Title Companies use the day taxes become a lien on the property for proration purposes. I call this the "levy date". If an Offer to Purchase reads "prorated to the Due Date" shouldn't the Title Co. prorate the taxes to the "due date", the day taxes are payable without penalty or does "due date have a different definition in real estate than in common usage?

I would think that once a tax bill has been issued, it has become a lien on the property; you don't have to wait until it's OVERDUE.

Real Estate Taxes are accruing constantly.

Every jurisdiction has it's own methodology, or usual and customary manner of prorating taxes for a Closing; but most will have the Seller being responsible through the date of Closing, and the Buyer responsible for the taxes thereafter.

Here in Vermont, we tried to legislatively standardize everything Statewide with all School Taxes being prorated on a Fiscal Year beginning July 1st thru the Date of Closing and prorating our Municipal Taxes on another Fiscal Year from January 1st through the Date of Closing.

That was greated with glee by the Attorneys and Accountants; because now, no one can explain or understand anything anymore . . . . but they all agree on one thing "Taxes are never really paid up." (unless they are paid well in advance)

Vermont, you agree with what is customary practise here in Michigan."Due date" meaning the day taxes become a lien on the property. However my tax bill clearly states the taxes are due 60 days later. Your credit card bill is due on the bill closing date, or even after you make each purchase, but you are asked to pay bye the due date. I think Due Date should not be used in an Offer to Purchase. Use Levy Date or Tax Date, or Fiscal Year date. I was expecting $600 more than I received at closing.

Actually, you clarified my point. Taxes do not become overdue the day after they become a lien on the property. Taxes do not become OVERDUE until the "Due Date". Why should the general public be subject to "professional language" inconsistent with common language? You need not answer that question.