Real Estate Math

A sale closes on June 15. Annual property taxes are $5,400 paid in arrears. The seller owes taxes from January 1 through June 15. Using 30-day months (360-day year), the seller's tax proration credit to buyer is:

A$2,700
B$2,625
C$2,550✓ Correct
D$2,295

Explanation

Days Jan 1–June 15 = 5 months × 30 = 150 days + 15 = 165 days. Daily rate = $5,400 ÷ 360 = $15.

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