Escrow & Title

At a Mississippi closing, 'proration' of property taxes means:

AThe seller pays all taxes for the year
BTaxes are divided between buyer and seller based on their respective periods of ownership during the tax year✓ Correct
CThe buyer assumes all future tax obligations
DTaxes are waived at closing

Explanation

Property tax proration divides the tax year's taxes between the seller (who owned during the pre-closing portion) and the buyer (who will own during the post-closing portion). Mississippi property taxes are typically paid in arrears, so the seller credits the buyer at closing.

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