Escrow & Title

In South Dakota, 'proration of property taxes' at closing typically means:

ABoth buyer and seller pay equal amounts of annual property taxes
BThe annual property tax is divided proportionally between buyer and seller based on each party's period of ownership during the tax year✓ Correct
CProperty taxes are waived for the year of sale
DThe buyer pays all property taxes from the date of purchase

Explanation

Property tax proration divides the annual property tax between buyer and seller proportionally based on the number of days each party owns the property during the tax year. This ensures each party pays taxes only for the period they own the property.

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