Nondeductible Property Taxes

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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.

NONDEDUCTIBLE Non-ad valorem

Special assessments and 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.

For complete instruction go to https://www.ftb.ca.gov/individuals/Real_Estate_Tax_Deduction/index.shtml.