I asked that exact question of our CPA this past Wednesday. Since the initial ruling in the case is that it is a “fee”, not a tax, then we are not allowed to deduct it on our 2013 tax return. However, the ruling is being appealed by the Howard Jarvis Taxpayers Association. So, if in the future it is deemed a “tax”, we might get it back (if you file the Petition for Redetermination) or if we don’t get it back, then we can claim a deduction. Here is the link to one of the Howard Jarvis’ recent newsletters:
us-mg204.mail.yahoo.com/neo/launch?.partner=sbc&retry_ssl=1