Escrow & Title

In a Tennessee purchase, 'pro-ration' of the current year's property taxes at closing means:

AThe buyer pays all taxes due for the year
BTaxes are divided between seller and buyer based on their respective ownership periods✓ Correct
CThe seller pays all taxes for the year of the sale
DTaxes are waived for the year of sale

Explanation

Property taxes are prorated at closing so each party pays their proportionate share based on how many days they owned the property during the tax year. Since Tennessee taxes are paid in arrears, the seller typically credits the buyer for their share at closing.

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