Montgomery County Issues Update on Prepayment of 2018 Real Property Taxes

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The Internal Revenue Service issued an Advisory on December 27, 2017, that states, “A prepayment of anticipated real property taxes that have not been assessed prior to 2018 are not deductible in 2017.” Montgomery County tax assessments are made each July—the 2018 tax assessment will be made in July 2018.

Please see the guidance from the IRS here.

The County continues to advise taxpayers to consult their own tax advisor about the tax consequences of making a prepayment of the taxpayer’s 2018 County real property taxes on their federal income tax return.

Residents who still want to prepay their 2018 County real property taxes may do so by mail or in person; however, the County still encourages residents to pay by mail.

As stated in the County’s SEO Agency in Maryland

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