This can vary by state. Usually, a government runs July-June and Prop taxes for that budget year are due in Sep and Apr. This mean they stand a very good chance of being collected before year end, let alone 60 days later. Very little is left to estimates or chance in government. Prop and Real estate taxes are usually determined by April for they next year. This means payments in 9/18 and 4/19 are for 7/18-6/19 and determined from filings made in 12/17. If the money is collected by 9/1 of 2019 the revenue is counted and usually the CAFR is created after 9/30/2019. When RE taxes are not paid, usually the government can initiate a tax sale.

Does this explain why mortgage servicing companies Escrow RE tax?