The Local Property Tax (LPT) for the property must be paid up to the end of the current year in advance of the closing of the sale. There will be an apportionment of the LPT from the date of the closing of the sale up to the end of the year.  The purchaser will either pay to the seller the sum due from the date of the closing up to the 31st December of that year or be allowed the relevant amount if the seller has not already paid.

From the time your stamp duty is paid Revenue will be aware you are the new person responsible for LPT.