Can I deduct HOA assessments after Hurricane Irma ? Can I deduct the expense for installing Hurricane shutters on my home after Hurricane Irma????

The general rules for a casualty loss are that you can take as a loss, the decrease in fair market value of the property caused by the storm.  Typically this would require an appraisal and an appraiser who was willing to consider before and after values.

As a shortcut, you can use the restoration cost as an estimate of the loss in fair market value provided you restore the property to as-was condition.  If your kitchen is trashed and you take the opportunity to completely renovate it, then only a part of the cost would be storm-related, and you might have a harder time proving it if audited.

The same rules apply to an assessment for communal property, a condo, etc.  If the repair work restored the property, then the assessment is allowed as an estimate of the decrease in market value caused by the storm.  But, if the management took the opportunity to make additional improvements, that part is not a casualty loss, but instead is a capital improvement that increases your cost basis and may reduce your capital gains when you sell.

Likewise, hurricane shutters installed after the fact in case of future storms would be a capital improvement, not a casualty loss.

And of course, the casualty loss deduction is limited by high deductibles so your actual tax benefit may be less than you expect.