2 years Michigan vehicle registration

[FlyBoy-AA5A]

I paid for 2 years Michigan vehicle registration.  I assume that I will enter the entire amount paid this year, and enter nothing for next year.  Is this correct?

[BillM223]

That would be a reasonable interpretation of the following:

"Prepayment of next year's property taxes. Only taxes paid in 2023 and assessed prior to 2024 can be deducted for 2023. State or local law determines whether and when a property tax is assessed, which is generally when the taxpayer becomes liable for the property tax imposed."

See Instructions for line 5c on page A-7 in the Schedule A instructions.