Even if you pay it in 2026, you still couldn't claim all of it as a rental expense. You could still only claim the portion of the property taxes that applied to the time it was a rental. But that portion would be deductible as a Schedule E rental expense on your 2026 tax return. The other non-rental portion of your property taxes would still be eligible for listing as an itemized expense as your personal property taxes.
David Orr
Tax Modern
