Final answer:
The mortgage is not usually prorated at closing unlike property taxes, insurance, and special tax assessments which are related to the property's usage over time.
Step-by-step explanation:
The item that is NOT usually prorated at closing is D. mortgage. During a real estate transaction, certain expenses are prorated between the buyer and seller. Property taxes, insurance, and special tax assessments are typically prorated because they are recurring expenses that pertain to the property and its usage over a specific time period. In contrast, a mortgage is not prorated because it is a specific financial agreement between the buyer and the lender that takes effect after the closing and is not directly associated with the past ownership of the property.