When will you receive your refund? The answer depends on how you filed your return. The IRS should issue your refund check within six to eight weeks of filing a paper return.
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The FTB has finally agreed with the IRS General Counsel's position that there is no statutory requirement taht real property ax be an ad valorem tax to be deductible. [See IRS Information Letter 2012-0018]
The IRS General Counsel Memorandum (GCM) stated that:
Assessments on real property owners, based other than on the assessed value of the property, may be deductible if they are levied for the general public welfare by a proper taxing authority at a like rate on owners of all properties in the taxing authority’s jurisdiction, and if the assessments are not for local benefits (unless for maintenance or interest charges).
This means that special taxes like Mello-Roose are deductible.
Spidell Publishing has posted the IRS decision. http://www.caltax.com/spidellweb/public/editorial/MelloRoos.pdf
California is still insisting that amounts for "special assessments" (such as for streets, sidewalks, and like improvement) cannot be deducted as real property taxes. However, you can deduction the portion of the local benefits that are imposed to repair, maintain, or meet interest charges for these local benefits.
Keep in mind that the IRS states that contributions to government units described in section 170(c)(1) for exclusively public purposes will be allowed regardless of whether the organization has received a letter from the IRS confirming its status. Section 170(c)(1) describes states, possessions of the U.S., political subdivisions of the foregoing, the United States, and the District of Columbia.