Real Estate Math

An Iowa closing occurs on September 15. Annual property taxes are $4,200. Using a 365-day method, how much does the seller owe the buyer in tax proration?

A$2,957.35✓ Correct
B$2,800
C$1,337.26
D$3,150

Explanation

Seller's portion = January 1 to September 15 = 257 days. Daily rate = $4,200 / 365 = $11.507/day. Seller's proration = 257 x $11.507 = $2,957.35.74, though exact calculation varies by method (30-day months vs. actual days).

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