SALT Limitation ($10K) and Investment Land Held Outside LLC

[Alfred Litton]

Quick question for any of you tax-experienced folks out there. My wife and I own an undeveloped lot (2 acres @ about $70K value) in our neighborhood that we're just sitting on as an investment. Does the property tax we pay on that count toward the $10K limit for SALT deductions on our federal taxes? It's not in our LLC. Does that matter, or is the rule that taxes on an investment property--even if it's not being rented--don't count toward the $10K max? Thanks!