Just to clarify - you are saying that I can add this to the adjusted basis of the property being sold in the 1031 exchange with the other transaction costs of the 1031 exchange (such as title charges and escrow fees)?
The HOAs charge both parties in the sales transaction. I don't find it perplexing - it's just HOAs getting all the money they can. I try to avoid buying properties with HOAs for this and many other reasons but sometimes you find a deal that is too good to pass up.
Thank you again for your response.
