Prepayment of next year's property taxes.

　

　https://www.irs.gov/pub/irs-pdf/i1040sca.pdf

Prepayment of next year's property taxes.

 

Only taxes assessed and paid in 2017 can be deducted for 2017. State or local law determines whether and when a property tax is assessed, which is gen-erally when the taxpayer becomes liable for the property tax imposed.