In 2019 my father transferred the deed of his home and two undeveloped properties to me. My father still lives in the home but I do not charge or receive any rental income from the home nor the two empty lots. There is no mortgage balance on any of the 3 properties but I do pay the state property taxes on each. The home and lots are located in a different state than the one I reside. Even though I am not charging or receiving any rental income on the home (and of course empty lots) do they need to be classified as "income" property? Do I need and should I file a state tax return for the property taxes paid in that separate state?
