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Property Tax Adjustments
: D: I; q2 S+ E: P  E* L; o2 e! bby STAN GALBRAITH STAN GALBRAITH on APRIL 25, 201325. APR, 2013 in REAL ESTATE LAW, TIPS FOR HOME BUYERS, TIPS FOR HOME OWNERS

, m4 l0 T0 Y8 P3 p6 vProperty tax adjustments are one of the least understood aspects of the typical real estate closing. Clients ask questions such as: "What do you mean I have to pay property taxes? They are included as part of my mortgage payment." or “How come I am paying any taxes as they are not due until June 30?" or  "You are asking me for property tax money when they are already paid, what’s up?" We have answers to these questions and a lot more.

! v& W; G/ x6 ^  g, E0 ~First and foremost, it is important to know that property taxes are quite unlike most bills you pay. For example, rent is always paid in advance. You pay in full on the first of the month for the upcoming month. Most other bills are paid in arrears. When you make your mortgage payment, you are paying interest for the previous month. When you pay utility bills, you are paying for the utilities you consumed in the previous billing period. When you pay property taxes, you pay somewhere in the middle of the year. In Edmonton and most other municipalities in Alberta, property taxes are due and payable on June 30 every year. In rare cases, the property tax due date is some other date such as August 31 or September 30. Whether it is June 30, August 31, or some other date, when you pay the property taxes you are paying for the calendar year. So, a property tax payment on June 30 covers the previous six months and the upcoming six months.
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With this in mind, let’s take a brief look at the property tax adjustment on a standard real estate closing in Edmonton where taxes are due on June 30.

For a closing prior to June 30 where the seller has not paid the taxes, they will still owe their share. If the taxes for the year are $2,400.00, then, using a sale closing date of April 1, the seller’s share is $591.78 for the months of January through March. This will be deducted from the amount the buyer must pay to close the deal. The buyer will then be responsible for paying the entire tax bill for the year on June 30.

0 ~8 f+ q4 k) HFor a closing after June 30, say November 1, when the taxes have now been paid in full, the buyer will have to pay money to the seller on top of the sale price. For an annual tax bill of $2,400.00, the buyer will have to pay $401.10 to the seller. This will pay all the property taxes up to December 31.
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! A1 P. u3 S$ I- w+ jWhen there is a mortgage involved, the property tax adjustment between the buyer and the seller stays the same. As a buyer, if you are paying property taxes as part of your monthly payment, these will typically be payments towards next year’s property taxes. You will still have to account and pay your share of this year’s taxes.
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If you are a seller, there will still be a deduction from the cash-to-close for property taxes when the deal closes prior to June 30. At the same time, your mortgage payout will be reduced as the mortgage company will give you credit for all the money they hold in your property tax payment account in anticipation of paying taxes on June 30.

/ T  U! K$ ?1 v1 W- r% vFor further details and a more in-depth discussion of property tax adjustments, please visit the property tax page on our website at the following link: