You are renting out your property in SC? Your property is a multi unit that you live in and rent out?
If you purchased the property in 2022 and are renting it out to tenants and receiving rental income, then the property taxes that are due and paid (when paid to the taxing authority, not when collected in escrow) are deductible as rental expenses. The same applies to if you are living in the home. You can only claim it when the taxes are actually paid to the government, not when the bank is holding it in an account for you.
If you purchased the property in 2022 and this is where you live, and you are not renting it out, in order to claim any deduction for property taxes you would need to itemize your return. In order to benefit from the property taxes, you would need to have total itemized expenses greater than your standard deduction.
Itemized deductions for 2022 include Mortgage Interest, State and Local taxes up to $10,000 including property taxes, medical expenses in excess of 7.5% of your AGI and charitable contributions. If these do not add up to more than your standard deduction, you will not see any type of benefit for your mortgage interest.
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