A frequent question is who can a claim a deduction when someone other than the property owner pays the property tax on the property? To be deductible, the tax must be imposed on the taxpayer (except where local law does not specify on whom the tax is imposed). (Rev Rul 62-149, 1962-2 CB 66). The issue is also covered in IRS TOPIC 503. To be deductible, the tax must be imposed on the individual owning the property, and that person must have paid it during the tax year.

NOTE: You may want to consider whether the non-owner is paying rent in the form of the property taxes, which in turn would mean rental income to the property owner. But that is another can of worms. It could also be considered a gift to the property owner and then the property owner could deduct the taxes. Of course, there is the current $16,000 gift limitation to consider.