I own 2 houses: 1) my primary home; 2) another home my parents live in which has been paid off. Can I still deduct the properties taxes I paid on their house?

[lucia]

No rent is collected on my parents home if this makes a difference.  Also, I'm already claiming a deduction on the property taxes I paid for my primary home.

[LindaA]

Yes, you may deduct the property tax as an itemized deduction since it is only being used for personal use. Please see the FAQ below for more information.

Can I deduct real estate tax?  https://ttlc.intuit.com/replies/3300663

[Serinde]

I have the same situation, except I have a small mortgage on my parent house, that I pay.  I did as the turbo tax response said.  Now however I need to sell the house and by them a smaller condo, I plan to roll the profits from this home into the condo.  My real estate agent suggested doing a 1031 exchange tp ease the capital gains.  But I don’t have the property listed as an investment property.  Would it still be eligible?  Or will I just owe the capital gains even though I am reinvesting?

[Critter]

If this was never a RENTAL property then a 1031 exchange would not be appropriate ...  so if this was a second home that you let your parents live in  you will have a reportable sale on which capital gains will be taxed.  Purchasing another property with the proceeds of the sale are immaterial.