A house is closed on April 15. The property taxes are $960 for the year. They have not been paid. How much does the buyer receive from the seller at closing

divide the total taxes 960 by 365 (number of days in the year) to get per day tax which is 2.63$. Days from 1 January to April 15 are 105, these 105 days times 2.63$ = 276.15.

so, now we have calculated the amount of taxable by seller at closing date and buyer will receive the same from seller i. e 276.15 $.