Yes, this can be start up expenses if the property was not rented before.
Utilities, Insurance, etc: Costs you incur before you are actually in business of a rental activity are called start-up expenses. Special tax rules govern the deduction of these costs. Any expense that would be deductible as an operating expense by an ongoing business is a start-up expense when it’s incurred before a business begins.
Start-up Expenses: You can deduct up to $5,000 in these expenses the first year your rental is available for rent. For the past several years this limit has been $5,000. You’ll have to deduct any additional start-up expenses in excess of the first year limit in equal amounts over the first 180 months (15 years) you’re in business. This is referred to as an amortization deduction and is similar to depreciation but somewhat different. TurboTax will help you with this deduction.