Claiming Property Taxes that was cancelled and credited to next year

[Miakle_Soluna]

In Nov 2021, I paid the 1st installment of the 2021-2022 property tax bill.

At about the end of Dec 2021, the county canceled my 2021-2022 property bill due to an appraisal change (my property tax went down). The county issued me a new 2021-2022 property tax bill. The new 1st installment is due on Feb 28, 2022.

The county told me that the money I paid in Nov 2021 will be credited to the 1st installment of the corrected assessment tax bill (be credited automatically on Feb 28, 2022).

When I file my 2021 tax, can I claim the property tax deduction?  

or should I claim the property tax deduction for 2022? 

Thanks

[Mike9241 · Accepted solution]

you paid it in 2021 claim it on your 2021  return. 

[Miakle_Soluna]

sorry, may be a little late.

If I paid $4,000 in Nov 2021. The corrected 1st installment is $3,800 and due on Feb 28, 2022 (be credited automatically from the $4,000 that the count held). The county will refund me $200.

Is that mean I should claim $4,000 in the 2021 tax return? and claim the $200 refund as other income in the 2022 tax return?

[LeonardS · Accepted solution]

Yes, you will claim the $4,000 you paid in Nov 2021 on your 2021 tax return.  If the county applies the refund of $200 to next year's tax bill you will not have to take any action to report the refund.  Should the county actually give you a check for the refund of $200, then you would report that as other income only if you deducted your tax payment of $4,000 as an itemized deduction for 2021.  If you have any questions on this when you file your 2022 tax return post your question for help.

@Miakle_Soluna