5 articles tagged with "income approach".
Property Taxes4 min read
For the January 1, 2026 assessment date, Indiana golf courses are valued by dividing three-year average net operating income by a DLGF-set 11.96% capitalization rate — a mechanism written into IC 6-1.1-4-42 and refreshed in an annual DLGF memo.
Real Estate Investing4 min read
IC 6-1.1-4-41 requires Indiana assessors to value LIHTC properties by income capitalization — with a statutory floor tied to 5% of gross rents. Market-rate comps are legally wrong for these properties, and that's the core of most successful appeals.
Property Taxes6 min read
How to beat an inflated 2026 Indiana commercial assessment using value = NOI / cap rate, the lowest-value rule, and rent-roll evidence the PTABOA respects.
How-To Guides9 min read
Marion County added roughly $2B of assessed value to apartment complexes for 2026. Here's how to build an income-approach rebuttal — rent roll, NOI, cap rate selection — and present it on Form 130 and at PTABOA.
Market Reports6 min read
Trended 2026 office assessments often assume occupancy downtown Indianapolis doesn't have. The income approach is how owners prove over-assessment and win reductions.