Can my brother who is currently residing at one of my mother's properties claim the payment of the property tax even if his name is not on the deed?

To be deductible under the tax code, a property tax must be both imposed upon and paid by the person who wants to deduct it.  If your brother fits into those criteria, then he may be able to deduct the payment of property taxes.  However, since his name is not on the deed, I suspect that he is not receiving the bill from the property appraiser. Regards, Mary E. King, Esq. www.taxlawyerflorida.com  or (877) SOS-TAX-LAW This response does not form an attorney-client relationship, nor should it be relied upon as legal advice.