You can add points paid to the basis and possible property tax- if it was from the prior owner. HOA fees would not be part of the basis.
The following items are some of the settlement fees or closing costs you can include in the basis of your property. • Abstract fees (abstract of title fees). • Charges for installing utility services. • Legal fees (including title search and preparation of the sales contract and deed). • Recording fees. • Surveys. • Transfer taxes. • Owner's title insurance. • Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions.
For full details, see Pub 544 Sales and Other Dispositions of Assets along with About Publication 551, Basis of Assets page 2 for you
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