Escrow & Title

In Arizona real estate, 'proration' at closing for property taxes paid in advance means the:

ASeller credits the buyer for taxes already paid for the period after closing✓ Correct
BBuyer credits the seller for taxes paid in advance for the post-closing period
CBoth parties pay taxes to the county separately
DThere is no proration if taxes are paid current

Explanation

If the seller has prepaid property taxes for the full year but is selling before year-end, the seller has paid taxes for the period after closing. The buyer credits the seller for the portion of taxes covering the post-closing period.

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