Property tax paid in 2 installments in 2020 and 2021

[Adtp85]

I paid my 1st property tax installment in November 2020 and 2nd in early feb 2021. Can I claim both installments in my tax 2021 deductions or just the 1st one paid in 2020?

[ToddL99]

You can only claim (deduct) the property tax installment you paid in 2020.

Individuals are cash-basis taxpayers. They owe tax on income in the year they receive it and can only deduct expenses in the year that they pay them.