Are Cumming common charges tax-deductible?

Georgia HOA communities use the term HOA dues rather than common charges, and those dues are generally not deductible on a primary residence the way mortgage interest or property tax can be. A portion may become deductible if part of the home is used for a qualifying rental or business purpose, which is a specific IRS calculation, not a blanket rule. Cumming HOA dues also are not the same as property tax and do not reduce your assessed value. Confirm your specific situation with a CPA before filing.