Escrow & Title

Wisconsin's 'proration' of property taxes at closing typically means:

AThe seller pays all taxes regardless of closing date
BTaxes are divided between buyer and seller based on each party's period of ownership during the tax year✓ Correct
CThe buyer pays all taxes at closing
DTaxes are renegotiated at closing

Explanation

Property tax proration allocates the tax burden proportionally between the seller (who owned for part of the year) and buyer (who will own the rest of the year) based on the closing date.

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