Are Bond repayments added to your property tax bill deductible as property taxes? I realize charges for rubbish disposal etc are not deductible however it seems to me Bond payments are a tax imposed only on property owners.
Most likely, but as usual, facts and circumstances apply.
When a service invoice, such as rubbish or water, lists an assessment fee for "Bond debt," this is part of those services, which is considered an Enterprise Fund (not governmental in nature, but business-like, even if run by a governmental unit). That's why the rubbish bond entry would be separate (as a restricted assessment not available to cover operating costs). Or, your trash service and landfill belong to a private company, but are regulated by the Public Service Commission, so they list the Bond Debt separately, for that reason.
For governmental functions, listed in a property tax bill, that type of activity still is required to be listed separately, as it is a restricted fund and it should also show the end of the timeframe (20-year bond is an example). It also should be earmarked to the specific function, such as "Parks Bond 2040" is a 20-year improvement bond. Parks is a governmental fund activity, so that is the same as property taxes, with a mill levy for it or a fixed rate for it.
You might also see on a property tax bill that a Roads/Sidewalks improvement assessment is listed, where the neighborhood would be paying $10,000 each property (as an example) but the City allowed the property owner to opt to pay over 10 years. That still makes it part of property taxes.
You have to examine what this is for.
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