I read Publication 530 differently. What I read is that you must BOTH be obligated to pay them AND have actually paid them.
"You can deduct real estate taxes imposed on you. You must have paid them either at settlement or closing, or to a taxing authority (either directly or through an escrow account) during the year."
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https://www.irs.gov/publications/p530/ar02.html#en_US_2016_publink100011838">https://www.irs.gov/pub...>
