Real Estate Math

A Florida buyer closes on November 15. Annual property taxes are $4,380 and have not been paid. Using a 365-day year, what is the seller's tax proration debit at closing (taxes paid in arrears)?

A$3,816.00✓ Correct
B$3,612.33
C$3,528.00
D$3,960.00

Explanation

Seller is responsible Jan 1 through Nov 14 (day before closing). Days: Jan(31) + Feb(28) + Mar(31) + Apr(30) + May(31) + Jun(30) + Jul(31) + Aug(31) + Sep(30) + Oct(31) + Nov 14 = 318 days. Daily rate = $4,380 ÷ 365 = $12.00/day. Seller owes = 318 × $12.00 = $3,816.00.

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