As a cash-basis taxpayer, the property taxes you paid in January 2024 are deducted in the year you paid them. Also, a property held for sale (no longer offered for rent) is considered to be a "second home." Property taxes for a second home are reported on Schedule A.
With regard to selling expenses: Any repairs needed in order to close the sale may be included in Selling Expenses. Here is a list that may also be helpful: IRS FAQ: Rental Closing Costs
For reference: IRS Pub 527 - Vacant Property:
Vacant while listed for sale.
"If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. If the property isn’t held out and available for rent while listed for sale, the expenses aren’t deductible rental expenses."
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