APARTMENT INVESTMENT & MANAGEMENT CO, 10-K filed on 3/2/2026
Annual Report
v3.25.4
Document and Entity Information - USD ($)
$ in Billions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Feb. 27, 2026
Jun. 30, 2025
Document Information [Line Items]          
Entity Registrant Name Apartment Investment and Management Company        
Entity Central Index Key 0000922864        
Document Type 10-K        
Document Period End Date Dec. 31, 2025        
Amendment Flag false        
Document Fiscal Year Focus 2025        
Document Fiscal Period Focus FY        
Current Fiscal Year End Date --12-31        
Entity Current Reporting Status Yes        
Entity Interactive Data Current Yes        
Entity Filer Category Large Accelerated Filer        
Entity Emerging Growth Company false        
Entity Well-known Seasoned Issuer Yes        
Entity Voluntary Filers No        
Entity Small Business false        
Entity Shell Company false        
Trading Symbol AIV        
Entity File Number 1-13232        
Entity Tax Identification Number 84-1259577        
Entity Incorporation, State or Country Code MD        
Entity Address, Address Line One 4582 South Ulster Street        
Entity Address, Address Line Two Suite 1450        
Entity Address, City or Town Denver        
Entity Address, State or Province CO        
Entity Address, Postal Zip Code 80237        
City Area Code 833        
Local Phone Number 373-1300        
Entity Common Stock, Shares Outstanding       143,870,326  
Title of 12(b) Security Class A Common Stock (Apartment Investment and Management Company)        
Security Exchange Name NYSE        
Document Annual Report true        
Document Transition Report false        
ICFR Auditor Attestation Flag true        
Documents Incorporated by Reference

Documents Incorporated by Reference

The information required by Part III of this Report, to the extent not set forth herein, is incorporated by reference from Apartment Investment and Management Company's definitive proxy statement for the 2026 Annual Meeting of Stockholders to be filed within 120 days after December 31, 2025.

       
Document Financial Statement Error Correction false        
Entity Public Float         $ 1.2
Auditor Firm ID 248 248 42    
Auditor Name GRANT THORNTON LLP GRANT THORNTON LLP Ernst & Young LLP    
Auditor Location Denver, Colorado Denver, Colorado Denver, Colorado    
Auditor Opinion

Opinion on the financial statements

We have audited the accompanying consolidated balance sheets of Apartment Investment and Management Company (a Maryland corporation) and subsidiaries (the “Company”) as of December 31, 2025 and 2024, the related consolidated statements of operations,equity, and cash flows for each of the two years in the period ended December 31, 2025, and the related notes and financial statement schedule included under Item 15(a) (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the Company’s internal control over financial reporting as of December 31, 2025, based on criteria established in the 2013 Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), and our report dated March 2, 2026 expressed an unqualified opinion.

       
Aimco OP L.P. [Member]          
Document Information [Line Items]          
Entity Registrant Name Aimco OP L.P.        
Entity Central Index Key 0000926660        
Document Type 10-K        
Document Period End Date Dec. 31, 2025        
Amendment Flag false        
Document Fiscal Year Focus 2025        
Document Fiscal Period Focus FY        
Current Fiscal Year End Date --12-31        
Entity Current Reporting Status Yes        
Entity Interactive Data Current Yes        
Entity Filer Category Accelerated Filer        
Entity Emerging Growth Company false        
Entity Well-known Seasoned Issuer Yes        
Entity Voluntary Filers No        
Entity Small Business false        
Entity Shell Company false        
Entity File Number 0-56223        
Entity Tax Identification Number 85-2460835        
Entity Incorporation, State or Country Code DE        
Entity Address, Address Line One 4582 South Ulster Street        
Entity Address, Address Line Two Suite 1450        
Entity Address, City or Town Denver        
Entity Address, State or Province CO        
Entity Address, Postal Zip Code 80237        
City Area Code 833        
Local Phone Number 373-1300        
ICFR Auditor Attestation Flag true        
Auditor Firm ID 248 248 42    
Auditor Name GRANT THORNTON LLP GRANT THORNTON LLP Ernst & Young LLP    
Auditor Location Denver, Colorado Denver, Colorado Denver, Colorado    
Auditor Opinion

Opinion on the financial statements

We have audited the accompanying consolidated balance sheets of Aimco OP L.P. (a Delaware limited partnership) and subsidiaries (the “Partnership”) as of December 31, 2025 and 2024, the related consolidated statements of operations, partners’ capital, and cash flows for each of the two years in the period ended December 31, 2025, and the related notes and financial statement schedule included under Item 15(a) (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Partnership as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the Partnership’s internal control over financial reporting as of December 31, 2025, based on criteria established in the 2013 Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), and our report dated March 2, 2026 expressed an unqualified opinion.

       
v3.25.4
CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
ASSETS    
Buildings and improvements $ 1,014,902 $ 1,145,332
Land 222,315 246,881
Total real estate 1,237,217 1,392,213
Accumulated depreciation (287,285) (322,708)
Net real estate 949,932 1,069,505
Cash and cash equivalents 394,891 141,072
Restricted cash 11,670 30,051
Notes receivable $ 103,863 $ 58,794
Financing Receivable, after Allowance for Credit Loss, Related Party [Extensible Enumeration] Related Party [Member] Related Party [Member]
Right-of-use lease assets- finance leases $ 106,438 $ 107,714
Other assets, net 82,092 92,600
Assets from discontinued operations and held for sale, net 26,847 457,174
Total assets 1,675,733 1,956,910
LIABILITIES AND EQUITY    
Non-recourse property debt, net 339,483 444,426
Non-recourse construction loans and bridge financing, net 399,142 385,240
Total indebtedness 738,625 829,666
Deferred tax liabilities 0 101,457
Lease liabilities - finance leases 124,794 121,845
Dividends payable 4,320 89,182
Accrued liabilities and other 147,362 95,911
Liabilities related to discontinued operations and assets held for sale, net 107,747 406,552
Total liabilities 1,122,848 1,644,613
Redeemable noncontrolling interests in consolidated real estate partnerships 158,292 142,931
Commitments and contingencies (Note 13)
Equity (510,587,500 shares authorized at December 31, 2025 and December 31, 2024):    
Common Stock, $0.01 par value, 140,158,784 and 136,351,966 shares issued and outstanding at December 31, 2025 and December 31, 2024, respectively 1,402 1,364
Additional paid-in capital 429,144 425,002
Retained earnings (deficit) (68,693) (303,409)
Total Aimco equity 361,853 122,957
Noncontrolling interests in consolidated real estate partnerships 20,000 39,560
Common noncontrolling interests in Aimco Operating Partnership 12,740 6,849
Total equity 394,593 169,366
Partners' capital:    
Total liabilities and equity 1,675,733 1,956,910
Aimco OP L.P. [Member]    
ASSETS    
Buildings and improvements 1,014,902 1,145,332
Land 222,315 246,881
Total real estate 1,237,217 1,392,213
Accumulated depreciation (287,285) (322,708)
Net real estate 949,932 1,069,505
Cash and cash equivalents 394,891 141,072
Restricted cash 11,670 30,051
Notes receivable $ 103,863 $ 58,794
Financing Receivable, after Allowance for Credit Loss, Related Party [Extensible Enumeration] Related Party [Member] Related Party [Member]
Right-of-use lease assets- finance leases $ 106,438 $ 107,714
Other assets, net 82,092 92,600
Assets from discontinued operations and held for sale, net 26,847 457,174
Total assets 1,675,733 1,956,910
LIABILITIES AND EQUITY    
Non-recourse property debt, net 339,483 444,426
Non-recourse construction loans and bridge financing, net 399,142 385,240
Total indebtedness 738,625 829,666
Deferred tax liabilities 0 101,457
Lease liabilities - finance leases 124,794 121,845
Dividends payable 4,320 89,182
Accrued liabilities and other 147,362 95,911
Liabilities related to discontinued operations and assets held for sale, net 107,747 406,552
Total liabilities 1,122,848 1,644,613
Redeemable noncontrolling interests in consolidated real estate partnerships 158,292 142,931
Commitments and contingencies (Note 13)
Partners' capital:    
General Partner and Special Limited Partner (140,158,784 and 136,351,966 OP Units issued and outstanding at December 31, 2025 and December 31, 2024, respectively) 361,853 122,957
Limited Partners (4,924,401 and 7,555,109 OP Units issued and outstanding at December 31, 2025 and December 31, 2024, respectively) 12,740 6,849
Partners' capital attributable to Aimco Operating Partnership 374,593 129,806
Noncontrolling interests in consolidated real estate partnerships 20,000 39,560
Total partners' capital 394,593 169,366
Total liabilities and equity $ 1,675,733 $ 1,956,910
v3.25.4
CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares
Dec. 31, 2025
Dec. 31, 2024
Statement of Financial Position [Abstract]    
Common Stock, par value (in dollars per share) $ 0.01 $ 0.01
Common Stock, shares authorized (in shares) 510,587,500 510,587,500
Common Stock, shares issued (in shares) 140,158,784 136,351,966
Common Stock, shares outstanding (in shares) 140,158,784 136,351,966
General partners' capital account units issued 140,158,784 136,351,966
General partners' capital account units outstanding 140,158,784 136,351,966
Limited partners' capital account units issued 4,924,401 7,555,109
Limited partners' capital account units outstanding 4,924,401 7,555,109
v3.25.4
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
REVENUES      
Rental and other property revenues $ 138,486 $ 137,700 $ 119,925
OPERATING EXPENSES      
Property operating expenses 68,355 68,077 51,655
Depreciation and amortization 58,278 77,133 58,118
General and administrative expenses 34,026 32,837 32,865
Impairment on real estate 147,456    
Total operating expenses 308,115 178,047 142,638
Interest income 8,646 9,643 9,715
Interest expense (59,429) (59,364) (26,922)
Realized and unrealized gains (losses) on interest rate contracts (471) 1,752 1,119
Realized and unrealized gains (losses) on equity investments (5,790) (49,504) 700
Gain on dispositions of real estate 237,060 10,600 7,984
Credit loss expense (22,899)    
Other income (expense), net (4,192) (5,581) (7,657)
Income (loss) from continuing operations before income tax (15,848) (135,233) (193,588)
Income tax benefit (expense) 57,595 11,071 12,752
Net income (loss) from continuing operations 41,747 (124,162) (180,836)
Income (loss) from discontinued operations, net of taxes 551,221 28,162 23,517
Net income (loss) 592,968 (96,000) (157,319)
Net (income) loss attributable to redeemable noncontrolling interests in consolidated real estate partnerships (13,237) (13,958) (13,924)
Net (income) loss attributable to Common noncontrolling interests in consolidated real estate partnerships (781) 1,849 (3,991)
Net (income) loss attributable to common noncontrolling interests in Aimco Operating Partnership (24,941) 5,641 9,038
Net income (loss) attributable to Aimco $ 554,009 $ (102,468) $ (166,196)
Earnings (loss) per common share/unit - basic      
Income (loss) from continuing operations attributable to Aimco per common share/unit - basic $ 0.2 $ (0.94) $ (1.32)
Income (loss) from discontinued operations attributable to Aimco Operating Partnership per common share/unit 3.75 0.19 0.16
Net income (loss) attributable to Aimco Operating Partnership per common share/unit - basic (Note 10) 3.95 (0.75) (1.16)
Earnings (loss) per share/unit - diluted      
Income (loss) from continuing operations attributable to Aimco per common share/unit 0.19 (0.94) (1.32)
Income (loss) from discontinued operations attributable to Aimco Operating Partnership per common share/unit 3.68 0.19 0.16
Net income (loss) attributable to Aimco per common share - diluted (Note 10) $ 3.87 $ (0.75) $ (1.16)
Weighted-average common shares/units outstanding - basic 138,347 138,496 143,618
Weighted-average common shares/units outstanding - diluted 141,057 138,496 143,618
Aimco OP L.P. [Member]      
REVENUES      
Rental and other property revenues $ 138,486 $ 137,700 $ 119,925
OPERATING EXPENSES      
Property operating expenses 68,355 68,077 51,655
Depreciation and amortization 58,278 77,133 58,118
General and administrative expenses 34,026 32,837 32,865
Impairment on real estate 147,456 0 0
Total operating expenses 308,115 178,047 142,638
Interest income 8,646 9,643 9,715
Interest expense (59,429) (59,364) (26,922)
Realized and unrealized gains (losses) on interest rate contracts (471) 1,752 1,119
Realized and unrealized gains (losses) on equity investments (5,790) (49,504) 700
Gain on dispositions of real estate 237,060 10,600 7,984
Credit loss expense (22,899)    
Other income (expense), net (4,192) (5,581) (7,657)
Income (loss) from continuing operations before income tax (15,848) (135,233) (193,588)
Income tax benefit (expense) 57,595 11,071 12,752
Net income (loss) from continuing operations 41,747 (124,162) (180,836)
Income (loss) from discontinued operations, net of taxes 551,221 28,162 23,517
Net income (loss) 592,968 (96,000) (157,319)
Net (income) loss attributable to redeemable noncontrolling interests in consolidated real estate partnerships (13,237) (13,958) (13,924)
Net (income) loss attributable to Common noncontrolling interests in consolidated real estate partnerships (781) 1,849 (3,991)
Net income (loss) attributable to Aimco $ 578,950 $ (108,109) $ (175,234)
Earnings (loss) per common share/unit - basic      
Income (loss) from continuing operations attributable to Aimco per common share/unit - basic $ 0.2 $ (0.94) $ (1.32)
Income (loss) from discontinued operations attributable to Aimco Operating Partnership per common share/unit 3.75 0.19 0.16
Net income (loss) attributable to Aimco Operating Partnership per common share/unit - basic (Note 10) 3.95 (0.75) (1.16)
Earnings (loss) per share/unit - diluted      
Income (loss) from continuing operations attributable to Aimco per common share/unit 0.19 (0.94) (1.32)
Income (loss) from discontinued operations attributable to Aimco Operating Partnership per common share/unit 3.68 0.19 0.16
Net income (loss) attributable to Aimco per common share - diluted (Note 10) $ 3.87 $ (0.75) $ (1.16)
Weighted-average common shares/units outstanding - basic 144,871 146,120 151,371
Weighted-average common shares/units outstanding - diluted 147,581 146,120 151,371
Mezzanine Investment [Member]      
OPERATING EXPENSES      
Mezzanine investment income (loss), net $ 856 $ (2,432) $ (155,814)
Mezzanine Investment [Member] | Aimco OP L.P. [Member]      
OPERATING EXPENSES      
Mezzanine investment income (loss), net $ 856 $ (2,432) $ (155,814)
v3.25.4
CONSOLIDATED STATEMENTS OF EQUITY - USD ($)
$ in Thousands
Total
Common Stock [Member]
Additional Paid-in Capital [Member]
Retained Earnings (Accumulated Deficit) [Member]
Total Aimco Equity [Member]
Noncontrolling Interests in Consolidated Real Estate Partnerships [Member]
Common Noncontrolling Interests in Aimco Operating Partnership [Member]
Balances at Dec. 31, 2022 $ 625,358 $ 1,466 $ 496,482 $ (49,904) $ 547,852 $ 48,294 $ 29,212
Balances (in shares) at Dec. 31, 2022   146,525          
Net income (loss) (171,243)     (166,196) (166,196) 3,991 (9,038)
Redemption of OP Units held by third parties and reallocation of noncontrolling interests in Aimco OP (1,081)   4,501   4,501   (5,582)
Share-based compensation expense 10,495   7,299   7,299   3,196
Contributions from noncontrolling interests in consolidated real estate partnerships 272         272  
Distributions to noncontrolling interests in consolidated real estate partnerships (1,291)         (1,291)  
Common stock repurchased $ (45,338) $ (61) (45,277)   (45,338)    
Common stock repurchased (In shares) (6,200,000) (6,166)          
Other common stock issuances, net of withholding taxes $ 2,812 $ 2 1,538   1,540   1,272
Other common stock issuances, net of withholding taxes (In shares)   252          
Other, net (6) $ (1) (5)   (6) (1) 1
Other, net (in shares)   (35)          
Balances at Dec. 31, 2023 419,978 $ 1,406 464,538 (116,292) 349,652 51,265 19,061
Balances (in shares) at Dec. 31, 2023   140,576          
Net income (loss) (109,958)     (102,468) (102,468) (1,849) (5,641)
Redemption of OP Units held by third parties and reallocation of noncontrolling interests in Aimco OP (983)   1,078   1,078   (2,061)
Share-based compensation expense 7,513   7,490   7,490   23
Contributions from noncontrolling interests in consolidated real estate partnerships 1,056         1,056  
Distributions to noncontrolling interests in consolidated real estate partnerships (1,614)         (1,614)  
Purchase of noncontrolling interests in consolidated real estate partnerships (19,181)   (9,913)   (9,913) (9,268)  
Common stock repurchased $ (38,945) $ (49) (38,896)   (38,945)    
Common stock repurchased (In shares) (4,900,000) (4,852)          
Other common stock issuances, net of withholding taxes $ 646 $ 6 640   646    
Other common stock issuances, net of withholding taxes (In shares)   628          
Cash dividends/declared (89,182)     (84,649) (84,649)   (4,533)
Other, net 36 $ 1 65   66 (30)  
Balances at Dec. 31, 2024 169,366 $ 1,364 425,002 (303,409) 122,957 39,560 6,849
Balances (in shares) at Dec. 31, 2024   136,352          
Net income (loss) 579,731     554,009 554,009 781 24,941
Redemption of OP Units held by third parties and reallocation of noncontrolling interests in Aimco OP (647) $ 26 7,137   7,163   (7,810)
Redemption of OP Units held by third parties and reallocation of noncontrolling interests in Aimco OP (In shares)   2,554          
Share-based compensation expense 6,574   6,419 153 6,572   2
Contributions from noncontrolling interests in consolidated real estate partnerships 585         585  
Distributions to noncontrolling interests in consolidated real estate partnerships (1,412)         (1,412)  
Purchase of noncontrolling interests in consolidated real estate partnerships (Note 3) (17,762)   (7,765)   (7,765) (9,997)  
Purchase of noncontrolling interests in consolidated real estate partnerships 323   323   323    
Deconsolidation of real estate partnership (Note 3) (9,281)         (9,281)  
Common stock repurchased $ (256) $ 0 (256)   (256)    
Common stock repurchased (In shares) (29,000,000,000) (29)          
Other common stock issuances, net of withholding taxes $ (1,637) $ 12 (1,649)   (1,637)   0
Other common stock issuances, net of withholding taxes (In shares)   1,282          
Cash dividends/declared (330,640)     (319,446) (319,446)   (11,194)
Other, net (351)   (67) (0) (67) (236) (48)
Balances at Dec. 31, 2025 $ 394,593 $ 1,402 $ 429,144 $ (68,693) $ 361,853 $ 20,000 $ 12,740
Balances (in shares) at Dec. 31, 2025   140,159          
v3.25.4
CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL - USD ($)
$ in Thousands
Total
Aimco OP L.P. [Member]
General Partner and Special Limited Partner [Member]
Aimco OP L.P. [Member]
Limited Partners [Member]
Aimco OP L.P. [Member]
Partners Capital Attributable To The Partnership [Member]
Aimco OP L.P. [Member]
Noncontrolling Interests in Consolidated Real Estate Partnerships [Member]
Aimco OP L.P. [Member]
Balances at Dec. 31, 2022   $ 625,358 $ 547,852 $ 29,212 $ 577,064 $ 48,294
Net income (loss) $ (171,243) (171,243) (166,196) (9,038) (175,234) 3,991
Share-based compensation expense   10,495 7,299 3,196 10,495  
Contributions from noncontrolling interests in consolidated real estate partnerships 272 272       272
Distributions to noncontrolling interests in consolidated real estate partnerships (1,291) (1,291)       (1,291)
Redemption of OP Units held by third parties and reallocation of limited partners' interests in Aimco Operating Partnership   (1,081) 4,501 (5,582) (1,081)  
Redemption of OP Units held by Aimco   (45,338) (45,338)   (45,338)  
Other OP Unit issuances   2,812 1,540 1,272 2,812  
Other, net   (6) (6) 1 (5) (1)
Balances at Dec. 31, 2023   419,978 349,652 19,061 368,713 51,265
Net income (loss) (109,958) (109,958) (102,468) (5,641) (108,109) (1,849)
Share-based compensation expense   7,513 7,490 23 7,513  
Contributions from noncontrolling interests in consolidated real estate partnerships 1,056 1,056       1,056
Distributions to noncontrolling interests in consolidated real estate partnerships (1,614) (1,614)       (1,614)
Redemption of OP Units held by third parties and reallocation of limited partners' interests in Aimco Operating Partnership   (983) 1,078 (2,061) (983)  
Purchase of redeemable noncontrolling interests in consolidated real estate partnerships (19,181) (19,181) (9,913)   (9,913) (9,268)
Redemption of OP Units held by Aimco   (38,945) (38,945)   (38,945)  
Other OP Unit issuances   646 646 0 646  
Cash dividends/declared (89,182) (89,182) (84,649) (4,533) (89,182)  
Other, net   36 66   66 (30)
Balances at Dec. 31, 2024   169,366 122,957 6,849 129,806 39,560
Net income (loss) 579,731 579,731 554,009 24,941 578,950 781
Share-based compensation expense   6,574 6,572 2 6,574  
Contributions from noncontrolling interests in consolidated real estate partnerships 585 585       585
Distributions to noncontrolling interests in consolidated real estate partnerships (1,412) (1,412)   0 0 (1,412)
Purchase of noncontrolling interests in consolidated real estate partnerships (Note 3) (17,762) (17,762) (7,765)   (7,765) (9,997)
Deconsolidation of real estate partnership   (9,281)       (9,281)
Redemption of OP Units held by third parties and reallocation of limited partners' interests in Aimco Operating Partnership   (647) 7,163 (7,810) (647)  
Purchase of redeemable noncontrolling interests in consolidated real estate partnerships 323 323 323   323  
Redemption of OP Units held by Aimco   (256) (256)   (256)  
Other OP Unit issuances   (1,637) (1,637)   (1,637)  
Cash dividends/declared $ (330,640) (330,640) (319,446) (11,194) (330,640)  
Other, net   (351) (67) (48) (115) (236)
Balances at Dec. 31, 2025   $ 394,593 $ 361,853 $ 12,740 $ 374,593 $ 20,000
v3.25.4
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:      
Net income (loss) $ 592,968 $ (96,000) $ (157,319)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:      
Depreciation and amortization 58,278 77,133 58,118
Realized and unrealized (gains) losses on interest rate contracts 471 (1,752) (1,119)
Realized and unrealized (gains) losses on equity investments 5,790 49,504 (700)
Income tax expense (benefit) (57,595) (11,071) (12,752)
Share-based compensation 5,897 6,494 9,221
Impairment on real estate 147,456    
Loss on extinguishment of debt, net 1,504 947 938
Gain on dispositions of real estate (237,060) (10,600) (7,984)
Credit loss expense 22,899    
Other, including amortization of debt issuance costs 5,569 20,059 2,440
Discontinued operations:      
Depreciation and amortization 4,783 9,226 10,716
Income tax (benefit) expense [1] 13,995    
Gain on dispositions of real estate (545,914)    
Other adjustments to income (loss) from discontinued operations 1,726 127 123
Changes in operating assets and operating liabilities:      
Operating assets, net (1,985) (13,355) 335
Operating liabilities, net (8,275) 12,482 (6,489)
Total adjustments (584,875) 142,984 207,786
Net cash provided by operating activities 8,093 46,984 50,467
CASH FLOWS FROM INVESTING ACTIVITIES:      
Purchases of real estate     (4,108)
Capital expenditures (99,623) (160,027) (272,497)
Proceeds from dispositions of real estate 973,460 186,203 9,254
Distributions received from unconsolidated real estate partnerships     4,209
Investment in unconsolidated real estate partnerships   (383) (3,786)
Proceeds from dispositions of unconsolidated real estate partnerships   5,766  
Purchase of treasury bill     (53,773)
Proceeds from treasury bill     54,727
Other investing activities 1,129 (958) 5,578
Net cash provided by (used in) investing activities 874,966 30,601 (260,396)
CASH FLOWS FROM FINANCING ACTIVITIES:      
Proceeds from non-recourse construction loans and bridge financing 48,213 330,542 174,445
Proceeds from revolving credit facility 43,800    
Proceeds from sale of participation in Mezzanine Investment     37,500
Principal repayments on non-recourse property debt (227,743) (3,166) (85,974)
Principal repayments on non-recourse construction loans and bridge financing (42,081) (267,032)  
Principal repayments on revolving credit facility (43,800)    
Payments of deferred loan costs (473) (6,340) (229)
Purchase of interest rate contracts (666) (710) (712)
Proceeds from interest rate contracts 1,579 6,526 58,906
Payments on finance leases (75) (514) (2,694)
Common stock repurchased (256) (38,945) (46,843)
Payments related to withholding taxes for share-based compensation (4,328) (941)  
Dividends paid on common stock and distributions paid on OP Units (415,557)    
Redemption of redeemable noncontrolling interests   (38,473)  
Distributions to redeemable noncontrolling interests (8,158) (8,318) (9,243)
Contributions from noncontrolling interests in consolidated real estate partnerships 585 1,056 272
Distributions to noncontrolling interests in consolidated real estate partnerships (1,412) (1,614) (1,291)
Contributions from redeemable noncontrolling interests 15,789 6,409 125
Redemption of OP Units held by third parties (648) (983) (1,081)
Purchase of redeemable noncontrolling interests in consolidated real estate partnerships (5,096)    
Purchase of noncontrolling interests in consolidated real estate partnerships (7,500) (19,181)  
Other financing activities (992) (2,212) (3,751)
Net cash provided by (used in) financing activities (648,819) (43,896) 119,430
NET INCREASE (DECREASE) IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH 234,240 33,689 (90,499)
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH AT BEGINNING OF YEAR 172,956 139,267 229,766
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF YEAR 407,196 172,956 139,267
Aimco OP L.P. [Member]      
CASH FLOWS FROM OPERATING ACTIVITIES:      
Net income (loss) 592,968 (96,000) (157,319)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:      
Depreciation and amortization 58,278 77,133 58,118
Realized and unrealized (gains) losses on interest rate contracts 471 (1,752) (1,119)
Realized and unrealized (gains) losses on equity investments 5,790 49,504 (700)
Income tax expense (benefit) (57,595) (11,071) (12,752)
Share-based compensation 5,897 6,494 9,221
Impairment on real estate 147,456 0 0
Loss on extinguishment of debt, net 1,504 947 938
Gain on dispositions of real estate (237,060) (10,600) (7,984)
Credit loss expense 22,899    
Other, including amortization of debt issuance costs 5,569 20,059 2,440
Discontinued operations:      
Depreciation and amortization 4,783 9,226 10,716
Income tax (benefit) expense 13,995    
Gain on dispositions of real estate (545,914)    
Other adjustments to income (loss) from discontinued operations 1,726 127 123
Changes in operating assets and operating liabilities:      
Operating assets, net (1,985) (13,355) 335
Operating liabilities, net (8,275) 12,482 (6,489)
Total adjustments (584,875) 142,984 207,786
Net cash provided by operating activities 8,093 46,984 50,467
CASH FLOWS FROM INVESTING ACTIVITIES:      
Purchases of real estate     (4,108)
Capital expenditures (99,623) (160,027) (272,497)
Proceeds from dispositions of real estate 973,460 186,203 9,254
Distributions received from unconsolidated real estate partnerships     4,209
Investment in unconsolidated real estate partnerships   (383) (3,786)
Proceeds from dispositions of unconsolidated real estate partnerships   5,766  
Purchase of treasury bill     (53,773)
Proceeds from treasury bill     54,727
Other investing activities 1,129 (958) 5,578
Net cash provided by (used in) investing activities 874,966 30,601 (260,396)
CASH FLOWS FROM FINANCING ACTIVITIES:      
Proceeds from non-recourse construction loans and bridge financing 48,213 330,542 174,445
Proceeds from revolving credit facility 43,800    
Proceeds from sale of participation in Mezzanine Investment     37,500
Principal repayments on non-recourse property debt (227,743) (3,166) (85,974)
Principal repayments on non-recourse construction loans and bridge financing (42,081) (267,032)  
Principal repayments on revolving credit facility (43,800)    
Payments of deferred loan costs (473) (6,340) (229)
Purchase of interest rate contracts (666) (710) (712)
Proceeds from interest rate contracts 1,579 6,526 58,906
Payments on finance leases (75) (514) (2,694)
Common stock repurchased (256) (38,945) (46,843)
Payments related to withholding taxes for share-based compensation (4,328) (941)  
Dividends paid on common stock and distributions paid on OP Units (415,557)    
Redemption of redeemable noncontrolling interests   (38,473)  
Distributions to redeemable noncontrolling interests (8,158) (8,318) (9,243)
Contributions from noncontrolling interests in consolidated real estate partnerships 585 1,056 272
Distributions to noncontrolling interests in consolidated real estate partnerships (1,412) (1,614) (1,291)
Contributions from redeemable noncontrolling interests 15,789 6,409 125
Redemption of OP Units held by third parties (648) (983) (1,081)
Purchase of redeemable noncontrolling interests in consolidated real estate partnerships (5,096)    
Purchase of noncontrolling interests in consolidated real estate partnerships (7,500) (19,181)  
Other financing activities (992) (2,212) (3,751)
Net cash provided by (used in) financing activities (648,819) (43,896) 119,430
NET INCREASE (DECREASE) IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH 234,240 33,689 (90,499)
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH AT BEGINNING OF YEAR 172,956 139,267 229,766
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF YEAR 407,196 172,956 139,267
Unconsolidated Real Estate Partnerships [Member]      
Adjustments to reconcile net income (loss) to net cash provided by operating activities:      
Loss (income) from unconsolidated real estate partnerships (1,558) 1,358 (875)
Unconsolidated Real Estate Partnerships [Member] | Aimco OP L.P. [Member]      
Adjustments to reconcile net income (loss) to net cash provided by operating activities:      
Loss (income) from unconsolidated real estate partnerships (1,558) 1,358 (875)
Impairment on real estate 147,456    
Mezzanine Investment [Member]      
Adjustments to reconcile net income (loss) to net cash provided by operating activities:      
Loss (income) from unconsolidated real estate partnerships (856) 2,432 155,814
Mezzanine Investment [Member] | Aimco OP L.P. [Member]      
Adjustments to reconcile net income (loss) to net cash provided by operating activities:      
Loss (income) from unconsolidated real estate partnerships $ (856) $ 2,432 $ 155,814
[1] Income taxes payable from the sale of the Boston Portfolio are included in Accrued liabilities and other in our Consolidated Balance Sheets.
v3.25.4
Pay vs Performance Disclosure - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Pay vs Performance Disclosure      
Net Income (Loss) $ 547,161 $ (103,988) $ (166,196)
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
Cybersecurity Risk Management, Strategy and Governance
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Abstract]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]

