Residential Title Agency was kind enough to provide understandable information about property taxes in Butler, Clermont, Hamilton and Warren Counties which are six months in arrears and paid on a semi-annual basis. When you pay your next tax bill early in 2014- the payment covers property taxes owed for January 1st-June 30th of 2013.
At closing property taxes are “prorated” to the closing date and sellers are responsible for covering the costs. Confusion comes into play when a seller has paid a recent tax bill and sees prorated taxes for 6 or 7 months on the closing paperwork. The chart below may clear up some of the confusion.