Real Estate Math

Annual property taxes of $5,400 are to be prorated at a July 1 closing. The tax year runs January 1 to December 31 and taxes are paid in arrears. How much does the seller owe the buyer as a proration credit?

A$2,700✓ Correct
B$3,150
C$2,250
D$1,350

Explanation

The seller owned the property from January 1 through June 30 = 6 months. Seller's share = $5,400 × (6 ÷ 12) = $2,700. The seller credits the buyer $2,700 for taxes accrued but not yet paid.

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