A good loan officer builds the right tax figure into your qualification from the start, and the right figure depends on the property and the state. In California, we start with a baseline of roughly 1.25% of the purchase price per year for qualifying, because Proposition 13 resets the assessed value at sale. The current owner's low legacy tax bill isn't what you will pay, so we can't rely on it. The exact rate varies by county, so confirm it for the specific area. Most other states have no Prop 13-style cap, so there's no artificially low legacy number to correct for. In those states, lenders generally use the property's current tax bill on file, which is usually close to what you'll actually pay. One thing to watch anywhere: exemptions. A veteran, senior, or widow or widower exemption can suppress the taxes showing on the rolls for the current owner, and that lower number won't carry over to you when you buy. A lender has to catch the exemption and qualify you on the amount you'll actually owe. Outside California, in most cases the current taxes shown on title are what gets used, adjusted for any exemption that falls away at sale.