To what extent would the following taxes be deductible by Married Couple under 164?

The City of Oz constructs a yellow brick road that runs past Woodmans property. He and other property owners adjacent to the road are assessed varying amounts by Oz, based on the relative amounts of front footage of their properties. Woodman elects to pay off the assessment over five years and pays $400 in the taxable year. Deductible?