Weird one- prop taxes not paid by lender

[joanmcq]

Client refinanced their home and since it was late in the year, the full amount of real estate tax for the second payment was withheld to be paid at the time of closing. But the lender goofed and didn't pay. Client notified lender and the payment was made today. So...deductible in 2016 or 2017?  Per constructive receipt, the funds left the clients hands in 2016.  So I'm tending towards 2016.

[ILLMAS]

2016, the HUD statement will probably show it was paid, that's good enough.