Are attorney fees charged by my HOA for construction defect litigation tax deductible?

[sbmendes1984]

I live in a high rise condo building that realized there was significant construction defects. The HOA is suing multiple builders, suppliers, installers, and developers, and as you can image the attorney fees are very high. In 2023 my unit alone was assessed over $12,000 in legal fees to pay for this litigation. The same will likely happen in 2024. Are these legal fees tax deductible? This is my primary residence and I do not rent it out. My building has yet to make any fixes or improvements, which I know are likely not tax deductible, but what about the legal fees associated with this ongoing litigation? I would not consider these legal fees personal either (like a divorce or child support). These legal fees are via my HOA and related to my property.

[xmasbaby0]

https://turbotax.intuit.com/tax-tips/tax-deductions-and-credits/can-i-deduct-legal-fees-on-my-taxes/...