How do you decide whether to pay your real estate tax in December or in January to minimize Income Tax?

Answer 1

In addition to stacking itemized deductions (I itemize every other year), if you are a someone affected by AMT, you check to see if you will get a benefit from the deduction...if not, you postpone it.

Answer 2

If you expect to itemize one of the years but not the other, then pay it the year you'll itemize. Otherwise it really doesn't matter.