The owner of a condo had no damage to their condo in a federally declared disaster area (DR-4834). The condo grounds were damaged. The HOA had a special assessment of $15,000 per condo to repair the landscaping, fix the pools and other cleanup operations. The  

Is the special assessment deductible by the condo owner (not rented, no business use) on Form 4684 as a personal loss?

Thank you  

Harry