Commission & Splits

Common trap

Stopping at total commission when the question asks for the associate's share.

Commission calculator
Commission Amount
Sale Price × Commission Rate = Commission
Example
$250,000 × 6% = $15,000

Multiply the sale price by the commission rate to find the total commission earned on the transaction.

Agent Split
Total Commission × Agent Split % = Agent Share
Example
$15,000 × 60% = $9,000

The agent's share is the total commission multiplied by their split percentage with the brokerage.

Finding Sale Price from Commission
Commission ÷ Commission Rate = Sale Price
Example
$15,000 ÷ 6% = $250,000

When you know the commission earned and the rate, divide to find the original sale price.

Proration

Common trap

Getting the credit direction backward, or using the wrong 360 vs. 365 day count the question specifies.

Proration calculator
Daily Rate
Annual Amount ÷ (360 or 365) = Daily Rate
Example
$3,650 ÷ 365 = $10/day

The Texas exam specifies whether to divide by a 360-day or 365-day year in each proration question. Use exactly what the question states.

Party's Share
Daily Rate × Days Owned = Proration
Example
$10/day × 180 days = $1,800

Multiply the daily rate by the number of days owned in the proration period. The question tells you whether the day of closing belongs to the buyer or the seller.

Cap Rate & GRM

Common trap

Using gross rent for cap rate or NOI for GRM. The exam separates gross from net.

Cap rate calculator
Capitalization Rate
NOI ÷ Sale Price = Cap Rate
Example
$50,000 ÷ $500,000 = 10%

The cap rate measures the rate of return on an income property based on net operating income.

Property Value (Income Approach)
NOI ÷ Cap Rate = Property Value
Example
$50,000 ÷ 10% = $500,000

Divide net operating income by the cap rate to estimate value using the income approach.

Gross Rent Multiplier
Sale Price ÷ Gross Rent = GRM
Example
$500,000 ÷ $60,000 = 8.33

GRM is a quick comparison tool for income property. Use the gross rent the question gives (monthly or annual).

Property Tax

Common trap

Applying the rate per $100 before subtracting the homestead exemption from appraised value.

Property tax calculator
Taxable Value
Appraised Value − Exemptions = Taxable Value
Example
$310,000 − $140,000 homestead = $170,000

Subtract applicable exemptions from the appraised value before applying the tax rate. Texas Comptroller guidance currently lists a $140,000 school-district residence homestead exemption, and local-option exemptions can also apply.

Annual Property Tax
Taxable Value ÷ 100 × Tax Rate per $100 = Tax
Example
$170,000 ÷ 100 × $2.20 = $3,740

Texas property tax rates are commonly stated per $100 of taxable value. If a question uses mills, a mill is $1 per $1,000.

Area & Volume

Common trap

Comparing price per acre to price per square foot before converting units.

Area calculator
Square Footage
Length × Width = Area (sq ft)
Example
50 ft × 100 ft = 5,000 sq ft

Multiply length by width to calculate rectangular area.

Acres Conversion
Square Feet ÷ 43,560 = Acres
Example
87,120 sq ft ÷ 43,560 = 2 acres

There are 43,560 square feet in one acre (memorize this; it is not provided at the test center).

Price per Square Foot
Price ÷ Square Footage = Price per Sq Ft
Example
$500,000 ÷ 2,500 sq ft = $200/sq ft

Divide the total price by the square footage to determine price per square foot.

Interest & Loan Costs

Simple Interest
Principal × Rate × Time = Interest
Example
$200,000 × 6% × 1 yr = $12,000/yr

Annual interest equals the loan balance times the annual rate. Divide by 12 for a monthly figure.

Discount Points
Loan Amount × Points (as %) = Point Cost
Example
$200,000 × 2 points (2%) = $4,000

One discount point equals 1% of the loan amount and is paid to buy down the interest rate.

Loan-to-Value (LTV)

Common trap

Using asking price instead of appraised value or sale price, whichever is lower.

LTV calculator
LTV Ratio
Loan Amount ÷ Property Value = LTV
Example
$180,000 ÷ $200,000 = 90% LTV

LTV measures how much of the value is financed. When the exam gives both price and appraisal, use the value it tells you to (often the lower).

Down Payment
Property Value − Loan Amount = Down Payment
Example
$200,000 − $180,000 = $20,000

The down payment is the difference between the property value and the loan amount.

Seller Net & Required Price

Common trap

Using equity as seller net or forgetting that commission rises as required price rises.

Seller net calculator
Seller Net
Sale Price − Payoff − Selling Costs = Seller Net
Example
$425,000 − $298,000 − $31,375 = $95,625

Seller net is what remains after the loan payoff, commission, and seller closing costs are subtracted.

Required Sale Price
Target Net + Payoff + Costs = Required Price Base
Example
$85,000 + $298,000 + costs = required price before percentage costs

Required-price problems work backward. Remember that commission and some seller costs grow with the price.

Mortgage Qualifying Ratios

Common trap

Mixing monthly and annual numbers or leaving taxes and insurance out of PITI.

Mortgage ratios calculator
Front-End Ratio
Housing Payment ÷ Gross Monthly Income = Front-End Ratio
Example
$2,576 ÷ $9,200 = 28%

Compares the housing payment (PITI) to gross monthly income.

Back-End Ratio
(Housing Payment + Monthly Debt) ÷ Gross Monthly Income = Back-End Ratio
Example
($2,576 + $625) ÷ $9,200 = 34.79%

Includes the housing payment plus other recurring monthly debt.

Profit, Loss & Equity

Common trap

Treating appreciation, equity, and profit as the same number.

Profit and equity calculator
Equity
Current Value − Loan Balance = Equity
Example
$420,000 − $286,000 = $134,000

Equity is the owner's value position before selling costs. It is not the same as profit.

Appreciation
Current Value − Purchase Price = Appreciation
Example
$420,000 − $350,000 = $70,000

Appreciation measures value increase. Debt does not change the appreciation calculation.

Comparable Sales Adjustments

Common trap

Adjusting the subject instead of the comparable, or reversing add and subtract.

Comparable sales calculator
Inferior Comparable
Comparable Sale Price + Adjustment = Adjusted Price
Example
$415,000 + $12,000 = $427,000

Add when the comparable is inferior to the subject. You adjust the comparable toward the subject.

Superior Comparable
Comparable Sale Price − Adjustment = Adjusted Price
Example
$415,000 − $8,000 = $407,000

Subtract when the comparable is superior to the subject. The subject stays fixed.

Pair this reference with the 14-area study guide and the calculator hub. For more practice, use the math drill.