You answer NO since it is not a Federal proclaimed disaster.
See IRS topic:
https://www.irs.gov/taxtopics/tc515
But see the 4684 instructions. The Tx Cuts and Jobs Act (TCJA) eliminated the personal casualty loss deduction for non Federal disasters for 2017-2025.
Also See IRS topic:
https://www.irs.gov/taxtopics/tc515
https://www.irs.gov/pub/irs-pdf/i4684.pdf
Limitation on personal casualty and theft
losses. Personal casualty and theft losses of
an individual sustained in a tax year beginning
after 2017 are deductible only to the extent
they're attributable to a federally declared
disaster. The loss deduction is subject to the
$100 per casualty and 10% of your adjusted
gross income (AGI) limitations.
An exception to the rule above limiting the
personal casualty and theft loss deduction to
losses attributable to a federally declared
disaster applies if you have personal casualty
gains for the tax year. In this case, you will
reduce your personal casualty gains by any
casualty losses not attributable to a federally
declared disaster. Any excess gain is used to
reduce losses from a federally declared
disaster. The 10% AGI limitation is applied to
any remaining losses attributable to a federally
declared disaster.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
