If property taxes paid in January 2026 for 2025 would it be deductible on this years taxes or next year?

[DoninGA]

If paid in January 2026 they would only be reported on a 2026 tax return that is filed in 2027.

[MindyB]

Next year, on the 2026 tax return.  Since you are a cash basis taxpayer, the property taxes are deductible in the year that they are paid.

For more information, see this article: Claiming Property Taxes on Your Tax Return