Final answer:
Taxpayers are allowed to deduct real property taxes at the time they pay estimated real property taxes to an escrow account.
Step-by-step explanation:
Yes, taxpayers are allowed to deduct real property taxes at the time they pay estimated real property taxes to an escrow account established by the lender for the taxpayer's property taxes. When a person buys a home and takes out a mortgage, the lender may require the borrower to pay for property taxes through an escrow account. The borrower makes monthly payments to the lender, which includes an amount for property taxes. The lender then holds the money in the escrow account and pays the property taxes on behalf of the borrower when they are due.