The depreciation period for a fence can vary depending on several factors, such as its materials, purpose, and local regulations. Generally, fences are treated as land improvements for tax purposes and are subject to straight-line depreciation over their estimated useful life. According to IRS guidelines (applicable in the United States), land improvements typically have a depreciable life of 15 years. However, if there are any local laws or regulations regarding fencing depreciation periods that differ from IRS guidelines, those should be followed instead.