Valuation & Appraisal

    Capitalization Rate (Cap Rate)

    The rate of return on an income property, equal to net operating income divided by value.

    The capitalization rate measures the return on an income-producing property. It equals net operating income divided by value. Rearranged, value equals net operating income divided by the cap rate, which is the income approach to value.

    Net operating income is income minus operating expenses. Mortgage payments (debt service) are never part of net operating income.

    On the exam

    Three forms of one relationship: cap rate equals NOI divided by value; value equals NOI divided by cap rate; NOI equals value times cap rate.

    Worked example

    NOI of 72,000 divided by a 9 percent cap rate equals an 800,000 dollar value.

    Exam trap

    Do not subtract the mortgage payment when finding net operating income. Debt service stays outside the calculation.

    Tested in

    Appraisal (8% of the exam)

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    This definition is Florida real estate exam-prep education, not legal, tax, or professional advice. Verify current rules against the official source before relying on them for a real transaction. Back to the full glossary.