Property taxes classification

[Mark Forest]

I am not clear on the classification of property taxes. If the seller prepays property taxes for the whole year, and at closing I reimburse seller for the portion of the year I take over ownership of the property is the tax I pay part of basis or expensed? Yes, I know this has come up before, but every state does this differently and I want to be sure I am doing it right for my situation. Thank you in advance for your answer.