So you prepaid your property taxes. Will you get the deduction? And, if not, can you get your money back?

With three days left in the calendar year, taxpayers and government officials are plenty confused as to whether residents who prepaid their 2018 property taxes can take advantage of a federal deduction that will be scaled back when a massive federal tax code overhaul takes effect Jan. 1.

Earlier in the week, many jurisdictions — in the Washington area, New York, New Jersey and elsewhere — told residents how they could make — and possibly deduct — these prepayments, staving off the effect of a federal cap on state and local tax deductions starting with taxes filed in 2019.

But late Wednesday, the Internal Revenue Service said taxpayers may only claim deductions on taxes assessed during the 2017 calendar year.

Now some local government officials are telling residents their prepayments probably won’t qualify for deductions on the federal tax returns they file in 2018. Others, including local officials in the District, are scrambling to define exactly what the IRS means by “assessed.”

People line up at the Town of Hempstead tax receiver’s office in New York to pay their real estate taxes before the end of the year, hoping for one last chance to take advantage of a major tax deduction before it is scaled back. (Howard Schnapp/AP)

“In general, whether a taxpayer is allowed a deduction for the prepayment of state or local real property taxes in 2017 depends on whether the taxpayer makes the payment in 2017 and the real property taxes are assessed prior to 2018,” the IRS said in its Wednesday advisory. “A prepayment of anticipated real property taxes that have not been assessed prior to 2018 are not deductible in 2017.”

The key question, then, could be at what stage of the process is a property considered assessed. Is it when the bill goes out? When the tax rate is set? When the value of the property is established by the city or county government?

“The billing is the mechanical part of it — it is the assessment or the levy that is crucial,” said Jackie Perlman, principal tax research analyst at the Tax Institute at H&R Block. “The assessment means that the county has sat down, they have their [property tax] rate, they have evaluated your property, and they have concluded you owe X amount on your property.”

Another looming issue is whether jurisdictions that have not assessed can offer refunds to people who paid taxes in advance in hopes of claiming a deduction.

Here’s a preliminary look at what the jurisdictions in the region are telling their residents in the wake of the IRS announcement.

We’ll be updating this throughout the day as we learn more.

Virginia: In Virginia, assessments are effective Jan. 1, but they are not mailed until February. Tax rates are set in the spring and tax bills are mailed in May or June.

Fairfax County: Virginia’s largest jurisdiction said Wednesday evening that it is still trying to determine what the IRS announcement means for residents who prepaid their taxes. On Tuesday alone, the county of 1.1 million people collected nearly $16 million in prepayments, with more money flowing in Wednesday, according to county spokesman Jeremy Lasich. Lasich said Wednesday evening that if prepayments are prohibited, the county would devise a plan to refund residents who have already made their prepayments.

Loudoun County : Roger Zurn, the county treasurer, described the situation as a “mess” and said the wealthy exurban county is still figuring out how the announcement affects its residents. He said some residents have already demanded that they be refunded their prepayments, and the county is trying to determine how it is permitted to issue these refunds.

“We are not prepared to say what we are going to do until we get all of the research,” Zurn said.

Alexandria : The historical riverfront city is wary of giving federal tax advice, but it is suggesting to residents that prepayments may be pointless. More than 650 Alexandria taxpayers have made apparent prepayments of more than $6 million from Dec. 1 through Dec. 27, according to a city news release. “The City continues to encourage taxpayers who are considering prepayment to consult qualified tax professionals before deciding whether to prepay and determining the date by which payment must be sent or received,” the release states.

Customers who made prepayments may request refunds by contacting the city’s Treasury Division at payments@alexandriava.gov, or 703-746-3902.

Arlington:

Arlington County Treasurer Carla de la Pava said her office has taken in $11.5 million in prepayments from 1,569 residents since Dec. 1, with more than half of that coming in Wednesday. Taxpayers were still arriving Thursday morning to prepay taxes, despite the IRS directive.

“We have had a few people requesting refunds, but not as many as you might think,” de la Pava said. Taxpayers who want their money back have to submit a request in writing, and it may take as long as eight weeks for the refund, depending on the volume of requests, she said.

The staff, which is at two-thirds strength because of previously scheduled vacations, is still working through the 1,000 phone calls and messages, and 500 emails, that came in Wednesday.

Washington : The District seems more optimistic than most of its neighbors that its residents will be able to prepay their taxes and take advantage of the deductions one last time. Jeffrey DeWitt, the city’s chief financial officer, said in an email to city leaders Thursday that properties in the District have already been assessed for 2018.

“Pursuant to the IRS Advisory, since the District both assessed properties and set real property tax liabilities in 2017, there is a basis, if a taxpayer chooses to prepay real property taxes by December 31, 2017, for the taxpayer to claim a deduction on his or her 2017 return,” DeWitt said.

D.C. homeowners can prepay their taxes and find out more at taxpayerservicecenter.com.

Maryland: The two big Washington suburbs in Maryland — Montgomery County and Prince George’s County — say they have not yet assessed properties for 2018.

Montgomery County:

Leaders in the affluent D.C. suburb say property tax assessments are not issued until July. On Wednesday alone, 700 residents prepaid their taxes in-person at county offices, with payments totaling about $8 million. An unknown number of additional residents mailed their payments. The county said in a statement Thursday that the law it passed Tuesday to allow prepayments does not permit refunds on those payments.

“In accordance with law passed by the Montgomery County Council on December 26, 2017, there can be no refunds until there is a 2018 tax bill for your account, the prepayment of 2018 tax is posted to your 2018 tax bill, and the prepayment exceeds the amount due on the 2018 Real Property Consolidated Tax bill,” the statement said.