When you buy a house, your lawyer will search the title of the seller to make sure that everything is clear and that all expenses are up-to-date and paid. This includes the property taxes in the home. If these taxes are not up-to-date, the seller will have to pay them in full before the real estate transaction goes through.  However, if the seller already prepaid the property taxes for the entire year and you take possession before the year is up, you will have to reimburse the seller a prorated amount.