Is interest on real estate taxes deductible for the IRS

Question

I let several years of realestate taxes go delinquent. When I paid them there was interest added on. Is that interest considered part of the tax bill and can I deduct it?

Answer 1

No.

It is considered "personal" interest and non-deductible.

Answer 2

No, you may not deduct the interest or penalties on any delinquent tax.  Only the actual tax is deductible.