Property Taxes
The manner in which property tax is assessed and billed by local taxing authorities varies from state to state. Thus, some jurisdictions (such as in California) bill timeshare owners directly. In other cases (such as in Florida), the weeks are assessed individually and the tax is normally identified separately on your timeshare maintenance fee billings. In either case, the tax should be deductible, because the property tax has likely been assessed against your individually owned week.
However, if the property taxes are neither directly billed to you nor separately stated on your maintenance fee billing, you may not be entitled to a deduction for the tax. In such a case, it is likely that the entire timeshare resort has been assessed and billed for property tax purposes as one tax parcel or as parcels bigger than just your individually owned week. The tax in such a case is not assessed against your individual ownership, thus negating the opportunity for a tax deduction.
There is no limit to the number of properties for which you may deduct property taxes. Thus, if you own ten timeshare weeks, and six of them have property taxes billed or stated separately, you should be able to deduct the taxes on all six timeshare weeks.
http://www.redweek.com/resources/articles/timeshare-tax-deductions