Back taxes on a property purchase

[Chrispyw46]

We purchased land that had a tax lien due to delinquent unpaid taxes from prior years. We had to get cashiers checks to pay those as part of the purchase agreement. Can I include that in the property taxes we paid last year?

[jerry2000]

No. The delinquent unpaid taxes are not deductible. Instead, you add the cost to the cost basis of the property and get the benefit when you sell.

To deduct any tax, the tax must be imposed on you and you must pay it. The delinquent taxes that you paid were not imposed on you so you can not deduct it as tax.