You typically can write off local real estate taxes on a rental property as a business expense. However, you can only deduct real estate taxes that have been uniformly assessed at a like rate on all real property throughout the community levying the tax.
The proceeds of the tax must go to help the general community or government purposes, and not be paid in exchange for any special privilege or service to you. You also typically can’t deduct local benefit taxes that increase the value of your property, such as installation of streets or sidewalks.
You may be able to deduct local benefit taxes for maintaining, repairing or paying interest charges for the benefits.