Property tax/ house tax

Can property tax of a vacant commercial property be claimed with another rent income of commercial property ?

eg. Property No.1 is vacant and house tax paid is X amount.

Property No.2 is occupied and rental income is received and house tax paid is Y amount.

While calculating income.
can the property tax of property no 1 and property no 2 be claimed from rental income from property no 2.
like rental income
less (X+Y) house tax of both the properties.
less 30%