Escrow & Title

Proration of property taxes at closing means:

AThe buyer pays all taxes for the year
BThe seller pays all taxes for the year
CTaxes are divided between buyer and seller based on each party's period of ownership✓ Correct
DTaxes are waived for the year of sale

Explanation

Proration divides the annual property tax liability between the buyer and seller in proportion to the number of days each party owned the property during the tax year.

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