Escrow & Title

A Minnesota property sale closes in June. The seller has not yet paid the current year's property taxes (payable in May and October). How are these taxes typically handled at closing?

AThe seller pays the full year's taxes before closing
BThe seller credits the buyer for estimated taxes covering the seller's period of ownership✓ Correct
CThe taxes are entirely the buyer's responsibility after closing
DProperty taxes are prorated between buyer and seller at the county level

Explanation

In Minnesota, when current year taxes haven't been paid, the seller typically credits the buyer for the taxes attributable to the seller's period of ownership. The buyer then pays the full tax bill when due. This proration ensures each party pays their fair share of taxes. The proration method and calculation are specified in the purchase agreement.

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