No, this is not a deductible real estate tax. See the instructions for Schedule A (below).
Deductible property taxes must generally be assessed based on the value of the property (ad valorem), charged at the same rate for all similarly situated properties in the community, and used for general community benefits (roads, police, libraries, etc.). In some states (such as Mello-Roos taxes in California), a fixed charge can also be considered deductible property tax if it pays for a general community benefit. (For example, to get around the property tax caps in California, communities sometimes split out certain community benefits, like libraries, and charge a flat rate per household. This is deductible because it pays for a general community benefit, even though it is not ad valorem.)
However, fees for specific services (like trash pickup) and fees for property improvements (like sidewalks) are not deductible property taxes, even if they are included in your property tax bill. You may need to see an itemized bill to know what is deductible, and not just rely on your 1098 or escrow statement.
Instead of deducting the fee to maintain the sidewalk as a property tax, you may add it to the cost basis of your property (because it's a property improvement), assuming the sidewalk is actually on your property. (Be aware that in many places, the city property extends past the borders of the street, and may include a strip at the front of what you consider to be your front yard. If the sidewalk is technically on city property, because your property does not extend all the way to the street, you can't include the cost as a property improvement because it's not your property.)
Don't include the following amounts on line 5b.
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Foreign taxes you paid on real estate.
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Itemized charges for services to specific property or persons (for example, a $20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under a local ordinance).
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Charges for improvements that tend to increase the value of your property (for example, an assessment to build a new sidewalk). The cost of a property improvement is added to the basis of the property. However, a charge is deductible if it is used only to maintain an existing public facility in service (for example, a charge to repair an existing sidewalk, and any interest included in that charge).
