Escrow & Title

Proration of real estate taxes at closing means:

AThe buyer assumes all unpaid taxes
BThe seller pays all taxes for the year of sale
CTaxes are divided between buyer and seller based on their respective periods of ownership✓ Correct
DTaxes are forgiven for the year of sale

Explanation

Proration allocates property tax liability between buyer and seller proportionally based on the number of days each owned the property during the tax year.

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