Real Estate Math

Using proration, a Vermont seller has prepaid annual property taxes of $3,600. Closing is on March 31 (90 days into a 360-day year). How much does the buyer owe the seller as a proration credit?

A$900
B$2,700✓ Correct
C$1,800
D$1,200

Explanation

Seller paid for full year. Seller 'used' 90/360 = 25% = $900. Remaining portion (75%) prepaid for buyer's benefit = $3,600 x 75% = $2,700 credit to seller.

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