This is from Nolo, "

Property Taxes

An investor can also deduct property taxes paid on a vacant land as a personal itemized deduction on Schedule A. This deduction is not limited to the amount of net investment income. Nor is it subject to the $10,000 annual limit on deducting property tax paid on a main or second home. The $10,000 limit, enacted for 2018 through 2025 by the Tax Cuts and Jobs Act (TCJA) does not apply to investment property."

Here is the link for complete link:https://www.nolo.com/legal-encyclopedia/tax-deductions-vacant-lands.html