Property Valuation

In New York, a 'capitalization rate' (cap rate) reflects:

AThe property's tax rate
BThe market's expected rate of return on a real estate investment, derived from comparable sales✓ Correct
CThe mortgage interest rate
DThe local property tax mill rate

Explanation

A cap rate is an indicator of the market's expected rate of return for a specific type and class of investment property, derived by dividing recent comparable properties' NOI by their sale prices. It reflects the relationship between income and value.

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