I am buying a new construction home in Austin, Tx as my primary home. I have the options to close the house in last week of December or first week of January. Any advice on how to think of trade-offs?

1. Property tax- since this a new home, is there any benefit of NOT owning the house on Jan 1 for property value assessment for tax purposes.

2. Construction year -  If I close on January 2, 2023 will the construction year of the house be 2023 or the construction years depends on the occupancy certificate date?

3. Closing cost- I understand if I close in end of December the closing cost will be lower because of lower prepaid interest than if I close in first week of Jan.

4. Current home - I plan to rent out my current home when I move to this new house. Not sure if this should be a consideration 

5. Any other considerations I should think through?

Thank you!