Texas exam calculator

    Texas real estate exam property management calculator, from gross rent to net operating income.

    Build the operating budget step by step: gross potential rent, vacancy and collection loss, effective gross income, operating expenses, NOI, and the management fee.

    Quick answer

    Net operating income is effective gross income minus operating expenses. Start with full-occupancy rent, take out vacancy, add other income, then subtract operating expenses. NOI stops there. It does not subtract the mortgage payment or income taxes.

    Gross potential rent
    Full occupancy

    Units times monthly rent times 12. This is the income if every unit is rented all year.

    Vacancy loss
    GPR x vacancy %

    Subtract vacancy and collection loss from gross potential rent to get collected rent.

    Effective gross income
    Collected + other

    Add other income such as laundry, parking, or fees to collected rent.

    Net operating income
    EGI - operating exp.

    NOI excludes the mortgage payment and income taxes. It stops at operating expenses.

    Management fee
    % of collected rent

    Usually a percent of the rent actually collected, applied after vacancy.

    Occupancy rate
    1 - vacancy

    Occupancy and vacancy are complements; together they total 100%.

    Calculator

    Build the operating budget from rent to net operating income.

    Exam rule: gross potential rent is full occupancy. Subtract vacancy and collection loss, add other income for effective gross income, then subtract operating expenses for net operating income. NOI does not subtract the mortgage payment or income taxes.
    Net operating income (annual)
    $94,800.00
    $142,800.00 effective gross income minus $48,000.00 operating expenses, at 95.00% occupancy.
    Vacancy trap

    Vacancy and collection loss is subtracted from gross potential rent. Effective gross income is what you actually collect, plus other income.

    NOI trap

    Net operating income excludes debt service (the mortgage payment) and income taxes. It is effective gross income minus operating expenses only.

    Fee trap

    A management fee is usually a percent of collected rent, not gross potential rent. Apply it after vacancy unless the question says otherwise.

    Gross potential rentUnits x monthly rent x 12
    $144,000.00
    Vacancy and collection lossGross potential rent x vacancy rate
    - $7,200.00
    Collected rentGross potential rent minus vacancy
    $136,800.00
    Effective gross incomeCollected rent plus other income
    $142,800.00
    Operating expensesExcludes debt service and income tax
    - $48,000.00
    Net operating incomeEffective gross income minus operating expenses
    $94,800.00
    Management feePercent of collected rent
    $10,944.00
    Common exam trap

    Net operating income stops at operating expenses. Do not subtract the mortgage payment, depreciation, or income taxes to find NOI. Those come after NOI in cash-flow analysis.

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    Budget chooser

    Where do property management questions go wrong?

    The arithmetic is simple. The misses come from order of operations and from confusing NOI with cash flow.

    Did you start from gross potential rent?

    Gross potential rent is full-occupancy income: units times monthly rent times 12. Vacancy comes off this number.

    Did you subtract vacancy before adding other income?

    Subtract vacancy and collection loss from rent first, then add other income to reach effective gross income.

    Are you stopping NOI at operating expenses?

    Net operating income excludes debt service and income taxes. Do not subtract the mortgage payment to find NOI.

    Is the management fee on collected rent or gross rent?

    Most exam setups apply the management fee to collected rent. Read the stem; it occasionally uses gross scheduled rent.

    Worked examples

    Four property management patterns to know cold.

    These cover the steps that cause most misses: gross potential rent, effective gross income, NOI, and the management fee.

    Gross potential rent
    Budget base

    10 units at $1,200 per month

    10 x 1,200 x 12
    $144,000 gross potential rent

    Annualize the monthly rent before applying vacancy.

    Effective gross income
    Income trap

    $144,000 GPR, 5% vacancy, $6,000 other income

    144,000 - 7,200 + 6,000
    $142,800 effective gross income

    Subtract vacancy first, then add other income.

    Net operating income
    Income approach

    $142,800 EGI, $48,000 operating expenses

    142,800 - 48,000
    $94,800 net operating income

    Do not subtract the mortgage payment to find NOI.

    Management fee
    Manager pay

    $136,800 collected rent, 8% fee

    136,800 x 0.08
    $10,944 management fee

    Apply the fee to collected rent, not gross potential rent.

    Mistakes students make

    The property management mistakes that cost easy points.

    Operating-budget math rewards a clean order of operations. Run these checkpoints before you trust the number.

    NOI error

    Subtracting the mortgage payment

    Net operating income excludes debt service. The mortgage payment comes after NOI in cash-flow analysis, not before.

    Order error

    Adding other income before vacancy

    Subtract vacancy and collection loss from rent first, then add other income to reach effective gross income.

    Fee error

    Applying the fee to gross rent

    Management fees are usually a percent of collected rent. Read whether the stem says collected or scheduled rent.

    Annualizing error

    Forgetting to multiply monthly rent by 12

    Gross potential rent is an annual figure. Multiply units and monthly rent by 12 before applying percentages.

    Expense error

    Putting income tax or depreciation in operating expenses

    Operating expenses are the costs to run the property. Income taxes and depreciation are not operating expenses for NOI.

    Official references

    Exam context and source notes.

    Property management and budget calculations appear in the Real Estate Math area of the Pearson VUE Texas content outline. This calculator is built for exam practice. Use TREC and Pearson VUE for candidate materials. Reviewed June 2026.

    How do you calculate net operating income on the Texas real estate exam?+

    Start with gross potential rent (units times monthly rent times 12). Subtract vacancy and collection loss, add other income to reach effective gross income, then subtract operating expenses. The result is net operating income. NOI excludes debt service and income taxes.

    What is the difference between gross potential rent and effective gross income?+

    Gross potential rent assumes 100% occupancy. Effective gross income is what you actually collect after vacancy and collection loss, plus other income such as laundry or parking.

    Is the property management fee based on gross or collected rent?+

    Most exam questions apply the management fee to collected rent, after vacancy. Some questions use gross scheduled rent, so read the stem before you multiply.

    Does net operating income include the mortgage payment?+

    No. NOI excludes debt service (the mortgage payment) and income taxes. The mortgage payment is subtracted after NOI to find pre-tax cash flow.

    Is this property management calculator for a real portfolio?+

    No. It is built for Texas real estate exam preparation. Real operating budgets use actual leases, expense histories, reserves, and management agreements.

    Try it without help

    A 10-unit building rents for $1,200 per unit per month with 5% vacancy and $48,000 in operating expenses. What is the NOI?

    GPR: 10 x 1,200 x 12 = $144,000. Less 5% vacancy ($7,200) = $136,800 collected. Minus $48,000 expenses = $88,800 NOI before other income. Add other income if the question gives it.

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    Sources reviewed June 2026: Pearson VUE Texas Real Estate content outline and TREC Candidate Handbook. This page is for exam preparation, not investment or accounting advice.