Taxes are prorated at closing almost 100% of the time, unless otherwise agreed to.  At closing a buyer takes possession, therefore taxes that are paid ahead of time (December 1 and July 1) are prorated and added on to the buyer's closing costs in order to be credited back to the seller. 

If a buyer is closing soon after July 1, and there is a hefty summer tax bill for the year, the bulk of combined taxes, a buyer could expect to pay higher closing costs because she would owe almost all of it back to the seller for 2008/2009.  
 
Special assessments are different.  For example, if a subivision and city agreed to pay to have a street paved, the assessment would be added to the taxes of the sub residents.  Residents may have a choice to pay off the lump sum all at once as opposed to paying in their tax bill. 

Most real estate contracts state that the seller is to pay off any outstanding assessments prior to close.  However, taxes and assessments can be negotiated differently.  Like any seller concessions, which do have a monetary cap by the way, a buyer's agent could negotiate to have the seller waive tax prorations.  The buyer would bring that amount less to the table.  As for tax assessements, the listing agent could negotiate that the purchaser pick up the remaining balance or to have it prorated like taxes usually are.

Angela Lucaj