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Tax proration is the allocation of property taxes between buyer and seller at closing, so each pays for the portion of the year they owned the property.
In Idaho
In Idaho, property taxes are billed by the county; at closing they are typically prorated between buyer and seller as of the closing date.
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Reviewed by Kootenai Title & Bonner Title Editorial Team · Last updated June 19, 2026
This definition is educational and not legal advice. See our Editorial Policy.