MTW wrote:
- quote -

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.

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Arthur L. Rubin wrote:

- quote -

Not ALWAYS true. See Rev Rul 79-201 and the other rulings to
which it refers.

MTW

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MTW wrote:
- quote -

To be a deductible "property tax", it must be based on the
value of the property. I seem to recall a California case
where a tax based on acreage was specifically disallowed,
even though it was not seen as a measure of
services provided to a particular property.

Oh, well. Recollection ain't what it used to be.

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In misc.taxes.moderated, Rick Merrill wrote:

- quote -

A tax could be per-property or per-head, and still be a tax.
Such taxes are not deductible on individual US federal
income tax however.

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Rick Merrill wrote:
- quote -

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

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Arthur L. Rubin wrote:

- quote -

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

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Frederick Jorden wrote:
- quote -

Exactly the case, yes. But if they "refuse' to do this,
then no.

ChEAr$,
Harlan Lunsford, EA n LA
Sat 12 Mar 2005

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Frederick Jorden wrote:
- quote -

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.

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AM wrote:

- quote -

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.

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"Phil Marti" <prm20871[at]verizon.net> wrote:
- quote -

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.

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<mytax[at]adams.net> wrote:

- quote -

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

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Harlan Lunsford wrote:
- quote -

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 http://Tax-Accounting-Payroll.com
7825 Midlothian Tpk - 207 Richmond, VA 23235-5247
EMAIL knowtax[at]bigfoot.com
(804) 320-6210 FAX (804) 320-6211

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"AM" <xelam[at]isp.com> wrote:

- quote -

Sorry, no. Any tax that is for a "service", for example
sewer, water service, sidewalk maintenance, etc. is not
deductible.

Bryan
--
Bryan Kellar, EA
Oregon Tax Help, Inc. -- Portland, Oregon
www.oregontaxhelp.com
www.canadatax.org

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AM wrote:

- quote -

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

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

Missy Doyle

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"AM" <xelam[at]isp.com> wrote:

- quote -

No.

Gene E. Utterback, EA, RFC

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"AM" <xelam[at]isp.com> wrote:

- quote -

No. It's not an income or property tax. And if you "refuse"
to pay it, smelly stuff will pile up.

--
Tom Healy, CPA
Boulder, CO
Web: http://www.tomhealycpa.com

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AM wrote:

- quote -

If that bill is only sent to those properties that are
connected to the sewer, then NO, it is NOT deductible as a
"tax" for federal income tax purposes. (Rather, it is simply
a "user fee.")

However, if such a bill is sent to "all" properties,
regardless of whether they are connected to or specifically
benefit from the sewer usage, and the basis of the charge is
not related to whether or not the property is connected,
then MAYBE it is deductible. But, it is probably not worth
the trouble to substantiate.

MTW

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Not for a personal residence.
It can be expensed on a rental.

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"AM" <xelam[at]isp.com> wrote:

- quote -

No. Even though they're calling it a tax, it's a fee. Only
taxes based on the value of the property are deductible as
real estate taxes.

--
Phil Marti
Clarksburg, MD

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