I paid $117.33 for a Fire Prevention Fee (07/01/15 - 6/30/2016) from the State Board of Equalization (Cal Fire). Can any of this be written off?

[CherylW · Accepted solution]

Since it is charged uniformly against all property, then it IS deductible.

This, from IRS Tax Topic 503:

Deductible real estate taxes are generally any state, local, or foreign taxes on real property levied for the general public welfare. The charge must be uniform against all real property in the jurisdiction at a like rate.

Fire Prevention Tax 

[nclark]

except that the IRS put out a notice saying that the California fire fee is not deductible... see: <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-wd/1310029.pdf">https://www.irs.gov/pub/irs-wd/1310029.pdf</a>      I'd rather it was, but it's not....

[CherylW]

wow, good catch nclark, thanks!