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I had two trees struck by lightning last year, and had a guy come and remove them for about $350. The insurance company (USAA) paid me about $500, which was the maximum for lightning strikes on trees. I just had to send them the quote for removal and photos.

The idea there was, I think, that the trees could have fallen on the house, the deck, the fence, etc, and cause more property damage. It may have also affected the property value since they were large trees.

I was not going to call the insurance company at all because I figured that they would not pay such a claim, but the tree guy suggested it. I was pleasantly surprised.

Not exactly your question because it was not a tax issue, but it could help.
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