Does Maryland allow deduction of property tax on out-of-state personal use 2nd home?

[richard's_tax]

I can't find reference to this in state interview?

[TerryA · Accepted solution]

Yes, it's deductible for MD taxes. It doesn't matter where the property is as long as it's an ad valorem tax.

[richard's_tax]

I'm not sure what meets the ad valorem test, but this is a school district tax that the county assesses based on their appraisal of the home's value.  I think I saw in the Fed instructions that a school tax is deductible provided that the tax is assessed on the home's appraised value.

[TerryA]

That's right, if the tax is assessed based on the propery's value then it's deductible. Just like for the "tax" portion of a vehicle registration fee.

[richard's_tax]

Thanks.