The federal government allows homeowners to deduct real estate taxes on federal tax returns, so the issue is whether these payments are taxes.  One-time charges for placing a new residence on property are known as impact fees or exactions. These fees are typically not tied to the value of the property like taxes, and are more like local benefit assessments or charges for services.  For that reason the charges are not deductible.  Instead, these fees are added to your basis in the property.