Yes, you can deduct the special assessment if it was for maintenance and repairs. According to the IRS:
Deductible real estate taxes generally don’t include taxes charged for
local benefits and improvements tending to
increase the value of your property. These
include assessments for streets, sidewalks, water mains, sewer lines,
public parking
facilities, and similar improvements. You should
increase the basis of your property by the amount of the assessment.
Local benefit taxes are deductible only
if they are for maintenance, repair, or interest charges related to
those
benefits. If only a part of the taxes is for
maintenance, repair, or interest, you must be able to show the amount of
that
part to claim the deduction. If you can’t
determine what part of the tax is for maintenance, repair, or interest,
none of
it is deductible.
