Look at
www.irs.gov/pub/irs-wd/12-0018.pdf. The annual assesment for maintenance and interest are deductible as long as the taxpayer can show how the payment was divided between interest, principal, and expenses. The maintenance part is on your tax bill. Thern go to Districtgov.org; How do I?; Obtain residential bond assessment information; Bond amortization schedule.