Mello Roos is an assessment and is technically not tax deductible. In the REAL WORLD though, Mello Roos appears on your annual Real Estate bill and is paid at the same time. I dont know anyone that doesnt deduct them nor have I ever heard of any one having a problem deducting them even after IRS audits. To my knowledge, its never been tested legally. So you can basically make reasonable assumptions with them as tax deductible.
