I converted a home I own from a residence to a rental halfway through 2025. My property tax bill for the year is payable in either December or January. I understand that if I pay it in December, I would deal with it on my 2025 return and apportion the bill based on rental days vs. residence days, with the rental portion being deductible on Sch E and the remainder being deductible on Sch A, if I itemize. However, if I pay the property tax bill in 2026, I would deal with it on my 2026 return… would I still be expected to allocate between residence days and rental days, or would I get to claim 100% of it as a Sch E deduction in 2026 (Assuming the home is a rental for all of 2026)?
