Now in the case of a business, they can and do write off their rental costs, but as a deduction of costs for doing business. They also pay property taxes on all merchandise remaining in stock. Which is why they have sales nearing the end of the tax year. To lessen that tax burden.
“double taxation”
There is no double taxation under my system.
Land gets taxed, buildings get taxed.
A property gets taxed the same no matter how it is owned or if it is rented or not.