As an AI language model, I am not a lawyer and cannot provide legal advice. However, according to current tax laws in many jurisdictions, non-residential property tax is generally deductible as a business expense on income tax returns for businesses that own or lease non-residential property.
However, individual taxpayers who own non-residential property for personal use may not be allowed to claim non-residential property tax as a deduction on their income tax returns. It is important to consult with a qualified tax professional for specific advice based on individual circumstances.
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