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Although you might think of them as a form of real estate tax, you can't deduct homeowners' association assessments, including condominium association assessments, if they are for maintaining common areas and/or for the recreation, health, safety, and welfare of residents.
However, condo owners can deduct real estate taxes assessed against the unit. In some jurisdictions, the unit owner receives a single assessment covering both the unit and the percentage interest that the owner has in the common elements of the condo building or community. In other jurisdictions, the unit owner receives an assessment against his or her unit, and the condominium association receives an assessment covering all the common elements. The association collects a share of its tax bill from each unit owner. Each owner can deduct the share of this bill that he or she pays.
Co-op owners. Under a cooperative housing arrangement, the owner in a co-op building does not own title to the building or to any real estate. Rather, he or she owns shares of stock in a corporation; the corporation, in turn, owns title to the land and building. The shareholder receives a proprietary lease entitling him or her to occupy a unit within the building. Nevertheless, the tenant-shareholder can deduct amounts paid to the co-op corporation, to the extent that they represent his or her proportionate share of real estate taxes paid or incurred by the corporation.