Property Valuation

In Minnesota, when using the income approach to value a multifamily property, which expenses are typically EXCLUDED from operating expenses?

AProperty taxes
BMortgage payments (debt service)✓ Correct
CInsurance
DProperty management fees

Explanation

Operating expenses used to calculate NOI do not include debt service (mortgage payments) or income taxes. These are financing and taxation decisions specific to the individual investor, not inherent property expenses. NOI represents the property's income-generating ability before financing, making it a more universal metric for comparison.

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