My mortgage servicer is late in paying my 2018-due property taxes from my escrow. Do I list those taxes on my return this year, or will they apply next year?

[cconroy]

My 2018 property taxes were not paid out on time by my mortgage servicer. The tax was due in Dec 2018, but the servicer sent the payment late in March 2019. So, the tax paid is not showing on my 1098 this year.

Do I list this property tax owed on my 2018 return, or do I wait to show this next year? 

(I funded the taxes in payments to escrow, but the servicer just dropped the ball on writing the check)

[fanfare]

you can only deduct actual amount paid in the calendar year.

You probably won't be able to itemize anyway.