I'm not a
DVC owner, nor even considering it, so I don't know for sure if there's any special,handling on this sort of closing, BUT:
My understanding is that property taxes in FL are always assessed in arrears. This means that at closing for a simple purchase (say of a home), the buyer can't possibly be paying any deductible property taxes because the tax for their first day of ownership hasn't been assessed yet. Amounts put into escrow in anticipation of taxes aren't deductible until the amounts are actually paid from escrow. I'd expect the annual DVC fees to be handled the same way but I don't know for certain.