That depends. You can deduct items that are charged alike to all similar properties in the taxing authority's area of operations. That can be by value (such as $1 per $1000 of property value) or a flat rate (such as $100 per month for trash disposal) as long as it is a community service and everyone pays. However, benefits that are restricted to certain properties or certain neighborhoods are not allowed (such as, you pay for sidewalk maintenance but houses without sidewalks in front don't pay).
