All real estate taxes you pay on any land you own can be deducted as an itemized deduction on schedule A, but subject to the $10,000 cap on all state and local taxes.
If you are holding land for investment purposes, you can generally only deduct your maintenance costs against income the land produces. Since the land is vacant and not producing income, you may have the option of capitalizing your costs. This means adding your costs to your cost basis. This does not result in an immediate tax deduction, but reduces your capital gains when you sell. To do this, you must attach a written statement to your tax return each year. You can capitalize your maintenance costs as well as property taxes that you can't deduct on schedule A due to the $10,000 cap. You may want professional advice. More information is in chapter 7 here, https://www.irs.gov/pub/irs-pdf/p535.pdf
Previously, there was an itemized deduction on schedule A for miscellaneous expenses, subject to the 2% rule, and one of the deductible expenses was costs associated with holding investments. The miscellaneous itemized deduction was eliminated by the 2018 tax reform act.
