I hope you have a written lease that requires you to pay the taxes. from a tax standpoint, this is rent and should be reported as such on the tax return. the term is ground rent. if you do not have a written document, hopefully, you have an oral agreement to pay the taxes. if you have neither why are you paying them? if neither the business is probably not entitled to deduct the voluntary payment. it's not uncommon for businesses to pay for the construction of buildings on land they don't own (think of malls) and pay the landowner ground rent.
