Your mortgage payment is based on the prior year's tax bill. If you purchase a property from a builder and the property was only land value the previous year, the prior year's tax bill will severely understate the taxes due for the current year.
A possible way to avoid this
There is no way to avoid this. The answer is to be aware of this. This will prevent the homeowner from stretching their budget by planning on a mortgage payment that is calculated using a tax bill reflecting land value only. When the loan service provider recalculates the escrow account at the end of the year, they will increase the upcoming year's mortgage payment to not only make up the difference in the low tax amount from the prior year, but also to reflect a new higher tax payment. It's a "double whammy". The only thing a homeowner can do is prepare financially for this and discuss it with the loan servicer ahead of time.