Which of the following statements is true regarding property tax disclosure for buyers?

The statement regarding property improvements resulting in higher property taxes is accurate because, in many jurisdictions, when a property undergoes improvements or renovations that enhance its value, it can lead to an increase in the assessed value of the property. Consequently, property taxes are generally based on the assessed value, so as improvements are made, the tax obligation can rise accordingly. This principle is rooted in the notion that property taxes are designed to reflect the current market value of a property, and enhancements tend to elevate that value.

In contrast, the other options do not hold true. Relying solely on the seller's current property taxes can be misleading as that figure may not reflect potential changes following a sale or the actual assessed value. Property taxes do change with ownership, especially since local tax laws require reassessments for new owners to ensure tax revenues accurately represent current market conditions. Similarly, a change in ownership typically triggers reassessments to adjust the property's assessed value in accordance with its current market worth.