Escrow & Title

In a South Dakota real estate closing, the prorated property taxes appear as a credit on the buyer's settlement statement when:

ATaxes are paid in advance by the seller for the full year
BThe closing occurs and taxes are unpaid for the period the seller owned the property✓ Correct
CThe lender requires an escrow account
DThe title company waives tax proration

Explanation

When the seller has not yet paid taxes for the period they owned the property, the buyer receives a credit (and seller receives a debit) at closing for the prorated unpaid taxes. This compensates the buyer who will pay the full tax bill when it becomes due.

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