I have a secondary residence in France. Are the "taxes fonciéres" and "taxes d'habitation" deductible as real estate taxes on my U.S. return? According to IRS Tax Topic 503 (http://www.irs.gov/taxtopics/tc503.html), deductible real estate taxes include foreign taxes on real property provided they are charged uniformly on all properties and are based on the assessed value. Both taxes are, if I understand correctly, based on the theoretical rental value of the property.

In my opinion, yes, these are real estate taxes that are deductible as an itemized deduction.