Escrow & Title

Prorating property taxes at closing means:

AThe seller pays all taxes for the entire year regardless of closing date
BTaxes are allocated between buyer and seller based on the portion of the year each owns the property✓ Correct
CTaxes are waived for the year of closing
DThe lender pays taxes through an escrow impound account

Explanation

At closing, annual expenses like property taxes are prorated — allocated proportionally based on the date each party owns the property. If taxes are paid in arrears (as in Colorado), the seller owes the buyer a credit for the taxes accrued during their ownership period.

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