If the park owners "pass thru" the RE taxes to the renters then sadly only the park owner can deduct the taxes on their return since they own the property and are liable for the taxes. What the park owner is doing is upping your rent to cover their costs. This must have been something the renters agreed to at some point in time.
My park makes a "garbage" pass thru of AD Volaram taxes but even though we pay the "tax" in out rent payment the owner of the park is the only one who gets to deduct the costs. We agreed to this fee to keep the curbside biweekly pickup as opposed to a weekly dumpster pickup where we would have to put the trash in ourselves ... in a large 55+ community in Florida not only would this be difficult for many of the residents those living near the dumpster would need to deal with the smell and vermin it attracts.
