Answer : It depends on your municipality's definition of a capital improvement. typically, a capital improvement is something that adds value to the property, such as a new roof, windows, or siding. Kitchen cabinets may or may not fall into that category, depending on your local laws.
You should speak with an accountant or tax specialist to get a definitive answer. In most cases, however, kitchen cabinets would not be considered a capital improvement and therefore would not increase the value of your home for tax purposes.