Annual taxes deductable if given property mid year?

[Alan Ferden]

I'm being given a free and clear rental property Oct 1st. The property is tenant occupied. I will be responsible for paying the annual 2023 property tax in december. Can I deduct the full annual amount, even though I only owned the property for the 4th quarter of the year (I'm not being given a reimbursement from grantor for jan-sept taxes)

similar question with insurance. If I pay an annual policy in October, can I deduct the full amount paid on my 2023 taxes, or just 3 months?