[Carry_Okie]

Similarly, if I'm a homeowner in an HOA and I pay a tiny fraction of the cost of resurfacing a parking lot that is a common area of the HOA, then that "contribution" is not tax deductible, either.

OTOH, if you are in a city and pay taxes or fees against a general obligation bond, they are tax deductible.

As confusing as it may seem, the U.S. tax code is actually very consistent (from an accounting standpoint) when it comes to these things.

I don't see that as consistent.

[Alberta's Child]

OTOH, if you are in a city and pay taxes or fees against a general obligation bond, they are tax deductible.

That's because municipal taxes are tax deductible, while money paid to do maintenance and repairs on your personal residence are not.

This is very consistent across the board. The consistency is between the tax treatment of an owner of a detached home with no HOA and the owner of a unit in an HOA. The tax code applies uniformly to both types of owners, as long as both homes are used as primary residences.