Joni Barsuglia was among many who paid her property tax bill early to take advantage of a tax deduction before it's capped under the new GOP tax bill.

Like others, the Antelope resident doesn't know for sure how her 2018 taxes will shake out, but she figured it was worth an hour of her time to potentially save several hundred dollars on her taxes this year.

"The tax code is so complicated, there's no black and white answer for anyone's tax return," she said. She's hoping for the best, but taking the deduction on this year's tax returns was a no-brainer.

Others appeared to agree.

The Sacramento County Tax Collector's Office did brisk business this week as people streamed in to pay their bills before year's end, said spokeswoman Kim Nava, who added that she paid her bill Friday morning for the same reason.

The GOP tax bill limits the amount of state and local taxes that can be deducted at $10,000 – a change that could hit hard in a high-tax state like California.

Only property taxes assessed in 2017 can be deducted, according to the IRS. An inquiry to Sacramento County of whether all property tax bills have been issued wasn't immediately answered, however, Meaghan Likes, a Davis CPA, indicated they probably have been.

"There are many news articles circulating this week about how “prepaying” property taxes will only be beneficial to a very limited group of people," Likes said in a letter to her clients posted on her website.. "If you live in most counties in California, you are in this limited group."