Escrow & Title

At a Minnesota real estate closing, proration of property taxes means:

AAll taxes are paid by the buyer
BTaxes are divided between buyer and seller based on their respective periods of ownership during the tax year✓ Correct
CTaxes are waived for the year of sale
DThe lender pays all taxes at closing

Explanation

Tax proration allocates property taxes between buyer and seller based on the number of days each owned the property during the tax year. In Minnesota, taxes are typically paid in arrears, requiring careful proration.

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