To create a custom taxonomy you can go to wp-admin > listings > taxonomies.
While creating one, you will be asked to add a name and a slug.
You can name them whatever you like, however when adding the slug, make sure it's unique and not used by some other taxonomy or custom field.
Once you create the taxonomy, it will become available in each listing type fields tab under "Available fields". You can drag and drop it under your "Used fields" if you want to use this specific taxonomy on that specific listing type.
To display the taxonomy in listing page, you can go to single page content and tabs and use a "Terms" block to display it.
To display the taxonomy in the preview card, you can go to preview card tab, under footer sections add a terms option and choose this specific taxonomy
To add it as a filter in your search forms, you can use dropdown facet or checkbox facet(available in advanced form only)