On our LEs, for property taxes, we disclose an amount representing full year of taxes, based on the most recent tax amount. So for example, right now, we don't know what 2016 taxes will be, so we disclose the amount for 2015.

Occasionally, when we get to closing, the taxes are actually current, because the seller paid the taxes some time ago.....therefore, paid by seller outside of closing. We have been showing these as seller paid POC, but some settlement agents are asking why, saying we don't need to disclose anything at all.

Advice please??

What part of the LE are you discussing? Section F (Prepaids)?

Yes!.....sorry.

That section is for amounts that you as lender intend for the borrower to pay at or before closing. If that is your intent when you issue the loan estimate, then you include the amounts in this section. But if those taxes have been paid by the seller prior to the closing, I agree with those that say you don't need to include them on the Closing Disclosure at all.

But it still needs to be listed on the Project Payments (estimated Taxes, Insurance & Assessments) section on the first page correct?

Yes, it always gets included there.