Property tax deduction limitation

Is the $10K limit on property tax deduction cumulative for all property owned by taxpayer? Or is it limited to principal residence?



It is cumulative for taxes claimed as itemized deductions on Sch A.  That would include a primary and vacation homes or vacant land held for personal purposes. Taxes on investment or farm property are not limited since they are deducted on Sch E or F, not on Sch A.

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