Which items from the real estate taxes of my rental property can I deduct & how?

[mstruzak]

Items listed on the real estate tax bill for my rental property are grouped in 3 buckets:

1. direct percentage of the property's assessment (1% in Sonoma Cnty, Ca); this is the bulk of the bill
2. multiple items taxed at various percentage rates of the property's assessment (school bonds, projects, etc.); this adds up to a little over 10% of the bill
3. a few fixed-amount fees (e.g., an assessment from the Marin/Sonoma Mosquito and Vector Control District, storm water management fee, etc.); this is tiny, at less than 1% of the bill

Can I deduct all 3 amounts?  If so, would they all go under Real Estate Taxes on BUSINESS tab in TTH&B2024 (it looks like it goes on line 16a on the Schedule E Worksheet), or do I need to split them into other places? 

Also, I understand that in the case of main residence, only 1 would be deductible; please, confirm.  

[DianeW777]

Yes, if the property is fully rental, meaning no personal use, then you can take all of the real estate taxes charged for the property. It's normal to have property, school and miscellaneous real estate taxes. 

Yes, all of it goes under real estate taxes on your rental property.

@mstruzak

[Edited: 04/12/2025 | 4:32 PM PST]

[mstruzak]

Excellent, thank you for a quick reply!  

Any comments on part 2 of my question (what can be deducted in the case of my home)?  

[PatriciaV]

All three tax items that are based on the assessed value of your property should be reported as property taxes for your home. The key is how the tax is determined (assessed value).