the tax lien premium paid can i deduct it from my income taxes

[LindaS5247]

I am not sure of the details of your tax lien. There is nothing to deduct on an income tax return when you buy a lien. This is an investment, not an expense.

If it is paid with respect to a personal property you own (not a business property) you can't deduct property taxes--either as a personal expense or a business expense--unless you are the legal owner of the property who is legally obligated to pay the taxes.  

If you are the legal owner, then you can deduct the property taxes in the year you pay them, regardless of when the taxes were imposed or accrued.