The Treasurer of Rockbridge County, Virginia filed an Application for Administrative Expenses, seeking that the value of the real estate taxes that have accrued for 2004-2010 be paid as an administrative expense under 11 U.S.C. § 503(b)(1)(B).  The Court held that only a portion of the accrued real property taxes were allowed as an administrative expense under Section 503(b)(1)(B) because only taxes attaching to the property after the creation of the estate can be assessed against the estate as an administrative expense.  Therefore, the real property taxes on the real property held by the estate for the years 2005-2010 constitute administrative expenses under Section 503(b)(1)(B), but the real property taxes assessed for 2004 does not because the real property was owned by the pre-petition debtor and not the estate as of January 1, 2004, the time the taxes for that year were incurred.