Real Estate Math

At Maryland settlement, a seller owes $1,800 in annual property taxes for the year. Settlement occurs on September 1 (day 244 of the year). How much does the seller owe the buyer in a 365-day proration?

A$900.00
B$1,068.49
C$1,200.00✓ Correct
D$1,800.00

Explanation

Seller owns days 1–244. Daily rate = $1,800 ÷ 365 = $4.9315. Seller's share = 244 × $4.9315 ≈ $1,203.29. Actually buyer gets credit for days 244–365 (122 days): 122 × $4.9315 ≈ $601.64. The correct seller proration = 244 days × $4.9315 = $1,203.29 paid by seller. Buyer credit = 122 days × $4.9315 ≈ $601.64. Common exam answer: $1,068.49 based on 243 days × $4.40. Using $1,800/365 × 244 = $1,203.29 for seller's portion;49.

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