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Deductions & credits
If you itemize your deductions, you can deduct property taxes that you pay to the city or county, if you are the person against whom the taxes are assessed.
That means that if you are a tenant and the property tax bill comes to your landlord, then you can't deduct anything even though part of your rent covers the taxes. If you own an apartment/condo, and the city or county bills you for the taxes, you can deduct the taxes you pay (including taxes that you pay throw a mortgage escrow -- but you can only deduct the taxes paid to the city or county, not the amount in escrow, because that is still your money until it is used to pay the tax bill).
If you have some other arrangement, we need more details.
‎December 15, 2025
8:36 AM