If real estate taxes on the property you are purchasing have not been paid before closing, you will pay the tax bill sometime after the closing. Accordingly, you should make sure the seller gets charged in the contract of sale or in the closing statement with the seller’s portion of the tax, and that the adjustments at the closing reflect the charge to the seller. Be sure the purchase contract or closing statement is reviewed by a lawyer to verify that the seller is charged with the proper portion of the year’s real property tax.