Real Estate taxes (Colorado)

In a year when one buys/sells a home, real estate taxes are deducted as follows:
Seller-
Taxes paid at closing are deductible along with taxes paid earlier in the year (if any).
Buyer-
Buyer receives a credit for taxes that the seller paid. Buyer reduces their deduction in the next year by this credit allowed at closing. Buyer has no real estate tax deduction in the year of purchase.