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Alberta Real Estate Licensing Exam Practice · Question

A property with an assessed value of $400,000 has annual property taxes of $3,600 for the current year. The possession date is October 15th. If the seller has already paid the full annual property taxes, how much will the buyer reimburse the seller on the Statement of Adjustments? (Use 365 days for calculations unless specified)

Daily tax rate = $3,600 / 365 = $9.863. Number of days remaining in the year from possession (Oct 15 to Dec 31) = 17 days in Oct + 30 days in Nov + 31 days in D

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Question: A property with an assessed value of $400,000 has annual property taxes of $3,600 for the current year. The possession date is October 15th. If the seller has already paid the full annual property taxes, how much will the buyer reimburse the seller on the Statement of Adjustments? (Use 365 days for calculations unless specified)

Answer options: ✅ $750.00

  • $800.00
  • $700.00
  • $725.00

Correct answer: $750.00

Explanation: Daily tax rate = $3,600 / 365 = $9.863. Number of days remaining in the year from possession (Oct 15 to Dec 31) = 17 days in Oct + 30 days in Nov + 31 days in Dec = 78 days. Adjustment = $9.863 * 78 = $769.31.

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