Can I deduct the cost to install a new drain field?

[drewpoplaski]

My property does not have access to city sewer even though we are within the city limits.

[DDollar]

If it is a rental property, the yes you can deduct it.  If it is your residence or a second home (i.e. for personal use), then no, you cannot take a deduction for having a new drain field installed.