I paid property tax on my primary residence in December 2017 - the tax was due in January 2018. Can I deduct this on my 2017 filing?

[KrisD · Accepted solution]

Yes, as long as it was a determined amount, (as long as there was a bill). You cannot arbitrarily send a prepayment to the taxing authority. If there was a bill, you can pay it in either year and claim it the tax year you paid it.