It’s possible. It depends
on the nature of the assessment.
The following is from “Taxes for local benefits” in Publication 17 (2017), Your Federal
Income Tax:
“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.
Local benefit taxes are deductible only if they are for maintenance,
repair, or interest charges related to those benefits. If only a part of the
taxes is for maintenance, repair, or interest, you must be able to show the
amount of that part to claim the deduction. If you can’t determine what part of
the tax is for maintenance, repair, or interest, none of it is deductible.
Taxes for local
benefits may be included in your real estate tax bill. If your taxing authority
(or mortgage lender) doesn’t furnish you a copy of your real estate tax bill,
ask for it. You should use the rules
above to determine if the local benefit tax is deductible. Contact the taxing
authority if you need additional information about a specific charge on your
real estate tax bill.” [Bolding
mine.]
