Real Estate Math

Escrow closes on March 15. Annual property taxes of $6,000 were prepaid by the seller for the full calendar year. Using a 360-day year (30-day months), how much property tax credit does the buyer owe the seller at closing?

A$4,750✓ Correct
B$4,250
C$1,250
D$3,000

Explanation

Seller prepaid through December 31. Remaining days from March 15 to December 31 = 9 months + 15 days = 285 days. Daily rate = $6,000 ÷ 360 = $16.67. Credit = 285 × $16.67 = $4,750. The buyer owes the seller $4,750 for the prepaid taxes.

Related California Real Estate Math Questions

Practice More California Real Estate Questions

1,500+ questions covering all exam topics. Start free — no signup required.

Take the Free California Quiz →