The Lender failed to pay the tax due in dec. 2018. Can I deduct the unpaid tax due in Dec. 2018 (through no fault of my own)?

[DoninGA · Accepted solution]

You cannot enter a deduction for 2018 property taxes that were never paid on your 2018 tax return.  If the 2018 property taxes were paid in 2019 then you can enter those taxes as a deduction on the 2019 tax return to be filed next year.

[arrow-jim]

What recourse do I have available? Due to the lender failing to pay the tax on time?

[DoninGA]

From a tax reporting standpoint, there would be no recourse.  If your city/county imposes a late fee and/or interest on the late payment then the lender who holds the escrow account should be liable for those late fees and interest on the unpaid taxes (if any)