It depends. You can if you have not deducted the property tax on Schedule A, and you have made a Section 266 election for each year of property taxes and other carrying costs.
You need to include a statement with each years taxes. The statement will look something like this:
For tax year XXXX, taxpayer hereby elects under Code Section 266 and IRS Regulations 1.266-1 to capitalize, rather than deduct, property taxes, mortgage interest, insurance expenses, and other miscellaneous carrying costs on the XXXX Any Street vacant lot.
You can read more here and here.
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