the final laugh will be when the payments are deemed not deductable.
I read that the IRS actually said that. However, when I lived in CA I sometimes timed my property tax payments to adjust my deductions and never was questioned about it. Maybe because mine weren’t extraordinary high.
IRS has already ruled that if they were not assessed in 2017, they cannot be paid in advance for 2018.
That may negate some, as I don't think every state does an annual assessment.