The property seller is responsible for - and can deduct - the property tax amount that covers the period up to, but not including, the date of closing. The property buyer is responsible for - and can deduct - the property tax amount that covers the period from the date of closing forward. This is true regardless of who makes the actual payments. And it's because you cannot deduct property taxes unless you are the property owner.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
