Real Estate Math

Annual property taxes on a Michigan home are $4,500. At closing on July 1, the buyer takes possession. Michigan taxes are paid in arrears. How much does the seller owe the buyer in tax proration (assuming a 365-day year)?

A$2,189.38
B$2,250.00✓ Correct
C$2,312.50
D$1,875.00

Explanation

Seller owns the property from Jan 1 through June 30 = 181 days. Daily rate = $4,500 / 365 = $12.

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