Escrow & TitleIntermediateAlaska Exam

Proration of property taxes at closing in Alaska means:

AThe seller pays all taxes for the year regardless of closing date, under this approach
BThe buyer and seller each pay taxes for the portion of the year they own the propertyCorrect
CProperty taxes are suspended for 6 months after a sale
DThe escrow company absorbs unpaid taxes as a cost of business

Why The buyer and seller each pay taxes for the portion of the year they own the property Is Correct

Answer B: The buyer and seller each pay taxes for the portion of the year they own the property

At closing, property taxes are prorated so each party pays for the portion of the year they own the property. If taxes are paid in arrears (common in Alaska), the seller typically credits the buyer for the seller's share of the unpaid current-year taxes.

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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