It depends. You do not amend your prior year return because the tax was not paid until 2022. Therefore there is nothing to change in 2020.
Likewise the partnership has been dissolved and will not be paying the tax. You would not be allowed to use any portion of the bill that is for penalties, or anything other than the property tax itself such as local improvements.
Since your were the property owner at the time of the assessment and the taxes were paid late because the county or city delayed assessment, you should put the expense on your Schedule E since it is no longer in the partnership. Each partner would be liable for the payment of tax on the rental property owned in an earlier year. Since the property was business property and not personal use property, itemized deductions would not be allowed for this expense.
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