All real estate taxes (aka property taxes) are fully deductible on the appropriate schedule (A, C, F, or E). There is not a limitation as there is with mortgage interest. All property taxes can be deducted as long as they fit the below criteria as outlined in Topic No. 503 Deductible Taxes:
To be deductible, the tax must be imposed on you, and you must have paid it during your tax year. Nonbusiness taxes may only be claimed as an itemized deduction on Schedule A (Form 1040 or 1040-SR), Itemized Deductions.
Note. This would include vacant or bare land.
Many states and counties also impose local benefit taxes for improvements to property, such as assessments for streets, sidewalks, and sewer lines. These taxes cannot be deducted. However, you can increase the cost basis of your property by the amount of the assessment. Refer to IRS Publication 551 Basis of Assets for more information. Local benefits taxes are deductible if they are for maintenance or repair, or interest charges related to those benefits.
If a portion of your monthly mortgage payment goes into an escrow account, and periodically the lender pays your real estate taxes out of the account to the local government, do not deduct the amount paid into the escrow account. Only deduct the amount actually paid out of the escrow account during the year to the taxing authority.
To enter your deductible real estate taxes into the TaxAct® program:
You cannot include:
If your mortgage payments include your real estate taxes, you can include only the amount the mortgage company actually paid to the taxing authority in 2019.
If you sold your home in 2019, any real estate tax charged to the buyer should be shown on your settlement statement and in Box 6 of any Form 1099-S Proceeds From Real Estate Transactions you received. This amount is considered a refund of real estate taxes. See Refunds and rebates, later. Any real estate taxes you paid at closing should be shown on your settlement statement.
For more information, see IRS Instructions for Schedule A Itemized Deductions, Line 5.
Your deduction may be limited. See Reduction of Itemized Deductions for more information.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.