Cybersecurity Risk Management and Strategy

We have developed and implemented a cybersecurity risk management program intended to protect the confidentiality, integrity, and availability of our critical systems and information.

We use the NIST Cybersecurity Framework and CIS Critical Security Controls as a guide to help us identify, assess, and manage cybersecurity risks relevant to our business. This does not imply that we meet any particular technical standards, specifications, or requirements.

Our cybersecurity risk management program is integrated with our overall enterprise risk management program, and shares common methodologies, reporting channels and governance processes that apply across the enterprise risk management program to other legal, compliance, strategic, operational, and financial risk areas.

Our cybersecurity risk management program includes the following key elements:

risk assessments designed to help identify material cybersecurity risks to our critical systems, information, services, and our broader enterprise IT environment;
a team comprised of IT personnel principally responsible for directing (1) our cybersecurity risk assessment processes, (2) our security processes, and (3) our response to cybersecurity incidents;
the use of external cybersecurity service providers, where appropriate, to monitor, assess, test or otherwise assist with aspects of our security processes;
cybersecurity awareness training of employees with access to our IT systems;
a cybersecurity incident response plan and Security Operations Center (“SOC”) to respond to cybersecurity incidents; and
a third-party risk management process for service providers.

There can be no assurance that our cybersecurity risk management program, including our controls, procedures and processes, will be fully complied with or that our program will be fully effective in protecting the confidentiality, integrity and availability of our information systems, product and network.

We have not identified risks from known cybersecurity threats, including as a result of any prior cybersecurity incidents, that have materially affected us, including our operations, business strategy, results of operations, or financial condition. We face certain ongoing risks from cybersecurity threats that, if realized and material, are reasonably likely to materially affect us, including our operations, business strategy, results of operations, or financial condition. These and other risks related to cybersecurity matters are described in more detail in Item 1A. Risk Factors.

Cybersecurity Governance

Our Board considers cybersecurity risk as critical to the enterprise and delegates the cybersecurity risk oversight function to the Audit Committee. The Audit Committee oversees management’s design, implementation, and enforcement of our cybersecurity risk management program.

Our Chief Information Officer (“CIO”) reports to the Chief Administrative Officer & General Counsel and leads the Company’s overall cybersecurity function. The Audit Committee receives regular reports from our CIO on our cybersecurity risks, including briefings on our cyber risk management program and cybersecurity incidents. Audit Committee members also receive periodic presentations on cybersecurity topics from our CIO, supported by our internal security staff, or external experts as part of the Board’s continuing education on topics that impact public companies.

Our CIO supervises efforts to prevent, detect, mitigate, and remediate cybersecurity risks and incidents through various means, which include briefings from internal security personnel; threat intelligence and other information obtained from governmental, public or private sources, including external cybersecurity service providers; and alerts and reports produced by security tools deployed in the IT environment.

Our CIO is responsible for assessing and managing our material risks from cybersecurity threats. Our CIO has primary responsibility for leading our overall cybersecurity risk management program and supervises both our internal cybersecurity personnel and our external cybersecurity service providers. Our CIO has been publicly recognized as a cybersecurity thought leader by leading industry analysts. Our CIO has over 25 years of technical leadership and industry experience, which is inclusive of global experience in managing and leading IT and cybersecurity teams. Our cybersecurity team holds industry standard certifications and participates in routine training.

Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] Our cybersecurity risk management program is integrated with our overall enterprise risk management program, and shares common methodologies, reporting channels and governance processes that apply across the enterprise risk management program to other legal, compliance, strategic, operational, and financial risk areas.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]

Our Board considers cybersecurity risk as critical to the enterprise and delegates the cybersecurity risk oversight function to the Audit Committee. The Audit Committee oversees management’s design, implementation, and enforcement of our cybersecurity risk management program.

Our Chief Information Officer (“CIO”) reports to the Chief Administrative Officer & General Counsel and leads the Company’s overall cybersecurity function. The Audit Committee receives regular reports from our CIO on our cybersecurity risks, including briefings on our cyber risk management program and cybersecurity incidents. Audit Committee members also receive periodic presentations on cybersecurity topics from our CIO, supported by our internal security staff, or external experts as part of the Board’s continuing education on topics that impact public companies.

Our CIO supervises efforts to prevent, detect, mitigate, and remediate cybersecurity risks and incidents through various means, which include briefings from internal security personnel; threat intelligence and other information obtained from governmental, public or private sources, including external cybersecurity service providers; and alerts and reports produced by security tools deployed in the IT environment.

Our CIO is responsible for assessing and managing our material risks from cybersecurity threats. Our CIO has primary responsibility for leading our overall cybersecurity risk management program and supervises both our internal cybersecurity personnel and our external cybersecurity service providers. Our CIO has been publicly recognized as a cybersecurity thought leader by leading industry analysts. Our CIO has over 25 years of technical leadership and industry experience, which is inclusive of global experience in managing and leading IT and cybersecurity teams. Our cybersecurity team holds industry standard certifications and participates in routine training.

Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our Board considers cybersecurity risk as critical to the enterprise and delegates the cybersecurity risk oversight function to the Audit Committee.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] The Audit Committee receives regular reports from our CIO on our cybersecurity risks, including briefings on our cyber risk management program and cybersecurity incidents.
Cybersecurity Risk Role of Management [Text Block]

Our Chief Information Officer (“CIO”) reports to the Chief Administrative Officer & General Counsel and leads the Company’s overall cybersecurity function. The Audit Committee receives regular reports from our CIO on our cybersecurity risks, including briefings on our cyber risk management program and cybersecurity incidents. Audit Committee members also receive periodic presentations on cybersecurity topics from our CIO, supported by our internal security staff, or external experts as part of the Board’s continuing education on topics that impact public companies.

Our CIO supervises efforts to prevent, detect, mitigate, and remediate cybersecurity risks and incidents through various means, which include briefings from internal security personnel; threat intelligence and other information obtained from governmental, public or private sources, including external cybersecurity service providers; and alerts and reports produced by security tools deployed in the IT environment.

Our CIO is responsible for assessing and managing our material risks from cybersecurity threats. Our CIO has primary responsibility for leading our overall cybersecurity risk management program and supervises both our internal cybersecurity personnel and our external cybersecurity service providers
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Our CIO is responsible for assessing and managing our material risks from cybersecurity threats. Our CIO has primary responsibility for leading our overall cybersecurity risk management program and supervises both our internal cybersecurity personnel and our external cybersecurity service providers.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our CIO has been publicly recognized as a cybersecurity thought leader by leading industry analysts. Our CIO has over 25 years of technical leadership and industry experience, which is inclusive of global experience in managing and leading IT and cybersecurity teams. Our cybersecurity team holds industry standard certifications and participates in routine training.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] The Audit Committee receives regular reports from our CIO on our cybersecurity risks, including briefings on our cyber risk management program and cybersecurity incidents. Audit Committee members also receive periodic presentations on cybersecurity topics from our CIO, supported by our internal security staff, or external experts as part of the Board’s continuing education on topics that impact public companies.

Our CIO supervises efforts to prevent, detect, mitigate, and remediate cybersecurity risks and incidents through various means, which include briefings from internal security personnel; threat intelligence and other information obtained from governmental, public or private sources, including external cybersecurity service providers; and alerts and reports produced by security tools deployed in the IT environment.

Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Organization
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Organization

Note 1 — Organization

Apartment Investment and Management Company (“Aimco” or “the Company”), a Maryland corporation, is a self-administered and self-managed real estate investment trust (“REIT”). On December 15, 2020, Aimco completed the separation of its businesses (the “Separation”), creating two, separate and distinct, publicly traded companies, Aimco and Apartment Income REIT Corp. (“AIR”) (Aimco and AIR together, as they existed prior to the Separation, “Aimco Predecessor”). Events noted in this filing as occurring before December 15, 2020, were those entered into by Aimco Predecessor.

Aimco, through a wholly-owned subsidiary, is the general partner and is, directly, the special limited partner of Aimco OP L.P. (“Aimco Operating Partnership”). As of December 31, 2025, Aimco owned 94.1% of the legal interest in the common partnership units of Aimco Operating Partnership and 96.6% of the economic interest in Aimco Operating Partnership. The remaining 5.9% legal interest is owned by limited partners. The common partnership units of Aimco Operating Partnership are referred to as “OP Units”. As the sole general partner of Aimco Operating Partnership, Aimco has exclusive control of Aimco Operating Partnership’s day-to-day management.

This filing combines the Annual Reports on Form 10-K for the fiscal year ended December 31, 2025, of Aimco and Aimco Operating Partnership. Where it is important to distinguish between the two entities, each is referred to specifically. Otherwise, references to “we,” “us,” or “our” mean, collectively, Aimco, Aimco Operating Partnership, and their consolidated entities.

At December 31, 2025, our entire portfolio of operating residential apartment communities includes 2,524 apartment homes within 15 consolidated stabilized operating properties, including two operating properties held for sale, complete 689-unit community with approximately 105,000 square feet of retail space, a complete 220-unit community, and four unconsolidated properties. Additionally, we have a completed single family rental community with 16 homes and eight accessory dwelling units, a waterfront ground-up development under construction with 114 planned units, a 106-key luxury hotel with event space, and undeveloped land parcels. We also hold other alternative investments, including our Mezzanine Investment (see Note 2 for further information); our investment in IQHQ Holdings, LP (“IQHQ”); and our investment in real estate technology funds.

On November 10, 2025, our Board of Directors (the “Board”) determined advisable and approved a Plan of Sale and Liquidation (the “Plan of Sale and Liquidation”), subject to stockholder approval. The Plan of Sale and Liquidation provides for the Company’s complete liquidation and dissolution in accordance with Section 331, Section 336 and Section 346(a) of the Internal Revenue Code of 1986 (the “Code”), as amended, and the MGCL. On February 6, 2026, holders of Common Shares representing approximately 83% of the outstanding Common Shares voted in favor of the adoption of the Plan of Sale and Liquidation. As a result, the Plan of Sale and Liquidation was adopted.

v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Basis of Presentation and Summary of Significant Accounting Policies

Note 2 — Basis of Presentation and Summary of Significant Accounting Policies

Basis of Presentation

The accompanying consolidated financial statements include the accounts of Aimco, Aimco Operating Partnership, and their consolidated entities. Aimco Operating Partnership’s consolidated financial statements include the accounts of Aimco Operating Partnership and its consolidated entities. All significant intercompany balances have been eliminated in consolidation.

As used herein, and except where the context otherwise requires, “partnership” refers to a limited partnership or a limited liability company and “partner” refers to a partner in a limited partnership or a member of a limited liability company.

Certain reclassifications have been made to prior period amounts to conform to the current period consolidated financial statement presentation with no effect on the Company’s previously reported results of operations, financial position, or cash flows.

Principles of Consolidation

We account for joint ventures and other similar entities in which we hold an ownership interest in accordance with the consolidation guidance. We first evaluate whether each entity is a variable interest entity (“VIE”). Under the VIE model, we consolidate an entity in which we are considered the primary beneficiary. The primary beneficiary is the entity that has (i) the power to direct the activities that most significantly impact the entity's economic performance and (ii) the obligation to absorb losses of the VIE or the right to receive benefits from the VIE that could be significant to the VIE. In addition, when an entity is not a VIE, we consolidate an entity under the voting model when we control the entity through ownership of a majority voting interest. Refer to Note 5 for further information.

Common noncontrolling interests in Aimco Operating Partnership

Common noncontrolling interests in Aimco Operating Partnership consist of OP Units held by third parties, and are reflected in Aimco’s accompanying Consolidated Balance Sheets as Common noncontrolling interests in Aimco Operating Partnership. Aimco Operating Partnership’s income or loss is allocated to the holders of OP Units, other than Aimco, based on the weighted-average number of OP Units (including OP Units held by Aimco) outstanding during the period. For the years ended December 31, 2025, 2024, and 2023, the holders of OP Units had a weighted-average economic ownership interest in Aimco Operating Partnership of approximately 4.5%, 5.2%, and 5.1%, respectively. Substantially all of the assets and liabilities of Aimco are held by Aimco Operating Partnership.

Redeemable noncontrolling interests in consolidated real estate partnerships

Redeemable noncontrolling interests consist of equity interests held by a limited partner in a consolidated real estate partnership that generally, after a specified holding period, has the right to require such partnership to redeem all or a portion of the noncontrolling interest in accordance with the partnership agreement. If a consolidated real estate partnership includes redemption rights that are not within our control, the noncontrolling interest is included as temporary equity.

Redeemable noncontrolling interests in consolidated real estate partnerships as of December 31, 2025, consists of the following: (i) a preferred equity interest that receives 8.0% preferred return per annum in an entity that owns a portfolio of operating apartment communities, (ii) a preferred equity interest accruing 9.7% preferred return per annum in a consolidated joint venture with a residential apartment community in lease-up, and (iii) a preferred equity interest accruing 14.5% preferred return per annum in an entity that owns a waterfront ground-up development. Capital contributions, distributions, and net income attributable to redeemable noncontrolling interests in consolidated real estate partnerships are determined in accordance with the relevant partnership agreements. These interests are presented as Redeemable noncontrolling interests in consolidated real estate partnerships in our Consolidated Balance Sheets as of December 31, 2025.

The assets of our consolidated real estate partnerships must first be used to settle the liabilities of the consolidated real estate partnerships. The consolidated real estate partnership’s creditors do not have recourse to the general credit of Aimco Operating Partnership.

The following table shows changes in our redeemable noncontrolling interests in consolidated real estate partnerships during the years ended December 31, 2025 , 2024, and 2023 (in thousands):

 

 

2025

 

 

2024

 

 

2023

 

Balance at Beginning of Period

 

$

142,931

 

 

$

171,632

 

 

$

166,826

 

Contributions

 

 

15,789

 

 

 

6,409

 

 

 

125

 

Distributions

 

 

(8,158

)

 

 

(8,318

)

 

 

(9,243

)

Purchases(1)

 

 

(5,419

)

 

 

 

 

 

 

Redemptions

 

 

 

 

 

(38,473

)

 

 

 

Net income

 

 

13,237

 

 

 

13,958

 

 

 

13,924

 

Other(2)

 

 

(88

)

 

 

(2,277

)

 

 

 

Balance at December 31,

 

$

158,292

 

 

$

142,931

 

 

$

171,632

 

(1) In May 2025, we purchased all of the outstanding redeemable noncontrolling interest from our development partner in the Strathmore Square property for a cash purchase price of $5.0 million.

(2) In September 2024, we secured a $55.5 million preferred equity commitment from a third-party for the development of a luxury water-front rental development in Miami, Florida. Costs incurred were treated as a discount to Redeemable noncontrolling interests in consolidated real estate partnerships and are amortized using the effective interest method in accordance with GAAP.

Mezzanine Investment

In November 2019, Aimco Predecessor made a five-year, $275.0 million mezzanine loan to the partnership owning the “Parkmerced Apartments” located in southwest San Francisco (the “Mezzanine Investment”). The loan bears interest at a 10% annual rate, accruing if not paid from property operations. While legal ownership of the subsidiaries that originated and hold the Mezzanine Investment was retained by AIR following the Separation, AIR is obligated to pass payments received on the Mezzanine Investment to us, and we are obligated to indemnify AIR against any costs and expenses related thereto. We have the risks and rewards of ownership of the Mezzanine Investment.

Throughout the term of the Mezzanine Investment, we have performed an assessment to determine whether the fair value of the Mezzanine Investment is less than its net carrying value on an other-than-temporary basis. In 2023, we determined our Mezzanine Investment was incrementally impaired after considering various factors, including the mezzanine loan’s nearing maturity date and further decline in value of the real estate collateral. As a result, we recognized a non-cash impairment charge of $158.0 million to reduce the carrying value of the Mezzanine Investment to zero.

In June 2023, we closed on the sale of a 20% non-controlling participation in the Mezzanine Investment for $33.5 million. The partial sale and transfer of the financial interest did not qualify for sale accounting and therefore, we recorded the cash received from the purchaser as a liability, which is included in Accrued liabilities and other in our Consolidated Balance Sheets. Although the cash received is accounted for as a liability, no amount is due to the purchaser until after we receive $134.0 million plus an annualized return. While the Mezzanine Investment had not been repaid and was in maturity default as of December 31, 2025, we are precluded from derecognizing the liability until it has been extinguished in accordance with GAAP.

In connection with the participation sold, the purchaser also made a $4.0 million non-refundable payment for the option to acquire the remaining 80% in the Mezzanine Investment. The option expired unexercised in the quarter ended December 31, 2023. As a result, we recognized the non-refundable payment in Mezzanine investment income (loss), net in our Consolidated Statements of Operations.

Real Estate

Capital additions

We capitalize costs, including certain indirect costs, incurred in connection with our capital additions activities, including redevelopments, other tangible apartment community improvements, and replacements of existing community components. Included in these capitalized costs are payroll costs associated with time spent by employees in connection with the planning, execution, and control of all capital addition activities at our communities. We characterize as “indirect costs” an allocation of certain department costs, including payroll, at the area operations and corporate levels that clearly relate to capital addition activities. We also capitalize interest, property taxes, and insurance during periods in which construction projects are in progress. We commence capitalization of costs, including certain indirect costs, incurred in connection with our capital addition activities, at the point in time when activities necessary to get communities, apartment homes, or leased spaces ready for their intended use begin. These activities include when communities, apartment homes or leased spaces are undergoing physical construction, as well as when homes or leased spaces are held vacant in advance of planned construction, provided that other activities such as permitting, planning, and design are in progress. We cease the capitalization of costs when the capital additions activities are suspended or when communities or components thereof are substantially complete and ready for their intended use, which is typically when construction has been completed and homes or leased spaces are available for occupancy. We charge costs including ordinary repairs, maintenance, and resident turnover costs to property operating expense, as incurred.

For the years ended December 31, 2025, 2024, and 2023, we capitalized to buildings and improvements $12.9 million, $21.5 million, and $39.7 million of interest costs, respectively. For the years ended December 31, 2025, 2024, and 2023, we capitalized to buildings and improvements $5.7 million, $8.0 million, and $14.3 million of indirect costs, respectively.

Assets held for sale and discontinued operations

We classify properties as held for sale when they meet the GAAP criteria, which include (among others): (a) management commits to and initiates a plan to sell the asset; (b) the sale is probable and expected to be completed within one year under terms that are usual and customary for sales of such assets; and (c) actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn, which is typically indicated by receipt of a significant, non-refundable deposit from the buyer pursuant to a sales contract. We present the assets and liabilities of any real estate properties held for sale separately in the Consolidated Balance Sheets. Properties held for sale are measured at the lower of the carrying amount or the fair value less the cost to sell. Upon the classification of an asset as held for sale, no further depreciation is recorded.

In connection with the held for sale evaluation, if the disposal or intended disposal represents a strategic shift in operations (e.g., a disposal of a major geographic area or a major line of business) that has, or will have, a major effect on our consolidated

financial statements, then the property is presented as discontinued operations. For any property qualifying for classification as discontinued operations, the components of net income (loss) presented as discontinued operations are primarily comprised of rental and other property revenues, property operating expenses, depreciation and amortization, and interest expense. We reclassify interest expense related to property debt within discontinued operations when the related property is sold or classified as held for sale. For periods prior to the property qualifying for discontinued operations, we reclassify the results of operations to discontinued operations. The net gain on sale is presented in discontinued operations when recognized. We combine the operating, investing, and financing portions of cash flows attributable to discontinued operations with respective cash flows from continuing operations in the accompanying Consolidated Statements of Cash Flows. See Note 14 for additional information regarding assets held for sale and discontinued operations. Unless otherwise noted or separately presented, the information disclosed in Note 3 through Note 16 (with the exception of Note 14) refer only to our continuing operations and do not include discussion of balances or activity related to the properties presented within discontinued operations.

Impairment of real estate and other long-lived assets

Real estate and other long-lived assets to be held and used are stated at cost, less accumulated depreciation and amortization, unless the carrying amount of the asset is not recoverable. If events or circumstances indicate that the carrying amount of an asset may not be recoverable, we assess its recoverability by comparing the carrying amount to our estimate of the undiscounted future cash flows, excluding interest charges, of the asset. If the carrying amount exceeds the aggregate undiscounted future cash flows, we recognize an impairment loss to the extent the carrying amount exceeds the estimated fair value of the asset. The future cash flows utilized in the evaluation of recoverability and the measurement of fair value are highly subjective and are based on assumptions, such as anticipated hold periods, future occupancy, future rental or room rates, discount rates, capitalization rates, and recent sales data for comparable properties. In the year ended December 31, 2025, we assessed our properties for impairment as a result of a change in estimated hold period, and, for certain development pipeline properties, the decision not to pursue development given the Plan of Sale and Liquidation. Our assessment resulted in $147.5 million of impairment recognized on certain properties located within Colorado's Front Range and Southeast Florida for the year ended December 31, 2025. The properties are presented within the Development and Other segments within Note 15. There were no such impairments for the years ended December 31, 2024 and 2023.

Restricted cash

Restricted cash consists of tenant security deposits, cash restricted as required by our debt agreements, and cash restricted in association with legal, municipal, federal, or tax requirements. The reconciliation of cash flow information is as follows (in thousands):

 

2025

 

 

2024

 

 

2023

 

Cash and cash equivalents

$

394,891

 

 

$

141,072

 

 

$

122,601

 

Restricted cash

 

11,670

 

 

 

30,051

 

 

 

15,452

 

Restricted cash from discontinued operations and held for sale

 

635

 

 

 

1,833

 

 

 

1,214

 

Cash, cash equivalents, and restricted cash

$

407,196

 

 

$

172,956

 

 

$

139,267

 

Cash equivalents

We classify highly liquid investments with an original maturity of three months or less as cash equivalents. We maintain cash and cash equivalents in financial institutions in excess of insured limits. We have not experienced any losses in these accounts in the past and believe that we are not exposed to significant credit risk because our accounts are deposited with major financial institutions.

Supplemental cash flow information for the years ended December 31, 2025, 2024, and 2023 is as follows (in thousands):

 

Year Ended December 31,

 

 

2025

 

 

2024

 

 

2023

 

SUPPLEMENTAL CASH FLOW INFORMATION:

 

 

 

 

 

 

 

 

Interest paid, net of amounts capitalized

$

60,505

 

 

$

47,554

 

 

$

32,795

 

Cash paid for income taxes (Note 7)

 

498

 

 

 

931

 

 

 

1,711

 

Non-cash transactions associated with the disposition of real estate:

 

 

 

 

 

 

 

 

Issuance of seller financing

 

85,000

 

 

 

 

 

 

17,432

 

Non-recourse property debt assumed by buyer

 

173,435

 

 

 

 

 

 

 

Other non-cash investing and financing transactions:

 

 

 

 

 

 

 

 

Right-of-use lease assets - operating leases

 

225

 

 

 

 

 

 

718

 

Lease liabilities - operating leases

 

225

 

 

 

 

 

 

718

 

Notes receivable settled in deconsolidation of real estate partnership (Note 3)

 

19,038

 

 

 

 

 

 

 

Contribution of real estate to unconsolidated real estate partnership

 

 

 

 

 

 

 

5,700

 

Accrued capital expenditures (at end of year)

 

16,355

 

 

 

11,962

 

 

 

40,340

 

Notes receivable

In accordance with GAAP, notes receivable are classified as held for sale or held for investment. Notes receivable are classified as held for sale when originated with the intent and ability to sell the loan. Notes receivable held for sale are recorded at the lower of amortized cost or fair value and determined on an aggregate basis. Notes receivable held for investment are recorded at amortized cost, net of the estimated provision for expected credit losses. A write-off is recognized when all or a portion of the notes receivable is deemed uncollectible. Interest income on notes receivable is recognized using the effective interest method and is classified within Interest income in our Consolidated Statements of Operations. Direct costs incurred in originating notes, along with any premium or discount, are deferred and amortized as an adjustment to interest income over the note’s term using the effective interest method, or on a straight-line basis, which approximates the effective interest method when used.

The following table summarizes our Notes receivable as of December 31, 2025 and 2024 (in thousands):

 

December 31, 2025

 

 

December 31, 2024

 

Notes receivable - held for sale:

 

 

 

 

 

Note A (1)

$

85,363

 

 

$

 

Notes receivable - held for investment:

 

 

 

 

 

Note B (2)

 

18,500

 

 

 

40,209

 

Note C (3)

 

 

 

 

18,585

 

 Total notes receivable

$

103,863

 

 

$

58,794

 

(1) In December 2025, Aimco issued seller financing notes in conjunction with the sale of the Brickell Assemblage. Refer to Note 3 for a description of the contractual terms of the seller financing notes.

(2) Subsequent to year end, we finalized an agreement to monetize a seller financing note that had an effective interest rate of 6.0% and a current annual interest rate of 2.9%. The agreement was structured as a modification and repayment of the note in January 2026, reducing the principal balance of $43.2 million to $18.5 million. As a result, we recorded a provision for credit losses of $22.9 million and a write-off to reduce the amortized cost to $18.5 million as of December 31, 2025. The provision for credit losses is reflected in Credit loss expense in our Consolidated Statements of Operations and as a reduction in the carrying value of Notes Receivable in our Consolidated Balance Sheets. Prior to the write-off, the amortized cost was $41.4 million, calculated as the note's $43.2 million principal balance less unamortized discount of $1.5 million and allowance for credit losses of $0.3 million. For the years ended December 31, 2025, 2024, and 2023, the amortization of the discount was $1.2 million, $1.1 million, and $1.1 million, respectively, which was recorded as a component of Interest Income in our Consolidated Statements of Operations.

A roll forward of our allowance for credit losses for the year ended December 31, 2025 is as follows:

 

2025

 

Balance at Beginning of Period

$

(276

)

Provision for credit losses

 

(22,899

)

Write-offs charged against allowance for credit losses

 

23,175

 

Balance at December 31,

$

 

(3) In December 2023, we sold a land parcel in downtown Fort Lauderdale also referred to as 200 Broward Avenue. In conjunction with this sale, we provided seller financing with a stated value of $21.2 million that was recorded net of $3.8 million of variable consideration. A portion of the interest payments accrued and were added to the principal balance, due at maturity of the note. In October 2025 we completed the transfer of our ownership interest in the joint venture holding the seller financing as further discussed in Note 3.

