Understanding IOS Cap Rates and Underwriting Fundamentals

CRE Intel··10 min read

How to underwrite industrial outdoor storage deals: cap rates by market, NOI calculations, rent assumptions, and what institutional IOS investors look for.

How to Value an IOS Site

Industrial outdoor storage valuation is simpler than traditional CRE in some ways and more nuanced in others. The simplicity comes from the absence of building improvements that require depreciation and capital reserve modeling. The nuance comes from a market that lacks the comprehensive data infrastructure of office or multifamily, making comparable analysis more art than science in some cases.

Like all income-producing real estate, IOS value is primarily determined by the income it generates and the cap rate applied to that income. Understanding both components thoroughly is the foundation of IOS underwriting.

IOS Cap Rates by Market (2025)

Cap rates for stabilized IOS assets have compressed significantly since 2019, reflecting institutional capital inflows and the asset class's proven performance track record:

Value-add and development opportunities can generate 8-12% yields on cost before stabilization, representing meaningful spreads over acquisition cap rates.

NOI Calculation for IOS

The IOS NOI calculation is straightforward:

Gross Rent: (Acres) × (Monthly Rent per Acre) × 12
Example: 5 acres × $5,500/ac/mo × 12 = $330,000 gross annual rent

Vacancy Allowance: In tight markets (2.5% national average), a 3-5% vacancy/credit loss allowance is reasonable. In markets with thinner demand, use 5-8%.
Example: $330,000 × 3% = $9,900 vacancy allowance
Effective Gross Income: $320,100

Operating Expenses: IOS operating expenses are typically 10-15% of effective gross income, covering:
- Property taxes (typically the largest expense; varies significantly by jurisdiction)
- Insurance (property and liability)
- Management (3-5% of gross rent if third-party managed)
- Maintenance (gravel, fencing, lighting repair)
- Snow removal / landscaping (market-dependent)
Example: $320,100 × 12% = $38,412 operating expenses

NOI: EGI — Operating Expenses = $320,100 − $38,412 = $281,688

Value at 6.0% Cap Rate: $281,688 ÷ 0.06 = $4,694,800

This simple example illustrates the IOS value proposition: 5 acres of industrial outdoor storage, leased at $5,500/acre/month to a creditworthy trucking company, is worth nearly $5 million at a 6% cap rate — with minimal building improvements driving that value.

Key Rent Assumptions by Market

Getting rent assumptions right is the most important step in IOS underwriting. Rents vary significantly by market, submarket, site size, and site quality. Using market averages without adjusting for submarket premiums or site-specific factors will produce inaccurate valuations.

Key factors that command rent premiums above market averages:

Factors that reduce rents below market averages:

What Institutional IOS Investors Look For

Institutional IOS investors — Alterra, Zenith, Triten, Realterm — underwrite to specific criteria that differ from smaller operators and value-investors:

Common Underwriting Mistakes in IOS

The most common errors IOS investors make:

For AI-powered rent estimation and site analysis integrated into underwriting, join the CRE Intel waitlist. Also read our overview of the IOS market in 2025.

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