Real Estate Math

Missouri property taxes are paid in arrears. At closing on October 31, the buyer will owe the seller for property taxes covering:

ANo proration — taxes are always paid in advance
BOctober 1 through October 31 (current year taxes accrued but not yet paid)
CJanuary 1 through October 31 of the current year✓ Correct
DThe previous year only

Explanation

Since Missouri taxes are paid in arrears (you pay this year's taxes next year), at an October 31 closing, taxes for January 1 through October 31 have accrued but not been paid. The buyer receives a credit (the seller owes the buyer) for the seller's portion of the unpaid taxes.

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