Valuation & Appraisal

    Income Approach

    An appraisal method that estimates value by dividing a property's net operating income by the capitalization rate.

    The income approach values income-producing property by dividing net operating income by the capitalization rate. Net operating income is income minus operating expenses, and it never includes mortgage debt service.

    It is the primary method for rental and investment property such as apartment buildings and office space.

    On the exam

    Value equals net operating income divided by the cap rate. Leave the mortgage payment out of net operating income.

    Exam trap

    Do not subtract debt service when finding net operating income, and divide by the cap rate rather than multiply.

    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.