In September 2012, my home was damaged from a collapsible soil condition under the foundation. I filed a construction defect claim with my builder and he paid 80% of the repair cost and I paid 20% ($12,000). Per a recent appraisal, the property value has been restored to normal. I want to use a provision in Publication 547 that allows me to use the cost of repairs as the reduced market value after the event and prior to making the repair. My question is in what year do I claim the casualty loss; in 2012 when the event occurred or in 2013 when the engineers determined the cause and the repair was made and paid for?