In your itemized deductions, you can include real estate tax on any property you own in the United States that is not used for business. It doesn't matter whether it's your home. Just add it all together.
On your 2022 tax return you can include in your deduction for real estate tax any tax that you paid in 2022 for a prior year, but you cannot deduct the penalties or interest on the back taxes.
(You can deduct real estate tax that you pay for a past year in the year that you pay it, but you cannot deduct real estate tax that you pay in advance for a future year.)
