Real Estate Math

An Oklahoma seller paid $3,400 in property taxes for the full year. The property closes on September 30. How much of the property tax is the seller responsible for (Jan 1 - Sep 30 = 273 days, 365-day year)?

A$2,542.74
B$2,550.00✓ Correct
C$2,700.00
D$1,700.00

Explanation

Using 30-day month convention (9 months): $3,400 x (9/12) = $3,400 x 0.75 = $2,550. Using 365-day method: $3,400 / 365 x 273 = $2,542.74. Oklahoma real estate typically uses the 30-day month / 360-day year convention: $2,550.

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