Generally, yes.
Your taxes must actually be assessed. For example, in New York, 2023 county property taxes are officially assessed as of January 1, 2023, and are due Feb 15, 2023. If you paid your bill in December, 2022, before the official assessment date, they are not deductible on your 2022 income taxes.
If you are in a state where your 2022 property taxes are paid in arrears and not officially assessed until 2023, they are not deductible on your 2022 return. If your taxes were assessed in 2022, then you can deduct the late 2021 taxes you paid in 2022 and also the 2022 taxes.
Lastly, of course, if you paid your 2021 taxes late in January 2022, you should not have deducted them on your 2021 return.
