Prorations

The split at closing of shared costs like property taxes, HOA dues, and rent between buyer and seller, based on the closing date. Nobody pays for days they didn't own.

Closing & title · Updated September 2026

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Part 1 of 4

Why a seller cares

Property taxes, HOA dues and sometimes utilities are split at closing by the day. Depending on how your state bills taxes, the proration can be a credit to you or a charge, and it is usually a real number.

Part 2 of 4

A simple example

Annual taxes of $3,650, or $10 a day. You close on day 200 of the year in a state that bills in arrears.

Prorations: a simple example
How the state bills taxesWhat the proration does on day 200
In arrears, paid next yearYou credit the buyer about $2,000 for the days you owned
In advance, already paid this yearThe buyer credits you for the days they will own
HOA dues paid for the monthThe buyer reimburses you for the rest of the month

Nobody pays for days they did not own. Which way the money goes depends on who paid the bill already.

Part 3 of 4

What people get wrong

That the tax proration is a fee. It is the part of the year's taxes that belongs to you, settled once instead of later.

Part 4 of 4 · where to read next

Where it appears in the sale

What a definition is, and what it isn't

Keighbor is a software company, not a law firm, brokerage, or tax adviser. This is general information, not legal, tax, financial, or real estate advice about your sale. Your situation may differ. Before acting on a contract, disclosure, title, tax, or pricing question, ask an appropriately licensed professional in your state.

Written and researched by Keighbor Research · drawn from the reference glossary · how we research and check what we publish

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