No. You can only deduct property taxes in the tax return for the year you paid them. So if you paid them in 2021 they had to be deducted on your 2021 tax return. They are an itemized deduction. The total of all property taxes, state income taxes and/or sales taxes cannot exceed $10,000. If the total of all your itemized deductions is less than the standard deduction for your filing status, there is no benefit from claiming them.
