Real Estate Math

An Arizona escrow requires the seller to prorate property taxes. The annual tax is $3,600. The closing is on April 30. How much does the seller owe for taxes (January 1 through April 30 = 120 days)? Use a 360-day year.

A$1,200✓ Correct
B$900
C$1,500
D$300

Explanation

Daily tax = $3,600 / 360 = $10/day. Seller's share = 120 days × $10 = $1,200. Using the values given ($3,600), apply the appropriate formula.. The correct answer is $1,200.. This is a common calculation on the Arizona real estate exam.

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