Should you pay your HOAs and Property taxes during a short sale? The seller is ultimately responsible for the Property taxes and HOA dues (if we are talking about a town home or condo). However, many distressed homeowners can no longer afford to pay the property taxes or HOA dues and fall behind. At the end of the day, those items must be paid for the property to convey to the new owner. Generally speaking if the bank agrees to approve the short sale, then they pay the back taxes and often they will also pay the HOA dues. Sometimes they will attempt to get you or the new buyer to pay them but most likely they will cover them if push comes to shove.