Escrow & Title

In Missouri, property taxes are assessed as of January 1 of each year. At a closing occurring in August, what is typically true regarding proration?

AThe seller pays all taxes for the year
BThe buyer pays all taxes since they own the property from closing forward
CTaxes are prorated: the seller pays for January through the closing date, the buyer pays the rest✓ Correct
DNo proration is required in Missouri

Explanation

At closing, Missouri property taxes are prorated based on the possession date. The seller is credited for taxes from January 1 through the day before closing; the buyer assumes responsibility from closing forward.

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