Other assets, net

Other assets, net were comprised of the following amounts as of December 31, 2025 and 2024 (in thousands):

 

December 31, 2025

 

 

December 31, 2024

 

Other investments

$

9,444

 

 

$

16,115

 

Deferred costs, deposits, and other

 

9,322

 

 

 

11,233

 

Prepaid expenses and real estate taxes

 

16,079

 

 

 

13,209

 

Interest rate contracts (1)

 

55

 

 

 

891

 

Unconsolidated real estate partnerships

 

15,270

 

 

 

15,155

 

Intangible assets, net

 

12,262

 

 

 

13,154

 

Corporate fixed assets, net of accumulated depreciation of $10,103 and $9,591 as of December 31, 2025 and December 31, 2024, respectively

 

5,880

 

 

 

9,844

 

Accounts receivable, net of allowances of $927 and $352 as of December 31, 2025 and December 31, 2024, respectively

 

13,780

 

 

 

7,824

 

Deferred tax assets

 

 

 

 

5,175

 

 Total other assets, net

$

82,092

 

 

$

92,600

 

(1) We account for our interest rate contracts as non-designated hedges. See Note 12 for discussion of our fair value measurements for these instruments.

Other investments

Other investments consist of passive equity investments in stock, property technology funds, and IQHQ, a privately held life sciences real estate development company. We measure our investments in property technology funds using the NAV practical expedient since they do not have readily determinable fair values.

During the year ended December 31, 2025, we sold our investment in stock, historically measured at fair value. During the year ended December 31, 2025, we recognized net losses on our investment in stock of $0.3 million, compared to unrealized losses of $1.3 million in 2024 and unrealized gains of $0.7 million in 2023. During the years ended December 31, 2025, 2024 and 2023, we recognized unrealized gains on our investments in property technology funds of $1.1 million, $0.4 million, and $0.0 million, respectively. See Note 12 for discussion of our fair value measurements for these investments.

Investment in IQHQ

In 2020, Aimco Predecessor made a $50.0 million commitment to IQHQ, a privately held life sciences real estate development company. We account for our investment in IQHQ using the measurement alternative. Under the measurement alternative, the investment is measured at cost less impairment if any needed, with subsequent adjustments for observable price changes of identical or similar investments of the same issuer since it does not have a readily determinable fair value.

In 2022, after fully funding our commitment, 22% of our original investment in IQHQ was redeemed for $16.5 million. Our remaining investment in IQHQ, with a cost basis of $39.2 million, was adjusted upward to $59.7 million at the same per share value as the cash redemption per share. In 2024, we recorded a non-cash impairment charge of $48.6 million to reduce the carrying value of the investment in IQHQ to $11.1 million.

On a periodic basis, we perform a qualitative impairment assessment on our investment in IQHQ in accordance with GAAP. During the year ended December 31, 2025, we determined that our investment in IQHQ was impaired after consideration of factors, such as continued adverse capital market conditions, IQHQ's financial condition, and capital raising activities that further diluted our investment. As a result, we recorded a non-cash impairment charge of $6.6 million to reduce the carrying value of the investment in IQHQ to $4.5 million as of December 31, 2025.

The non-cash impairments are reflected in Realized and unrealized gains (losses) on equity investments in our Consolidated Statements of Operations for the years ended December 31, 2025, and 2024, and as a reduction in the carrying value of Other investments included in Other assets, net in our Consolidated Balance Sheets as of December 31, 2025, and 2024. No realized or unrealized gains or losses were recognized during the year ended December 31, 2023.

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

Equity ownership in IQHQ under measurement alternative:

 

 

 

 

 

 

Initial cost of remaining balance

 

$

39,185

 

 

$

39,185

 

Cumulative upward adjustments

 

 

20,501

 

 

 

20,501

 

Cumulative impairment

 

 

(55,167

)

 

 

(48,615

)

Total carrying value

 

$

4,519

 

 

$

11,071

 

Deferred costs, deposits, and other

We defer leasing costs incremental to a lease that we would not have incurred if the contract had not been obtained. These costs are amortized over the lease term on the same basis as lease income, and are included in Depreciation and amortization in our Consolidated Statements of Operations.

We also defer debt issuance costs, lender fees and other direct costs incurred in obtaining new financing and amortize the amounts over the terms of the related loan agreements. In connection with the modification of existing financing arrangements, we defer lender fees and amortize these costs and any unamortized debt issuance costs over the term of the modified loan agreement. Debt issuance costs associated with non-recourse property debt are presented as a direct deduction from the related liabilities in Non-recourse property debt, net in our Consolidated Balance Sheets. We record debt issuance costs associated with construction loans that have not been drawn in Other assets, net in our Consolidated Balance Sheets. These costs are reclassified as a direct deduction to the construction loan liability in proportion to any draws on the loans in Non-recourse construction loans, net in our Consolidated Balance Sheets and subsequently amortized under either the effective interest method or on a straight-line basis, which approximates the effective interest method when used, over the remaining term of the arrangement in Interest expense in our Consolidated Statements of Operations.

When financing arrangements are repaid or otherwise extinguished prior to maturity, unamortized debt issuance costs are written off. Any lender fees or other costs incurred in connection with an extinguishment are recognized as an expense. Amortization and write-off of debt issuance costs and other extinguishment costs are included in Interest expense in our Consolidated Statements of Operations.

Unconsolidated real estate partnerships

We own general and limited partner interests in partnerships that either directly, or through interests in other real estate partnerships, own apartment communities. We generally account for investments in real estate partnerships that we do not consolidate using the equity method. Accordingly, we recognize our share of the earnings or losses of the entity for the periods presented, inclusive of our share of any impairments and disposition gains or losses recognized by and related to such entities, and we present such amounts within Other income (expense), net in our Consolidated Statements of Operations.

The excess of our cost of the acquired partnership interests over our share of the partners’ equity or deficit is generally ascribed to the fair values of land and buildings owned by the partnerships. We amortize the excess cost ascribed to the buildings over the related estimated useful lives. Such amortization is recorded as an adjustment of the amounts of earnings or losses we recognize from such unconsolidated real estate partnerships.

On a periodic basis, we assess our investments in unconsolidated real estate partnerships for impairment. An investment is considered impaired if we determine that its fair value is less than the net carrying value of the investment on an other-than-temporary basis. During the year ended December 31, 2024, we exercised our rights under an existing joint venture agreement, whereby our joint venture partner agreed to purchase our ownership interest in an unconsolidated investment in land held for development in Miami, Florida. As a result of the transaction, we recognized a non-cash other-than-temporary-impairment (“OTTI”) of $2.6 million, within Other income (expense), net in our Condensed Consolidated Statements of Operations. We did not recognize any such impairments of our investments in unconsolidated real estate partnerships during the years ended December 31, 2025, and 2023.

Intangible assets, net

Intangible assets are included in Other assets, net in our Consolidated Balance Sheets. We recognized amortization on our intangible assets for the years ended December 31, 2025, and 2024, of $0.9 and $0.3 million, respectively. The following table details intangible assets, net of accumulated amortization, for the years ended December 31, 2025 and 2024 (in thousands):

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

Intangible assets

$

13,377

 

$

25,950

 

Less: accumulated amortization

 

 

(1,115

)

 

 

(12,796

)

Intangible assets, net

$

12,262

 

$

13,154

 

Based on the balance of intangible assets as of December 31, 2025, the net aggregate amortization for the next five years and thereafter is expected to be as follows (in thousands):

 

 

Intangible assets

 

2026

 

$

892

 

2027

 

 

892

 

2028

 

 

892

 

2029

 

 

892

 

2030

 

 

892

 

Thereafter

 

 

7,802

 

Total future amortization

 

$

12,262

 

Corporate fixed assets, net

We capitalize qualified implementation costs incurred in a hosting arrangement that is a service contract for which we are the customer in accordance with the requirements for capitalizing costs incurred to develop internal-use software. These capitalized implementation costs are amortized on a straight-line basis. As of December 31, 2025 and 2024, net capitalized implementation costs of $4.7 million and $5.8 million, respectively, net of $1.3 million and $0.8 million of accumulated depreciation, respectively are included in Other assets, net in our Consolidated Balance Sheets.

Accounts receivable, net

We present our accounts receivable net of allowances for amounts that may not be collected. The allowance is determined based on an assessment of whether substantially all of the amounts due from the resident or tenant is probable of collection. This includes a specific tenant analysis and aging analysis. Additionally, as of December 31, 2025, Accounts receivable, net includes tax withholding receivables of $8.4 million related to property sales during the year ended December 31, 2025.

Revenue from leases

We are a lessor for residential and commercial leases. Our operating leases with residents may provide that the resident reimburse us for certain costs, primarily the resident’s share of utilities expenses, incurred by the apartment community. Our operating leases with commercial tenants may provide that the tenant reimburse us for common area maintenance, real estate taxes, and other recoverable costs incurred by the commercial property. Residential and commercial reimbursements represent revenue attributable to non-lease components for which the timing and pattern of recognition is the same as the revenue for the lease components. We have elected the practical expedient in accordance with Accounting Standards Codification (“ASC”) 842, Leases, to not separate non-lease components from associated lease components for all classes of underlying assets. Reimbursements and the related expenses are presented on a gross basis in our Consolidated Statements of Operations, with the reimbursements included in Rental and other property revenues in the period the recoverable costs are incurred. We recognize rental revenue attributed to lease components, net of any concessions, on a straight-line basis over the term of the lease.

Dividends payable

At the time of a declaration, we accrue for dividends on our Common Stock and distributions on OP units held by third parties in Dividends payable in our Condensed Consolidated Balance Sheets. The amount accrued includes non-forfeitable and forfeitable dividends on our share-based compensation awards. Forfeitable dividends are not paid unless and until the underlying share-based compensation award vests.

In January 2025, we paid a special cash dividend of $0.60 per share to distribute the net proceeds resulting from our 2024 asset sales to stockholders. The special cash dividend was declared on December 19, 2024, to stockholders of record on January 14, 2025, and was accrued in Dividends payable in our Condensed Consolidated Balance Sheets as of December 31, 2024. On September 15, 2025, we declared a special cash dividend of $2.23 per share to distribute the net proceeds resulting from our sale of four of the five properties in our suburban Boston portfolio. The special cash dividend was paid on October 15, 2025, to stockholders of record on September 30, 2025. As of December 31, 2025, and December 31, 2024, we had a liability of $4.3 million and $1.0 million remaining, respectively, for forfeitable dividends on certain unvested share-based compensation awards, which will be paid when the requisite service-based and market-based conditions have been achieved.

Revenue from contracts with customers

We apply ASC 606, Revenue from Contracts with Customers, in recognizing revenue from our operations at The Benson Hotel. The Benson Hotel revenues consist of amounts derived from hotel operations, including room sales, food and beverage sales, and other ancillary hotel service revenues. We recognize revenue from the rental of the hotel rooms and guest services when we satisfy performance obligations as evidenced by the transfer of control when rooms are occupied, and services have been provided. Food and beverage sales are recognized when the customer has been serviced or at the time the transaction occurs. The transaction prices for hotel room sales and other goods and services are generally fixed and based on the respective room reservation or other agreement. Payment terms generally align with when the goods and services are provided. Our contracts generally have a single performance obligation, recognized at a point in time.

During the years ended December 31, 2025, 2024, and 2023, the Benson Hotel generated revenues of $7.6 million, $6.7 million, and $2.7 million, respectively.

Advertising costs

Advertising costs are expensed as incurred and are included within Property operating expenses in our Consolidated Statements of Operations. For the years ended December 31, 2025, 2024, and 2023, we recognized total advertising costs of $2.2 million, $2.0 million, and $1.0 million, respectively.

Gain or (loss) on dispositions of real estate

Gains or losses on dispositions are recognized when the criteria for the derecognition of a nonfinancial asset are met, including when control of the real estate has transferred. Upon disposition, the related assets and liabilities are derecognized, and the gain or loss on disposition is recognized as the difference between the carrying amount of those assets and liabilities and the value of consideration received. For the years ended December 31, 2025, 2024, and 2023, we recognized total Gain on dispositions of real estate, including discontinued operations, of $783.0 million, $10.6 million, and $8.0 million, respectively. Refer to Note 3 for further information regarding real estate dispositions.

Depreciation and amortization

Depreciation for all tangible assets is calculated using the straight-line method over their estimated useful lives. Acquired buildings and improvements are depreciated over a useful life based on the age, condition, and other physical characteristics of the asset. Furniture, fixtures, and equipment are generally depreciated over five years.

We depreciate capitalized costs using the straight-line method over the estimated useful life of the related improvement, which is generally 5, 15, or 30 years. We also capitalize payroll and other indirect costs incurred in connection with preparing an asset for its intended use. These costs include corporate-level costs that clearly relate to the capital addition activities, which we allocate to the applicable assets. All capitalized payroll costs and indirect costs are allocated to capital additions proportionately based on direct costs and depreciated over the estimated useful lives of such capital additions.

Purchased equipment is recognized at cost and depreciated using the straight-line method over the estimated useful life of the asset, which is generally five years. Leasehold improvements are also recorded at cost and depreciated on a straight-line basis over the shorter of the asset’s estimated useful life or the term of the related lease.

Certain homogeneous items that are purchased in bulk on a recurring basis, such as appliances, are depreciated using group methods that reflect the average estimated useful life of the items in each group. Except in the case of casualties, where the net book value of the lost asset is written off in the determination of casualty gains or losses, we generally do not recognize any loss in connection with the replacement of an existing community component because normal replacements are considered in determining the estimated useful lives used in connection with our composite and group depreciation methods.

Income tax benefit (expense)

Aimco

Aimco has elected to be taxed as a REIT under the Code, commencing with its taxable year ended December 31, 1994, and has not revoked such election. A REIT is a corporate entity which holds real estate interests and can deduct from its federally taxable income qualifying dividends it pays if it meets a number of organizational and operational requirements, including a requirement that it distribute at least 90% of its adjusted taxable income to stockholders. Therefore, as a REIT, Aimco generally will not be subject to corporate level federal income tax on its taxable income if it annually distributes 100% of its taxable income to its stockholders.

The states in which we operate generally have similar tax provisions which recognize Aimco as a REIT for state income tax purposes. We believe that all such conditions for the exemption from income taxes on ordinary income have been or will be met for the periods presented. Accordingly, no provision for federal and state income taxes has been made. If Aimco fails to qualify as a REIT in any taxable year, we will be subject to federal corporate income taxes at regular corporate rates and may not be able to qualify as a corporate REIT for four subsequent taxable years. Even if Aimco qualifies for taxation as a REIT, we may be subject to certain state and local taxes on its income and property, and to federal income and excise taxes on our undistributed taxable income and in certain other instances.

Taxable income from activities performed through our taxable REIT subsidiaries (“TRS”) is subject to federal, state and local income taxes. For the years ended December 31, 2025, 2024, and 2023, we recognized income tax benefit (expense) attributable to continuing operations of $57.6 million, $11.1 million, and $12.8 million, respectively.

Our income tax benefit (expense) calculated in accordance with GAAP includes income taxes associated with the income or loss of our TRS entities. Income taxes, as well as changes in valuation allowance and incremental deferred tax items in conjunction with intercompany asset transfers and internal restructurings (if applicable), are included in Income tax benefit (expense) in our Consolidated Statements of Operations.

When applicable, we recognize interest and/or penalties related to uncertain tax positions within Income tax benefit (expense) in our Consolidated Statements of Operations. As of December 31, 2025 and 2024, we did not have any material accrued interest or penalties. Aimco and its subsidiaries are subject to federal income tax as well as income tax of various state and local jurisdictions.

Aimco Operating Partnership

Aimco Operating Partnership is treated as a “pass-through” entity for United States federal income tax purposes and is not subject to United States federal income taxation. Partners in Aimco Operating Partnership, however, are subject to tax on their allocable share of partnership income, gains, losses, deductions, and credits, regardless of whether the partners receive any actual distributions of cash or other property from Aimco Operating Partnership during the taxable year. Generally, the characterization of any particular item is determined by Aimco Operating Partnership rather than at the partner level, and the amount of a partner’s allocable share of such item is governed by the terms of Aimco Operating Partnership’s Partnership agreement. Aimco Operating Partnership is subject to tax in certain states.

Earnings per share and per unit

Aimco and Aimco Operating Partnership calculate earnings per share and unit based on the weighted-average number of shares of Common Stock or OP Units, participating securities, common stock or common unit equivalents and dilutive convertible securities outstanding during the period. Aimco Operating Partnership considers both OP Units and equivalents, which have identical rights to distributions and undistributed earnings, to be common units for purposes of the earnings per unit computations. Please refer to Note 10 for further information regarding earnings per share and unit computations.

Share-based compensation

We measure the cost of employee services received in exchange for an award of an equity instrument based on the award’s fair value on the grant date and recognize the cost as share-based compensation expense over the period during which the employee is required to provide service in exchange for the award, which is generally the vesting period. Share-based compensation expense associated with awards is updated for actual forfeitures. For further discussion, see Note 11.

Use of estimates

The preparation of our consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts included in the consolidated financial statements and accompanying notes thereto. Actual results could differ from those estimates.

Accounting pronouncements adopted in the current year

We adopted ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” prospectively. ASU 2023-09 is intended to enhance the transparency and decision usefulness of income tax disclosures. This amendment modifies the rules on income tax disclosures to require entities to disclose (1) specific categories in the rate reconciliation and additional information for reconciling items that meet a quantitative threshold, (2) the amount of income taxes paid (net of refunds received) (disaggregated by federal, state, and foreign taxes) as well as individual jurisdictions in which income taxes paid is equal to or greater than 5 percent of total income taxes paid net of refunds, (3) the income or loss from continuing operations before income tax expense or benefit (disaggregated between domestic and foreign) and (4) income tax expense or benefit from continuing operations (disaggregated by federal, state and foreign). The adoption of this standard has an effect on our disclosures on income tax (Note 7).

Recent accounting pronouncements

In November 2024, the FASB issued ASU 2024-03, “Disaggregation of Income Statement Expenses”, which requires disaggregated disclosure of income statement expenses. The ASU does not change the expense captions an entity presents on the face of the income statement. Rather, it requires disclosure in a tabular format of the disaggregation of any relevant expense caption presented on the face of the income statement within continuing operations into the following required natural expense categories, as applicable: (1) purchases of inventory, (2) employee compensation, (3) depreciation, (4) intangible asset amortization, and (5) depletion. The guidance is effective for annual periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027. Early adoption is permitted. ASU 2024-03 should be applied on a prospective basis, while retrospective application is permitted. Management has determined this accounting pronouncement will not have a material effect on our financial statements due to the expected change to liquidation basis of accounting upon stockholder approval of the Plan of Sale and Liquidation.

v3.25.4
Significant Transactions
12 Months Ended
Dec. 31, 2025
Significant Transactions [Abstract]  
Significant Transactions

Note 3 — Significant Transactions

Real estate dispositions

During the years ended December 31, 2025, 2024, and 2023, we sold properties as summarized below (dollars in thousands):

 

 

Year ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Number of properties sold

 

7

 

 

2

 

 

1

 

Gain on sale of real estate, continuing operations

 

$

237,060

 

 

$

10,600

 

 

$

6,138

 

Gain on sale of real estate, discontinued operations

 

 

545,914

 

 

 

 

 

 

 

 Total gain on sale of real estate

 

$

782,974

 

 

$

10,600

 

 

$

6,138

 

 

During the year ended December 31, 2025, we sold the five properties within our Boston Portfolio for an aggregate purchase price of $740.0 million. In connection with the sale, $173.4 million of non-recourse property debt was assumed by the buyer. We recognized a gain from the sale of the Boston Portfolio of $545.9 million within Income (loss) from discontinued operations, net of taxes in our Consolidated Statements of Operations.

