Real Estate Math

Annual property taxes on an Iowa home are $3,600. At closing on July 1, which party owes the other a proration, and how much?

ABuyer owes seller $1,800
BSeller owes buyer $1,800✓ Correct
CNo proration is needed
DSeller owes buyer $3,600

Explanation

Iowa property taxes are paid in arrears. If taxes are $3,600/year ($300/month) and closing is July 1, the seller has occupied the property for 6 months (Jan-Jun) and owes taxes for that period: 6 x $300 = $1,800 credit to buyer at closing.

Related Iowa Real Estate Math Questions

Practice More Iowa Real Estate Questions

1,500+ questions covering all exam topics. Start free — no signup required.

Take the Free Iowa Quiz →