Based on the passage, the property listed belonged and belongs to the estate of St. Peter's Church, Westminster. Therefore, St. Peter's Church, Westminster would be responsible for paying taxes on the property.
"This manor belonged and belongs to the estate of St. Peter's Church, Westminster." This directly states ownership of the land. "25 houses of the abbot's knights and other men who pay 8 shillings a year." This implies that the church received income from the property, which could be used to pay taxes.
While the passage mentions the abbot's knights and other people who paid 8 shillings a year, it doesn't specify whether these payments were rent or some form of tax. Assuming they were rent payments, the church would still be responsible for the overall property tax on the land they owned.