Can a special assessment be claimed against my rental income? If so, where is it applied? Can unclaimed portions be applied over future tax years?

I was assessed ~40k this year for roof repairs on our condo unit.  On average I claim approximately 6K per year as revenue after expenses and property taxes.  Using 6K as the example and provided that I am able to claim the special assessment, there would be 34K in the assessment that would be unclaimed.  Can I apply the remaining balance against future tax years?