Escrow & Title

In Georgia, who is responsible for property taxes at closing?

AA. The buyer always pays the full year's taxes
BB. Taxes are prorated between buyer and seller based on their respective ownership periods✓ Correct
CC. The seller always pays the full year's taxes
DD. The county collects taxes directly at closing

Explanation

Property taxes are typically prorated at closing — the seller is responsible for taxes accruing during their ownership period, and the buyer is responsible from their ownership date forward. Georgia taxes are paid in arrears, which affects how proration is calculated.

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