because it's property taxes. And since they weren't paid, they shouldn't deductible on anyone's taxes.
Furthermore, if the property is owned by a trust, then depending on the structure of the trust, then even when property taxes are paid, they wouldn't be deductible on John's or Cindy's 1040.
"shouldn't deductible"
Shouldn't BE deductible. Sorry, posting while watching "Thomas and Friends" with my daughter. Sadly, not any of the episodes narrated by George Carlin.