You are (for once) not correct by stating simple NO.
Since there is NO detailed answer on web, we must read and interpret.
CA FTB defelect to IRS Chapter 22:
“Taxes for local benefits. Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. You should increase the basis of your property by the amount of the assessment.
Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible.”
OK, in plain english, most MR are for school and road bonds, principal and interest. So you can deduct interest for the road, maybe even the schools. However, the part about increasing the basis of property is odd, bet its never used, I bet 99% deduct MR year.
