HOA special assessment
Varies
Can You Write Off HOA Special Assessment?
Short answer: No: special assessments for repairs or improvements aren't deductible property taxes.
Assessments for improvements add to your basis.
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
BW-B23-00484
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HOA special assessment
Varies
Individuals / Personal Taxes
Rent & Facilities
Personal Tax Deductions
No: special assessments for repairs or improvements aren't deductible property taxes.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
No: special assessments for repairs or improvements aren't deductible property taxes. Assessments for improvements add to your basis.
Category
- Personal Tax Deductions
personal deduction
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