This is from Becker.

On May 1, 1990, Marno County issued property tax assessments for the fiscal year ended June 30, 1991. The first of two equal installments was due on November 1, 1990. On September 1, 1990, Dyur Co. Purchased a 4 year old factory in Marno subject to an allowance for accrued taxed. Dyur did not record the entire year¡¯s property tax obligation, but instead records tax expense at the end of each month by adjusting prepaid property taxes or property taxes payable, as appropriate. The recording of the November 1, 1990, payment by Dyur should have been allocated between an increase in property taxes and a decrease in property taxes payable in which of the following percentages?

answer: 33 1/3%     66 2/3%

I dont know how they get this answer.

The fiscal year ended is June 30,1991. The property taxes are payable in 2 installments. The first installment is payable on Nov 1.

This covers the six month period from July to December.

July to Nov.1-tax is already due/accrued on Nov.1 and hence is tax payable. This will be 4/6or 2/3

Nov and December-tax is still not due and hence it must be accounted as advance payment =1/3

The payment in November generates a 2/3 decrease in tax payable and 1/3 increase in prepayments.

Hope it helps clear your doubt.