Real Estate Math

Annual property taxes on a Connecticut home are $7,200. At closing on April 1, the buyer takes possession. The seller paid the full year's taxes. How much does the buyer owe the seller at closing for tax proration (using a 360-day year, 30-day months)?

A$5,400✓ Correct
B$5,900
C$6,300
D$6,600

Explanation

Taxes cover Jan 1–Dec 31. Seller owns Jan 1–Mar 31 = 90 days. Buyer owns Apr 1–Dec 31 = 270 days. Buyer owes seller for 270 days: $7,200 ÷ 360 × 270 = $20 × 270 = $5,400.

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