Florida Real Estate Sales Associate Examination Content OutlineReal Estate Valuation and Market AnalysisHard

A property's net operating income (NOI) is $45,000, and the market capitalization rate for similar properties is 9%. What is the estimated value of the property using the income capitalization approach?

  1. A$450,000
  2. B$500,000
  3. C$550,000
  4. D$405,000
Show answer & explanation

Correct answer: B. $500,000

The formula for the income capitalization approach is Value = Net Operating Income / Capitalization Rate. So, $45,000 / 0.09 = $500,000.

Why the other options are wrong

  • A. Incorrect calculation.
  • C. Incorrect calculation.
  • D. This incorrectly multiplies NOI by the cap rate ($45,000 * 0.09 = $4,050) or another calculation error.

Income Capitalization Formula

The core formula for the income capitalization approach: Value = Net Operating Income (NOI) / Capitalization Rate (Cap Rate).

  • NOI is gross income minus operating expenses (before debt service and taxes).
  • Cap Rate is the rate of return an investor expects on a property.
  • Often remembered using the 'IRV' formula: Income / Rate = Value.

Memory trick: IRV: Income over Rate gives Value, or Income over Value gives Rate!

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