The IRS provides that you cannot deduct homeowners association assessments because the homeowners association imposes them, not the State.
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You cannot deduct HOA dues for your personal residence. However, you can deduct it if the real estate is rented or used for business purposes. If this is the case, consult with a good tax preparer (i.e. a CPA).
Marty Davidoff, firstname.lastname@example.org, 732-274-1600. This answer is provided for general information only. You should seek advice from an attorney or tax professional.