This could be considered legal fees necessary to produce taxable income.  In your case you are getting the real estate taxes lowered, which in turn lowers your deduction and increases taxable income.

Legal fees are not a direct deduction like the real estate taxes.  They can be used as a miscellaneous deduction on your itemized deductions.  This fall into the section which is limited to the amount that exceeds 2% of your adjusted gross income (AGI).  Any excess can be added to the other itemized deductions on your tax return.

I want  to be  sure the rental percentage of the home may be deducted  on Schedule E: Supplemental Income and Loss, line 10, Legal  and  other professional fees.

Thank  you  for your  replie(s).

@DianeW  @gofgo47 Under the new tax law, legal fees related to producing or collecting taxable income or getting tax advice are no longer deductible. 

See page 4 of this IRS reference, "Expenses You Can't Deduct":  https://www.irs.gov/pub/irs-pdf/p529.pdf

Thank you.

No  Miscellaneous deductions  on Schedule A, but

can I deduct the allocated percentage of rental property tax reduction fees and last year's tax prep software on Schedule E. on line 10, Legal & other professional fees?

@wint   Yes. Legal or tax preparation fees directly related to your rental property are deductible on Schedule E.