Property tax on corporate marketing offices are classified as:

Property tax on corporate marketing offices are classified as period costs because these costs are incurred in the period in which they are expensed, rather than being directly tied to the production of goods or services. Period costs are associated with the overall administration and management of a company and do not vary with production levels. They are recognized as expenses in the period they are incurred and are not included in inventory costs.

In this context, property taxes specifically relate to the overhead associated with maintaining corporate office space, and these expenses do not contribute to the cost of producing a product. This distinction is crucial in managerial accounting, as it helps in understanding the nature of costs and their impact on financial reporting and decision-making.