[texastek76]

Originally Posted by cptacek

It is because their deductions with only one years taxes is very close to the standard deduction. So, one year, they get the standard deduction, and the next year, because they paid two years of taxes in that year, they get a higher deduction.

For example, say the standard deduction is $5000 (it's not, but play along)and your property taxes for one year is $4000 and the rest of what you can deduct is $1000. One year, you use the $5000 standard deduction, and the next year you pay $4000 in January (for the previous year) and $4000 in December (for the current year), plus $1000 of other deductions (for the current year), so you can use $9000 instead of $5000.

So every other year, you have $9000 in deductions instead of $5000.

Good point. In your example you get to deduct $14000 over two years instead of $10000. I will have to press one specific friend on this issue as he is no where near the standard deduction (well over).