Escrow & Title

At closing, proration of real estate taxes means:

AThe seller pays all taxes for the year
BTaxes are divided between buyer and seller based on ownership period✓ Correct
CThe buyer assumes all unpaid taxes
DTaxes are paid by the lender through escrow

Explanation

Tax proration divides annual property taxes between the buyer and seller based on their respective periods of ownership during the tax year.

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