Per State Law, taxes are assessed to the owner of record as of April 1. If you have sold your property since April 1, it is your responsibility to forward the bill to the current property owner.
Pro-ration of taxes between buyers and sellers does not involve the Town. Monies can be collected for taxes at the time of closing and appear on the closing statement but may not be paid to the Town. It is a good idea to check with the Town about property tax status soon after the purchase of property.