Escrow & Title

Proration of property taxes in a Nevada closing typically means:

AThe seller pays all taxes for the year
BTaxes are divided between buyer and seller based on each party's period of ownership during the tax year✓ Correct
CThe buyer assumes all unpaid taxes as of closing
DProperty taxes are paid directly by the lender

Explanation

In a proration, expenses like property taxes are divided proportionally between buyer and seller based on ownership periods. The seller pays taxes through the closing date; the buyer is responsible from closing forward.

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