Escrow & Title

In Missouri, 'proration' of property taxes at closing is necessary because:

AMissouri taxes are always paid on the closing date
BTaxes are paid annually (in arrears) but must be fairly divided between buyer and seller based on their respective ownership periods✓ Correct
CThe county requires prorations
DMREC mandates proration of all expenses

Explanation

Missouri property taxes are paid in arrears (current year taxes paid the following year). At closing, taxes must be prorated so each party pays for their period of ownership. The buyer receives a credit for the seller's unpaid portion.

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