Current Texas seller ledger

Texas seller net sheet, reconciled down to the last line.

Separate equity from net, calculate the current Texas title premium, reverse prepaid and unpaid tax directions correctly, and see every seller credit and debit before the final number.

Quick answer

Seller net = total seller credits - total seller debits. Sale price is the main seller credit. Payoff, agreed compensation, seller-paid title, unpaid-tax proration, concessions, escrow, HOA, recording, repairs, and other seller costs belong on the debit side. Keep the two totals visible until the final subtraction.

Seller net
Credits - debits

Add sale price and seller credits. Subtract payoff and every seller-assigned cost.

Equity
Price - payoff

Equity comes before compensation, title, prorations, concessions, and closing costs.

Owner's title policy
Contract selects payer

Current TREC Form 20-19 lets the contract select Seller or Buyer in Paragraph 6A.

Tax proration
Direction matters

Unpaid taxes debit the seller. Prepaid taxes can create a buyer reimbursement to the seller.

Seller ledger

Account for every seller dollar before calling it net.

Try an example:
Transaction and compensation

Start with price and payoff. Keep seller brokerage compensation separate from any amount the seller separately agreed to pay toward buyer brokerage compensation.

Owner's title policy

Current TREC Form 20-19 lets the contract select Seller or Buyer. The basic premium is state-set, but separate title and escrow charges may still apply.

Who pays the owner's title policy?
How should the premium be entered?
2026 TDI basic premium on $425,000.00$2,386.00
Property-tax proration

Unpaid and prepaid taxes reverse the debit and credit direction. The day method and closing-day owner must come from the question or transaction facts.

Were current-year taxes unpaid or prepaid?
Day-count method
Who owns the day of closing?

$13.15 daily rate. 182 seller days and 183 buyer days on a 365-day basis.

Other seller debits and credits

Enter only amounts assigned to the seller by the question, contract, payoff statement, association, or closing estimate.

Seller net = sale price + seller credits - payoff - every seller debit. Texas state transfer tax is $0. A national or general question may still supply another jurisdiction's rate.
Estimated seller net
$96,190.58
$425,000.00 seller credits - $328,809.42 seller debits = $96,190.58.
Equity before selling costs$127,000.00
Selling costs excluding payoff$30,809.42
Seller net$96,190.58
Net as percent of sale price22.63%
Equity check

Equity before selling costs is $127,000.00. Seller net also subtracts compensation and seller-assigned closing costs.

Title check

$2,386.00 is included because Seller is selected. ($425,000.00 - $100,000.00) x 0.00494 rounded to the nearest dollar + $780.00 = $2,386.00.

Proration check

Seller debit and buyer credit for 182 seller days. The calculation uses the 365-day method.

Contract check

Owner's title policy, brokerage compensation, concessions, and many other expenses depend on the contract or separate written agreements.

Sale priceSeller credit and starting point
$425,000.00
Total seller creditsSale price + seller credits
$425,000.00
Mortgage payoffExisting debt paid from proceeds
$298,000.00
Seller brokerage compensation$425,000.00 x 6%
$25,500.00
Seller-paid owner's title policyCurrent TDI basic premium
$2,386.00
Unpaid property-tax proration182 seller days x $13.15
$2,393.42
Seller escrow or settlement feeSeller-side amount entered
$500.00
Recording and lien-release feesSeller document costs entered
$30.00
Selling costs excluding payoffAll seller debits other than debt payoff
$30,809.42
Total seller debitsPayoff + seller selling costs
$328,809.42
Estimated seller netTotal seller credits - total seller debits
$96,190.58
Title calculation proof

($425,000.00 - $100,000.00) x 0.00494 rounded to the nearest dollar + $780.00 = $2,386.00. Seller is selected, so this amount is included in seller debits.

Money is displayed to cents. The TDI premium calculation follows the official table and nearest-dollar instruction. The tax proration keeps full precision before display. A real closing may contain additional payoff interest, escrow, tax, insurance, association, legal, and negotiated entries.

Save it

Email this itemized seller ledger.

Keep the title calculation, proration direction, seller credits, seller debits, and final net together.

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Open the Texas seller net sheet template
Mini quiz

Try five seller-net-sheet traps without the calculator.

1/5

A property sells for $425,000 with a $298,000 payoff. What is equity before selling costs?

Five-step method

Build the ledger before trusting the net.

A seller net sheet becomes dependable when every amount keeps its own label, payer, and direction.

Step 01

Enter price and payoff

This gives equity before costs. It is a checkpoint, not the final seller net.

Step 02

Separate compensation

Keep seller brokerage compensation apart from any seller-paid buyer brokerage amount in a separate agreement.

Step 03

Assign title and taxes

Select the title payer, title calculation, tax timing, day method, and closing-day owner from the facts.

Step 04

Itemize every other line

Add concessions, escrow, HOA, recording, repairs, other costs, and seller reimbursements without netting them early.

Step 05

Reconcile both totals

Total seller credits and seller debits separately, then subtract once and check whether the seller nets funds or needs funds.

Worked ledger

Three decisions that materially change seller net.

These examples use the calculator defaults so each total can be recreated instantly.

Standard worksheet

$425,000 price, $298,000 payoff, 6% seller brokerage compensation

$425,000 credits - $328,809.42 debits
$96,190.58 estimated seller net

Debits include the current $2,386 TDI basic premium, $2,393.42 unpaid-tax proration, $500 escrow fee, and $30 release fee.

Buyer pays title

Same facts, but Paragraph 6A selects Buyer for the owner's policy

$96,190.58 + $2,386 title premium removed from seller debits
$98,576.58 estimated seller net

The calculator still shows the policy premium for reference but keeps it off the seller ledger.

