Generally, no, but sometimes.
"The government lets homeowners deduct the cost of state and local real estate taxes on federal income tax returns. According to the Internal Revenue Service, property taxes are deductible only if they are imposed uniformly on all properties in a jurisdiction and based on the assessed value of a property. Since special assessment taxes only benefit properties in specific areas, they are usually not tax deductible. Special assessment taxes are only deductible when they are paid to fund maintenance or repairs."
Non deductible "Special assessment taxes that increase the value of a property are added to a property's cost basis. An increased cost basis could potentially save money on capital gains taxes."
References: http://finance.zacks.com/special-assessment-taxes-3234.html & J.K. Lasser's Your Income Tax 2015, page 360. section 16.5
