The way resales work are as follows: at time of closing any dues not yet paid for the calendar year must be paid to Disney. If you close after Dec 15, that will apply to 2013 and not 2012 dues. If you buy in Jan and close in Feb that will apply to anything that is left for 2013 dues, which may be all of 2013 dues. In other words, who pays dues for 2013 is an issue that needs to be addressed in the offer regardless of whether you buy now or in Jan. If you are getting all your contract's points for 2012 such as Dec 2012 points that are good anytime in 2013, the seller has a good argument for your paying all the dues. If you are not getting points until Dec 2013, you have an excellent basis for asserting the seller should pay all the dues. If it is something in between, such as you will be getting April 2013 points as your first usable points, both can argue the dues should be allocated according to when you get usable points with you paying the April to Dec share.
You can make other arguments on dues and as noted above you may even find a seller willing to absorb them all just to get the sale done. It does not really mater when you purchase resale because who absorbs what dues will always be an issue, e.g., even if the seller pays all annual dues in Feb and does not sell to you until April, he can try to get you to reimburse a share for part of the year. What is important is to determine how you would like the issue to be handled so you can present your suggestion as part of your offer.