Escrow & Title

In a Florida real estate closing, 'prorated real estate taxes' typically appear on the HUD-1/Closing Disclosure as:

AA credit to the buyer and a debit to the seller (when taxes are paid in arrears)✓ Correct
BA debit to the buyer only
CA credit to the seller
DNo entry, since taxes are handled separately by the county

Explanation

Florida property taxes are paid in arrears. At closing, the seller owes the buyer for the portion of the year the seller owned the property but hasn't yet paid taxes on.

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