@sunny_m wrote "Where did you find this information?"
From page 6 of the 2024 IRS instructions for Schedule A:
"Enter on line 5b the state and local taxes you paid on real estate you own that wasn't used for business, but only if the taxes are assessed uniformly at a like rate on all real property throughout the community, and the proceeds are used for general community or governmental purposes."
2024 Instructions for Schedule A
From page 4 of IRS Publication 530:
"You can deduct real estate taxes imposed on you."
https://www.irs.gov/pub/irs-pdf/p530.pdf
If you're not an owner, the taxes aren't imposed on you.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
