Real Estate Tax

[MariaMc]

I have a client who completely supports his elderly mother and she is a dependent on his tax return. He pays her real estate tax annually and although his mother is the owner of the property, my client is listed as remainderman on the property, which I supposed means he inherits the property upon her death. Can he deduct the real estate tax ?

[ChEAr$]

I have a client who completely supports his elderly mother and she is a dependent on his tax return. He pays her real estate tax annually and although his mother is the owner of the property, my client is listed as remainderman on the property, which I supposed means he inherits the property upon her death. Can he deduct the real estate tax ?

He must currently be an owner to deduct the tax.