I pay an annual amount to Community Infrastructure Improvement. Is it tax deductible?

[frankx107]

I purchased a new home in a new community and this fee is mandatory for 30 years.

[Opus 17 · Accepted solution]

No.  To be deductible, property taxes must be assessed by the local government in a uniform manner across all similar properties and be used to fund governmental services that apply to all the residents.  A fee that provides a particular benefit only to your property or properties in your neighborhood is not deductible.

However, if the improvements are specific to your property (sidewalk, etc on your property) that can be considered a property improvement that adds to your cost basis, like remodeling your kitchen or installing a new roof.  But if the fee provides for community improvements that are not on your property (like a community playground, for example) then it is not a property improvement for your cost basis either.