Supplementary Property Tax payment made for prior years in 2023

[Rita25]

My property was not reassessed after I purchased my house in 2020. In 2023 I paid supplementary tax for 2020 and 2021. I am yet to pay the supplementary tax for 2022 in Apr 2024. Should I take the deduction for 2020 and 2021 supplementary property tax in my 2023 tax returns and 2022's in 2024 returns or should I amend my returns for 2020, 2021 & 2022?

[Anonymous_ · Accepted solution]

You take your property tax deduction in the tax year you actually pay the tax.

The year, itself, doesn't matter provided the tax has been assessed and is payable (i.e., you can't pay ahead of time, before the tax on the property is assessed).

[xmasbaby0]

And....remember that the amount you can get as an itemized federal deduction for property tax (or other state and local taxes) is capped at $10,000.