Step-by-step explanation:
You didn't provide specific options, but I can provide a general statement that is true regarding property tax proration:
**Property tax proration is a process in real estate transactions where property taxes are divided between the buyer and the seller based on the portion of the year each party owns the property.**
Property tax proration ensures that both the buyer and the seller pay their fair share of property taxes for the time they own the property during the tax year. The exact calculation can vary by location and the terms of the real estate transaction.