It depends.
The Tax Cuts and Jobs Act of 2017 limited the amount of state income, sales, and property taxes to $10,000 as itemized deductions on Federal tax returns.
County and Municipality taxes related to your Sch C business property or Sch E rental properties are fully deductible on those schedules.
They are also fully deductible as business expenses on Form 1065, 1120S and 1120 businesses.
Limit on Deductible Tax on Schedule A
