Escrow & Title

At closing in Hawaii, a seller's tax proration credit means:

AThe buyer pays all property taxes due
BThe seller has prepaid taxes and receives a credit from the buyer
CThe seller owes taxes for their period of ownership and the buyer receives a credit✓ Correct
DNo tax adjustment is made at closing

Explanation

If property taxes are paid in arrears, the seller owes taxes for the portion of the year they owned the property. The buyer receives a credit at closing representing that amount, which the buyer will later pay to the taxing authority.

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