The owner of personal property (see explanation under Personal Property above) as of January 1st of the current tax year is responsible for taxes for the entire year. Real estate taxes are not pro rated either but are usually handled between the buyer and seller at the time of closing. You should refer to your closing statement to see if provisions for property taxes were made at that time. Most attorneys pro rate the taxes on real estate on a calendar year basis and depending on the time of year the closing is processed determines whether the taxes are paid to the tax department directly or if the seller pays the buyer their portion of the taxes and then the buyer is responsible for payment of the entire tax bill to the tax office. The tax bill is sent to the owner of record when the bills are processed. The January 1st owner's name will appear on the tax bill but it will be sent to the new owner if there is a change in ownership. The reason for sending the new owner the bill is if these taxes are not paid, a lien is placed on the property and any action as described above will be taken against the current owner.