Can I deduct fees paid to a property tax reduction service?

[HLip62157]

I use a property tax reduction service that helps reduce my property taxes.  I pay them 40% of what they save me.  

[Anonymous_ · Accepted solution]

If this expense were deductible at all previously, it would have been deductible as a miscellaneous itemized deduction on Schedule A subject to the 2% AGI floor.

See https://www.irs.gov/publications/p529#en_US_202012_publink10004407

However, this expense would no longer be deductible after tax reform (the TCJA).