For 2008 and 2009 tax years, you can deduct state or local real estate taxes, even if you don't itemize deductions. Here are the requirements for the additional deduction:

• The additional deduction is equal to the amount of real estate taxes paid. The maxiumum is $500 for single filers or $1,000 for joint filers.
• The taxes must be imposed on you.
• You must have paid the taxes during the tax year.
• The taxes must be charged uniformly against all property in the jurisdiction and must be based on the assessed value. Many states and counties also impose local benefit taxes for improvements to property, such as assessments for streets, sidewalks and sewer lines. These taxes usually cannot be deducted.
• Real estate taxes paid on foreign or business property do not qualify.
• You must file Form 1040 or 1040A to claim the additional deduction. Be sure to check the box on line 39c of Form 1040 or line 23c of Form 1040A