Payment of Property Tax Lien impact on Tax Returns

[hcjontax]

If someone had a -$100K NJ property tax lien that was due and paid off in 2020, how would this impact the payers Federal and State tax return?

If the payer also sold a property with a capital gain of $220K, and had income of about $35-40K, could this property tax lien payment be offset against the income?

Thank You

[Mike9241]

what was the NJ property used for - personal, rental, both? 

[hcjontax]

There was zero rental income from the property, and it is completely vacant except 1 unit. The 1 unit was occupied by the tax payer who operated a small business from the property. Tax payer will be filing a partnership return for the business. There is a $130K mortgage on the property as well of which about $10K in mortgage interest was paid.