We own a second property that my son lives in. It is not a rental property but we do pay property tax ( alot of it) where can I take this deduction (under what category)?

We purchased this property for 2 reasons. 1) We wanted to assist our adult son due to his need for debt relief ( he was starting a business) 2) The house was purchased with the idea of it being an investment due to it being in a trendy area of Atlanta