The town accepts tax payment(s) in December 2017 for taxes due January 1, 2018.
The Town of Clinton cannot accept prepayment of taxes that will come due July 1, 2018 and January 1, 2019.
Article from the CNBC website:
The final version of the tax legislation includes a provision that would disallow a deduction in 2017 for any prepayment of 2018 state and local income taxes (otherwise known as SALT). Forbidding prepayment means taxpayers cannot take advantage of the current tax law, which is more generous.
If you escrow your real estate taxes and the lender pays the tax bill in January 2018 which then causes an over-payment, the over-payment will be refunded upon written request from the lender.
Refund goes to whoever paid *after* the money was no longer due.