HOA Special Assessment

[Philip Choi]

Hi Everyone, 

I have received special assessments for two repair/treatment that my association has performed. 

1. Termite treatments (2024) 

2. Rooftop repairs (2025) 

My question is this; as a condo owner that has been rented out to tenants. Are the special assessments deductible on this year's tax return? Or is this something that we cannot file for our taxes for the year. For clarification, I am the condo owner and a property in Florida and do not have any plans to sell the property. I will also continue to rent it out to future residents. 

Thank you for your help. Please let me know if you have any more questions. 

best, 

Phil