Valuation & Appraisal

    Net Operating Income (NOI)

    A property's income after operating expenses but before mortgage debt service, used in the income approach to value.

    Net operating income is the income a property produces after subtracting operating expenses such as taxes, insurance, maintenance, and management. It does not subtract mortgage payments, because debt service is a financing cost, not an operating cost.

    Net operating income drives the income approach: value equals net operating income divided by the capitalization rate.

    On the exam

    Net operating income excludes debt service. Subtract operating expenses only, then divide by the cap rate for value.

    Exam trap

    Never subtract the mortgage payment when finding net operating income. Debt service stays out of 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.