This is a state tax credit issue and you don't mention the state. To get a definite answer you will have to ask the landlord and/or look up the rules for state tax credits on your state income tax web site. However, in general, public housing "projects" (owned by the city, county or state) will be exempt from property taxes, as will some religious housing (if the housing is owned by a church or religious denomination and used for religious purposes). Rental housing owned privately (from single landlords up to large corporate-owned complextes) are rarely exempt from property taxes.