I bought my home in 2018. I paid the property tax via the lender's escrow. Then I got a supplemental property tax bill for the 7/1/2018 to 6/30/2019 period. This is due in 2 installments. I paid the first installment on 12/31/2018. Can I deduct that as additional property tax? I intend to pay the second installment in May 2019. Can I deduct that too? In general for property tax is the deduction based on the year for which the tax bill is or is it determined by the year the tax is paid in?
