Escrow & Title

In Nebraska, proration of property taxes at closing typically:

AIs handled by the county treasurer, not at closing
BRequires the seller to credit the buyer for taxes accrued but not yet paid✓ Correct
CIs always paid by the buyer regardless of closing date
DRequires taxes to be paid for the entire year before closing

Explanation

Since Nebraska property taxes are paid in arrears, the seller owes taxes for the portion of the year they owned the property. At closing, the seller credits the buyer for the accrued but unpaid taxes.

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