that is right in front of their home by
demolishing it and re-installing a new sidewalk, are they
able to declare it as tax-deductible at year end?

The sidewalk would not be the home owner’s property.
The sidewalk is city or county property.

Answers from all states desired.
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