Escrow & Title

In a New Mexico real estate closing, proration of property taxes means:

AThe buyer pays all taxes for the year of closing
BProperty taxes are divided between buyer and seller based on their respective periods of ownership during the tax year✓ Correct
CThe title company pays property taxes from escrow
DProperty taxes are forgiven at closing

Explanation

Proration ensures that each party pays their fair share of annual property taxes based on the number of days they owned the property during the tax year. The closing date determines the split.

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