Escrow & Title

A closing statement's proration of property taxes assumes that taxes are paid:

AIn advance for the entire year
BIn arrears (at the end of the year for the year just passed) in Tennessee✓ Correct
CMonthly by the lender from escrow
DIn advance by the buyer after closing

Explanation

Tennessee property taxes are assessed and paid in arrears — the tax for the current year is paid at the end of the year. At closing, the seller is typically credited or debited for their share of taxes for the portion of the year they owned the property.

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