For which period will property tax proration be credited to a seller if they paid taxes from January 1 to June 30?

When property tax proration is considered, it typically involves dividing the annual property tax amount between the seller and the buyer based on the time each party is in possession of the property. In this case, the seller has paid property taxes for the entire first half of the year, from January 1 to June 30.

If the property is sold during that period, the buyer would be responsible for the property taxes covering their time of ownership. Since the seller has already paid taxes for the full six months, the amount corresponding to the buyer's time in possession must be credited back to the seller.

Choosing the period from April 1 to June 30 is correct because this is the timeframe during which the buyer would be occupying the property following the sale. Based on proration, the seller should be credited for the taxes that they have already paid for the months that the buyer effectively occupies the property. This ensures a fair allocation of the property tax burden between the seller and the buyer. The other time frames do not reflect the correct months of occupancy for the buyer after the sale.