Paying your property taxes ahead of 2018 changes? IRS notes some may not qualify

Taxpayers can deduct their 2018 state and local property taxes on their 2017 returns if they pay those tax bills before the end of the year — and only if the taxes were assessed before 2018, the Internal Revenue Service said in a news release.
The IRS statement comes as homeowners in states with the highest property taxes have been peppering local officials with questions about how to prepay the levies to try to take advantage of a tax break that will be limited next year.
The IRS advisory