Your property is liable for Local Property Tax (LPT) for 2022 if it is a residential property on the valuation date of 1 November 2021.
LPT is a self-assessed tax. This means that you need to self-assess the value of your property at 1 November 2021. The valuation of your property on this date will determine the amount of LPT you pay for 2022 and for the three years from 2023 to 2025.
See below link for further details:
https://www.revenue.ie/en/property/local-property-tax/what-to-do-for-2022/index.aspx