In preparing a seller's net proceeds estimate, which of the following would be considered as a cost to the seller?

While anticipated property tax increases may affect the seller's future financial situation, they are not immediate costs incurred during the sale process. The seller is not responsible for paying these taxes at the time of sale; therefore, they do not factor into the seller's net proceeds estimate.

A mortgage application fee is a cost associated with obtaining a loan, typically incurred by the buyer rather than the seller. Since this fee does not directly impact the seller's net proceeds from the sale, it is not considered a cost to the seller.

Mortgage title insurance is usually a cost borne by the buyer to protect the lender against any title issues that may arise. Although the seller may sometimes agree to pay for this as part of the negotiations, it is not a standard cost directly attributed to the seller in a net proceeds estimate.