Skip to content
Pass Georgia

Math lesson 238 · Calculations

Capitalization Rate and Value

Direct capitalization relates income, rate, and value. Cap rate = NOI divided by value. Value = NOI divided by cap rate. NOI = value multiplied by cap rate. The rate is an unleveraged property relationship, so mortgage payments do not belong in NOI.

Facts checked against the current PSI Candidate Information Bulletin and GREC sources. Last reviewed August 2, 2026. Editorial standards.

What is the exam-ready answer?

Direct capitalization relates income, rate, and value. Cap rate = NOI divided by value. Value = NOI divided by cap rate. NOI = value multiplied by cap rate. The rate is an unleveraged property relationship, so mortgage payments do not belong in NOI.
Official syllabus mapping for Capitalization Rate and Value
Roadmap post238 of 500
Official syllabus topicXI.B.2 General Concepts: Rate of return and capitalization rate
Official PSI areaReal Estate Calculations
Published weight7% of the 100-question national portion
Source editionPSI Georgia Candidate Information Bulletin dated July 1, 2026
Content checked throughAugust 2, 2026

The Rule

PSI publishes a weight for the complete official area, not a guaranteed count for this individual calculation. Follow the stated facts, units, time basis, and rounding instruction.

Formula and variables

Income, rate, value relationship: R = I / V; V = I / R; I = V x R
Variables used in Income, rate, value relationship
Symbol or termMeaning
IAnnual net operating income before debt service and income taxes
RCapitalization rate expressed as a decimal for calculation
VProperty value or price

Step-by-step method

  1. Identify which IRV term is missing: income, rate, or value.
  2. Confirm that income is annual NOI rather than gross rent or cash flow after debt service.
  3. Convert the cap rate from a percentage to a decimal.
  4. Divide NOI by value for rate, divide NOI by rate for value, or multiply value by rate for NOI.
  5. Check the inverse relationship: with the same NOI, a higher cap rate produces a lower value.

Georgia-specific distinction

Georgia does not set one statutory capitalization rate. A real appraisal derives and supports a market rate for the property and assignment. On the exam, use the stated rate and NOI instead of importing a current market estimate.

Worked examples

Example 1: Find value

Scenario. An income property produces $54,000 annual NOI and the market cap rate is 7.5%.

  1. Convert 7.5% to 0.075.
  2. Value = $54,000 / 0.075 = $720,000.

Answer. The indicated value is $720,000.

Reasonableness check. $720,000 x 7.5% returns the $54,000 NOI.

Example 2: Find cap rate

Scenario. A property sells for $625,000 and produces $43,750 annual NOI.

  1. Rate = $43,750 / $625,000 = 0.07.
  2. Convert 0.07 to 7%.

Answer. The capitalization rate is 7%.

Reasonableness check. The annual NOI is seven cents for each dollar of value before financing.

Common exam traps

  • Using gross rent instead of NOI
  • Dividing value by NOI and reporting the reciprocal
  • Using 7.5 instead of 0.075 in the value calculation
  • Subtracting mortgage payments when calculating NOI

Original practice questions with detailed explanations

These original instructional questions map to the July 1, 2026 PSI outline. They are not copied from PSI or any live examination. Write the setup before opening the explanation.

Question 1

A property has $36,000 NOI and a value of $450,000. What is the cap rate?

  1. A. 6%
  2. B. 8%
  3. C. 12.5%
  4. D. 80%
Show answer and explanation →

Answer: B. 8%

$36,000 / $450,000 = 0.08, or 8%.

Question 2

NOI is $62,400 and the market cap rate is 8%. What value is indicated?

  1. A. $499,200
  2. B. $624,000
  3. C. $780,000
  4. D. $7,800,000
Show answer and explanation →

Answer: C. $780,000

$62,400 / 0.08 = $780,000.

Question 3

If NOI stays fixed and the market cap rate rises, indicated value generally does what?

  1. A. Rises
  2. B. Falls
  3. C. Stays fixed
  4. D. Becomes gross rent
Show answer and explanation →

Answer: B. Falls

Value equals NOI divided by rate. A larger denominator produces a lower value.

Mastery tracking

Mark this calculation mastered only when every statement is true.

  • I can write all three IRV forms without a diagram.
  • I convert the percentage rate to a decimal.
  • I distinguish NOI from gross income and cash flow.
  • I exclude debt service from NOI.
  • I use the inverse rate-value relationship to test reasonableness.

Recommended next lesson

Continue with Net Operating Income. Master the income figure that feeds the cap-rate formula.

Return to the complete calculation hub, formula sheet, or mixed math drill.

Capitalization Rate and Value questions

Facts checked against the current PSI Candidate Information Bulletin and GREC sources. Last reviewed August 2, 2026. Editorial standards.

Is Capitalization Rate and Value on the Georgia real estate exam?

It maps to XI.B.2 General Concepts: Rate of return and capitalization rate in the official Real Estate Calculations area. PSI assigns 7% of the 100-question national portion to the complete area but does not guarantee a count for this individual formula.

What formula should I use for Capitalization Rate and Value?

R = I / V; V = I / R; I = V x R

What Georgia-specific point should I remember?

Georgia does not set one statutory capitalization rate. A real appraisal derives and supports a market rate for the property and assignment. On the exam, use the stated rate and NOI instead of importing a current market estimate.

Can I use a calculator on the Georgia real estate exam?

PSI provides an online calculator during the examination. Handheld calculators are prohibited. Write the setup and label the units before entering numbers.