Investment Real Estate

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Welcome to the course!
The Real Estate Business
Law & Qualifications
License Law And Commission Rules
Authorized Relationships, Duties, And Disclosure
Brokerage Offices and Branch Requirements
Violations Of License Law, Penalties And Procedures
Chapter 8
Property Rights
Title, Deeds And Ownership Restrictions
Legal Descriptions
Real Estate Contracts
Residential Mortgages
Types of mortgages
Real Estate Related Computations And Closing Of Transactions
The Real Estate Markets And Analysis
Real Estate Appraisal
Real Estate Investments And Business Opportunity Brokerage
Taxes Affecting Real Estate
- Real Property Taxation
- Determining "Just Value"
- Protest Procedure (Chapter 194, F.S.)
- Exemptions from Property Taxes
- Additional Exemptions
- Greenbelt Law Exemption
- Special Assessments
- Street Paving
- Federal Income Taxes
- Principal Residence Tax Advantages
- IRA Withdrawal
- Interest on Home Equity Loans
- Mortgage Loan Origination Fees and Points
- Disposition of Real Property from Foreign Sellers (FIRPTA)
- Investment Real Estate
- Taxable income
- Tax from Operations (Capital Gain/Loss)
- Chapter 19 Quiz 10 xp
Planning, Zoning And Environmental Hazards
Course Assessments

FLORIDA REAL ESTATE SALES ASSOCIATE COURSE

Taxes Affecting Real Estate

Section 15 of 17

To calculate taxes for investment properties, one must understand the flow of money. (a) Potential Gross Income (PGI): The maximum possible rent if every unit were full. (b) Effective Gross Income (EGI): PGI minus vacancy and collection losses. (c) Net Operating Income (NOI): EGI minus operating expenses. This is the pure profit from operations before debt service and taxes are paid.