找到答案了,不能抵税。see item (3)
refer Pub 17:
Real Estate-Related Items You Cannot Deduct
Payments for the following items generally are not deductible as real estate
taxes.
(1)Taxes for local benefits.
(2)Itemized charges for services (such as trash and garbage pickup fees).
(3)Transfer taxes (or stamp taxes).
(4)Rent increases due to higher real estate taxes.
(5)Homeowners' association charges.