I live in a basement apartment of a house, with the people above me are smokers. We share the same furnace, so whenever the heat starts up I get all of their second hand smoke. My heat vents are in my ceiling.
I was wondering if there is a filter I could install so that I never get to smell smoke again. I'm grossed out to the point that I taped up plastic bags over these vents to stop any air/heat/smoke from entering my apt/lungs.

Hopefully someone can direct me.
Thank you!

You could try using a high rated filter at the intake. But those cost between $15 and $20. And you would have to replace them on a reguler basis. So if there are 2 registers then you will have to do both at the same time. Depending on how heavy they smoke you might need to replace them every month to every 6 weeks or so. The packages say 3 months but conditions can vary.

I doubt if an ozone generator or an ultraviolet filter would even do the trick. Have you complained to the landlord or health department?

I have mentioned to the landlord about it. Nothing has been done yet.
Thank you for you advice.

In the meantime call your local health department to see if they have regs about 2nd hand smoke in an apartment.

This is an issue your landlord needs to take care of, if he doesn't make any progress soon you should file a complaint at your local housing authority. The only filtration system that will take all the smoke out of the air is a high volume electrostatic unit, often referred to as a smoke eater. These systems are expensive and require regular cleaning.