Here's the two typical scenarios.
If billed property taxes are billed in advance of the period to which they apply and were paid by the seller before the sale/closing and the period to which those paid property taxes apply fall within a period of time the buyer will own the property, then your closing documents (The ALTA statement) will usually have on it, an identified pro-rated amount of property taxes that the buyer reimbursed to the seller for the period of time the buyer will own it. If I recall correctly (and I may not) then this is deductible by the buyer as a selling expense.
If billed property taxes are billed "after the fact" (this is not common) then the ALTA statement will show a pro-rated portion of the property taxes for the period of time the seller owned it, as paid to the buyer. Not sure, but I "think" that reduces the buyer's cost basis. This scenario is just not at all that common (at least not to me) so I'm not sure how that's dealt with. I suspect the first scenario applies to you.
There are four versions of the ALTA statement. So really can't say exactly where to look without knowing which version you have. See https://atgtitle.com/what-alta-statement-is-how-it-works/ for the different versions/types.
