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Here is IRS position
California Mello-Roos and other assessments, concludes that those assessments may, depending on the facts and circumstances, be deductible as real property taxes even though they are not imposed on an ad valorem basis.
Assessments on real property owners, 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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