Contracts

Under the TREC contract, property tax prorations at closing are typically based on:

AThe current year's tax rate applied to the prior year's assessed value
BEstimates based on the prior year's tax bill, with post-closing adjustments if actual taxes differ✓ Correct
CThe county appraisal district's current assessment only
DThe buyer's estimate of future tax liability

Explanation

Texas property taxes are typically prorated based on the prior year's tax bill (since the current year's assessment may not be final at closing). TREC contracts often allow for post-closing true-up once the actual tax bill is received.

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