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There are 3 simple steps to calculating a proration question. 1) Find the daily rate (if annual taxes, then divide by 365 or 360 days. If a monthly amount, like rent, then divide by the number of days in the month) 2) find the number of days the seller owns the property feom January 1 to closing. If seller owns closing, include that day. If buter owns closing, dont include that day. 3) multiply step 1 by step 2 and find what the seller owes (if annual taxes). If calculating a rental, this answer
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