Nice HUGE hole for the shower drain let rats in.Flooring out in the lovely sunken living room that will soon be leveled up to the rest of the house.

The other thing was that we noticed that the electrical outlets which share the wall with the trash shoot and the elevator shaft had air coming out of the holes.

So you have high severity, low occurrence events (like hurricanes) and you have low severity, high occurrence events (like holes in the drywall).  

@Cecilio ZarateThis is for Jackson Hole Wyoming.

I'm looking for a loop hole but I do not want to preform mortgage fraud.

Every time someone moves out we have to fix holes in the wall.

What is the most appropriate way to deduct for the expense of all the nail holes in the wood?  

If so, some drainage away from the structure would be in order.As to your other reply regarding compliance, I agree that many do not bring homes up to current code and unless you are adding on or doing some upgrades that would require it, you don't have to do you are correct.

Knocked a couple of holes in the walls spray painted graffiti on pretty much every wall in the house.

I hope you can find your way out of such a hole soon.