I own & live in a mobile home in NY & pay lot rent which includes land tax, water, trash removal but not utilities. Is the lot rent deductible?

[piggerts]

If yes, what is the process to claim it? Thank you.

[IreneS · Accepted solution]

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]