Real Estate Math

A West Virginia buyer closes on a $210,000 home on April 15. Annual property taxes of $2,520 have not yet been paid. Using a 360-day year, what is the seller's prorated tax credit to the buyer?

A$630
B$735✓ Correct
C$840
D$1,260

Explanation

Daily tax rate = $2,520 ÷ 360 = $7.00 per day. Seller owes taxes for January 1–April 15 = 105 days (30+28+31+15 = Jan+Feb+Mar+15 days). Using 360-day year: 3 months × 30 = 90 + 15 = 105 days. Proration = 105 × $7.00 = $735.

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