Real Estate Math

A Montana buyer closes on a home on October 1. The annual property taxes are $2,400. At closing, the seller will pay the buyer a prorated tax credit for how many days (using a 365-day year)?

A90 days
B273 days✓ Correct
C92 days
D274 days

Explanation

The seller is responsible for taxes from January 1 through September 30 (the day before closing). That is 273 days (31+28+31+30+31+30+31+31+30 = 273). Tax credit = $2,400 x (273/365) = approximately $1,793.

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