Unfortunately, lot rent is not deductible.

If the lot owner allocates property taxes to each renter and details that you you could deduct it, but if it's not separately stated the it's nondeductible rent.

I know the first answer is very old, but you can actually claim your lot rent on your WI taxes.

Yes, in WI, you can use your lot rent to claim the Homestead Credit.

I'm a senior and own a mobile home in Wisconsin and pay monthly lot rent.  Can I claim it on my state taxes and if I can how and where do I enter the information?

You will claim the homstead credit in the WI state interview assuming you meet the qualifications as outlined in WI FAQ question 1 which includes an income level below 24,680. 

Click through the WI state inteview and you will arrive at a page titled "Take a look at Wisconsin credits and taxes".  On that page credits that have previously been explored and apply will show at the top of the page. 

If the homestead credit is not there scroll down to "Personal, home and family credits."  There you should find the "Homestead credit" topic.  

You should also be eligible for a school property tax credit on that page.