Proration of Taxes Levied or Rent Paid
When to Prorate Taxes Levied or Rent Paid
If a person has died or moved (into, within, or out of the state), they need to calculate the amount of rent paid or taxes levied for the time they occupied an eligible residence.
An eligible residence is one that you:
- owned, were billed taxes, and occupied; OR
- rented under a lease agreement, paid rent and occupied.