Every closing I've attended with this situation, the closing agent explains to buyers that the current year taxes will not cover the 2nd year escrow needed. It is the buyer responsibility to advise the lender on 2nd year taxes. That first year is a great advantage, but ultimately it is the buyer responsibility to make sure the correct funds are escrowed. Maybe the lender will let them spread it out over longer period of time. Worst case is bite the bullet for this coming year - it will go back down in 2015 when actual tax escrows are calculated.
Also as a realtor, I always explain this circumstance to buyer, and tell them to have their escrow amount raised at beginning of 2nd year to make sure they can cover the taxes.
Our local board contract actually has a paragraph about this in the contract, advising not to rely on previous taxes estimations. Here in Florida, because of a tax cap, a seller can be paying about $1500 on their property, but when the transfer sale goes thru, next year taxes can double for new buyer.