Sewer assessment + interest portion was pain in 2018. a) Can I deduct this bill and B) where do I enter this information.

[hiteshkgadi]

I believe this tax is ad valorem and number of houses among several streets are charged a fixed portion over the years.  

[JohnW15 · Accepted solution]

You can deduct the special assessment if it was for maintenance and repairs.  According to the IRS:

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.

You can only claim a deduction, as a state or local real estate tax, by itemizing your deductions.