The property taxes paid for the second home are deductible on Schedule A. However, the SALT limitation of $10,000 ($5,000 filing Separately) is the total of all property taxes paid plus state/local taxes paid or sales taxes paid. The $10,000 limit is not per property.
IRS Schedule A instructions - https://www.irs.gov/pub/irs-pdf/i1040sca.pdf
Limitation on the deduction for state and local taxes. You can’t deduct more than $10,000 ($5,000 if married filing separate) of your total state and local taxes, including income taxes (or general sales taxes, if elected instead of income taxes), real estate taxes, and personal property taxes.
