Which of the following is not a cost that a seller typically pays?

The termite report is typically not a cost that the seller pays, as it is often a responsibility of the buyer or is negotiated during the transaction process. In real estate transactions, the buyer usually wants to ensure that the property is in good condition, which includes having pest inspections, like termite reports, conducted to assess any potential issues before finalizing the purchase.

Additionally, the other costs mentioned are often the responsibility of the seller. The affidavit of value is necessary to document the sale for tax purposes and is usually a cost incurred by the seller. Back taxes might also need to be settled by the seller before the property is sold. Escrow fees can vary, but it’s common for sellers to be responsible for their portion of these fees as part of the closing costs. Thus, sellers are generally more involved in covering costs that directly relate to the sale of the property, which is not typically the case with the termite report.