Who pays the taxes due on property I sold or purchased?

A buyer of real property is responsible for the property tax if the property is sold on or after January 1 and before November 1. The seller is responsible for the property tax if purchased on or after November 1 and prior to January 1. Private contracts between buyer and seller will often specify who pays the taxes or how they are prorated. The only exceptions are for motor vehicles and when taxable property becomes exempt or exempt property becomes taxable.