As taxpayers in states such as New Jersey are rushing to prepay 2018 taxes and avoid a new federal deduction cap, Pennsylvania state law will keep Bucks County homeowners from paying taxes until after federal law takes effect.

As property owners in New Jersey and other high-tax states rush to prepay property taxes before the new federal tax law goes into effect Monday, Pennsylvanians have been told to hold off on writing checks to pay their taxes early.

The law in the Commonwealth prohibits tax collectors from accepting any early payments.

The rush to prepay property taxes began in the days following President Donald Trump's Dec. 22 signing of the federal tax overhaul into law. For the first time, the tax code caps the state and local tax deduction to $10,000. When the national income tax was established in 1913, taxpayers were not limited on how much they could deduct.

The law does not go into effect until the new year, which has led to a surge of prepayments from residents in other states as property owners try to maximize their federal income tax deductions while they still can. While in nearby New Jersey and New York, where the governors signed executive orders instructing municipalities to accept early payments for 2018, Pennsylvania's local tax collection law prevents tax collectors from accepting early property tax payments.

Sherry Labs, Plumstead tax collector and president of the Pennsylvania State Tax Collector's Association, said in an email that tax collectors in the state have been inundated with calls asking if prepayments were possible.

"Many of you have been receiving phone calls from taxpayers asking if they can prepay their 2018 real estate taxes," a statement from the association provided by Chalfont tax collector Barbara Klingerman states. "That is expressly prohibited by statute and collectors may not collect any taxes as prepayment for 2018."

The Bucks County Division of Finance and Administration sent out a statement on Dec. 14 telling tax collectors not to accept any prepayments. The statement also says the county treasurer will not issue a receipt for any prepayment of 2018 real estate taxes.

The county board of assessment will not certify 2018 tax assessments until Jan. 31, and real estate taxes will not be payable until March 1, according to the statement.

According to IRS data from 2015, Pennsylvanians claimed deductions for nearly $20 billion in income, sales and property taxes paid. That was sixth most among states, or an average of about $11,248 for the 6.2 million tax filers that year.

The averages were at least $12,300 or higher in Allegheny, Bucks, Chester, Delaware and Montgomery, according to an analysis of the data by the National Association of Counties. The national average was about $12,500.

Property taxes were $8.2 billion of Pennsylvania's total claimed that year, with $11.3 billion going to income taxes and $153 million going to sales taxes. Pennsylvania filers claimed an average $7,200 in income taxes paid in 2015, according to IRS data, putting the state in the middle of the pack of states, but that hasn't halted interest in prepaying in hopes of maximizing deductions under the new tax code.

Bonny Davis, president of the Montgomery County Tax Collector's Association since 2009, said the tax reform law has had her and other tax collectors in the area practically doing nothing else but answering email and returning phone calls to taxpayers trying to pay taxes a year in advance.

Davis, finishing her ninth year as tax collector for Springfield Township in Montgomery County, said many taxpayers are mad when told they can't prepay. Davis said she's even heard some tax collectors have been threatened with lawsuits.

"We're not the ones to argue with, we're just doing our jobs," Davis said in a phone interview Wednesday. Davis added she encourages anyone upset with the change to the law to contact their state representatives and congressmen.

The Associated Press contributed to this story.