NFS fee deductible?

[donald14225]

We own a cabin on National Forest Service (NFS) land and are charged a recreational residence permit fee each year. The NFS states that the fee amount changes annually with real estate value changes. Each cabin is assigned to a Fee Tier table with 11 tiers based on value. Please advise if this fee is tax deductible?

[hbl3973 · Accepted solution]

The fee is not tax deductible but separate property taxes are.  From http://articles.latimes.com/2007/mar/18/realestate/re-forest18

Owners pay an annual fee to the Forest Service as well as property taxes and hold a permit for a fixed period of time -- generally 20 years -- during which future terms may be renegotiated. The annual fee is determined by a complicated formula based on 5% of the market value of the lot and then adjusted to reflect the absence of significant property rights normally associated with fee-simple ownerships and the public's right to have access to any portion of the lot on which the cabin is not located.