I live in a senior retirement community and have to pay community development district (CDD) fees and homeowners association (HOA) fees. Are they tax deductible?

No. CDD fees are imposed by a developer to finance the cost of amenities within a community. HOA fees are imposed by the association. These fees are not treated as taxes even though they relate to your property ownership. You can only deduct real estate taxes assessed by your local government and which are not a charge for local benefits that increase the value of your property. Good news: CDD fees usually cease after a period of time (depending on the developer’s financing).