Special Assessment The city I live in is replacing the existing storm sewer with a new one. Each house is receiving a $1,500 assessment. It looks as though this is not deductible. As part of the replacement they are requiring that all households have and connect a sump pump to the storm sewer. This is at the owner's expense. As it is required is the cost of connecting deductible or does it fall into the same category as the assessment? |