Property taxes - part of lot rent or not?


I’m in the process of purchasing two parks. We are in due diligence on both at this time. While going through the numbers, I noticed that both parks handle property taxes differently.

Park number 1 includes the property taxes as part of the rent. All lots pay the same amount of lot rent.

Park number 2 does not include property taxes and sends out invoices prorating the tax rate by the taxable value of each home. His logic is that doing this way passes the cost of property taxes to the homes that are more expensive.

Both parks are in New York State!

How should property taxes be handled? I really appreciate this forum and all the great advice!