"The equitable ownership rule only applies to mortgage interest."
Paragraph (3) of this reference cites U.S. Tax Court decisions stating that an equitable owner CAN deduct property taxes:
https://thecoinsultants.com/wpcontent/uploads/2016/03/CLE_JAMESDUCHENNE_Taxation-and-Beneficial-Owne...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
