Property valuation fees can be tax-deductible, but it largely depends on the purpose of the valuation. If the valuation is for investment properties or related to generating income (e.g. rental properties), then the fees may be deductible. However, for personal properties or properties not associated with income generation, the valuation fees are typically not tax-deductible. It’s advisable to consult with a tax professional for specific advice related to your situation.