 

During the year ended December 31, 2025, we sold our ownership interests in the two properties comprising the Brickell Assemblage for an aggregate purchase price of $520.0 million. The sale included $85.0 million of transferable seller financing notes provided from Aimco to the buyer at closing. The seller financing notes have initial terms of 24 months with compounding interest rates that increase from 12% to 16% after twelve months, as well as exit fees of 3%. The seller financing notes also allow for two successive one-year renewal options at the buyer's election, upon which the interest rates will increase to 20% and 24%, respectively. We recognized a gain from the sale of the Brickell Assemblage of $237.1 million.

 

During the year ended December 31, 2024, we sold a fully renovated waterfront property with 276 units in the Edgewater neighborhood of Miami, Florida, for a gross sales price of $190.0 million and recognized a gain from the sale of $10.6 million. The property was acquired in August 2020. We also sold a majority of our partnership interest in St. George Villas, a small, 40-unit, income-restricted property in South Carolina. As a result, we derecognized the assets and liabilities associated with the property in February 2024.

 

During the year ended December 31, 2023, we sold a land parcel in downtown Fort Lauderdale, for a gross sales price of $31.2 million and recognized a gain from the sale of $6.1 million. The land parcel was purchased in January 2022. In conjunction with this sale, we provided seller financing with a stated value of $21.2 million that was recorded net of $3.8 million of variable consideration. In addition, we recognized a $1.9 million gain from the contribution of real estate to an unconsolidated joint venture.

Redemptions and purchases of noncontrolling interests

In October 2025, we completed the transfer of ownership interests with our joint venture partner at the development land sites along Broward Avenue in Fort Lauderdale, Florida. We exchanged our ownership in 200 Broward Avenue, which was subject to a non-performing seller financing note, along with $7.5 million of cash, for full ownership of 300 Broward Avenue. The transaction resulted in reductions of Noncontrolling interests in consolidated real estate partnerships of $19.3 million and Additional paid-in capital of $7.8 million.

In May 2025, we purchased all of the outstanding redeemable noncontrolling interest from our development partner in the Strathmore Square property for a cash purchase price of $5.0 million. The transaction resulted in a reduction of Redeemable noncontrolling interests in consolidated real estate partnerships of $5.4 million and an increase in Additional paid-in capital of $0.3 million.

 

In December 2024, we purchased all of the outstanding common noncontrolling interest and redeemed the promoted interest from our development partner in the Upton Place property for a cash purchase price of $20.9 million. We also partially redeemed a preferred equity interest in the Upton Place property for a cash redemption amount of $38.5 million. Aimco continues to consolidate the Upton Place property as of December 31, 2024; therefore, the changes in ownership interest were accounted for as equity transactions. The transactions resulted in reductions of Noncontrolling interests in consolidated real estate partnerships of $9.2 million, Redeemable noncontrolling interests in consolidated real estate partnerships of $38.5 million, Accrued liabilities and other of $1.8 million, and Additional paid-in capital of $9.9 million.

v3.25.4
Lease Arrangements
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Lease Arrangements

Note 4 — Lease Arrangements

 

Aimco as Lessor

Our apartment homes and commercial spaces are leased to tenants under operating leases. As of December 31, 2025, our apartment home leases generally have initial terms of 24 months or less. As of December 31, 2025, our commercial space leases have initial terms between 5 and 15 years and represent approximately 9% to 10% of our total revenue. Our apartment home leases are generally renewable at the end of the lease term, subject to potential changes in rental rates, and our commercial space leases generally have renewal options, subject to associated increases in rental rates due to market based or fixed price renewal options and other certain conditions.

Our apartment home and commercial lease agreements do not contain residual value guarantees. As we are the lessor of real estate assets which tend to either hold their value or appreciate, residual value risk is not deemed to be substantial. Furthermore, we are insured for a portion of our real estate assets’ exposure to casualty losses resulting from fire, earthquake, hurricane, tornado, flood, and other perils.

We have a sublease arrangement providing space within our corporate office for fixed rents, commencing on January 1, 2021, and expiring on May 31, 2029. For the years ended December 31, 2025, 2024, and 2023, we recognized sublease income of $1.4 million, $1.4 million, and $1.4 million, respectively.

The majority of lease payments we receive from our residents and tenants are fixed. We receive variable payments from our residents and commercial tenants primarily for utility reimbursements and other services. We have elected the practical expedient to not separate non-lease components from associated lease components in accordance with ASC 842. For the years ended December 31, 2025, 2024, and 2023, our total lease income was comprised of the following amounts for all residential and commercial property leases (in thousands):

 

 

Year ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Fixed lease income

 

$

118,602

 

 

$

120,900

 

 

$

107,871

 

Variable lease income

 

 

12,331

 

 

 

10,110

 

 

 

9,363

 

Total lease income

 

$

130,933

 

 

$

131,010

 

 

$

117,234

 

Future minimum lease payments that are contractually due to us from our office space sublease and commercial space leases, excluding extension options, as of December 31, 2025, are as follows (in thousands):

 

Corporate Office Sublease

 

 

Commercial Leases

 

2026

$

1,433

 

 

$

3,298

 

2027

 

1,443

 

 

 

3,388

 

2028

 

1,453

 

 

 

3,326

 

2029

 

630

 

 

 

3,364

 

2030

 

 

 

 

3,390

 

Thereafter

 

 

 

 

20,438

 

   Total

$

4,959

 

 

$

37,204

 

 

Aimco as Lessee

Lease Arrangements

We are lessee to finance leases for the land underlying our development sites at Upton Place, Strathmore Square, and Oak Shore. We have operating leases primarily for corporate office space. Substantially all of our office lease payments are fixed. See the table below for lease costs, net of capitalized finance lease costs, for the years ended December 31, 2025, 2024, and 2023 (in thousands).

 

 

Year ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Operating lease costs

 

$

1,611

 

 

$

1,504

 

 

$

1,514

 

Finance lease costs:

 

 

 

 

 

 

 

 

 

Amortization of right-of-use assets, net of capitalized amounts

 

 

1,277

 

 

 

1,092

 

 

 

 

Interest on lease liabilities, net of capitalized amounts

 

 

7,479

 

 

 

6,300

 

 

 

282

 

Total lease costs, net of capitalized amounts

 

$

10,367

 

 

$

8,896

 

 

$

1,796

 

Our finance lease for the land at Oak Shore provides Aimco with the option to terminate the lease after the property reaches stabilization, subject to certain conditions. The lease term includes the periods covered by this option. The weighted-average remaining terms and discount rates for our operating and finance leases are summarized in the table below as of December 31, 2025 and 2024.

 

2025

 

 

2024

 

Weighted average remaining lease term (years):

 

 

 

 

 

Operating leases

 

3.3

 

 

 

4.3

 

Finance leases

 

91.6

 

 

 

92.5

 

 

 

 

 

 

 

Weighted-average discount rate:

 

 

 

 

 

Operating leases

 

3.4

%

 

 

3.5

%

Finance leases

 

6.1

%

 

 

6.1

%

Our finance lease at Oak Shore provides Aimco with the option to terminate the lease after the property reaches stabilization, subject to certain conditions. The lease term includes the periods covered by this option. Additionally, the lease provides the lessor at Oak Shore with a residual value guarantee of $6.1 million, which provides that if the residual value of the leased asset is less than the specified residual value guarantee at the earlier of lease expiration or termination, we are required to pay the difference.

As of December 31, 2025 and 2024, operating lease right-of-use lease assets of $3.5 million and $4.7 million, respectively, are included in Other assets, net in our Consolidated Balance Sheets. As of December 31, 2025 and 2024, operating lease liabilities of $7.2 million and $9.2 million, respectively, are included in Accrued liabilities and other in our Consolidated Balance Sheets.

For finance and operating leases, when the rate implicit in the lease cannot be determined, we estimate the value of our lease liabilities using discount rates equivalent to the rates we would pay on a secured borrowing with terms similar to the leases. We determine if an arrangement is or contains a lease at inception. We have lease agreements with lease and non-lease components, and have elected to not separate these components for all classes of underlying assets. Leases with an initial term of 12 months or less are not recorded in our Consolidated Balance Sheets. Leases with an initial term greater than 12 months are recorded as operating or finance leases in our Consolidated Balance Sheets.

Annual Future Minimum Lease Payments

Combined minimum annual lease payments under operating and finance leases are as follows as of December 31, 2025 (in thousands):

 

Operating Leases

 

 

Finance Leases

 

2026

$

2,272

 

 

$

4,568

 

2027

 

2,380

 

 

 

5,483

 

2028

 

2,181

 

 

 

5,596

 

2029

 

843

 

 

 

5,708

 

2030

 

 

 

 

5,824

 

Thereafter

 

 

 

 

1,416,165

 

   Total

 

7,676

 

 

 

1,443,344

 

Less: Discount

 

(427

)

 

 

(1,318,550

)

   Total lease liabilities

$

7,249

 

 

$

124,794

 

v3.25.4
Variable Interest Entities
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Variable Interest Entities

Note 5 — Variable Interest Entities

We evaluate our investments in limited partnerships and similar entities in accordance with applicable consolidation guidance to determine whether each such entity is a VIE. The accounting standards for the consolidation of VIEs require qualitative assessments to determine whether we are the primary beneficiary. The primary beneficiary analysis is based on power and economics. We conclude that we are the primary beneficiary and consolidate the VIE if we have both: (i) the power to direct the activities of the VIE that most significantly influence the VIE's economic performance, and (ii) the obligation to absorb losses of, or the right to receive benefits from, the VIE that could potentially be significant to the VIE. Significant judgments and assumptions related to these determinations include, but are not limited to, estimates about the current and future fair values and performance of real estate held by these VIEs and general market conditions.

We consolidate Aimco Operating Partnership, a VIE of which we are the primary beneficiary. Through Aimco Operating Partnership, we consolidate all VIEs for which we are the primary beneficiary. Substantially all of our assets and liabilities are those of Aimco Operating Partnership.

Aimco Operating Partnership is the primary beneficiary of, and therefore consolidates, three VIEs that own interests in real estate. Assets of our consolidated VIEs must first be used to settle the liabilities of those VIEs. The consolidated VIEs' creditors do not have recourse to the general credit of Aimco Operating Partnership.

In addition, we have seven unconsolidated VIEs for which we are not the primary beneficiary because we are not their primary decision maker. The seven unconsolidated VIEs include four unconsolidated real estate partnerships that hold four apartment communities in San Diego, California, the Mezzanine Investment, our passive equity investment in IQHQ, and an unconsolidated investment in land held for development in Bethesda, Maryland. Our maximum exposure to loss, because of our involvement with the unconsolidated VIEs, is limited to the carrying value of their assets.

The details of our consolidated and unconsolidated VIEs, excluding those of Aimco Operating Partnership, are summarized in the table below as of December 31, 2025 and 2024 (in thousands, except for Count of VIEs):

 

 

As of December 31, 2025

 

 

As of December 31, 2024

 

 

 

Consolidated

 

 

Unconsolidated

 

 

Consolidated

 

 

Unconsolidated

 

Count of VIEs

 

3

 

 

7

 

 

6

 

 

7

 

Assets

 

 

 

 

 

 

 

 

 

 

 

 

Net real estate

 

$

450,726

 

 

$

 

 

$

593,837

 

 

$

 

Cash and cash equivalents

 

 

1,688

 

 

 

 

 

 

4,625

 

 

 

 

Restricted cash

 

 

6,817

 

 

 

 

 

 

14,913

 

 

 

 

Notes receivable

 

 

 

 

 

 

 

 

18,571

 

 

 

 

Right-of-use lease assets - finance leases

 

 

91,863

 

 

 

 

 

 

107,714

 

 

 

 

Other assets, net

 

 

10,610

 

 

 

19,789

 

 

 

26,028

 

 

 

26,226

 

Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

Non-recourse construction loans and bridge financing, net

 

 

299,422

 

 

 

 

 

 

385,240

 

 

 

 

Lease liabilities - finance leases

 

 

108,433

 

 

 

 

 

 

121,845

 

 

 

 

Accrued liabilities and other

 

 

16,953

 

 

 

33,500

 

 

 

14,518

 

 

 

33,500

 

In May 2025, we purchased our development partner's interest in the first phase of development at Strathmore Square. Prior to the purchase, Strathmore Square was consolidated as a VIE. Subsequent to the purchase, Strathmore Square is consolidated under the voting model. Refer to Note 3 for further discussion on the transaction.

In October 2025, we exchanged our ownership in 200 Broward Avenue for full ownership of 300 Broward Avenue with our joint venture partner. Prior to the exchange, 200 Broward Avenue and 300 Broward Avenue were consolidated as VIEs. As a result of the exchange, we deconsolidated 200 Broward Avenue and consolidate 300 Broward Avenue under the voting model. Refer to Note 3 for further discussion on the transaction.

v3.25.4
Debt
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Debt

Note 6 —Debt

Non-recourse property debt

We finance apartment communities in our portfolio primarily using property-level, non-recourse, long-dated, fixed-rate debt. The following table summarizes non-recourse property debt as of December 31, 2025 and 2024 (in thousands):

 

 

 

 

 

 

 

 

As of December 31,

 

 

Maturity Date

 

Contractual Interest Rate
Range

 

Weighted-Average Interest Rate

 

2025

 

 

2024

 

Fixed-rate property debt

June 1, 2029 to June 1, 2032

 

2.78% to 4.68%

 

4.39%

 

$

341,796

 

 

$

447,955

 

Variable-rate property debt

 

 

 

 

 

 

 

 

 

 

 

Total non-recourse property debt

 

 

 

 

 

 

$

341,796

 

 

$

447,955

 

 

 

 

 

 

 

 

 

 

 

 

 

Debt issuance costs, net of accumulated amortization

 

 

 

 

 

 

 

(2,313

)

 

 

(3,529

)

Total non-recourse property debt, net

 

 

 

 

 

 

$

339,483

 

 

$

444,426

 

 

Principal and interest on our non-recourse property debt are generally payable monthly or in monthly interest-only payments with balloon payments due at maturity. As of December 31, 2025, our property debt was secured by 12 properties with an aggregate net book value of $191.1 million. These non-recourse property debt instruments contain financial covenants common to the type of borrowing, and as of December 31, 2025, we were in compliance with all such covenants.

As of December 31, 2025, the scheduled principal maturity payments for the non-recourse property debt were as follows (in thousands):

 

 

Principal Maturity Payments

 

2026

$

 

2027

 

 

2028

 

 

2029

 

179,646

 

2030

 

 

Thereafter

 

162,150

 

   Total

$

341,796

 

Non-recourse construction loans and bridge financing

Our construction loans and bridge financing, which are primarily non-recourse loans except for customary construction loan guarantees, are summarized in the following table as of December 31, 2025 and 2024 (in thousands):

 

 

 

 

 

 

 

 

As of December 31,

 

 

Maturity Date

 

Contractual Interest Rate
Range

 

Weighted-Average Interest Rate

 

2025

 

 

2024

 

Fixed-rate construction loans and bridge financing

January 1, 2028 to December 23, 2052

 

3.25% to 6.39%

 

6.30%

 

$

221,500

 

 

$

261,792

 

Variable-rate construction loans

June 3, 2026 to October 1, 2028

 

6.33% to 8.17%

 

7.12%

 

$

183,324

 

 

$

131,958

 

Total non-recourse construction loans and bridge financing

 

 

 

 

 

 

$

404,824

 

 

$

393,750

 

 

 

 

 

 

 

 

 

 

 

 

 

Assumed debt fair value adjustment, net of accumulated amortization

 

 

 

 

 

 

 

(327

)

 

 

(339

)

Debt issuance costs, net of accumulated amortization

 

 

 

 

 

 

 

(5,355

)

 

 

(8,171

)

Total non-recourse construction loans and bridge financing, net

 

 

 

 

 

 

$

399,142

 

 

$

385,240

 

Interest-only payments on our construction loans and bridge financing are generally payable monthly with balloon payments due at maturity. As of December 31, 2025, our construction debt and bridge financing was secured by 4 properties with an aggregate net book value of $596.6 million.

As of December 31, 2025, the scheduled principal maturity payments, prior to the consideration of extension options, for the non-recourse construction loans were as follows (in thousands):

 

 

 

Principal Maturity Payments

 

2026

 

$

116,115

 

2027

 

 

 

2028

 

 

282,209

 

2029

 

 

 

2030

 

 

 

Thereafter

 

 

6,500

 

   Total

 

$

404,824

 

 

Revolving Credit Facility

In December 2020, we entered into a credit agreement that provided for a $150.0 million secured credit facility, with a $20.0 million swingline loan sub-facility and a $30.0 million letter of credit sub-facility. In May 2025, we borrowed $42.8 million on the revolving credit facility to pay off the construction loan used to fund the construction of the first phase of Strathmore Square. In September 2025, we used proceeds from the sale of four suburban Boston properties to paydown in full $43.8 million of borrowings on our revolving credit facility. Certain properties sold served as collateral for the credit facility, which was retired upon completion of the sale.

v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Income Taxes

Note 7 — Income Taxes

Deferred income taxes are provided for the change in temporary differences between the basis of certain assets and liabilities for financial reporting purposes and income tax reporting purposes. The expected future tax rates are based upon enacted tax laws. Significant components of our deferred tax liabilities and assets as of December 31, 2025 and 2024 are as follows (in thousands):

 

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

Deferred tax liabilities:

 

 

 

 

 

 

Real estate and real estate partnership basis differences(1)

 

$

1,891

 

 

$

101,833

 

Lease liability - finance lease

 

 

82

 

 

331

 

Deferred tax assets:

 

 

 

 

 

 

Right-of-use lease asset - finance lease

 

 

296

 

 

 

338

 

Other

 

 

2,048

 

 

 

3,059

 

Net operating, capital, and other loss carryforwards

 

 

15,970

 

 

 

10,251

 

Valuation allowance for deferred tax assets

 

 

(16,341

)

 

 

(7,766

)

Net deferred tax (asset) liability

 

$

 

 

$

96,282

 

(1) The significant decrease in real estate and real estate partnership basis differences during the year ended December 31, 2025, is primarily due to the sale of the Brickell Assemblage and the removal of the deferred tax liability that arose from the corporate structure used to complete the acquisition of 1001 Brickell.

Significant components of income tax (benefit) expense including any interest and penalties related to income taxes are as follows for the years ended December 31, 2025, 2024, and 2023 (in thousands):

 

 

2025

 

 

2024

 

 

2023

 

Current:

 

 

 

 

 

 

 

 

 

Federal

 

$

38,853

 

 

$

314

 

 

$

463

 

State

 

 

364

 

 

 

226

 

 

 

(3,813

)

Total current

 

 

39,217

 

 

 

540

 

 

 

(3,350

)

Deferred:

 

 

 

 

 

 

 

 

 

Federal

 

 

(91,524

)

 

 

(9,845

)

 

 

(7,182

)

State

 

 

(5,288

)

 

 

(1,766

)

 

 

(2,220

)

Total deferred

 

 

(96,812

)

 

 

(11,611

)

 

 

(9,402

)

   Total income tax (benefit) expense

 

$

(57,595

)

 

$

(11,071

)

 

$

(12,752

)

 

Consolidated GAAP income or loss subject to tax consists of pretax income or loss of our taxable entities and income and gains retained by the REIT. For the years ended December 31, 2025, 2024, and 2023, we had consolidated net losses subject to tax of $33.1 million, $28.2 million, and $15.2 million, respectively.

