No, I said nothing close to your first sentence. The owner pays taxes, insurance, etc. He sells space in the building. Rental property is a business like any other. The tenant purchases the right to occupy a space in the building. A renter doesn't pay property tax any more than the customer getting  his oil changed is considered to be paying the property tax of the garage. Property tax is paid by the legal owner of the property. How he finances the payment, by charging rent, selling cars, or fixing clocks doesn't mean the customer is paying the tax instead of the owner. The owner may recover costs through business operations but the tax payment is his responsibility.