Escrow & Title

Proration of property taxes at an Indiana closing means:

AThe buyer and seller each pay the taxes for the full year
BTaxes are divided between buyer and seller based on the proportion of the tax year each party owns the property✓ Correct
CThe lender pays all property taxes at closing
DProperty taxes are waived at the time of sale

Explanation

At closing, property taxes are prorated so each party pays only for their period of ownership. Indiana pays property taxes in arrears, so the seller typically owes the buyer a credit for the portion of taxes accrued but not yet paid.

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