With the GOP new tax changes set to take effect on January 1, many Americans are concerned about how they will be impacted. 

One particular area of interest is how the changes will affect property taxes. 

However for Floridians, a couple of things must be kept in mind: 

One, an increased tax bill for 2018 would likely only occur for taxpayers who itemize their deductions. And two, Florida law does not allow it.

Currently, Florida homeowners can deduct taxes paid to local governments, including property, income, and sales taxes. But the new law caps the deduction at $10,000, either for property taxes and local income taxes, or sales tax.

The IRS issued new guidance Wednesday, saying that homeowners who pay real estate taxes early will be able to claim the deduction. However, they can only claim it if the taxes were assessed, billed and paid in 2017.

The IRS said people can't guess at what next year's assessment might be.

In states that allow pre-payment, it will be up to the IRS to determine whether pre-payment of 2018 property taxes may be deducted for income taxes. This would be especially helpful for states where there are state taxes, like New York, New Jersey or California.

Tax collectors offices across the country are being inundated with questions about paying property tax bills early. 

Florida offices have had inquiries as well. 

According to the Florida Tax Collectors Association, no 2018 taxes can be prepaid in 2017 because next year's property tax millage rates won't be set until September. 

The tax roll for each year usually begins collections by November 1. 

Information from the Associated Press contributed to this report.