● I does't make sense to pay property tax by year end if your bill is below 10 k, since the maximum deduction for 2018 still have $10,000. I don't know how many would pay +10,000 for property tax.
○ Per new law, property tax is still tax deductible up to the amount of 10K. So, if you property tax bill is less than 10K, why you have to give up the interest of 10k.
● Itemized deductions include not only real estate tax,but also mortgage interest, investment fee, donation, unreimbursed employee expense, medical (exceeding 10% AGI), and w-2 state tax withholding. Therefore, usually most of the high income people used itemized, instead of standard deduction.