1) If this is a personal deduction, it is not a loss. There are no criteria that meet the definition of casualty.
2) If this was attached to your rental property, then yes. but only if you held the property out for rent. It must have been advertised and available to be rented.
Vacant rental property. If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. However, you cannot deduct any loss of rental income for the period the property is vacant.
