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State tax filing
Some taxes and fees you can't deduct on Schedule A include federal income taxes, social security taxes, transfer taxes (or stamp taxes) on the sale of property, homeowner's association fees, estate and inheritance taxes, and service charges for water, sewer, or trash collection. Refer to the Form 1040 (PDF) and Publication 17 for more taxes you can't deduct.
Non-ad-valorem assessments are based on the improvement or service cost allocated to a property and are levied on a benefit unit basis, rather than on value. they are NOT considered property taxes for Schedule A although some exceptions may apply (see comments below). They may be expenses for other items though like rental property or businesses.
Many states and counties also impose local benefit taxes for improvements to property, such as assessments for streets, sidewalks, and sewer lines. You can't deduct these taxes. However, you can increase the cost basis of your property by the amount of the assessment.
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