Claiming Property Tax as Expense for Rental Property On Schedule E

[nate2021]

Background: I lived in my primary residence in 2022 and decided to fully rent it out all of 2023. In the process of filing my return for 2023, I am filling it in Schedule E. I paid both 2022 and 2023 property tax in 2023.

Question: Can I claim both payments as expense of 2023 since they were paid in 2023?

[PaulaM]

No, even though you paid both years in 2023 you didn't have a rental until 2023. In 2022, the home was your primary residence.