Escrow & Title

In a Kentucky real estate closing, proration of property taxes means:

AThe buyer pays all taxes due at closing
BTaxes are divided based on each party's period of ownership during the tax year✓ Correct
CThe lender escrows taxes for the entire year
DProperty taxes are waived for the first year after sale

Explanation

Proration allocates property taxes between buyer and seller based on the number of days each party owns the property during the tax year. Kentucky property taxes are paid in arrears, so the seller typically owes taxes for their portion of the current tax year through the closing date.

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