The City of Denver has recently passed a new Ordinance that will charge all property owners an annual "fee" to fund the construction, repair and maintenance of sidewalks citywide. The amount of this fee is to be based on the linear footage of the property frontage multiplied by a value assigned to the street type of that frontage. This fee will not go toward improvements to the actual sidewalk adjacent to the property but into a fund dedicated to sidewalks throughout the city. Because sidewalks are in the public R.O.W. and this fee will not directly increase the value of the property, can it be deducted from my real estate taxes?
