Escrow & Title

At a Rhode Island closing, 'proration' of real estate taxes means:

AThe seller pays all taxes for the year
BTaxes are divided between buyer and seller based on each party's period of ownership during the tax year✓ Correct
CThe buyer assumes all unpaid taxes from prior years
DTaxes are credited entirely to the buyer

Explanation

Proration divides property taxes (and other periodic expenses) between buyer and seller based on their respective periods of ownership during the tax period. The seller pays taxes up to the closing date; the buyer is responsible from closing forward.

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