was it available for rent? 

If not, you may need to use Election 166 to carry those costs forward until its available for rent.

So if it's avail for rental I can put 0 income on sched E and deduct the RE tax from expenses and use it at a rental loss?

If it was available for rent, but you just couldnt find a suitable enter, you can still claim your rental expenses, like utilities, insurance, prop taxes, etc..

Why was it vacant all year?  When was the last time it was rented?  Will it ever be rented again?

Some questions beg for three more to be asked.