In my experiences, you can write the contract either way. Most often the monthly payment that is determined to be paid by the person leasing the property will have the taxes and insurance figured in. But you need to remember that you are still the owner of the property, tax bills and home owners insurance is still in your name. It is your responsibility to be sure they are paid. Until the transaction is final, you are still, per say, the owner of the property under contract. You can also require them to carry renters insurance for their own personal properties, which I definitely recommend. Hope this helps.