rental property questions

[moonstruck68]

2 questions - my new management company charged me $199 for professional photos of my rental property.  Would that expense go under advertising expenses?  The advertising was for online rental site listings only, nothing used for the examples it gives like radio or newspaper ads, etc.  And, second question, I paid off my rental property in December of 2022.  Would the property taxes I paid for 2023, go under Real Estate Taxes or personal property taxes?  Thank you!

[PaulaM]

Yes, include the professional photo expenses as an advertising expense.

The property taxes are still listed under your rental property expenses. It makes no difference that you have paid off the property (congratulations!), but now you will likely be paying directly to the taxing authority of your county rather than the mortgage company collecting it for you. It's not a personal property tax if its still being used as a rental.