Escrow & Title

At a Massachusetts closing, 'proration' of real estate taxes means:

ABoth parties share all tax obligations equally
BTaxes are allocated between buyer and seller based on the portion of the tax period each party owns the property✓ Correct
CThe seller pays all taxes for the year of sale
DThe buyer pays all taxes from the closing date forward

Explanation

Proration allocates periodic expenses (taxes, condo fees, etc.) between buyer and seller based on the number of days each party owns the property during the billing period.

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