topic Do I include my Municipal Utility Tax (MUD) as part of the total of my real estate property taxes (it wasn't separated out on the 1098)? in Deductions & credits

Do I include my Municipal Utility Tax (MUD) as part of the total of my real estate property taxes (it wasn't separated out on the 1098)?

angl849 — Tue, 03 Feb 2026 05:54:30 GMT

I'm in Texas

Re: Do I include my Municipal Utility Tax (MUD) as part of the total of my real estate property t...

MinhT1 — Tue, 21 Jan 2025 16:39:56 GMT

Yes, MUD taxes are special property taxes levied on homeowners in a Municipal Utility District (MUD). They are deductible as property taxes.

Re: Do I include my Municipal Utility Tax (MUD) as part of the total of my real estate property taxes (it wasn't separated out on the 1098)?

Opus 17 — Tue, 21 Jan 2025 17:11:01 GMT

That depends. You can deduct items that are charged alike to all similar properties in the taxing authority's area of operations. That can be by value (such as $1 per $1000 of property value) or a flat rate (such as $100 per month for trash disposal) as long as it is a community service and everyone pays. However, benefits that are restricted to certain properties or certain neighborhoods are not allowed (such as, you pay for sidewalk maintenance but houses without sidewalks in front don't pay).