If you itemize deductions, likely the convenience fee is tax deductible. The IRS hasn’t said whether this specific convenience fee is deductible as part of your real estate taxes (which has no income threshold) or as a miscellaneous itemized deduction (which has a 2%-of-adjusted-gross income threshold), but prior guidance (IR-2009-37) on a similar topic may be helpful: The IRS ruled that the convenience fee paid when charging federal income taxes was deductible, but only as a miscellaneous itemized deduction.
Real property in which 80% or more of the gross income is from dwelling units. Under MACRS, depreciation is claimed over 27.5 years under the straight-line method.