Prepaid taxes

Same facts, but the seller already paid the annual tax bill

$2,406.58 buyer-day reimbursement becomes a seller credit
$100,990.58 estimated seller net

Prepaid reverses the direction and uses buyer-owned days. It is not the same entry as an unpaid-tax seller debit.

Current contract allocation

Assign the line from the document, not from habit.

Texas resale closing entries under current Form 20-19
Closing itemWorksheet treatmentWhy
Owner's title policySeller or Buyer selectionTREC Form 20-19, Paragraph 6A
Existing lien release and recordingSeller expenseTREC Form 20-19, Paragraph 12
Purchase and financing document recordingBuyer expenseTREC Form 20-19, Paragraph 12
Seller escrow feeEnter seller-assigned amountStandard form assigns one-half to Seller
Brokerage compensationFollow separate written agreementsDo not infer the amount from the sales contract
Seller concessionsSeller debit when agreedEnter only the amount stated in the facts
Current-year tax prorationReciprocal debit and creditTiming and ownership determine direction
Exact 2026 title rates

The calculator follows the official TDI table.

Rates became effective March 1, 2026. The basic premium on a $425,000 owner's policy is $2,386, not the old $2,200 placeholder estimate. TDI instructs users to round the multiplied amount to the nearest dollar before adding the tier base.

This is the basic policy premium. A real closing can include separate escrow, settlement, endorsement, filing, tax, delivery, or other permitted charges.

TDI basic premium calculation, effective March 1, 2026
Policy face amountCalculation
Up to $25,000$308 basic premium
$25,001 to $100,000Official $500 increment lookup table
$100,001 to $1,000,000(Policy - $100,000) x 0.00494, round, + $780
$1,000,001 to $5,000,000(Policy - $1,000,000) x 0.00406, round, + $5,226
$5,000,001 to $15,000,000(Policy - $5,000,000) x 0.00335, round, + $21,466
$15,000,001 to $25,000,000(Policy - $15,000,000) x 0.00238, round, + $54,966
$25,000,001 to $50,000,000(Policy - $25,000,000) x 0.00143, round, + $78,766
$50,000,001 to $100,000,000(Policy - $50,000,000) x 0.00129, round, + $114,516
More than $100,000,000(Policy - $100,000,000) x 0.00116, round, + $179,016
Accuracy controls

Four checks that keep the sheet honest.

Rate check

The old placeholder title estimate is gone

The calculator now uses the full TDI table effective March 1, 2026, including the official lookup values through $100,000 and every formula tier above it.

Direction check

Prepaid and unpaid taxes are not interchangeable

Unpaid taxes use seller-owned days as a seller debit. Prepaid taxes use buyer-owned days as a seller credit. The worksheet shows both the amount and direction.

Ownership check

Closing day is never silently assumed

Pearson says the question specifies the 360 or 365 basis and who owns closing day. Both selections stay visible beside the proration result.

Scope check

A planning sheet is not a settlement statement

Real payoffs, title charges, prorations, escrow figures, association fees, legal fees, and negotiated agreements can add entries beyond this educational worksheet.

Questions students ask

Texas seller net sheet FAQ.

How do you calculate seller net proceeds?+

Add sale price, seller reimbursements, and other seller credits. Subtract the mortgage payoff and every seller debit, including agreed brokerage compensation, title when Seller is selected, unpaid-tax proration, concessions, escrow, HOA, recording, repairs, and other stated costs.

Who pays the owner's title policy in a Texas resale?+

Current TREC Form 20-19 provides a Seller or Buyer expense selection in Paragraph 6A. Do not assign the premium from habit. The signed contract or exam facts control the payer.

How does the calculator determine the 2026 Texas title premium?+

It uses the official TDI basic premium table effective March 1, 2026. Amounts through $100,000 use the published lookup table. Higher amounts use the published subtract, multiply, nearest-dollar rounding, and add instructions for the applicable tier.

Does the TDI basic premium include every title-company charge?+

No. The basic premium is the state-set policy premium. Escrow, settlement, endorsements, tax certificates, courier, electronic filing, and other transaction charges can appear separately where permitted and applicable.

How do unpaid and prepaid property taxes change seller net?+

For an unpaid annual item, the seller's share is normally a seller debit and buyer credit. If the seller prepaid the item, the buyer's share reimburses the seller and becomes a seller credit. Use the day method and closing-day owner stated in the facts.

Are equity and seller net the same?+

No. Equity is sale price minus mortgage payoff. Seller net subtracts selling costs as well and adds any seller credits. The difference can be substantial.

What does seller funds needed mean?+

It means the entered seller credits do not cover the mortgage payoff and seller debits. The calculator shows the absolute shortage instead of hiding a negative result.

Does Texas have a state real property transfer tax?+

Texas does not impose a state tax on a fee-simple real property transfer. A national or general exam question may still supply another jurisdiction's transfer-tax rate, so follow the hypothetical facts.

Can this replace a title-company net sheet or settlement statement?+

No. This is an educational planning worksheet. A real transaction requires current payoff statements, tax information, title quotes, association statements, negotiated agreements, and the final settlement documents.

Primary sources: Texas Department of Insurance: Basic premium rates effective March 1, 2026, Texas Real Estate Commission: One to Four Family Residential Contract, Form 20-19, Pearson VUE: Texas real estate examination content outline, January 2026, Texas Comptroller: Property-tax payment timing, Texas Constitution: Article VIII, Section 29 transfer-tax prohibition. This calculator is for exam preparation and educational planning, not legal, tax, brokerage, title, pricing, settlement, or financial advice. Current payoff statements, tax data, title quotes, association statements, signed agreements, and final settlement documents control a real closing.
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