Real Estate Math

A Florida buyer closes on a home on September 15. Annual property taxes of $3,600 have not been paid. Using a 365-day year, how much does the seller owe the buyer at closing as a proration credit?

A$2,570.00✓ Correct
B$2,516.71
C$1,083.29
D$2,523.29

Explanation

Days from Jan 1 to Sept 14 (seller's days) = 257. Seller's share = ($3,600 ÷ 365) × 257 = $9.863 × 257 ≈ $2,534.91. (Using a 360-day year: 257/360 × $3,600 = $2,570.) Using 365 days: ≈$2,534.41 approximate.

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