A new roof on a rental property is general categorized as Residential Rental Real Estate.
It is considered a capital improvement, which means it gets depreciated over 27.5 years.
Here's a quick summary:
Residential Rental Real Estate: The new roof is classified under this category and depreciated over 27.5 years.
Capital Improvement: if you completely replace the roof, the new roof is an improvement because it is a restoration of the building. You depreciate the cost of the new roof.