Real Estate Math

Property taxes for a NJ home are $9,600 per year. The closing occurs on April 30. How much is the seller credited (or debited) for taxes at closing, assuming taxes are paid in arrears and the tax year is January–December?

ASeller is debited $3,200✓ Correct
BSeller is debited $9,600
CSeller is credited $3,200
DNo adjustment is needed

Explanation

Taxes are paid in arrears (seller owes for the period they owned). Jan 1 – Apr 30 = 4 months. Daily rate = $9,600 ÷ 12 = $800/month × 4 months = $3,200. Seller is debited $3,200, which goes to the buyer as a credit.

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