Escrow & Title

In NH, property taxes that are unpaid at closing are typically:

AForgiven by the municipality
BCredited to the buyer, who pays the taxes as a proration, or paid from sale proceeds✓ Correct
CAutomatically added to the buyer's mortgage balance
DThe buyer's responsibility without any credit

Explanation

Unpaid property taxes are prorated at closing: the seller is responsible for their share through the closing date, either as a credit to the buyer (who then pays the full bill) or paid directly from the seller's proceeds.

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