@JJFHydraulic Let me make sure that I understand your question. Let's say you purchased a home on July 1, 2015. At that time none of the property taxes related to 2015 had been paid. Let's say the total assessment for Jan 1 - Dec 31, 2015 was $1,000. Let's also say that the seller paid this $1,000 at closing. Therefore, you would be able to deduct $500 of this amount as property taxes on your Schedule A. This holds true because the $500 is basically the prepaid amount of property taxes that were included with the purchase of the house. Is this what you're asking?
Please note: the question above is asked by a seller who sold property in 2015 with property taxes due from 2014.
