Rental Property Tax on Both Schedule E and Schedule A

[MedicaidQs]

I noted that I have property  tax deductions listed on both Schedule E Line 16, which I did enter for my rental property, but there is also an entry on Schedule A Line 5b, which I did not add. I am wondering if this is occurring because I had both renter (83% of the year) and personal use (17% of the year), which, of course, was deducted from all of my expenses. Just as an example of what I am seeing, let's say $10000 was the actual property tax expense, $8500 is listed on Line 16 on Schedule E and $1500 is listed on Schedule A, Line 5b. I did not enter anything in regard to any other real estate taxes so not sure what this amount would be on Schedule A. Any idea as to why I am seeing this? Thanks!

[PatriciaV]

Yes, if you entered property taxes for a rental that has personal use, the personal portion of those taxes are automatically transferred to itemized deductions for Schedule A. For this reason, do not enter this amount again under Deductions & Credits >> Your Home.

[MedicaidQs]

Thanks for your responses as I am glad to learn that regardless of the condo being available for rent 365 days per year, that the time vacant does not count and that any time family uses the condo it can count against expenses for the year. I also am now learning that special assessments are also sometimes not deductible, but would a special assessment used for keeping up with increased insurance costs, especially with new laws in FL, not be deductible?

[PatriciaV]

Yes, special assessments related to maintaining the property (which includes property taxes) are deductible as rental expenses in the year the assessment is paid.