Property tax reduction fee is it deductible as an expense for landlord?

[taxxman02]

Landlord owns 3 residential rentals and in 2018 he hire's a property tax reduction firm to get his property taxes reassessed. They were successful in reducing his taxes and charged him a fee. Is their fee an expense which could be written off now even though the tax reduction takes effect in 2019-2020. Thank you in advance for any guidance.

[itonewbie · Accepted solution]

Yes pursuant to §1.212-1(b) and (l).