[Carry_Okie]

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

I wasn't talking about personal residences but maintenance of common areas: HABITAT. Good grief.

It's not consistent.

[Alberta's Child]

It’s consistent because there’s a difference between common areas of an HOA and publicly-owned areas. Physically they may be the same, but there is a huge difference between the two that based entirely on who holds the underlying title to the property.