Real Estate Math

A West Virginia closing occurs on March 20. Annual property taxes are $3,650. Using a 365-day year (taxes in arrears), how much does the seller owe in prorated taxes?

A$780✓ Correct
B$200
C$600
D$912

Explanation

Daily tax rate = $3,650 / 365 = $10/day. Seller occupied January 1 through March 19 = 31 (Jan) + 28 (Feb) + 19 (Mar) = 78 days.

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