Property Valuation

When using the income approach for a NJ multi-family property, 'net operating income' (NOI) is calculated as:

AGross rents minus mortgage payments
BEffective gross income minus operating expenses (excluding debt service)✓ Correct
CPotential gross income minus all expenses
DGross rents minus only property taxes

Explanation

NOI = Effective Gross Income – Operating Expenses (including taxes, insurance, management, maintenance, reserves for replacement, but NOT mortgage payments/debt service). NOI represents the property's income-generating ability independent of financing.

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