The tax issue is more complicated than the reply by GizmoTX suggests. I was very surprised to see a breezy "no" without any reasoning. I would be interested in the legal analysis that backs up that absolute and unqualified conclusion.
Moving along, here is some general information on this topic.
The starting point is that the basis of property shall be adjusted "for expenditures, receipts, losses, or other items, properly chargeable to capital account". 26 USC § 1016(a)(1). Another statute, 26 USC § 263, is tittled "Capital expenditures" and says that "[n]o [current] deduction shall be allowed for" various capital expenditures. The function of this latter statute is to ensure that any tax benefit for capital expenditures be deferred until such time as the property is sold. To be clear, though, this latter statute only says when an item is not a deduction (as distinguished from an adjustment to basis). The provision at 26 USC § 263 does not purport to provide an exhaustive list of capital expenditures or items "properly chargeable to capital account" within the meaning of 26 USC § 1016(a)(1).
The basis adjustment regulations say that "[n]o adjustment shall be made in respect of any item which, under any applicable provision of law or regulation, is treated as an item not properly chargeable to capital account but is allowable as a deduction in computing net or taxable income for the taxable year". 26 CFR 1.1016-2(a). Thus, in the case of a rental property, repairs are frequently not "properly chargeable to capital account" because they are "allowable as a deduction in computing net or taxable income". However, in the case of a personal residence, repairs are not deductible as such, and this regulation does not explicitly remove them from being "properly chargeable to capital account".
I have located countless webpages that appear to arrive at a very questionable interpretation of these above-mentioned provisions. However, the Supreme Court has explicitly stated that the function of 26 USC § 263 declaring certain things to be capital expenditures is to prevent taxpayers from enjoying a tax benefit earlier than they otherwise would. United States v. Hill, 506 US 546, 555 (1993). The statute does not purport to provide a list of what is not "properly chargeable to capital account" within the meaning of 26 USC § 1016(a)(1).
To reiterate: In the rental context, repairs are usually not added to basis because they are "currently deductible". That is not the case for personal residences, so repairs are not automatically excluded from being "properly chargeable to capital account", but that also doesn't mean that they necessarily can be included as an adjustment to basis; one still needs to consider whether they are, in fact, "properly chargeable to capital account". I was considering doing some further research to provide additional information on that matter, but this all I feel like writing at this point.