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Level 1
June 5, 2019
Solved

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?

  • June 5, 2019
  • 1 reply
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Best answer by CherylW

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.


1 reply

CherylWAnswer
Level 11
June 5, 2019

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.


Level 11
June 5, 2019
wow, good catch nclark, thanks!