Escrow & Title

A NH closing disclosure shows a credit to the buyer for the seller's accrued property taxes. This means:

AThe seller paid all taxes in full before closing
BThe seller owes property taxes from the beginning of the tax period to the closing date — credited to the buyer who will pay the full bill✓ Correct
CThe buyer does not owe any property taxes
DThe municipality will forgive the taxes

Explanation

If property taxes are paid in arrears (or not yet due), the seller owes their prorated share from the start of the tax period to closing. This amount is credited to the buyer on the closing statement, and the buyer pays the full tax bill when due.

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