real estate property tax deduction

I know there has been some discussion about deductability of real estate
property taxes that are non-ad valorem. Is there a status of this?
In particular I have real property in Pasco Cty Fla and the tax notice
gives the follow breakout of rates:
Solid Waste / 62.00 per ERU
Pasco County Streetlight /
per parcel
Pasco County Stormwater / 47.00 per unit
Are any of these allowed as Sked A deductions?
scott s.
..
Reply to
scott s.
The link below is to the letter from the IRS Chief Counsel written to a request from the CA FTB. It says "there is no statutory or regulatory requirement that a real property tax be an ad valorem tax to be deductible for federal income tax purposes." However, if not ad valorem, assessments based other than on the assessed value of the property, may be deductible if they are levied for the general public welfare by a proper taxing authority at a like rate on owners of all properties in the taxing authority?s jurisdiction, and if the assessments are not for local benefits (unless for maintenance or interest charges)."
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Reply to
Alan
Alan wrote in news:kk2lgr$c63$ snipped-for-privacy@dont-email.me:
Thanks. I did see this but don't know what a "local benefit" is?
scott s. ..
Reply to
scott s.

Think of it this way - if what you pay is in the nature of a fee for what you get in exchange, it's not deductible. But if you pay something and the money can go for whatever they want to use it for, it's a tax.
Reply to
Stuart A. Bronstein
Let's say the tax authority covers a county. Property owners in a 3 square mile part of the county are assessed for new street lights. Not deductible. Only the property owners who received the benefit were assessed. Add the assessment to cost basis. Let's say the county assesses all property owners in the county and they spend money to install street lights in that same 3 square mile area. Deductible.
Reply to
Alan
Alan wrote in news:kk52lc$9aj$1@dont- email.me:
OK that makes sense. So the county operates two landfills and an incinerator that any resident can use and we're taxed for it. I will deduct and let IRS challenge it if so inclined.
scott s. ..
Reply to
scott s.

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