Property taxes are usually handled during escrow. There are instructions provided as to how they will be handled. If they are handled during escrow they will show up on the closing statement as a credit or a debit. If for some reason they are being addressed at escrow, it is the buyers obligation to obtain a tax statement and pay as necessary. Buyers are also responsible for the Supplemental Property Taxes. To learn more about Escrow and Property Taxes: What About Property Taxes?