Does a county value assessment make a prepaid property tax deductible?

Not by itself. A value assessment and an assessed tax liability are different facts.

A property-value assessment estimates what the property is worth. A property-tax assessment or levy fixes the amount the taxpayer owes under state or local law. A deduction generally requires a qualifying tax that has been imposed and paid, not just an estimate based on last year's bill.

Fresh example:

• Leo Grant receives a notice saying his home value increased.
• The next year's property-tax rate has not been finalized.
• Leo sends the county an estimated payment in December.

The strongest answer asks whether the tax liability was imposed before the payment. If the county only updated value and had not yet fixed the tax due, the prepayment may not create a current deduction.

The exam cue is the word assessment. Ask what was assessed: the property value or the tax liability.