| CLOSING DATES | TAX PRORATIONS | |
| JULY 1 | NO PRORATIONS | NO PRORATIONS |
| AUGUST 1 | CHARGE SELLER 1 MONTH | CREDIT BUYER 1 MONTH |
| SEPTEMBER 1 | CHARGE SELLER 2 MONTHS | CREDIT BUYER 2 MONTHS |
| OCTOBER 1 | CHARGE SELLER 3 MONTHS | CREDIT BUYER 3 MONTHS |
| NOVEMBER 1 | Collect 1st Installment Taxes From Sellers Account CREDIT SELLER 2 MONTHS | CHARGE BUYER 2 MONTHS |
| DECEMBER 1 | CHARGE BUYER 1 MONTH | CREDIT SELLER 1 MONTH |
| JANUARY 1 | NO PRORATION | NO PRORATIONS |
| FEBRUARY 1 | Collect 2nd Installment Taxes From Sellers Account CHARGE BUYER 5 MONTHS | CREDIT SELLER 5 MONTHS |
| MARCH 1 | CHARGE BUYERS 4 MONTHS | CREDIT SELLER 4 MONTHS |
| APRIL 1 | CHARGE BUYER 3 MONTHS | CREDIT SELLER 3 MONTHS |
| MAY 1 | CHARGE BUYER 2 MONTHS | CREDIT SELLER 2 MONTHS |
| JUNE 1 | CHARGE BUYER 1 MONTH | CREDIT SELLER 1 MONTH |