Are property taxes paid on foreign property tax deductible?

Real estate taxes paid on foreign property are deductible if you itemize deductions. They must be charged uniformly against all property in the jurisdiction and must be based on the value of the property. They must be for the general public welfare and not for local benefits such as street, sidewalk or other improvements, and cannot represent charges for services (such as trash collection) even if the charge is paid to the taxing authority.