Escrow & TitleIntermediateArizona Exam

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 closingCorrect
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

Why Seller credits the buyer for taxes already paid for the period after closing Is Correct

Answer A: Seller credits the buyer for taxes already paid for the period after closing

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.

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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