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Education
If this is a flat fee charge for a permit it gets added to cost of home built.
If it is based on value of property built it is a tax, and can be added to Sch A as an itemized deduction for property taxes.
You must be able to itemize to claim this and the total State and Local taxes cannot exceed $10,000. TurboTax does this computation for you.
‎June 1, 2019
10:15 AM