CA practitioners and real estate tax deduction

[appelman]

This may have already come up, but I am wondering how CA practitioners are treating the Schedule A deduction for real estate tax. Are you allowing only the explicitly ad valorem portion? I am wondering about the argument that most of the non-ad valorem items are simply ways to get around Proposition 13, and that the character of the tax has not really changed.

[Roland Slugg]

This has come up before ... around August or September 2011, I believe. I, for one, plan to deduct the full amount paid and not worry about any possible non-deductible part of the Mello-Roos portion of the total tax bill. Besides, the California FTB has announced that it will not attempt to enforce that provision on 2011 returns.