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

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.