For the second home, yes you can deduct the property tax on Schedule A if you itemize. Even if you itemize, the State and Local Tax (SALT) deduction, which includes property tax, is capped at $10,000 ($5,000 for couples filing separately). @207fWk5p
Typically, real estate taxes will be assessed on the property, and all owners listed on the deed are legally responsible for the full amount of the tax. How owners collect and pay the tax among themselves is up to them. So, for the first house, as long as your brother is not taking a tax deduction, you can deduct the full amount if you paid the full amount. Again, the total amount you can deduct on your tax return is limited.
"Tenancy in common" (or TIC) refers to a situation in which ownership of a piece of property is divided among multiple people. When the owners of a piece of real estate have a tenancy in common, it can create a number of complications related to taxes. For more details, please see Real Estate Tax Tips - Owning Property Joint Tenancy vs. Tenancy in Common.
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