Real Estate Math

An Ohio closing occurs on June 15. The annual property tax is $3,600 (paid in arrears). How much does the seller owe in tax proration? (Use 365-day year)

A$810
B$1637✓ Correct
C$890
D$900

Explanation

Days seller owned (Jan 1 - Jun 15) = 31+28+31+30+31+15 = 166 days. Daily rate = $3,600/365 = $9.

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