Escrow & Title

A Mississippi buyer requests that closing costs be prorated and adjusted on the Closing Disclosure. The seller agrees to pay taxes for the year through the date of closing. If taxes are paid in arrears in Mississippi, the seller's credit to the buyer at closing represents:

AThe full year's taxes regardless of closing date
BThe portion of the current year's taxes accrued from January 1 through the closing date — a credit to the buyer since the seller owes those taxes but the buyer will pay them later✓ Correct
CAn advance payment by the buyer for next year's taxes
DA lender requirement for escrow impounds

Explanation

When taxes are paid in arrears and closing occurs mid-year, the seller credits the buyer for the seller's share of the year's taxes (Jan 1 through closing day). The buyer will pay the full tax bill when it becomes due, but the seller's credit compensates the buyer for the seller's portion of that obligation.

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