Beginning with your 2012 California tax return, the reporting requirements for real estate tax deductions will change. This will include reporting your property parcel number, deductible, and nondeductible amounts. Keep a copy of your property tax bill(s) to report this information on your return.
Special Assessments & Fixed Charges
You cannot deduct the amounts shown on your tax bill that are not based on the assessed value of your property. These amounts are considered non-ad valorem, and include special assessments, special taxes, Mello-Roos, or Community Facilities Districts (CFDs), 1915 Assessment District Bonds, parcel taxes, fees and charges. See exceptions.