Per IRS Instructions for Schedule A, page 7:
Enter on line 5c the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis.
Example. You paid a yearly fee for the registration of your car. Part of the fee was based on the car's value and part was based on its weight. You can deduct only the part of the fee that was based on the car's value.
To claim personal property taxes paid in the TaxAct program:
The TaxAct program will transfer the information to Schedule A (Form 1040) Itemized Deductions, Line 5c. If you don't know if your vehicle registration fees are based on value, contact your taxing authority for verification.
Note. For tax purposes, taxes you pay on your home are called "real estate taxes" (although many people refer to them as property taxes), and need to be claimed separately. To claim real estate taxes, go to our Real Estate Taxes - Entering Deductible FAQ.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.