For the year ended December 31, 2025, we recognized income tax benefit from continuing operations of $57.6 million, compared to income tax benefit of $11.1 million for the same period in 2024. The year-to-year change is due primarily to the removal of the deferred tax liability that arose in the original acquisition of 1001 Brickell offset by the actual income taxes associated with the gain on sale of the asset.

The reconciliation of income tax attributable to operations computed at the United States statutory rate to income tax benefit recognized for the year ended December 31, 2025, in accordance with the guidance in ASU 2023-09, is shown below (in thousands):

 

 

2025

 

 

 

Amount

 

 

Percent

 

Tax (benefit) expense at United States statutory rates on consolidated income or loss subject to tax

 

$

(6,944

)

 

 

21.0

%

State income tax, net of federal (benefit) expense (1)

 

 

(4,925

)

 

 

14.9

%

Effect of cross-border tax laws (2)

 

 

 

 

 

 

FDAP

 

 

1,021

 

 

 

(3.1

%)

FIRPTA

 

 

37,832

 

 

 

(114.4

%)

Effect of transaction

 

 

(89,929

)

 

 

272.0

%

Changes in valuation allowances

 

 

5,492

 

 

 

(16.6

%)

Other

 

 

(142

)

 

 

0.4

%

   Total income tax (benefit) expense

 

$

(57,595

)

 

 

174.2

%

(1) State taxes in Florida made up the majority (greater than 50%) of the tax effect in this category.

(2) The effect of the cross-border taxes primarily reflect income taxes incurred in conjunction with the sale of 1001 Brickell, offset by the removal of the deferred tax liability that arose in its original acquisition. The FDAP and FIRPTA amounts payable are included within Accrued liabilities and other within our Consolidated Balance Sheets.

The reconciliation of income tax attributable to continuing operations computed at the United States statutory rate to income tax benefit recognized for the years ended December 31, 2024 and 2023, in accordance with the guidance prior to the adoption of ASU 2023-09, is shown below (in thousands):

 

 

2024

 

 

2023

 

 

 

Amount

 

 

Percent

 

 

Amount

 

 

Percent

 

Tax (benefit) expense at United States statutory rates on consolidated income or loss subject to tax

 

$

(5,929

)

 

 

21.0

%

 

$

(3,189

)

 

 

21.0

%

United States income tax on earnings of foreign subsidiary

 

 

(4,171

)

 

 

14.8

%

 

 

(3,101

)

 

 

20.4

%

State income tax, net of federal (benefit) expense

 

 

(1,580

)

 

 

5.6

%

 

 

(8,320

)

 

 

54.8

%

Effects of permanent differences

 

 

(2,781

)

 

 

9.9

%

 

 

96

 

 

 

(0.6

%)

Valuation allowance

 

 

3,472

 

 

 

(12.3

%)

 

 

2,270

 

 

 

(14.9

%)

Other

 

 

(82

)

 

 

0.2

%

 

 

(508

)

 

 

3.3

%

   Total income tax (benefit) expense

 

$

(11,071

)

 

 

39.2

%

 

$

(12,752

)

 

 

84.0

%

Income taxes paid totaled approximately $0.9 million and $1.7 million for the years ended December 31, 2024 and 2023, respectively. Below is a summary of income taxes paid, net of refunds, by jurisdiction pursuant to the disclosure requirements of ASU 2023-09 for the year ended December 31, 2025 (in thousands):

 

 

 

2025

 

Income taxes paid, net of refunds:

 

 

 

Federal

 

$

551

 

Florida

 

 

133

 

Illinois

 

 

(200

)

Other states

 

 

14

 

Total income taxes paid, net of refunds

 

$

498

 

 

At December 31, 2025, we had federal and state net operating loss carryforwards (“NOLs”), for which the deferred tax asset was approximately $16.0 million, before a valuation allowance of $16.0 million. The NOLs expire in the years ended 2033 to 2045. Subject to certain separate return limitations, we may use these NOLs to offset a portion of taxable income generated by our TRS entities.

For income tax purposes, dividends paid to holders of Common Stock primarily consist of ordinary income, capital gains, qualified dividends, unrecaptured Section 1250 gains, or a combination thereof. For the years ended December 31, 2025, 2024, and 2023, tax attributes of dividends per share held for the entire year were estimated to be as follows (unaudited):

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

Amount

 

 

Percent

 

 

Amount

 

 

Percent

 

 

Amount

 

 

Percent

 

Ordinary income

 

$

 

 

 

0.0

%

 

$

 

 

 

0.0

%

 

$

 

 

 

0.0

%

Capital gains

 

 

1.88

 

 

 

66.3

%

 

 

 

 

 

0.0

%

 

 

 

 

 

0.0

%

Qualified dividends

 

 

 

 

 

0.0

%

 

 

 

 

 

0.0

%

 

 

 

 

 

0.0

%

Unrecaptured § 1250 gain

 

 

0.95

 

 

 

33.7

%

 

 

 

 

 

0.0

%

 

 

 

 

 

0.0

%

Return of capital

 

 

 

 

 

0.0

%

 

 

 

 

 

0.0

%

 

 

 

 

 

0.0

%

Balance at December 31,

 

$

2.83

 

 

 

100.0

%

 

$

 

 

 

0.0

%

 

$

 

 

 

0.0

%

Because the statute of limitations has not yet elapsed, our United States federal income tax returns for the year ended December 31, 2022, and subsequent years and certain of our state income tax returns for the year ended December 31, 2022, and subsequent years are currently subject to examination by the IRS or other taxing authorities. If recognized, the unrecognized tax benefits would affect our effective tax rate.

A reconciliation of the beginning and ending balance of our unrecognized tax benefits is presented below and is included in Accrued liabilities and other in our Consolidated Balance Sheets (in thousands):

 

 

 

2025

 

 

2024

 

Balance at January 1,

 

$

1,974

 

 

$

2,092

 

Additions based on tax positions in prior years

 

 

47

 

 

 

47

 

Lapse of applicable statute of limitations

 

 

 

 

 

(165

)

Balance at December 31,

 

$

2,021

 

 

$

1,974

 

In accordance with the accounting requirements for stock-based compensation, we may recognize tax benefits in connection with the exercise of stock options by employees of our TRS entities and the vesting of restricted stock awards.

v3.25.4
Aimco Equity
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Aimco Equity

Note 8 — Aimco Equity

Common Stock

Aimco's Board is authorized to issue up to 510,587,500 shares of capital stock, which consists entirely of Common Stock as of December 31, 2025. Aimco had 140,158,784 and 136,351,966 shares of Common Stock issued and outstanding at December 31, 2025 and 2024, respectively.

Stock Repurchases

Aimco's Board has, from time to time, authorized Aimco to repurchase shares of its outstanding Common Stock. The total remaining authorization for future share repurchases is 16.2 million shares of its outstanding Common Stock, subject to certain customary limitations, which may be made from time to time in the open market or in privately negotiated transactions. This remaining authorization has no expiration date. During the year ended December 31, 2025, Aimco repurchased approximately 29,000 shares of its Common Stock at a weighted-average price of $8.66 per share. During the years ended December 31, 2024, and December 31, 2023, Aimco repurchased approximately 4.9 million and 6.2 million shares of its Common Stock at weighted-average prices of $8.01 and $7.33 per share, respectively.

Cash Dividends

As a REIT, Aimco is required to distribute annually to holders of shares of its Common Stock at least 90.0% of its “real estate investment trust taxable income,” which, as defined by the Code and United States Department of Treasury regulations, is generally equivalent to net taxable ordinary income. Aimco's Board determines and declares Aimco's dividends. Pursuant to the Plan of Sale and Liquidation adopted on February 6, 2026, Aimco's Board expects to return proceeds from the monetization of the Company's assets through liquidating distributions after payment of all costs and expenses of the Plan of Sale and Liquidation, payment of liabilities, and the establishment of reserve amounts, if any.

A special cash dividend of $2.23 per share was declared on September 15, 2025, to stockholders of record on September 30, 2025. The cash dividend was paid on October 15, 2025. A special cash dividend of $0.60 per share was declared on December 19, 2024, to stockholders of record on January 14, 2025. The cash dividend was paid on January 31, 2025. No dividends were declared or paid during the year ended December 31, 2023.

v3.25.4
Partners' Capital
12 Months Ended
Dec. 31, 2025
Partners' Capital [Abstract]  
Partners' Capital

Note 9 — Partners’ Capital

In Aimco Operating Partnership’s Consolidated Balance Sheets, the OP Units held by Aimco are classified within Partners’ capital as General Partner and Special Limited Partner capital and the OP Units held by entities other than Aimco are classified within Limited Partners capital. In Aimco's Consolidated Balance Sheets, the OP Units held by entities other than Aimco are classified within permanent equity as Common noncontrolling interests in Aimco Operating Partnership.

OP Units held by Aimco are not redeemable whereas OP Units held by interests in Aimco Operating Partnership other than Aimco are redeemable at the holders’ option, subject to certain restrictions, on the basis of one OP Unit for either one share of Common Stock or cash equal to the fair value of a share of Common Stock at the time of redemption. Aimco has the option to deliver shares of Common Stock in exchange for all or any portion of such OP Units tendered for redemption. When a limited partner redeems an OP Unit for Common Stock, Limited Partners' capital is reduced, and the General Partner and Special Limited Partners’ capital is increased.

Entities that hold OP Units receive distributions in an amount equivalent to the dividends paid to holders of Common Stock. During the years ended December 31, 2025 and 2024, the Aimco Operating Partnership declared distributions per common unit of $2.23 and $0.60, respectively. There were no dividends declared or paid during the year ended December 31, 2023.

During the year ended December 31, 2025, 2,554,326 OP Units were redeemed in exchange for shares of Common Stock at an aggregate December 31, 2025 weighted-average price per unit of $7.98. There were no OP Units redeemed in exchange for shares of Common Stock during the years ended December 31, 2024, and 2023. During the years ended December 31, 2025, 2024, and 2023, approximately 76,000, 119,000, and 149,000 OP Units were redeemed in exchange for cash at aggregate weighted-average prices per unit of $8.48, $8.28, and $7.24, respectively.

v3.25.4
Earnings per Share and per Unit
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Earnings per Share and per Unit

Note 10 — Earnings per Share and per Unit

Aimco and Aimco Operating Partnership calculate basic earnings per share and basic earnings per unit based on the weighted-average number of shares of Common Stock and OP Units outstanding. We calculate diluted earnings per share and diluted earnings per unit taking into consideration dilutive shares of Common Stock and OP Unit equivalents and dilutive convertible securities outstanding during the period.

Aimco's Common Stock and OP Unit equivalents include options to purchase shares of Common Stock, which, if exercised, would result in Aimco's issuance of additional shares of Common Stock and Aimco Operating Partnership’s issuance to Aimco of additional OP Units equal to the number of shares of Common Stock purchased under the options. These equivalents also include unvested market-based restricted stock awards that do not meet the definition of participating securities, which would result in an increase in the number of shares of Common Stock and OP Units outstanding equal to the number of the shares that vest. OP Unit equivalents also include unvested long-term incentive partnership units. The Common Stock and OP Unit equivalents were included in the computation of diluted earnings per share and unit for the year ended December 31, 2025, because the effect of their inclusion was dilutive. The Common Stock and OP Unit equivalents were not included in the computation of diluted earnings per share and unit for the years ended December 31, 2024 and 2023, because the effect of their inclusion would be antidilutive. As of December 31, 2025, the Common Stock and OP Unit equivalents that could potentially dilute basic earnings per share or unit in future periods totaled 4.6 million and 8.7 million, respectively.

Aimco's time-based restricted stock awards receive non-forfeitable dividends similar to shares of Common Stock and OP Units prior to vesting, and our market-based long-term incentive partnership units (“LTIP Units”) receive non-forfeitable distributions based on specified percentages of the distributions paid to OP Units prior to vesting and conversion. The unvested restricted shares and units related to these awards are participating securities. We include the effect of participating securities in basic and diluted earnings per share and unit computations using the two-class method of allocating distributed and undistributed earnings when the two-class method is more dilutive than the treasury stock method. Participating securities were included in the computation of diluted earnings per share and unit for the year ended December 31, 2025, because the effect of their inclusion was dilutive. Participating securities were not included in the computation of diluted earnings per share and unit for the years

ended December 31, 2024 and 2023, because the effect of their inclusion would be antidilutive. As of December 31, 2025, participating securities that could potentially dilute basic earnings per share or unit in future periods totaled 1.6 million.

Reconciliations of the numerator and denominator in the calculations of basic and diluted earnings per share and per unit for the years ended December 31, 2025, 2024 and 2023, are as follows (in thousands, except per share and per unit data):

 

Year ended December 31,

 

 

2025

 

 

2024

 

 

2023

 

Earnings per share

 

 

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

 

 

Income (loss) from continuing operations

$

41,747

 

 

$

(124,162

)

 

$

(180,836

)

Less: Net (income) loss attributable to redeemable noncontrolling
   interests in consolidated real estate partnerships

 

(13,237

)

 

 

(13,958

)

 

 

(13,924

)

Less: Net (income) loss attributable to noncontrolling interests
   in consolidated real estate partnerships

 

(781

)

 

 

1,849

 

 

 

(3,991

)

Less: Net (income) loss from continuing operations attributable to common noncontrolling
   interests in Aimco Operating Partnership

 

(1,143

)

 

 

7,119

 

 

 

10,254

 

Less: Net (income) loss allocated to Aimco participating securities

 

479

 

 

 

(1,520

)

 

 

 

Income (loss) from continuing operations attributable to Aimco common stockholders

 

27,065

 

 

 

(130,672

)

 

 

(188,497

)

Income (loss) from discontinued operations, net of taxes

 

551,221

 

 

 

28,162

 

 

 

23,517

 

Less: Net (income) loss from discontinued operations attributable to common noncontrolling
   interests in Aimco Operating Partnership

 

(23,798

)

 

 

(1,478

)

 

 

(1,216

)

Less: Net (income) loss from discontinued operations allocated to Aimco participating securities

 

(7,327

)

 

 

 

 

 

 

Income (loss) from discontinued operations attributable to Aimco common stockholders

 

520,096

 

 

 

26,684

 

 

 

22,301

 

Net income (loss) attributable to Aimco common stockholders

$

547,161

 

 

$

(103,988

)

 

$

(166,196

)

 

 

 

 

 

 

 

 

 

Denominator - shares:

 

 

 

 

 

 

 

 

Basic weighted-average common stock outstanding

 

138,347

 

 

 

138,496

 

 

 

143,618

 

Diluted share equivalents outstanding

 

2,710

 

 

 

 

 

 

 

Diluted weighted-average common stock outstanding

 

141,057

 

 

 

138,496

 

 

 

143,618

 

 

 

 

 

 

 

 

 

 

Earnings (loss) per share - basic

 

 

 

 

 

 

 

 

Income (loss) from continuing operations attributable to Aimco per common share

$

0.20

 

 

$

(0.94

)

 

$

(1.32

)

Income (loss) from discontinued operations attributable to Aimco per common share

 

3.75

 

 

 

0.19

 

 

 

0.16

 

Net income (loss) attributable to Aimco per common share – basic

$

3.95

 

 

$

(0.75

)

 

$

(1.16

)

 

 

 

 

 

 

 

 

 

Earnings (loss) per share - diluted

 

 

 

 

 

 

 

 

Income (loss) from continuing operations attributable to Aimco per common share

$

0.19

 

 

$

(0.94

)

 

$

(1.32

)

Income (loss) from discontinued operations attributable to Aimco per common share

 

3.68

 

 

 

0.19

 

 

 

0.16

 

Net income (loss) attributable to Aimco per common share – diluted

$

3.87

 

 

$

(0.75

)

 

$

(1.16

)

 

 

Year ended December 31,

 

 

2025

 

 

2024

 

 

2023

 

Earnings per unit

 

 

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

 

 

Income (loss) from continuing operations

$

41,747

 

 

$

(124,162

)

 

$

(180,836

)

Less: Net (income) loss attributable to redeemable noncontrolling
   interests in consolidated real estate partnerships

 

(13,237

)

 

 

(13,958

)

 

 

(13,924

)

Less: Net (income) loss attributable to noncontrolling interests
   in consolidated real estate partnerships

 

(781

)

 

 

1,849

 

 

 

(3,991

)

Less: Net (income) loss allocated to Aimco Operating Partnership's participating securities

 

461

 

 

 

(1,520

)

 

 

 

Income (loss) from continuing operations attributable to Aimco Operating Partnership's common unitholders

 

28,190

 

 

 

(137,791

)

 

 

(198,751

)

Income (loss) from discontinued operations, net of taxes

 

551,221

 

 

 

28,162

 

 

 

23,517

 

Less: Net (income) loss from discontinued operations allocated to Aimco Operating Partnership's participating securities

 

(7,629

)

 

 

 

 

 

 

Income (loss) from discontinued operations attributable to Aimco Operating Partnership's common unitholders

 

543,592

 

 

 

28,162

 

 

 

23,517

 

Net income (loss) attributable to Aimco Operating Partnership's common unitholders

$

571,781

 

 

$

(109,629

)

 

$

(175,234

)

 

 

 

 

 

 

 

 

 

Denominator - units

 

 

 

 

 

 

 

 

Basic weighted-average OP Units outstanding

 

144,871

 

 

 

146,120

 

 

 

151,371

 

Diluted OP Unit equivalents outstanding

 

2,710

 

 

 

 

 

 

 

Diluted weighted-average OP Units outstanding

 

147,581

 

 

 

146,120

 

 

 

151,371

 

 

 

 

 

 

 

 

 

 

Earnings (loss) per unit - basic

 

 

 

 

 

 

 

 

Income (loss) from continuing operations attributable to Aimco Operating Partnership per unit

$

0.20

 

 

$

(0.94

)

 

$

(1.32

)

Income (loss) from discontinued operations attributable to Aimco Operating Partnership per unit

 

3.75

 

 

 

0.19

 

 

 

0.16

 

Net income (loss) attributable to Aimco per unit – basic

$

3.95

 

 

$

(0.75

)

 

$

(1.16

)

 

 

 

 

 

 

 

 

 

Earnings (loss) per unit - diluted

 

 

 

 

 

 

 

 

Income (loss) from continuing operations attributable to Aimco Operating Partnership per unit

$

0.19

 

 

$

(0.94

)

 

$

(1.32

)

Income (loss)from discontinued operations attributable to Aimco Operating Partnership per unit

 

3.68

 

 

 

0.19

 

 

 

0.16

 

Net income (loss) attributable to Aimco Operating Partnership per unit – diluted

$

3.87

 

 

$

(0.75

)

 

$

(1.16

)

v3.25.4
Share-Based Compensation
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Share-Based Compensation

Note 11 — Share-Based Compensation

We have a stock award and incentive program to attract and retain employees and independent directors. As of December 31, 2025, approximately 16.8 million shares were available for issuance under the Second Amended and Restated 2015 Stock Award and Incentive Plan (the “2015 Plan”). The total number of shares available for issuance under this plan may increase due to any forfeiture, cancellation, exchange, surrender, termination or expiration of an award outstanding under the 2015 Plan. Awards under the 2015 Plan may be in the form of stock options, stock, and LTIP Units as authorized under the 2015 Plan. Our plans are administered by the Compensation and Human Resources Committee of the Board.

