Yes, you may report a Casualty Loss for all farm assets lost due to a Federally Declared Disaster, even if you had no income. You will need an appraisal for the trees that were lost, before and after the hurricane.
If the casualty loss is greater than your income, you will have a Net Operating Loss. Generally, when there is a NOL at the end of the year, then you have to carryback the whole NOL to the two tax years before the NOL year ('carryback period'). Then, if there is any leftover NOL after the carryback period, you carryforward the balance for up to 20 years after the NOL year ('carryforward period'). You can't deduct any part of the NOL after the carryforward period.
TurboTax will help you with this situation. Search on "nol" to access that topic.
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