Escrow & Title

Proration of property taxes at closing in Alaska means:

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

Explanation

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.

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