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Note in order to be deductible, the property tax payment must be made in the tax year for which the return is being filed and the tax paid must have been assessed in that tax year or in a prior tax year (i.e., payments that have not yet been officially assessed are not deductible).
The tax return is in effect a report on what happened in calendar year 2022.
It's what you actually paid in 2022. Which might have been the second installment for 2021 and the first one for 2022. Or even a payment for 2023.
You enter what you actually paid in tax year 2022. What tax year you may have paid "for" is irrelevant.
Note in order to be deductible, the property tax payment must be made in the tax year for which the return is being filed and the tax paid must have been assessed in that tax year or in a prior tax year (i.e., payments that have not yet been officially assessed are not deductible).
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