UPDATED FOR TAX YEAR 2019
You can claim the portion of the lot rent that goes to property taxes. Chances are, though, unless you have a lot of other deductions, you shouldn't bother because the standard deduction is $12,000 if you are single; $24,000 if filing jointly; $18,000 if Head of Household).
[Edited | 4/7/2020 | 11:23am PDT]
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