Real Estate MathIntermediateAlaska Exam

A buyer in Alaska closes on October 1. Annual property taxes of $3,600 have not yet been paid for the current year. Using a 360-day year (30 days per month), the seller owes the buyer a tax proration credit of:

A$2,700Correct
B$2,880 (calculated using an incorrect assessment ratio or rate)
C$2,295
D$3,000

Why $2,700 Is Correct

Answer A: $2,700

Seller owned property Jan 1 through Sept 30 = 9 months. Daily tax = $3,600 ÷ 360 = $10/day.

Exam Tip: Real Estate Math

Math questions are formula-based. Memorize the key formulas: commission splits, proration, cap rate (NOI ÷ Value), GRM (Price ÷ Gross Rent), and LTV (Loan ÷ Value). Practice converting between annual and monthly figures.

Key Real Estate Math Terms in This Question

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