I have a parcel B next to my home. It is separate from Parcel A which is through a mortgage. Parcel B is a payment twice a year totally 10k. How do I deduct that on my taxes. It is paid to a person n

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Are you renting Parcel B becuase otherwise I would have a hard time understanding why this is paid to a person other than the tax collector. if it is rented and not used in business the taxes are part of rent and renters not enaged in a business get no deduction.