In connection with the Separation, we entered into an agreement to modify all outstanding awards granted to the holders of such awards. Each outstanding time or performance based Aimco award was converted into one share of Aimco Common Stock and one share of AIR common stock. Generally, all such Aimco equity awards retained the same terms and vesting conditions as the original Aimco equity awards immediately before the Separation.

Following the Separation, compensation expense related to these modified awards for the employees retained by us was incurred by Aimco. The compensation expense related to these modified awards for employees of AIR was incurred by AIR.

For the years ended December 31, 2025, 2024, and 2023, total compensation cost recognized for share-based awards was (in thousands):

 

 

 

2025

 

 

2024

 

 

2023

 

Share-based compensation expense (1)

 

$

5,897

 

 

$

6,494

 

 

$

9,221

 

Capitalized share-based compensation (2)

 

 

677

 

 

 

1,019

 

 

 

1,274

 

   Total share-based compensation (3)

 

$

6,574

 

 

$

7,513

 

 

$

10,495

 

 

(1)
Amounts are recorded in General and administrative expenses in our Consolidated Statements of Operations.
(2)
Amounts are recorded in Buildings and improvements in our Consolidated Balance Sheets.
(3)
Amounts are primarily recorded in Additional paid-in capital and Common noncontrolling interests in Aimco Operating Partnership in our Consolidated Balance Sheets, and in General Partner and Special Limited Partner and Limited Partners in Aimco Operating Partnership's Consolidated Balance Sheets.

As of December 31, 2025, our share of total unvested compensation cost not yet recognized was $7.8 million. We expect to recognize this compensation cost over a weighted-average period of approximately 1.5 years. The aggregate fair value of the vested Restricted Stock Awards and LTIP I Units during each of the years ended December 31, 2025, 2024, and 2023 was $5.7 million, $2.1 million, and $0.9 million, respectively.

For our employees, we grant restricted stock awards and two forms of LTIP Units that are subject to time-based vesting and require continuous employment, typically over a period of three to five years from the grant date, and we refer to these awards as Time-Based Restricted Stock, Time-Based LTIP I Units, and Time-Based LTIP II Units. We also grant stock options, restricted stock awards, and two forms of LTIP Units, that vest conditioned on our total shareholder return (“TSR”), relative to identified indices over a forward-looking performance period of three years. We refer to these awards as TSR Stock Options, TSR Restricted Stock, and TSR LTIP II Units. Earned TSR-based awards, if any, will generally vest over a period of three to four years from the grant date, based on continued employment. Vested LTIP II Units may be converted at the holders’ option to LTIP Units for a conversion metric over a term of 10 years. Our TSR Stock Options generally expire 10 years from the date of grant.

We recognize compensation cost associated with time-based awards ratably over the requisite service periods. We recognize compensation cost related to the TSR-based awards, over the requisite service period, commencing on the grant date. The value of the TSR-based awards takes into consideration the probability that the market condition will be achieved; therefore, previously recorded compensation cost is not adjusted in the event that the market condition is not achieved, and awards do not vest.

We had Time-Based Restricted Stock, Time-Based LTIP II Units, TSR Stock Options, TSR Restricted Stock, and TSR LTIP II Units outstanding as of December 31, 2025. The following two tables summarize activity for equity compensation for the year ended December 31, 2025.

 

 

Time-Based Restricted Stock Awards

 

 

TSR Restricted Stock Awards

 

 

 

Number of
Shares

 

 

Weighted-Average
Fair Value

 

 

Number of
Shares

 

 

Weighted-Average
Fair Value

 

 

Outstanding at beginning of year

 

2,282,680

 

 

$

6.87

 

 

 

1,323,416

 

 

$

7.92

 

 

Granted

 

398,817

 

 

 

8.94

 

 

 

438,175

 

 

 

11.66

 

 

Vested

 

(847,803

)

 

 

6.73

 

 

 

(531,349

)

 

 

7.65

 

(1)

Forfeited

 

(223,905

)

 

 

7.07

 

 

 

(33,197

)

 

 

7.76

 

(1)

Outstanding at end of year

 

1,609,789

 

 

$

7.43

 

 

 

1,197,045

 

 

$

9.41

 

 

(1) Weighted-average grant date fair value is based off pre-Separation values when the awards were granted.

 

 

 

Unvested TSR LTIP II Units

 

 

Convertible LTIP II Units

 

 

Unvested TSR Stock Options

 

 

Exercisable TSR Stock Options

 

 

 

Number of
Units

 

 

Weighted-Average
Conversion
Metric

 

 

Number of
Units

 

 

Weighted-Average
Conversion
Metric

 

 

Number of
Units

 

 

Weighted-Average
Conversion
Metric

 

 

Number of
Units

 

 

Weighted-Average
Conversion
Metric

 

Outstanding at beginning of year

 

 

897,106

 

 

$

5.51

 

 

 

1,869,609

 

 

$

6.45

 

 

 

529,967

 

 

$

6.78

 

 

 

317,200

 

 

$

6.66

 

Dividend adjustment

 

N/A

 

 

N/A

 

 

N/A

 

 

N/A

 

 

N/A

 

 

N/A

 

 

 

484,512

 

 

N/A

 

Granted

 

 

206,364

 

 

 

6.96

 

 

 

 

 

 

 

 

 

128,554

 

 

 

6.96

 

 

 

 

 

 

 

Exercised

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Vested

 

 

(1,103,470

)

 

 

5.78

 

 

 

1,103,470

 

 

 

5.78

 

 

 

(658,521

)

 

 

6.82

 

 

 

658,521

 

 

 

6.82

 

Forfeited

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Outstanding at end of year (1)

 

 

 

 

$

 

 

 

2,973,079

 

 

$

3.42

 

 

 

 

 

$

 

 

 

1,460,233

 

 

$

4.53

 

(1) The TSR Stock Options and LTIP II units were adjusted during the year pursuant to anti-dilution provisions that provide for equitable adjustments in the event of a special cash dividend. The weighted-average exercise price of TSR Stock Options and LTIP II Units outstanding at end of year reflect the adjustments as a result of the special dividends paid during the year. The adjustments did not result in incremental share-based compensation expense.

 

The aggregate intrinsic values are calculated as the difference between the closing price of Aimco common stock on the last trading day of the year and the exercise price multiplied by the number of in-the-money TSR Stock Options and LTIP II

Units had they all been exercised and converted, respectively, on December 31, 2025. The aggregate intrinsic values for those that were exercisable or convertible was $9.5 million.

The following table summarizes the unvested equity that are potentially dilutive to Aimco and Aimco Operating Partnership as of December 31, 2025 (in thousands, except shares):

 

 Awards

Aimco

 

 

Unvested Compensation Not Yet Recognized (1)

 

 Time-Based Restricted Stock Awards

 

1,609,789

 

 

$

3,529

 

 TSR Restricted Stock Awards

 

1,197,045

 

 

 

4,240

 

 Total awards

 

2,806,834

 

 

$

7,769

 

(1) Unvested compensation not yet recognized represents our compensation cost for our employees. Compensation costs related to shares issued to AIR employees are recognized by AIR.

In addition to the potentially dilutive awards held by Aimco employees, AIR employees and former AIR employees hold 0.8 million stock options and 1.0 million TSR LTIP II Units. The weighted-average exercise price of stock-based options held by AIR and former AIR employees is $3.12 per share; the weighted-average exercise price of LTIP II Units held by AIR and former AIR employees is $2.68 per unit. Current and former Aimco board members also hold 0.6 million exercisable stock options with a weighted-average exercise price of $4.78 per share.

Determination of Grant-Date Fair Value Awards

We estimated the fair value of TSR-based awards granted in 2025, 2024, and 2023 using a Monte Carlo simulation valuation method. Under this method, the prices of the indices and shares of our Common Stock were simulated through the end of the performance period. The correlation matrix between shares of our Common Stock and the indices, as well as the corresponding return volatilities, were developed based upon an analysis of historical data.

The following table includes the assumptions used for the valuation of TSR-based awards that were granted in 2025, 2024, and 2023.

 TSR Award Assumptions

 

2025

 

2024

 

2023

 Grant date market value of a common share

 

$9.06

 

$7.43

 

$7.59

 Risk-free interest rate

 

4.31%-4.43%

 

4.11%-5.20%

 

3.89%-4.73%

 Dividend yield

 

0%

 

0%

 

0%

 Expected volatility

 

29.17%-39.71%

 

31.28%-33.16%

 

34.08%-36.19%

 Derived vesting period of TSR Restricted Stock

 

3

 

3

 

3

 Weighted average expected term of TSR Stock Options, TSR LTIP I Units, and TSR LTIP II Units

 

N/A

 

N/A

 

N/A

v3.25.4
Fair Value Measurements and Disclosures
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Fair Value Measurements and Disclosures

Note 12 — Fair Value Measurements and Disclosures

Recurring Fair Value Measurements

In determining the fair value of our financial instruments, we apply ASC 820, “Fair Value Measurement and Disclosures”. Fair value hierarchy under ASC 820 distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (Levels 1 and 2) and the reporting entity’s own assumptions about market participant data (Level 3). Fair value estimates may differ from the amounts that may ultimately be realized upon sale or disposition of the assets and liabilities.

From time to time, we purchase interest rate swaps, caps, and other instruments to provide protection against increases in interest rates on our variable rate debt. These instruments are presented as Interest rate contracts in our Consolidated Balance Sheets. As of December 31, 2025, we held interest rate caps with a maximum notional value of $289.0 million. These instruments were acquired for $0.5 million. The fair value of these instruments are noted in the table below.

During the year ended December 31, 2023, we monetized the $1.5 billion notional amount interest rate swaption, purchased in conjunction with the Mezzanine Investment to protect against future interest rate increases, for gross proceeds of $54.2 million.

On a recurring basis, we measure at fair value our interest rate contracts. Our interest rate contracts are classified within Level 2 of the GAAP fair value hierarchy, and we estimate their fair value using pricing models that rely on observable market information, including contractual terms, market prices, and interest rate yield curves. The fair value adjustment is included in earnings in Realized and unrealized gains (losses) on interest rate contracts in our Consolidated Statements of Operations. Changes in fair value are reflected as a non-cash transaction in adjustments to arrive at cash flows from operations, any upfront premium is reflected in Purchase of interest rate contracts, and any proceeds are reflected in Proceeds from interest rate contracts in our Consolidated Statements of Cash Flows.

During the year ended December 31, 2025, we sold our investment in stock, historically measured at fair value. As of December 31, 2024, we had investments in stock of $1.6 million classified within Level 1 of the GAAP fair value hierarchy. In addition, as of December 31, 2025 and 2024, we had investments in property technology funds of $4.9 million and $3.5 million, respectively, in entities that develop technology related to the real estate industry. These investments are measured at net asset value (“NAV”) as a practical expedient. The period of time over which the underlying assets in these investments are expected to be liquidated is unknown. See Note 13 for further information regarding unfunded commitments related to these investments.

The following table summarizes the fair value of our interest rate contracts, investments in stock, and our investments in real estate technology funds as of December 31, 2025 and 2024 (in thousands):

 

 

 

As of December 31, 2025

 

 

As of December 31, 2024

 

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

Interest rate contracts

 

$

32

 

 

$

 

 

$

32

 

 

$

 

 

$

862

 

 

$

 

 

$

862

 

 

$

 

Investments in stock

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,573

 

 

 

1,573

 

 

 

 

 

 

 

Investments in real estate technology funds (1)

 

 

4,924

 

 

 

 

 

 

 

 

 

 

 

 

3,468

 

 

 

 

 

 

 

 

 

 

Total assets

 

$

4,956

 

 

$

 

 

$

32

 

 

$

 

 

$

5,903

 

 

$

1,573

 

 

$

862

 

 

$

 

(1) Investments measured at fair value using the NAV practical expedient are not classified in the fair value hierarchy.

Fair Value Disclosures

We believe that the carrying value of the consolidated amounts of cash and cash equivalents and restricted cash approximated their fair value as of December 31, 2025 and 2024, and are categorized within Level 1 of the GAAP fair value hierarchy. We believe that the carrying value of the consolidated amounts of notes receivable approximated their fair value as of December 31, 2025 and are categorized within Level 2 of the GAAP fair value hierarchy based on the significance of certain of the observable inputs used to estimate their fair value. We estimate the fair value of our debt using an income and market approach, including comparison of the contractual terms to observable and unobservable inputs such as market interest rate risk spreads, contractual interest rates, remaining periods to maturity, debt service coverage ratios, and loan to value ratios. We classify the fair value of our non-recourse property debt and non-recourse construction loans within Level 2 of the GAAP fair value hierarchy based on the significance of certain of the observable inputs used to estimate their fair value.

The following table summarizes carrying value and fair value of our non-recourse property debt and non-recourse construction loans as of December 31, 2025 and 2024 (in thousands):

 

 

 

As of December 31, 2025

 

 

As of December 31, 2024

 

 

Carrying Value

 

 

Fair Value

 

 

Carrying Value

 

 

Fair Value

 

Non-recourse property debt

 

$

341,796

 

 

$

332,487

 

 

$

447,955

 

 

$

419,626

 

Non-recourse construction loans

 

 

404,824

 

 

 

408,568

 

 

 

393,750

 

 

 

393,756

 

Total

 

$

746,620

 

 

$

741,055

 

 

$

841,705

 

 

$

813,382

 

Nonrecurring Fair Value Measurements

Real Estate

During the year ended December 31, 2025, we recorded a non-cash impairment charge of $147.5 million related to properties located in Colorado's Front Range and Southeast Florida. Of this, approximately $87.3 million relates to the write-off of planning costs and amounts capitalized for GAAP, such as team time and interest expense for development pipeline assets for which development will not be pursued by us given our Plan of Sale and Liquidation. We used a third-party appraisal, broker opinions of value, or letter of intent to determine the fair value estimates of the properties. The fair value estimates of the properties were determined by discounted cash flow analyses or references to market comparable data.

The cash flows utilized in such discounted cash flow analysis are comprised of projected operating results, which are based upon market conditions and future expectations. The most significant unobservable inputs utilized in determining the fair value are capitalization rates and discount rates, which were 8% and 10%, respectively. Because of these inputs, we have determined that the fair value of properties using this approach are classified within Level 3 of the fair value hierarchy.

Market comparable data utilizes comparable sales, which are subject to judgment as to comparability to the valued properties. Because these inputs are derived from observable market data, we determined that the fair values of properties using this approach are classified within Level 2 of the fair value hierarchy.

Investment in IQHQ

During the years ended December 31, 2025 and 2024, we performed a qualitative impairment assessment on our passive equity investment in IQHQ and recorded non-cash impairment charges of $6.6 million and $48.6 million, respectively. The valuations of IQHQ to determine the fair values as of December 31, 2025 and 2024, incorporated fair value estimates of properties owned by IQHQ. The fair value estimates of the properties owned by IQHQ were determined by discounted cash flow analyses and references to market comparable data. The cash flows utilized in such discounted cash flow analyses are comprised of projected operating results, which are based upon market conditions and future expectations. The most significant unobservable inputs utilized in determining the fair value of these assets are capitalization rates and discount rates, which ranged from 5.75% to 8.23% and 7.25% to 9.00%, respectively, during the year ended December 31, 2025 and 6.00% to 7.00% and 7.25% to 10.25%, respectively, during the year ended December 31, 2024. Because of these inputs, we have determined that the fair value of these properties are classified within Level 3 of the fair value hierarchy.

Market comparable data utilizes comparable sales, which are subject to judgment as to comparability to the valued properties. Because these inputs are derived from observable market data, we have determined that the fair values of these properties are classified within Level 2 of the fair value hierarchy.

Mezzanine Investment

During the year ended December 31, 2023, we tested the Mezzanine Investment for impairment given triggering events that occurred and we recorded non-cash impairment charges to reduce the carrying value of the Mezzanine Investment to zero. We used internally developed models to determine the fair value of the Mezzanine Investment. This incorporated the fair value of the underlying real estate collateral that incorporates various estimates and assumptions, the most significant being the capitalization rate of 5.25% as of December 31, 2023. These assumptions are based on Level 3 inputs.

v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

Note 13 — Commitments and Contingencies

Commitments

In connection with our development, and other capital additions activities, we have entered into various construction-related contracts, and have made commitments to complete development of certain real estate, pursuant to financing or other arrangements. As of December 31, 2025, we had remaining commitments for non-recourse construction-related contracts of $87.5 million, with $105.7 million undrawn on our construction loans.

As of December 31, 2025, we have remaining unfunded commitments of $1.0 million related to our investments in property technology funds invested in entities that develop technology related to the real estate industry. The timing of the remaining funding of these commitments is uncertain.

We also enter into certain commitments for future purchases of goods and services in connection with the operations of our apartment communities. Those commitments generally have terms of one year or less and reflect expenditure levels comparable to our historical expenditures.

Legal Matters

From time to time, we may be a party to certain legal proceedings, incidental to the normal course of business. While the outcome of the legal proceedings cannot be predicted with certainty, we believe there are no legal proceedings pending that would have a material effect upon our financial condition or result of operations.

v3.25.4
Assets Held for Sale and Discontinued Operations
12 Months Ended
Dec. 31, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Assets Held for Sale and Discontinued Operations

Note 14 — Assets Held for Sale and Discontinued Operations

On August 5, 2025, we entered into an agreement to sell our suburban Boston portfolio of five properties located in Massachusetts, New Hampshire, and Rhode Island for an aggregate purchase price of $740.0 million. In September 2025, we completed the sale of four of the five properties for an aggregate purchase price of $490.0 million. These four properties include properties known as Royal Crest Estates (Marlboro), Royal Crest Estates (Warwick), Waterford Village, and Wexford Village. The sale of the fifth property, Royal Crest Estates (Nashua), was completed in October 2025, for a gross purchase price of $250.0 million. In connection with the sale of the fifth property, $173.4 million of non-recourse property debt was assumed by the purchaser. We determined that the Boston portfolio was a disposal group that met the criteria of discontinued operations as the sale of these properties represented a strategic shift that had a significant effect on our operations and, as such, the results, assets, and liabilities of these properties are classified as discontinued operations for all periods presented in accordance with ASC 205-20 “Presentation of Financial Statements: Discontinued Operations”.

