Public Info

Where to Find Information on Property Tax Deductions

Union County property owners with questions about prepaying their property taxes are advised that the Internal Revenue Service has posted official guidance on property tax deductions.

The notice was posted on December 27. It reads in part:

The Internal Revenue Service advised tax professionals and taxpayers today that pre-paying 2018 state and local real property taxes in 2017 may be tax deductible under certain circumstances.

The IRS has received a number of questions from the tax community concerning the deductibility of prepaid real property taxes. In general, whether a taxpayer is allowed a deduction for the prepayment of state or local real property taxes in 2017 depends on whether the taxpayer makes the payment in 2017 and the real property taxes are assessed prior to 2018.  A prepayment of anticipated real property taxes that have not been assessed prior to 2018 are not deductible in 2017.  State or local law determines whether and when a property tax is assessed, which is generally when the taxpayer becomes liable for the property tax imposed.

The full notice is available at

For information about their property tax assessments and guidance on prepayments, property owners in Union County can contact the municipality in which the property is located.

The following Union County municipal websites have posted information related property tax deductions: