Property tax deduction in a divorce

[BaT55]

I received the marital home in the divorce settlement which was finalized in end of May. Does that mean my ex owes property tax prorated for the first 5 months of the year and can claim that amount on it his tax return?

[xmasbaby0]

Perhaps you should be asking your divorce attorney that question, since we have no idea what your papers say.

[Opus 17]

The IRS discusses this in publication 504.

https://www.irs.gov/forms-pubs/about-publication-504

Basically, as far as the IRS is concerned, your ex can deduct property taxes for the period of time they were a legal owner of the home, but only if they actually paid the taxes.  If you are the only person who paid property taxes in 2024, only you can deduct them.  If your ex shared the house payments until May, your ex can deduct the portion of property taxes and mortgage interest that they actually paid.

If your ex has not shared the bills but is supposed to, that is something for your attorney.

[rjs]

The key date is when title to the home was transferred to you, not the date of the divorce. You can still own property jointly even if you are divorced. Being responsible for paying the property tax, and being able to deduct it on an income tax return, are two different issues. You are both responsible for payment of the property tax up to the date that title was transferred. Whoever actually paid the property tax can claim the deduction on his or her income tax return.

If your divorce decree says anything about responsibility for paying the property tax, and you have questions about it, ask your divorce lawyer to clarify it. The divorce decree cannot override the income tax laws regarding who can claim a deduction.