"Jane" wrote...

Sorry, I should have mentioned that I'm not concerned about my
assessment going up for taxes. I know that won't happen because we
are never visited by the town assessor. They simply assess all condos
of this style and size at the same amount.

I want to know if I can deduct the entire cost of the lift as a
medical deduction. According to the IRS I can if it does not increase
the assessed value of my home.

Then you answered your own question. If the Assessor doesn't re-assess the
property after the installation, the assessed value does not change.
Regardless of market value, there is only 1 assessed value.