another rule if your taxes are escrowed. the deposits into the escrow a/c are not deductible. only in the year money is taken out to pay the taxes do you get a deduction. now it is possible that you can have almost 2 years worth of taxes being deductible in the same year. example: you sold your house and had not yet paid the prior year's taxes. then the closing statement would have a provision for the unpaid taxes for the previous year + a proration of taxes for the current year.
