We own Marriott's Shadow Ridge resort at Palm Springs (Palm Desert). Fees there do NOT include property taxes. We are billed separately by the State of California, and pay the property taxes directly to the State.
It's a pain because we're billed twice a year, and have to send a check. (No CC pmts, Bank ACH draft, Bank Bill Payer, etc). Whereas we can pay our Marriott fees directly on-line using a CC.