Escrow & Title

In South Carolina, which party to a closing typically receives a credit for prepaid property taxes?

AThe buyer (since they'll benefit from the prepaid period)
BThe seller (since they overpaid beyond their ownership period)✓ Correct
CThe lender
DThe county tax assessor

Explanation

If the seller has prepaid taxes beyond the closing date, the seller receives a credit at closing for the prepaid period they will no longer own the property.

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