Sure it can be. I used to do that. Mine are due Nov & April. So I would pa in April (for the 2nd half) but in Nov pay both halves So I could deduct 3 payments. But that might not work out anymore since the Standard Deduction is a lot higher and more people will be switching to the Standard Deduction.
And there is a max 10,000 limit (5,000 MFS) of property tax and state taxes "SALT". SALT is State And Local Tax. Which includes property tax, any state tax paid like for last year’s return and includes any state withholding from your W2s and any 1099s you have. And any taxes in W2 box 14 and 19 like SDI or VDI. You can only deduct up to 10,000 (5,000 MFS) for SALT State and Local Taxes.
