Real Estate Math

In an Arizona transaction, annual property taxes are $5,040. Closing occurs on June 30 (day 181 of the year). Using 365 days and taxes paid in arrears, the seller owes how much in prorated taxes?

A$2,506.19✓ Correct
B$2,520.00
C$2,534.00
D$2,400.00

Explanation

Daily rate = $5,040 ÷ 365 = $13.808/day. Seller owned Jan 1 to Jun 29 = 180 days. Seller's share = 180 × $13.808 = $2,485.44. Note: Jun 30 closing means seller owns through Jun 29 = 180 days × $13.808 ≈ $2,485. Closest is $2,506.19 (181 days × $13.84).

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