Beginner's Guide

What is a Rent Roll?

A rent roll is one of the most important documents in commercial real estate. Whether you're buying your first investment property, analyzing a deal, or working with lenders, understanding rent rolls is essential. This guide covers everything beginners need to know.

Rent Roll Definition

A rent roll is a document that lists all tenants in a property along with their lease details—including unit number, tenant name, square footage, lease dates, and rent amounts. It provides a complete snapshot of a property's current rental income and occupancy status.

Also called: Rental roll, tenant schedule, rent schedule

Rent Roll Explained Simply

Think of a rent roll like a detailed receipt book for a landlord. Just as a business tracks all its customers and what they purchased, a rent roll tracks all tenants and what they're paying.

Imagine you own a small shopping center with 10 retail spaces. Your rent roll would list:

  • Who is renting each space (tenant names)
  • How much space each tenant has (square footage)
  • How much they pay each month (rent)
  • How long their lease lasts (start and end dates)
  • Which spaces are empty (vacant units)

This information is critical because it tells you—or anyone considering buying or financing the property—exactly how much income the property generates and how stable that income is.

Key Insight

The value of a commercial property is based on its income. The rent roll is the primary document that proves what that income is. Without an accurate rent roll, you cannot properly value a commercial property.

What a Rent Roll Looks Like

Here's a simplified example of a rent roll for a small office building:

Unit Tenant SF Lease Start Lease End Monthly Rent Annual Rent $/SF Status
Suite 100Acme Law Firm3,00001/01/202212/31/2026$6,250$75,000$25.00 Occupied
Suite 200ABC Consulting2,00006/01/202305/31/2028$4,500$54,000$27.00 Occupied
Suite 300Vacant1,500$0$0 Vacant
Suite 400Tech Startup Inc2,50003/01/202002/28/2025$5,000$60,000$24.00 Expiring
TOTAL3 tenants9,000 SF$15,750$189,000$25.4083% Occ
Total Annual Income

$189,000

Occupancy Rate

83.3%

Average Rent PSF

$25.40

Key Fields in a Rent Roll

Understanding what each field means and why it matters:

Unit ID

The unique identifier for each space (e.g., Suite 101, Unit A, Apt 3B)

Why it matters: Identifies which physical space each tenant occupies

Example: 101, Suite 200, Unit A-5

Tenant Name

The legal name of the tenant or "Vacant" if unoccupied

Why it matters: Shows who is paying rent and allows credit assessment

Example: ABC Corp, Smith LLC, Vacant

Square Footage

The rentable area of the unit in square feet

Why it matters: Used to calculate rent per square foot and compare to market rates

Example: 2,500 SF, 1,200 SF

Lease Start Date

When the current lease term began

Why it matters: Shows how long the tenant has been in place

Example: 01/01/2023

Lease End Date

When the current lease expires

Why it matters: Critical for rollover analysis and renewal risk assessment

Example: 12/31/2027

Monthly Rent

The current monthly base rent payment

Why it matters: The primary income figure for each tenant

Example: $5,208/month

Annual Rent

Monthly rent multiplied by 12

Why it matters: Used for annualized income calculations and valuation

Example: $62,500/year

Rent PSF

Annual rent divided by square footage

Why it matters: Allows comparison across units and to market rates

Example: $25.00/SF

Status

Current occupancy status of the unit

Why it matters: Shows if unit is generating income or is vacant/at risk

Example: Occupied, Vacant, MTM

Why Rent Rolls Matter

Property Valuation

Commercial properties are valued based on their income. The rent roll provides the income data needed to calculate Net Operating Income (NOI) and determine property value using the cap rate formula.

Due Diligence

Buyers use rent rolls to verify seller claims about income. The rent roll is compared against actual leases and bank statements to ensure accuracy before closing.

Loan Underwriting

Lenders require rent rolls to verify that property income supports the loan amount. They calculate Debt Service Coverage Ratio (DSCR) directly from rent roll data.

Risk Assessment

Lease expiration dates reveal rollover risk. If many leases expire soon, the property faces potential vacancy. Investors analyze this to price risk appropriately.

Who Uses Rent Rolls?

Property Owners

Track income, manage lease expirations, and monitor portfolio performance.

Investors & Buyers

Evaluate acquisitions, verify income claims, and assess tenant quality during due diligence.

Lenders

Underwrite loans by verifying income supports debt service (DSCR calculation).

Appraisers

Value properties using income approach—rent roll provides the income data.

Property Managers

Track collections, manage renewals, and report to owners.

Brokers

Market properties by showcasing income potential and tenant mix.

Rent Roll vs. T12: What's the Difference?

These two documents are often mentioned together, but they serve different purposes. Understanding the difference is important for proper due diligence.

Rent Roll

  • Point-in-time snapshot of current tenants and leases
  • Shows potential income (contracted rent)
  • Includes lease details (dates, SF, terms)
  • Answers: "Who's there and what do they pay?"

T12 Statement

  • 12-month history of income and expenses
  • Shows actual income collected (historical)
  • Includes operating expenses (utilities, repairs, etc.)
  • Answers: "What actually happened last year?"

They Work Together

In due diligence, you compare the rent roll to the T12. If the rent roll shows $200,000 in annual rent, but the T12 shows only $180,000 collected, that $20,000 gap needs explanation (vacancy, bad debt, concessions, etc.).

Common Rent Roll Terms

Occupied

Unit has a tenant with an active lease in place.

Vacant

Unit is empty and not generating rental income.

MTM (Month-to-Month)

Tenant whose lease expired but continues renting without a new long-term lease.

Rent PSF

Rent per square foot. Annual rent divided by square footage.

NNN (Triple Net)

Lease type where tenant pays property taxes, insurance, and maintenance.

Gross Lease

Lease type where landlord pays operating expenses; rent is "all-in."

Escalation

Scheduled rent increase built into the lease (e.g., 3% annual bump).

Security Deposit

Money held by landlord as protection against tenant default or damage.

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Frequently Asked Questions

Common questions about rent rolls