Escrow & Title

In a Pennsylvania real estate closing, 'proration' of property taxes means:

AEstimating the taxes for the entire year
BDividing the annual tax burden between buyer and seller based on their respective periods of ownership✓ Correct
CAppealing the tax assessment at closing
DEstablishing an escrow account for future tax payments

Explanation

Property tax proration at closing allocates the annual tax between buyer and seller based on the number of days each owns the property in the tax year. If the seller has prepaid taxes beyond the closing date, the buyer credits the seller.

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