Escrow & Title

What is the purpose of 'proration' of property taxes at a Louisiana closing?

ATo determine how much the seller owes in capital gains tax
BTo allocate property tax expenses between seller and buyer for the portion of the year each owned the property✓ Correct
CTo calculate the broker's commission as a percentage of taxes
DTo adjust the sales price for unpaid improvements

Explanation

At closing, property taxes are prorated so each party pays their fair share — the seller pays taxes for the period they owned the property, and the buyer is responsible from the closing date forward.

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