Escrow & Title
In Massachusetts, property taxes are paid:
AIn arrears — the current year's taxes are paid at the end of the year
BIn advance for the following fiscal year
CQuarterly in advance for the state fiscal year (July 1–June 30)✓ Correct
DAnnually based on calendar year and always due April 1
Explanation
Massachusetts property taxes are billed and paid quarterly, with the state fiscal year running July 1 through June 30. Proration at closing is based on the fiscal year, and taxes paid in advance require the seller to credit the buyer for prepaid amounts.
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