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MUD Tax not deductible?

21,883 Views | 0 Replies | Last: 13 yr ago by burgermeister
EnviroAg96
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I've always been under the impression that MUD tax is treated just like any other property tax because it is based on the taxable value of the property.

On the house we just bought, our loan has an Escrow account to pay property taxes and everything was paid accurately and on-time this year (a rarity, I'm sure).

However, in Box 4 of the 1098 from the mortgage company, $1000+ in taxes paid to the MUD is excluded from Real Estate Taxes with an explanation that the MUD payment was a "Front Foot Fee" and not Real Estate Taxes.

I've always included taxes paid to the MUD as deductible when I did not Escrow and everything I see online indicates MUD taxes are treated just like any other Property Tax since they are based on property valuation (i.e., 0.39/$100).

Am I missing anything here? Should I ask for a revised 1098 from Mortgage Co? If it matters, it is Harris County MUD 360 billed by Wheeler & Associates. On their website they indicate:

quote:
What is a MUD tax?
A MUD tax is a property tax bill just like your county and school tax and the same tax laws apply. If your home is located in a MUD district you must pay an additional property tax. These taxes pay back the bonds, maintenance and operations of the district. MUD stands for Municipal Utility District. If your property is located within a MUD jurisdiction, this means that the underground infrastructure for water, sewer and drainage was provided by the district and not by the county.
burgermeister
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Tax =/= Fee

Sounds like this is an assessment based upon a calculation of cost or benefit versus the ad valorem value. Contact the MUD for more details.
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