Escrow & Title

What is 'proration' in a real estate closing?

AThe process of dividing property into parcels
BThe proportional allocation of income and expenses (property taxes, rents, HOA dues) between buyer and seller as of the closing date✓ Correct
CThe calculation of the agent's commission
DThe adjustment of the purchase price for market conditions

Explanation

Proration allocates prepaid or accrued expenses between buyer and seller as of closing. For example, if property taxes were paid through the end of the year and closing is in June, the seller gets a credit for the taxes already paid for the months the buyer will own the property.

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