No you do not average your property taxes. You enter the amount you actually paid in the specific tax year. What matters is the year you paid the tax---not what year it was "for." If you paid a property tax bill in 2018 it goes on your 2018 tax return. If you paid a property tax bill in 2019 it goes on your 2019 tax return.
And...there is a $10,000 cap on the itemized deducction for SALT (state and local taxes) which includes your property tax.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
