Because taxes are done in arrears in this Ohio county, what about the taxes I had already paid in 2025 to cover the 2024 arrears? are those reported on the forms I'm completing now?
yes you include in the deduction the 2024 real estate taxes you paid in 2025.
in 2026, you'll deduct what you pay less credits you received for the taxes owed on the home you bought.
The only caveat is you don't get to deduct taxes you deposit into an escrow account, if you have one for the new property. Only amounts taken out to pay taxes are deductible. That's because the IRS treats the escrowee as your agent
