@AFS wrote:
.....I will not actually list the property for leasing until October. Will I be able to list the HOA fees for June-September as rental expenses even though it does not actually lease until October?
No, you can only deduct rental expenses from the time you make the property available for rent.
See https://www.irs.gov/publications/p527#en_US_2019_publink1000218993
