Is unused insurance money from my Rental Property fire( in '06) regarded as taxable income?

We are in the process of fixing the burned house because we were not insured enough to pay off the mortgage and walk away. The fix is slower because we cant afford to hire it all out . Now that we are into a new year, and some of the insurance money remains to fix it , will that be considered taxable income ? What if money is left after it is fixed ? Thanks