I live in a 32 unit building; it is 30 years old. Due to termites, all the common area surfaces were replaced, including decks, railings, etc; the siding was replaced with Hardee board type material. After the work was finished, we were "special assessed" about $30K. I would like to know if I can claim it on my taxes. - either state and/or federal. And if so, how do I do it? Thank you. Sorry if this is a duplicate. I am uncertain if the first attempt was sent successfully.