No. The IRS rule on property taxes, or "real estate taxes," is that only properties' legal owners can claim deductions for them. For example, adult children paying the property taxes for their parents' homes can't claim such tax payments on their own returns. The parent-homeowners of homes with property taxes paid by their adult children, though, can claim those tax payments. Since property taxes are billed to property owners only, the IRS allows only those owners to deduct such taxes.
No. The IRS rule on property taxes, or "real estate taxes," is that only properties' legal owners can claim deductions for them. For example, adult children paying the property taxes for their parents' homes can't claim such tax payments on their own returns. The parent-homeowners of homes with property taxes paid by their adult children, though, can claim those tax payments. Since property taxes are billed to property owners only, the IRS allows only those owners to deduct such taxes.