(Sorry
for the wording in this quote, but the Government wrote Pub 17.)
From
IRS's Publication 17, if they are deductible, they are deductible as a real
property tax. The IRS explains them as follows:
Service charges
used to maintain or improve services (such as trash collection or police and
fire protection) are deductible as real estate taxes if:
- The fees or charges are imposed at a
like rate against all property in the taxing jurisdiction,
- The funds collected are not earmarked;
instead, they are commingled with general revenue funds, and
- Funds used to maintain or improve
services are not limited to or determined by the amount of these fees or
charges collected.
According
to an IRS Chief Counsel memorandum, those fees for California, at least, are
not deductible. http://www.irs.gov/pub/irs-wd/1310029.pdf . That rule
may or may not apply to other states, depending on the nature of their fire
fees.
