I own land that is in the name of an LLC, can I deduct the property taxes on my personal taxes? The LLC does not file a tax return or generate any income.

[amywindus]

(I pay the taxes from my personal bank accounts.)

[ColeenD3]

What type of LLC? If it is a single-member LLC that files a Schedule C, then it is a disregarded entity. You and your LLC are one and the same. You can claim the property taxes on your personal return.