Real Estate MathIntermediateDelaware Exam

Property taxes in a Delaware municipality are $3,200 per year. The closing is on March 31 and the buyer is credited for January through March taxes (seller's period). How much credit does the buyer receive? (Use 360-day year)

A$800Correct
B$1,600
C$2,400
D$400

Why $800 Is Correct

Answer A: $800

January through March = 3 months = 90 days. Daily tax = $3,200 ÷ 360 = $8.

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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