Real Estate Math

A Virginia property closes on September 15. Annual property taxes are $4,800. The seller is responsible through the day of closing. How much does the seller owe (using a 365-day year)?

A$2,400
B$3,392✓ Correct
C$3,600
D$2,956

Explanation

Days Jan 1 through Sep 15: 31 (Jan) + 28 (Feb) + 31 (Mar) + 30 (Apr) + 31 (May) + 30 (Jun) + 31 (Jul) + 31 (Aug) + 15 (Sep) = 258 days. Tax = $4,800 × (258/365) = $4,800 × 0.

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