It's not clear from your question if you are being billed for taxes that you did not pay as an owner, or are being billed for someone else's taxes. You can deduct property taxes that you pay, if they are assessed for the time/days you owned the property. You can deduct these taxes in the year you pay them, even if you are no longer an owner, as long as they are assessed for a period of time when you were an owner.
