Yeah they're figured into it, but the landlord/property owner still pays them. It's part of the "expenses/fees" that renters have to pay. As the legal property owner, the landlord is the one responsible for taxes, they just pass it along to the renters as part of the rental agreement. Gross rent is different from what a landlord actually gets. It includes at least part of the expenses that come with housing, usually at minimum the property taxes, but often utilities and other expenses.

The upside for a renter, is that in 95% of cases, the leases are written in such a way that if monthly expenses are excessive of ran unforeseen reason (E.G. a water leak, or faulty circuit breaker) the landlord has to eat the extra expense and take a loss on it. This also applies to other things that may not be very expensive monetarily, but are a hassle to deal with and offer convenience.

I assume EVERYONE has at some point dealt with an incompetent Buffoon on the phone while trying to get their shoddy internet services fixed? Well that's the landlord's responsibility since the internet is in their name and they're responsible for it.

I realize I went on a bit of a rant, but basically, yes renters pay property taxes, but not in a legal sense. I'm saying to let them take sign an exception that allows them to use that "fee/expense" in place of the legal property tax.