I converted home to rental. Do I just prorate the annual tax paid for the year by % of time it was a rental or does the date the taxes paid matter? For example, since tax is paid only 1 time per year, would I deduct 100% of it if it were while it was a rental vs. 0% if while it was a residence, or does the fact I pay monthly payments to escrow mean I just do the proration regardless of what date the tax was actually paid? Similarly, I would assume the # is the actual tax paid, not the amount paid into escrow from estimates, correct?
