[quote=henrysd]Thus, under the provision, an individual may not claim an itemized deduction in 2017 on a pre-payment of income tax for a future taxable year in
order to avoid the dollar limitation applicable for taxable years beginning after 2017.[/quote]

That’s income tax, not property tax. Property tax will still be deductible if it’s due. For California property, that means the installment due on 4/10/18 can be paid and deducted in 2017. Other states are on different calendars and there is no prop tax due at 12/31.