from IRS Publication 17 taxes as an itemized deduction
Generally, you can deduct property taxes
only if you are an owner of the property. If your
spouse owns the property and pays the real estate taxes, the taxes are deductible on your
spouse's separate return or on your joint return.
however, if the leased property were used in business you could deduct the property taxes as a business expense because then it becomes a deduction under a different code section.
i also question whether personal property taxes on leased property are deductible unless again the property is used in business.
for homes often the real estate taxes are buried in the rent at other times the landlord wants to net $x in rent and so makes the tenant responsible for the RE taxes. - still not deductible.
yes, it is unfair because it is the tenant that pays the taxes but there are many provisions in the code that are unfair.
