(a) Purpose of the financial statements: will it be reviewed or audited? or more for filing a tax return;(b)is the amount involved material or significant? If not, maybe just simply expense the lease payments to coincide with income tax purpose.
You may want to consider these factors before changing the treatment, since accounting always involves judgement to balance among different principles, e.g. cost-benefit, materiality etc.
2.As to property taxes, there could be prepaid portion or need to accrue at each reporting date, depends on the payments.