Expense Real Estate Taxes on Sched A before in-service?

[Stuart M.]

Can you put the real estate taxes on your schedule A while the property is undergoing renovations, before the property is placed in-service?  I was under the impression that you cannot, that they must be added to the basis, but then I found this post from @Steven Hamilton II:

https://www.biggerpockets.com/forums/51/topics/42509-deducting-rehab-costs

Are there any other exceptions to this "rule" that you must capitalize all costs during the rehab?  Was this real estate tax thing true before and after the Tax Cuts Jobs Act?