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Ummmm…
You do realize IRS already stated it is deductible… And as such, CA follows IRS…
http://www.sfgate.com/business/article/Calif-drops-property-tax-deduction-campaign-3486711.php
https://www.ftb.ca.gov/individuals/Real_Estate_Tax_Deduction/index.shtml
So CA wasted a bunch of money building systems before getting the requirements/information from the IRS… Typical CA government wasting money…
We talked about this already…
http://piggington.com/deductibility_of_melloroos_on_taxes