RE Tax component of senior living facility cost

[SunTaxMan]

Resident of "independent living" facility, lives in a single family house on the property. Initial payment made at entrance to the facility. Monthly continuing payment includes meals, housing, facilities maintenance, grounds maintenance, medical, etc. - the "normal" services offerred.

Medical portion of facility's expenses are used as allocation of resident's monthly payment to be "medical expense" on Schedule A.

New wrinkle. Financial statement of facility includes, among other expenses, real estate taxes paid. Can I use a portion of resident's monthly payment as "RE Tax" on his Schedule A? (Deduction would be the same ratio of facility's RE Tax portion of total expenses.)

The "perspective" that give me thought about this is situation of mobil home resident who owns mobil home, but pays "lot rent" on the ground on which the mobil home sits. I remember that if the landlord of the park identities a RE Tax component of the monthly rent, that RE Tax component would qualify as RE Tax on Schedule A - even though the real estate is not actually owned by the tenant.

Questions:

1. Am I remembering the mobil home/lot rent situation correctly?

2. Is RE Tax a legitimate, DEDUCTIBLE, component of independent living monthly payment?