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Low Income Cap Rate

2022 Low Income Housing Apartment Capitalization Rates

The Texas Property Tax Code requires the property to be appraised at 100% market value. In keeping with that requirement, the capitalization rate that will be used to derive an estimate of market value for low and moderate-income housing qualifying for exemption under Section 11.1825 of the tax code will be between 8% and 10% for the current year.

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