During 2013,Mr.and Mrs.West paid the following taxes: $\begin{array}{ll}
\text { Property taxes on residence }&\$1,800\\text { Special assessment for in stallation of a sewer system intheir neighborhood }&\$1,000\text { State }\\text { per sonal property tax on their automobile (ba sed on value) }&\$60\\text { Property taxes on land held for long-term appreciation }&\$300
\end{array}$
What amount can the Wests deduct as property taxes in calculating itemized deductions for 2013?

Question

During 2013,Mr.and Mrs.West paid the following taxes: $\begin{array}{ll}
\text { Property taxes on residence }&\$1,800\\text { Special assessment for in stallation of a sewer system intheir neighborhood }&\$1,000\text { State }\\text { per sonal property tax on their automobile (ba sed on value) }&\$60\\text { Property taxes on land held for long-term appreciation }&\$300
\end{array}$
 What amount can the Wests deduct as property taxes in calculating itemized deductions for 2013?

Quizplus · Accepted Answer

The Wests can deduct property taxes on their residence ($1,800), personal property tax on their automobile ($60), and property taxes on land held for long-term appreciation ($300). Special assessments for improvements like a sewer system are not deductible. Therefore, the total deductible amount is $1,800 + $60 + $300 = $2,160. However, since $2,100 is the closest option, it seems there might be a rounding or typographical error in the choices.

During 2013,Mr What Amount Can the Wests Deduct as Property Taxes in taxes