024d8488_ational_Cooperative_Law_Center__Cooperatives
[0] Taxes [Condominiums] High-every time a unit is resold, it is appraised and the higher sales prices are recorded individually creating higher assessed values and in turn, higher property taxes. Identically tax deductible. [Cooperatives] 
Lower-appears on tax roll as a single piece of property, is paid by the corporation and usually included in monthly maintenance fee. Identically tax deductible.
Comparison of Housing Cooperatives to Condominiums | National Cooperative Law Center
Cooperatives