Escrow & Title

Proration of property taxes at closing in Arkansas typically assumes that the seller is responsible for taxes:

AFor the entire calendar year
BFrom January 1 through the day before closing✓ Correct
COnly for years prior to the sale year
DFrom the closing date through December 31

Explanation

Property tax proration gives the seller credit (or debits the seller) for taxes from January 1 through the day before closing, and the buyer assumes responsibility from the closing date forward. The exact method may vary by contract.

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