I am a California resident but have non-rental property in Texas. Can I itemized my Texas property taxes on my California tax return?

[hbl3973]

ynthai,

Short answer: Yes, you can deduct them on you CA tax return.

Warning: Only that part of the tax that was charged as a percentage of the property valuation is deductible.

Long answer: CA matches the federal requirements for non-business property tax deduction, but allows you to deduct more that the current federal $10,000 annual limit.  IRS Form 1040 Schedule A instructions (https://www.irs.gov/pub/irs-pdf/i1040sca.pdf) detail what portion of the total property tax can and cannot be deducted.  CA makes a point of underlining the non-deductibility of flat fees.  On a CA property tax statement, the amount that is deductible is subtotaled just under the list of taxes that are calculated as percentages of the value of the property.

[ynthai]

Yes, I'm only deducting the tax amount that was charged as a percentage of the property valuation.  I work and live majority of the time in CA but have kept my home in TX.  I've been hesitant filing since it would make sense if CA doesn't allow to deduct for property that's not in their state.  I do my own taxes but wasn't able to find the answer anywhere regarding out-of-state non-rental property.  Thank you so much for your help!