Yes. Normally, you have to meet the
rules, which are:
1. You are legally
obligated to pay it
2. You actually pay it.
But, because he has an "equitable interest", in the property, he has a need to see that the mortgage and tax are paid. So, he qualifies. Being on the deed proves "equitable interest". The "equitable interest" doctrine has been up held by the tax court.
