Road Maintenance for primary residence not paid to county

[wasjustwondering]

Can I deduct Annual Road Maintenance Fee for my main home that is paid to local community?  County does not maintain our road nor do they snow plow,

[AnnetteB6]

No, unless the road maintenance fee is a tax imposed on the value of your property, there is no basis to deduct it on your tax return.

If you have a qualified home office, then maybe a portion of the fee would qualify as a 'whole home' expense, but that would be a stretch to justify claiming it.  

[wasjustwondering]

It is a requirement that came in the purchase of the property.  Because the county refused to maintain the road.  Thank you for your assistance

[Vanessa A]

No, this would be a maintenance agreement and not a tax imposed.  It would be similar to a Homeowners Association Fee.  It is a requirement to buy the property, but not a tax based on the value of your home.  This would not be deductible.