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It depends what you mean. Everybody here pays taxes for the prior tax year. In 2009, you pay your 2008 property taxes. In 2010, you will pay your 2009 property taxes.
It doesn't really impact much. However, as an example, it would be unreasonable to insist that a home seller pay the 2009 taxes that would be levied in 2010 if you bought the home in September 2009. You would expect the seller to pay 2008 taxes levied in 2009 for the nine months they were in the house.
In many other cities, you would expect the seller to pay 2009 taxes for the first nine months of 2009 because those taxes are levied in 2009.
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Taxes in Miamisburg area (Montgomery County)
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