Only the portion of closing costs that are actual payments to cover real estate taxes, e.g., depending on terms of sale the buyer may pay all or a portion of the annual dues for the year in which the buyer purchases, and a portion of those annual dues is an amount that applies to real estate property taxes for the year.
You cannot deduct closing costs but you do get one tax benefit from them. Your closing costs (legal fees, filing fees, document preparation, title insurance, etc. but not including reimbursement for dues and property taxes) can be added to your purchase price to increase your cost basis, reducing the taxes you owe if you sell your contract for more than you paid for it. You will want to keep track of the amount you paid so that if you sell your contract at a profit, you don't pay more taxes than you owe.