Per IRS:
Payments for the following items generally aren’t deductible as real estate taxes.
• Taxes for local benefits. 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.
• Itemized charges for services (such as trash and garbage pickup fees).
• Transfer taxes (or stamp taxes).
• Rent increases due to higher real estate taxes.
• Homeowners' association charges
Pub 17 chapter 11 page 100
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