Real Estate MathIntermediateDelaware Exam

A Delaware property closes on September 15. Annual property taxes are $4,320. Using a 360-day year, how much does the seller owe in prorated taxes (January 1 to September 15)?

A$2,880
B$2,520
C$3,060Correct
D$2,700

Why $3,060 Is Correct

Answer C: $3,060

Jan 1 to Sep 15 = 8 months + 15 days = 8.5 months.

Exam Tip: Real Estate Math

Math questions are formula-based. Memorize the key formulas: commission splits, proration, cap rate (NOI ÷ Value), GRM (Price ÷ Gross Rent), and LTV (Loan ÷ Value). Practice converting between annual and monthly figures.

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