An apartment is owned in a foreign country. The apartment is rented out 100% of the year. The foreign government charges two kinds of taxes: (1) a real estate tax based on the appraised value of the property and (2) a lease tax based on the value of the signed lease. I am sure (1) is deductible as a real estate tax on line 16 of Sched E but what about (2)? Is it deductible and if yes, can it just be added to line 16?