Escrow & Title

Proration of property taxes at closing means:

AThe buyer pays all taxes for the year of purchase
BTaxes are divided between buyer and seller based on the portion of the tax year each party owns the property✓ Correct
CTaxes are waived for the year the property is sold
DThe lender pays all property taxes through an escrow account

Explanation

Property taxes are prorated so each party pays their fair share: the seller covers taxes for the portion of the year they owned the property, and the buyer covers the remainder.

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