No, casualties
are defined as tornadoes, earthquakes, hurricanes, auto accidents, etc. Gradual
deterioration or lack of repair is not a casualty loss
To deduct a casualty loss, you must itemize your deductions on Schedule A. The amount of your deduction is limited to the amount of the loss that exceeds 10% of your Adjusted Gross Income after a $100 deductible
As an example if you experienced $2,000 in damages, and your Adjusted Gross Income is $50,000, you would not gain a tax benefit.
After deducting $100, you are left with $1,900 which is well below 10% of your Adjudged Gross Income which is $5,000..