Escrow & TitleIntermediateAlaska Exam

A prorated real estate tax at closing in Alaska benefits the buyer when:

ATaxes are current and the seller has already paid for the full yearCorrect
BTaxes are paid in arrears and are owed for the portion of the year the seller owned the property
CThe buyer is exempt from property taxes
DThe municipality rebates a portion of the tax at closing

Why Taxes are current and the seller has already paid for the full year Is Correct

Answer A: Taxes are current and the seller has already paid for the full year

When taxes are paid in advance (prepaid) and the seller has paid for the full year, the buyer credits the seller for the buyer's portion of the year. When taxes are paid in arrears, the seller credits the buyer for the taxes owed through closing.

Exam Tip: Escrow & Title

Escrow questions test the neutral third-party role and the sequence of closing events. Remember that the escrow agent acts as a dual agent for both buyer and seller and cannot advocate for either side.

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