Do lenders consider property taxes and home insurance to be debt in DTI calculations?

Regardless of the proper answer to this question, I have trouble seeing how home insurance or taxes are considered “debt”. Mortgage principle payments, plus interest, make sense to me to be considered debt. But that’s it. My taxes paid on W2 income aren’t counted against me in a DTI calculation, since they use your gross, pre-tax income.

I believe the answer here is yes, regardless of how you feel about it. It's a recurring expense.