Real Estate Math

At closing, Michigan annual property taxes of $3,600 have not yet been paid (paid in arrears). The closing is on October 1. How much does the seller owe the buyer in prorated taxes (using a 360-day year, 30-day months)?

A$2,700✓ Correct
B$2,400
C$900
D$1,800

Explanation

Using 30-day months: seller owned Jan through Sep = 9 months. Daily rate = $3,600 / 360 = $10/day.

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