PAY TAXES IF YOU CAN BEFORE THE YEAR END. The “Tax Cuts & Jobs Act” will make sweeping modifications to the Internal Revenue code including the limitation for Individuals to no more than $ 10,000 effective after January 1, 2018 of a combination of property taxes and either state and local income (or SALT) or sales tax deduction. However, Individual taxpayers could still pre-pay property taxes due in 2018 and deduct them under the old rules plus make their 2017 Estimated State tax payment prior to December 31, 2017 and deduct them on their 2017 tax returns.
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