Yes, both of you can deduct property taxes, but not the same
amount. You can divide your expenses based on who paid them or if
they are deducted form a joint account, divide them evenly- or in any manner that you choose.
The only rule for Married Filing Separately not in a community property
state is that if one spouse
itemizes the other has to itemize also and the total of their itemized
deductions cannot exceed what they actually paid. So, if you are not in a
community property state, you may elect to split the property taxes or other deductions any way you
would like, 50/50, 75/25, just not 100/100.