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  2. Property investment calculator - Wikipedia

    en.wikipedia.org/wiki/Property_investment_calculator

    Debt to assets ratio – The ratio of debt remaining on the property to the value of the property or asset. Internal rate of return – Technically speaking, it is the discount rate at which the net present value of future cash flows equals $0. In laymen terms, it is the rate of return received on investment in a given year adjusting for the ...

  3. Property tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Property_tax_in_the_United...

    A gradually lower and lower tax is levied on the improvement value and a higher tax is levied on the land value to insure revenue-neutrality. A similar method is known as split-rate taxation. Current-use valuation - This method assesses the value of a given property based only upon its current use. Much like land value taxation, this reduces ...

  4. Land value tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Land_value_tax_in_the...

    Nearly 20 Pennsylvania cities employ a two-rate or split-rate property tax: taxing the value of land at a higher rate and the value of the buildings and improvements at a lower one. This can be seen as a compromise between pure LVT and an ordinary property tax falling on real estate (land value plus improvement value). [19]

  5. Real estate appraisal - Wikipedia

    en.wikipedia.org/wiki/Real_estate_appraisal

    Real estate appraisal, property valuation or land valuation is the process of assessing the value of real property (usually market value). Real estate transactions often require appraisals because every property has unique characteristics.

  6. Land value tax - Wikipedia

    en.wikipedia.org/wiki/Land_value_tax

    A land value tax is a progressive tax, in that the tax burden falls on land owners, because land ownership is correlated with wealth and income. [3] [4] The land value tax has been referred to as "the perfect tax" and the economic efficiency of a land value tax has been accepted since the eighteenth century.

  7. Capitalization rate - Wikipedia

    en.wikipedia.org/wiki/Capitalization_rate

    Capitalization rate (or "cap rate") is a real estate valuation measure used to compare different real estate investments.Although there are many variations, the cap rate is generally calculated as the ratio between the annual rental income produced by a real estate asset to its current market value.

  8. Tax assessment - Wikipedia

    en.wikipedia.org/wiki/Tax_assessment

    In some jurisdictions, the assessed value is meant to equal the market value of a property. In other areas, the market value is multiplied by an assessment ratio to arrive at the assessed value. Once a tax assessor determines the assessed value, it is multiplied by a tax rate, called a "mill rate," to arrive at the amount of the property tax. [1]

  9. Property tax - Wikipedia

    en.wikipedia.org/wiki/Property_tax

    The assessment is made up of two components—the improvement or building value and the land or site value. The property tax is the main tax supporting local education, police, fire protection, government, roads, and most infrastructure, e.g. sewers, bridges, street lights. Many state and local jurisdictions add personal property taxes.

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