Escrow & Title

A Connecticut property closes on July 20th. Annual property taxes of $7,200 are paid in arrears (at the end of the year). At closing, the proration should result in:

AThe seller paying $7,200 for the full year
BThe buyer paying $7,200 for the full year
CThe seller being debited and the buyer being credited for taxes accrued through July 20th✓ Correct
DNo proration since taxes are paid at year end

Explanation

When taxes are paid in arrears, the seller owes taxes for the period of their ownership (January 1 through July 20). At closing, the seller is debited (charged) and the buyer is credited for this amount, so the buyer has the funds to pay the full year's tax bill when it comes due.

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