The schedule used for delinquent real estate property taxes due to a city or county depends upon the status of the property.
If there is a tax lien filed by the local government because the property tax payment is delinquent, the debt is probably best listed on Schedule D, Secured Creditors.
If there is no lien filed to date, the Chapter 7 Bankruptcy filer may wish to list the debt on Schedule F for Unsecured Creditors.
Complete instructions can be found within Standard Legal’s Bankruptcy legal forms software.