Escrow & Title

In South Dakota, which of the following is typically PRORATED between buyer and seller at closing?

AReal estate commission
BTitle insurance premium (one-time)
CPrepaid property taxes paid by the seller for the year✓ Correct
DLoan origination fees

Explanation

Prepaid property taxes paid by the seller for the full year are prorated at closing. The buyer receives a credit for the seller's prepaid taxes covering the post-closing period.

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