Payment of Property Tax Lien impact on Tax Returns

If someone had a -$100K NJ property tax lien that was due and paid off in 2020, how would this impact the payers Federal and State tax return?

 

If the payer also sold a property with a capital gain of $220K, and had income of about $35-40K, could this property tax lien payment be offset against the income?

 

Thank You