Question on paying property taxes in 2020 or waiting until 2021

[Ray Slack]

Ok.. I have a Primary residence that I'm turning into a rental in 2021. I have not paid my property taxes for 2 years and now 2021 are due.  They are about $9,000 per year.  I owe $27,000 total.   I'm thinking I should take the standard Deduction for 2020 and then pay the Full $27,000 in January 2021.. I'm assuming I can itemize in 2021 and then deduct the full $27,000 from my 2021 taxes since the property will be converted to a rental property in 2021.  Am a missing something with the strategy? Should I be able to deduct the whole $27k in 2021 when the taxes are paid even though they are from prior years since the property will be a rental  starting jan  2021?