Escrow & Title

At a Connecticut closing, the seller's proceeds are reduced by a 'prorated property tax' debit. This means:

AThe buyer receives a credit for taxes the seller will owe after closing
BThe seller pays the property taxes for the portion of the year they owned the property✓ Correct
CThe buyer pays all property taxes for the full year
DProperty taxes are always paid in full at closing

Explanation

Property taxes are prorated at closing so each party pays for the period they owned the property. The seller is debited (or the buyer is credited) for taxes accrued during the seller's ownership period but not yet paid.

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