Are california fire prevention fees deductible?

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    Per CA Code, they are for a specific purpose, and thus not deductible. "It is necessary to impose a fire prevention fee to pay for fire prevention activities in the state responsibility areas that specifically benefit owners of structures in the state responsibility areas."
    http://www.boe.ca.gov/lawguides/business/current/btlg/vol4/srafpf/srafpf-ch1-5-all.html
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      From IRS's Publication 17, if they are deductible, they are deductible as a real property tax.  The IRS explains them as follows:

      Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if:
      • The fees or charges are imposed at a like rate against all property in the taxing jurisdiction,

      • The funds collected are not earmarked; instead, they are commingled with general revenue funds, and

      • Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected.



      • It sounds like the funds collected are earmarked for fire prevention.
      • The fees are not imposed "at a like rate". Thus they cannot be deducted.
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      A lot of what is on my property tax bill is not actually deductable. For example, I pay my sewer service fee through my property tax. Plus a bunch of fees for flood control, mosquito abatment, etc. And now the new fire fee for my vacation home.
      Most people don't realize these fees are not deductible, and just deduct the total on their bill.
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