Refuse Tax

No, if it is fee for sewer service. Yes, if it is added to your property tax bill.

Missy Doyle

A fee by any other name would stink as much. (sorry, coulndt resist.) It's a fee, and not a tax, therefore........ no.

ChEAr$, Harlan Lunsford, EA n LA Tue 8 Mar 2005

But if a locality did not charge directly for "refuse" and included it in the normal budget and billed it along with the regular property tax it would be deductible.

-- Frederick E. Jorden

Midlothian Tpk - 207 Richmond, VA 23235-5247EMAIL snipped-for-privacy@bigfoot.com(804) 320-6210 FAX (804) 320-6211

Huh? "You can probably get away with it, but it's not deductible even if it's on your property tax bill" would be correct, but the above statement is out-and-out wrong. It doesn't matter how the refuse authority bills it, it's not a tax and it's not deductible. If there's ever another TCMP I suspect taxing authority

1098-type reporting will become law.

-- Phil Marti Clarksburg, MD

When I lived in Cleveland, OH the city provided trash collection and never itemized that, or any other specific service, on my property tax bill.

-- Vic Roberts Replace xxx with vdr in e-mail address.

I'm afraid I must disagree, in part, with the answers prviously given. In the unlikely event that the "tax" is both independent of actual sewer connection, and based on a percentage of the value of the property, it IS a deductible property tax. If not, then it's NOT a deductible property tax, and would only be deductible (in part) as a rental or a business expense. Whether it is on the same bill on another town, county or state property tax is irrelevant.

The town called it a "tax" - calling a tax a fee does not make it a fee (to paraphrase Lincoln). A 'fee' would be something that was calculated directly from costs, whereas a tax is calculated indirectly and spread among the users.

Exactly the case, yes. But if they "refuse' to do this, then no. ChEAr$, Harlan Lunsford, EA n LA Sat 12 Mar 2005

And I'm afraid that I must disagree, in part, with your disagreement.

I don't believe it is absolutely essential for the so-called "tax" to be based on VALUE so long as the other conditions you mentioned are met. I recall a case where the deduction of a tax based on "front footage" (rather than value) was allowed because the tax was applied "generally" and was NOT seen as a measure of services provided to a particular property.

But, I'd guess that trying to replicate that fact pattern in actual practice would be difficult.

MTW

Right, just as calling a fee a "tax" don't make it so, either, to paraphrase Frederick above. (We don't quote that other guy down here.) ChEAr$, Harlan Lunsford, EA n LA Sun 13 Mar 2005

Thanks. I missed that one. I may need to recalculate MY taxes, as one of the acreage charges on my property taxes is supposedly allocated to slope maintenance.