I'm refinancing my existing mortgage, just to lower my payment, no cash out, in California. I currently have an impound account to pay for taxes and insurance but don't plan on having one for the new loan. The taxes are not due until December 10th, but the lender wants me to either pay them to the county now, before closing, or pay the amount in to the lender at closing so (I assume) they can pay them. Is there some law or state rule in California that says the property taxes have to be paid before a refinance is done?