Property Tax deduction limited on past due, inherited land?

[rupshur]

Last November, I inherited land.  But past due taxes had to be paid in December, and total tax bill exceeds 2021 property tax deduction limit.

Is there a way to exceed this deduction limit?  

Although I paid total back due bill in Dec, can I submit amended return for 2018, 2019 and 2020 to deduct these taxes for the years when they were originally accrued?

[MinhT1]

No.

Property taxes can only be claimed in the year they are actually paid.

[rupshur]

ok, thanks.