Commercial Investment Real Estate July/August 2019 | Page 17
Table 2: At what Interest Rate is Leverage Neutral?
No
Leverage
rates rise, the increasing mortgage payment reduces the property’s
cash flow after debt service. A lower cash flow after debt service
reduces the property’s cash-on-cash return. To reverse this trend,
property values need to be adjusted downward to compensate for
higher interest rates.
Why should we care when a market enters a negative
leverage environment?
Negative leverage is another sign the real estate market cycle may
be headed for a contraction, along with:
• Rising interest rates.
• Moderating rent increases.
• More product coming online, slowly increasing vacancy rates
and eventually leading to concessions.
• More regulation to restrict property owners.
In the past six months, interest rates have dropped, putting
much of the U.S. back into a positive leverage environment,
though some primary markets such as New York, Chicago, and
areas of California may remain in a negative leverage space. Still,
if interest rates rise, this situation could change. If markets move
back into negative leverage environments, buyers will eventually
realize that it’s better to pay the capital gains taxes than to buy
an overpriced property.
Cash Flow Before Debt Service
Proposed Mortgage Amount
Interest Rate
Amortization in Years
Annual Mortgage Payments
Cash Flow After Debt Service
Equity
Cash-On-Cash Return
50%
Leverage
65%
Leverage
75%
Leverage
227,369
227,369
227,369
227,369
– 1,837,500 2,388,750 2,756,250
4.65%
4.65%
4.65%
4.65%
30
30
30
30
–
113,698
147,807
170,547
227,369
113,671
79.562
56,822
3,675,000 1,837,500 1,286,250
918,750
6.2%
6.2%
6.2%
6.2%
Table 3: Example of Positive Leverage
No
Leverage
Cash Flow Before Debt Service
Proposed Mortgage Amount
Interest Rate
Amortization in Years
Annual Mortgage Payments
Cash Flow After Debt Service
Equity
Cash-On-Cash Return
50%
Leverage
65%
Levereage
75%
Leverage
227,369
227,369
227,369
227,369
– 1,837,500 2,388,750 2,756,250
4.00%
4.00%
4.00%
4.00%
30
30
30
30
–
105,270
136,851
157.905
227,369
122,099
90,518
69,464
3,675,000 1,837,500 1,286,250
918,750
6.2%
6.6%
7.0%
7.6%
Doug Marshall, the founder and president of Marshall Com-
mercial Funding Inc., in Portland, Ore., recently published a book,
“Mastering the Art of Commercial Real Estate Investing.”
Contact him at [email protected].
Lifelong Learning
Access complimentary education and
research to help you adapt and thrive
Free to all CCIM Institute members, CCIM Institue offers
complimentary webinars and industry reports which
cover a variety of topics affecting your business, including
blockchain, lease accounting, tax policy, real estate
market cycles, and more.
To learn more and gain access, visit
www.ccim.com/members-only
CIREMAGAZINE.COM
July | August 2019
15