the rent is not deductible. real estate taxes are assessed usually on both the structures and land. different places bill differently for the taxes. where I live there is no separation of taxes for the land vs the structure. in other places they are listed separately usually because different rates apply to each. the landlord can either pay the taxes out of the rent or provide in the lease that the structure owner is liable for the taxes (as additional rent).
Certainly the tax on your home is deductible but if you're paying the tax on the land, it would not be deductible because you don't own it. This is the same as someone renting an apartment. they don't get to deduct the real estate taxes they are in effect paying with their rent because they don't own the property.
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I believe there once was a proposal in Congress to let renters deduct the taxes, but it was never enacted.
