Is front foot fee tax deductible?

[MargaretL]

It depends on the nature of the foot fee. 

• fees charged for local benefits or improvements that tend to increase the taxpayer’s property value (such as construction of streets, sidewalks or water and sewer systems) are not deductible.  
• fees charged to meet maintenance or repair costs or interest charges for the local benefit are deductible  as property taxes because such expenditures do not tend to increase property values.