I am seeing more and more people post to pay the California property taxes that are going to be due in April sometime this month in December. I haven't seen anyone actually say that it wouldn't work until just this thread. Do you know if there has been any more guidance on whether we need to pay the April 2026 tax (which is really for 2025) in December 2025 to take advantage of the additional salt amount?Property taxes in California are assessed in the summer and due in two installments in December and April. You can absolutely pay the April installment in the prior year and deduct it. You would not be able to prepay 2026-27 property taxes for the reason you cited.
Even that may be questionable. This issue came up years ago when the TCJA passed with much higher standard deductions looming for the next tax year.
See:
Confusion about prepaying property taxes
IRS Advisory: Prepaid Real Property Taxes May Be Deductible in 2017 if Assessed and Paid in 2017
Per IRS Advisory link above:
A prepayment of anticipated real property taxes that have not been assessed prior to 2018 are not deductible in 2017.
Not sure if this also applies to now where a sudden increase in SALT might motivate the same maneuver.
Statistics: Posted by CrisisAverted — Sat Dec 06, 2025 2:31 am — Replies 68 — Views 10622