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Deductions & credits
It says State and Local Income tax can not be prepaid to count as a 2017 deduction, but it does not mention Real Estate taxes.
Here is the legal gibberish for that:
"For purposes of subparagraph (B), an amount paid in a taxable year beginning before January 1, 2018, with respect to a State or local income tax imposed for a taxable year beginning after December 31, 2017, shall be treated as paid on the last day of the taxable year for which such tax is so imposed.’’
EDIT: The rule is (and always has been) that the taxes must be imposed on you, otherwise they are not deductible. If the county has not imposed the tax on you yet, it may not be deductible. See this link for further information:
https://www.irs.gov/newsroom/irs-advisory-prepaid-real-property-taxes-may-be-deductible-in-2017-if-a...
June 6, 2019
6:53 AM