We held no assets and liabilities in the Boston Portfolio disposal group as of December 31, 2025. The following table presents a summary of the major components of assets and liabilities, in accordance with GAAP, related to the discontinued operations as of December 31, 2024 (in thousands):

 

 

As of December 31, 2024

 

Buildings and improvements

$

203,593

 

Land

 

 

151,301

 

Total real estate

 

 

354,894

 

Accumulated depreciation

 

 

(176,566

)

Net real estate

 

 

178,328

 

Restricted cash

 

 

1,316

 

Other assets, net

 

 

1,451

 

Assets from discontinued operations, net

$

181,095

 

 

 

Non-recourse property debt, net

$

240,994

 

Accrued liabilities and other

 

 

4,938

 

Liabilities related to discontinued operations, net

$

245,932

 

The following table summarizes income from discontinued operations and the related gain on disposition of real estate for the years ended December 31, 2025, 2024, and 2023:

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

REVENUES

 

 

 

 

 

 

 

 

 

Rental and other property revenues

 

$

51,570

 

 

$

70,979

 

 

$

67,070

 

 

 

 

 

 

 

 

 

 

 

OPERATING EXPENSES

 

 

 

 

 

 

 

 

 

Property operating expenses

 

 

17,859

 

 

 

22,907

 

 

 

22,057

 

Depreciation and amortization

 

 

4,783

 

 

 

9,226

 

 

 

10,716

 

Total operating expenses

 

 

22,642

 

 

 

32,133

 

 

 

32,773

 

 

 

 

 

 

 

 

 

 

 

Interest income

 

 

2

 

 

 

9

 

 

 

16

 

Interest expense

 

 

(9,628

)

 

 

(10,693

)

 

 

(10,796

)

Gain on dispositions of real estate

 

 

545,914

 

 

 

 

 

 

 

Income (loss) from discontinued operations before income tax

 

 

565,216

 

 

 

28,162

 

 

 

23,517

 

Income tax benefit (expense) (1)

 

 

(13,995

)

 

 

 

 

 

 

Income (loss) from discontinued operations, net of taxes

 

 

551,221

 

 

 

28,162

 

 

 

23,517

 

(Income) loss from discontinued operations attributable to common noncontrolling
   interests in Aimco Operating Partnership

 

 

(23,798

)

 

 

(1,478

)

 

 

(1,216

)

Net income (loss) from discontinued operations attributable to Aimco

 

$

527,423

 

 

$

26,684

 

 

$

22,301

 

(1) Income taxes payable from the sale of the Boston Portfolio are included in Accrued liabilities and other in our Consolidated Balance Sheets.

 

The following table summarizes cash flow information related to the discontinued operations for the years ended December 31, 2025, and 2024:

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Total operating cash flows from (used in) discontinued operations

 

$

21,983

 

 

$

37,640

 

 

$

33,948

 

Total investing cash flows from (used in) discontinued operations

 

 

538,889

 

 

 

(4,981

)

 

 

(5,266

)

 

On December 30, 2024, Aimco entered into an agreement to sell the Brickell Assemblage. We determined the Brickell Assemblage was a disposal group that met the criteria to be classified as held for sale as of December 31, 2024. The transaction closed on December 22, 2025 and does not meet the criteria for discontinued operations classification.

On December 23, 2025, Aimco entered into an agreement to sell two properties, including a total of 660 apartment homes, located in Plantation, Florida, and Nashville, Tennessee. We determined the two properties represented a disposal group that met the criteria to be classified as held for sale as of December 31, 2025. The transaction closed in February 2026 and does not meet the criteria for discontinued operations classification.

The following summary presents the major components of assets and liabilities related to the real estate properties held for sale as of December 31, 2025, and 2024 (in thousands):

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

Buildings and improvements

$

80,627

 

$

218,388

 

Land

 

 

6,645

 

 

 

181,381

 

Total real estate

 

 

87,272

 

 

 

399,769

 

Accumulated depreciation

 

 

(61,341

)

 

 

(126,840

)

Net real estate

 

 

25,931

 

 

 

272,929

 

Restricted cash

 

 

635

 

 

 

517

 

Other assets, net

 

 

281

 

 

 

2,633

 

Assets held for sale, net

$

26,847

 

$

276,079

 

 

 

 

 

Non-recourse property debt, net

$

105,506

 

$

158,888

 

Accrued liabilities and other

 

 

2,241

 

 

 

1,732

 

Liabilities related to assets held for sale, net

$

107,747

 

$

160,620

 

v3.25.4
Business Segments
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Business Segments

Note 15 — Business Segments

We have three segments: (i) Development; (ii) Operating; and (iii) Other.

Our Development segment consists of properties that are under construction or have not achieved stabilization, as well as land held for development. As of December 31, 2025, our Development segment consists of 9 properties, including one under construction, two completed and in lease-up, one that has completed lease-up and is stabilizing operations, and five undeveloped land parcels.

Our Operating segment includes 15 residential apartment communities with 2,524 apartment homes that have achieved a stabilized level of operations as of January 1, 2024 and maintained it throughout the current year and comparable period. Two of the communities, Hillmeade and Plantation Gardens, meet the held for sale criteria in accordance with GAAP as described in Note 2. We aggregate all our apartment communities that have reached stabilization into our Operating segment.

Our Other segment consists of properties currently owned that are not included in our Development or Operating segments. Our Other segment includes The Benson Hotel, our only hotel.

During the year ended December 31, 2025, we reclassified as discontinued operations the five properties within our Boston portfolio, which was previously reported within the Operating segment. Refer to Note 14 for the operating results of our Boston portfolio. Prior period segment information has been recast based upon our current segment population, and is consistent with how our CODM evaluates the business.

Our CODM evaluates performance and allocates resources for all of our segments using property net operating income (“PNOI”), which is our measure of segment profit or loss. PNOI is defined as rental and other property revenues, excluding utility reimbursements, less direct property operating expenses, including utility reimbursements, for the consolidated communities; but excluding

the results of four apartment communities with an aggregate 142 apartment homes that we neither manage nor consolidate, our investment in IQHQ, the Mezzanine Investment, and investments in real estate technology funds; and
property management costs and casualty gains or losses, reported in consolidated amounts, in our assessment of segment performance.

Our CODM uses historical and projected PNOI to allocate resources (including employees, property, and financial or capital resources) for each segment predominantly in the annual budget process. PNOI is used to review operating trends, perform analytical comparisons between periods, and to monitor budget-to-actual variances on at least a quarterly basis in order to assess performance and allocate resources. The corporate goals, which impact short term incentive compensation for employees, also include consideration of PNOI.

The accounting policies of segments are the same as those described in the summary of significant accounting policies described in Note 2.

The following tables present the results of operations of consolidated properties with our segments for the years ended December 31, 2025, 2024, and 2023 (in thousands):

 

Development

 

 

Operating

 

 

Other

 

 

Adjustments(1)

 

 

Corporate and Amounts Not Allocated to Segments (2)

 

 

Consolidated

 

December 31, 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rental and other property revenues

$

27,518

 

 

$

72,519

 

 

$

7,553

 

 

$

6,183

 

 

$

24,713

 

 

$

138,486

 

Controllable operating expenses(3)

 

6,107

 

 

 

11,155

 

 

 

7,268

 

 

 

 

 

 

3,331

 

 

 

27,861

 

Real estate taxes, net of capitalized amounts

 

4,763

 

 

 

11,259

 

 

 

912

 

 

 

 

 

 

5,255

 

 

 

22,189

 

Utilities expense, net of utility reimbursements

 

1,645

 

 

 

688

 

 

 

276

 

 

 

6,183

 

 

 

1,262

 

 

 

10,054

 

Property insurance expense, net of capitalized amounts

 

761

 

 

 

1,768

 

 

 

130

 

 

 

 

 

 

1,525

 

 

 

4,184

 

Other property operating expenses (4)

 

 

 

 

 

 

 

 

 

 

 

 

 

4,067

 

 

 

4,067

 

Property operating expenses

 

13,276

 

 

 

24,870

 

 

 

8,586

 

 

 

6,183

 

 

 

15,440

 

 

 

68,355

 

Property net operating income (loss)

 

14,242

 

 

 

47,649

 

 

 

(1,033

)

 

 

 

 

n/a

 

 

n/a

 

Other operating expenses not allocated to segments (5)

 

 

 

 

 

 

 

 

 

 

 

 

 

(239,760

)

 

 

(239,760

)

Other items included in income before
   income tax
(6)

 

 

 

 

 

 

 

 

 

 

 

 

 

153,781

 

 

 

153,781

 

Income (loss) before income tax

$

14,242

 

 

$

47,649

 

 

$

(1,033

)

 

$

 

 

$

(76,706

)

 

$

(15,848

)

 

 

Development

 

 

Operating

 

 

Other

 

 

Adjustments(1)

 

 

Corporate and Amounts Not Allocated to Segments (2)

 

 

Consolidated

 

December 31, 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rental and other property revenues

$

9,852

 

 

$

71,689

 

 

$

6,690

 

 

$

5,409

 

 

$

44,060

 

 

$

137,700

 

Controllable operating expenses(3)

 

4,527

 

 

 

10,334

 

 

 

6,746

 

 

 

 

 

 

6,236

 

 

 

27,843

 

Real estate taxes, net of capitalized amounts

 

1,963

 

 

 

10,004

 

 

 

593

 

 

 

 

 

 

7,312

 

 

 

19,872

 

Utilities expense, net of utility reimbursements

 

1,959

 

 

 

1,070

 

 

 

255

 

 

 

5,409

 

 

 

1,410

 

 

 

10,103

 

Property insurance expense, net of capitalized amounts

 

1,019

 

 

 

1,640

 

 

 

118

 

 

 

 

 

 

2,059

 

 

 

4,836

 

Other property operating expenses (4)

 

 

 

 

 

 

 

 

 

 

 

 

 

5,423

 

 

 

5,423

 

Property operating expenses

 

9,468

 

 

 

23,048

 

 

 

7,712

 

 

 

5,409

 

 

 

22,440

 

 

 

68,077

 

Property net operating income (loss)

 

384

 

 

 

48,641

 

 

 

(1,022

)

 

 

 

 

n/a

 

 

n/a

 

Other operating expenses not allocated to segments (5)

 

 

 

 

 

 

 

 

 

 

 

 

 

(109,970

)

 

 

(109,970

)

Other items included in income before
   income tax
(6)

 

 

 

 

 

 

 

 

 

 

 

 

 

(94,886

)

 

 

(94,886

)

Income (loss) before income tax

$

384

 

 

$

48,641

 

 

$

(1,022

)

 

$

 

 

$

(183,236

)

 

$

(135,233

)

 

 

Development

 

 

Operating

 

 

Other

 

 

Adjustments(1)

 

 

Corporate and Amounts Not Allocated to Segments (2)

 

 

Consolidated

 

December 31, 2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rental and other property revenues

$

109

 

 

$

69,267

 

 

$

2,691

 

 

$

4,541

 

 

$

43,317

 

 

$

119,925

 

Controllable operating expenses(3)

 

670

 

 

 

10,167

 

 

 

4,029

 

 

 

 

 

 

6,097

 

 

 

20,963

 

Real estate taxes, net of capitalized amounts

 

84

 

 

 

8,865

 

 

 

475

 

 

 

 

 

 

5,634

 

 

 

15,058

 

Utilities expense, net of utility reimbursements

 

114

 

 

 

1,047

 

 

 

179

 

 

 

4,541

 

 

 

1,432

 

 

 

7,313

 

Property insurance expense, net of capitalized amounts

 

59

 

 

 

1,511

 

 

 

27

 

 

 

 

 

 

2,111

 

 

 

3,708

 

Other property operating expenses (4)

 

 

 

 

 

 

 

 

 

 

 

 

 

4,613

 

 

 

4,613

 

Property operating expenses

 

927

 

 

 

21,590

 

 

 

4,710

 

 

 

4,541

 

 

 

19,887

 

 

 

51,655

 

Property net operating income (loss)

 

(818

)

 

 

47,677

 

 

 

(2,019

)

 

 

 

 

n/a

 

 

n/a

 

Other operating expenses not allocated to segments (5)

 

 

 

 

 

 

 

 

 

 

 

 

 

(90,983

)

 

 

(90,983

)

Other items included in income before
   income tax
(6)

 

 

 

 

 

 

 

 

 

 

 

 

 

(170,875

)

 

 

(170,875

)

Income (loss) before income tax

$

(818

)

 

$

47,677

 

 

$

(2,019

)

 

$

 

 

$

(238,428

)

 

$

(193,588

)

(1)
Represents the reclassification of utility reimbursements, which are included in Rental and other property revenues in our Consolidated Statements of Operations, in accordance with GAAP, from revenues to property operating expenses for the purpose of evaluating segment results.
(2)
Includes the operating results of apartment communities sold during the periods shown, if any. Also includes property management expenses and casualty gains and losses, which are included in consolidated property operating expenses and are not part of our segment performance measure.
(3)
Controllable operating expenses primarily consist of property personnel costs, marketing, repairs and maintenance, and contract services.
(4)
Other property operating expenses include property management costs and casualty gains or losses, which are included in consolidated property operating expenses and are not part of our segment performance measure.
(5)
Other operating expenses not allocated to segments consists of depreciation and amortization, general and administrative expenses, and impairment on real estate.
(6)
Other items included in Income (loss) before income tax consist primarily of interest income, interest expense, mezzanine investment income (loss), net, realized and unrealized gains (losses) on interest rate contracts, realized and unrealized gains (losses) on equity investments, other income (expense), and gain on dispositions of real estate, if any.

Net real estate and non-recourse property debt and construction loans, net, of our segments as of December 31, 2025 and 2024, were as follows (in thousands):

 

Development

 

 

Operating (1)

 

 

Other

 

 

Total

 

As of December 31, 2025

 

 

 

 

 

 

 

 

 

 

 

Buildings and improvements

 

626,929

 

 

 

363,105

 

 

 

24,868

 

 

 

1,014,902

 

Land

 

148,850

 

 

 

73,101

 

 

 

364

 

 

 

222,315

 

Total real estate

 

775,779

 

 

 

436,206

 

 

 

25,232

 

 

 

1,237,217

 

Accumulated depreciation

 

(48,719

)

 

 

(231,231

)

 

 

(7,335

)

 

 

(287,285

)

Net real estate

$

727,060

 

 

$

204,975

 

 

$

17,897

 

 

$

949,932

 

 

 

 

 

 

 

 

 

 

 

 

 

Non-recourse property debt and construction loans, net

$

399,142

 

 

$

339,483

 

 

$

 

 

$

738,625

 

 

 

Development

 

 

Operating (1)

 

 

Other

 

 

Total

 

As of December 31, 2024

 

 

 

 

 

 

 

 

 

 

 

Buildings and improvements

$

620,000

 

 

$

449,591

 

 

$

75,741

 

 

$

1,145,332

 

Land

 

165,633

 

 

 

79,745

 

 

 

1,503

 

 

 

246,881

 

Total real estate

 

785,633

 

 

 

529,336

 

 

 

77,244

 

 

 

1,392,213

 

Accumulated depreciation

 

(20,872

)

 

 

(291,474

)

 

 

(10,362

)

 

 

(322,708

)

Net real estate

$

764,761

 

 

$

237,862

 

 

$

66,882

 

 

$

1,069,505

 

 

 

 

 

 

 

 

 

 

 

 

 

Non-recourse property debt and construction loans, net

$

385,240

 

 

$

444,426

 

 

$

 

 

$

829,666

 

(1)
During the year ended December 31, 2025, Hillmeade and Plantation Gardens were reclassified as held for sale. As described in Note 2, we present certain assets and liabilities of real estate properties held for sale separately in the Consolidated Balance Sheets and therefore are not included in our segment balance sheets as of December 31, 2025. The assets and the associated debt of these properties as of December 31, 2024 remain in the Operating column above for presentation purposes. Refer to Note 14 for the balance sheet of our held for sale properties.

Capital additions within our segments for the years ended December 31, 2025, 2024 and 2023, were as follows (in thousands):

 

Year Ended December 31,

 

 

2025

 

 

2024

 

 

2023

 

Development

$

93,592

 

 

$

126,125

 

 

$

258,888

 

Operating

 

9,677

 

 

 

7,800

 

 

 

6,622

 

Other

 

337

 

 

 

26

 

 

 

8,782

 

Corporate amounts not allocated to segments (1)

 

943

 

 

 

2,753

 

 

 

13,463

 

Total capital additions

$

104,549

 

 

$

136,704

 

 

$

287,755

 

 

(1)
During the years ended December 31, 2025, 2024 and 2023, certain capital additions pertained to properties that were sold and therefore are not included in our segments as capital additions at those respective year ends. We added a Corporate row to the table above for presentation purposes to display these capital additions as of December 31, 2025, 2024 and 2023, respectively.

 

In addition to the amounts disclosed in the tables above, as of December 31, 2025, the Development segment right-of-use lease assets and lease liabilities aggregated to $106.4 million and $124.8 million, respectively, and as of December 31, 2024, aggregated to $107.7 million and $121.8 million, respectively. As of December 31, 2025, right-of-use lease assets and lease liabilities primarily related to our investments in Upton Place, Strathmore Square and Oak Shore.

v3.25.4
Subsequent Events
12 Months Ended
Dec. 31, 2025
Subsequent Events [Abstract]  
Subsequent Events

Note 16 — Subsequent Events

Subsequent to year end, we redeemed, at our sole discretion, preferred equity interests for an aggregate cash purchase price of $137.6 million. The noncontrolling interest's carrying value of $136.2 million is included within Redeemable noncontrolling interests in consolidated real estate partnerships in our Consolidated Balance Sheets as of December 31, 2025. The difference between the noncontrolling interest's carrying value and the cash paid will be recognized within Net (income) loss attributable to redeemable noncontrolling interests in consolidated real estate partnerships within the period the redemption occurred.

Subsequent to year end, on January 15, 2026, we received the remaining funding of a non-refundable deposit for the sale of our portfolio of seven apartment properties (the “Chicago Portfolio”), including 1,495 units, located in the Chicago market and under contract for a gross sales price of $455 million. We determined that the Chicago Portfolio met the held-for-sale criteria beginning on this date.

Subsequent to year end, in February 2026, we closed on the sales of three properties, Hillmeade in Nashville, Tennessee, Plantation Gardens in Plantation, Florida, and the Benson Hotel and Faculty Club in Aurora, Colorado, for aggregate gross sales prices of $177.5 million.

Subsequent to year end, on February 9, 2026, Aimco declared a $1.45 per share liquidating distribution to be paid on March 13, 2026, to stockholders of record as of February 27, 2026. In conjunction, the Aimco Operating Partnership declared a distribution per common unit of $1.45.

Subsequent to year end, we received non-refundable deposits and agreed to sell two properties in New York City and one property in Atlanta, Georgia, for a combined $56.5 million. Closing of the sale of the two-property New York portfolio is scheduled for the second quarter of 2026, pending assumption of the in-place mortgage loans, the approval of which is currently being pursued. The closing of the sale of our property in Atlanta, Georgia, is also scheduled for the second quarter of 2026.

v3.25.4
Schedule III: Real Estate and Accumulated Depreciation
12 Months Ended
Dec. 31, 2025
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]  
Schedule III: Real Estate and Accumulated Depreciation

APARTMENT INVESTMENT AND MANAGEMENT COMPANY

AIMCO OP L.P.

SCHEDULE III: REAL ESTATE AND ACCUMULATED DEPRECIATION

December 31, 2025

(In Thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(2)

 

 

Gross Amount at Which

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Initial Costs

 

 

 

 

 

Costs Capitalized

 

 

Carried at Close of Period

 

 

(3)

 

 

(4)

 

 

(5)

 

 

 

 

 

 

 

 

 

 

Buildings and

 

 

Total Initial

 

 

Subsequent to

 

 

 

 

 

Buildings and

 

 

Total Carrying

 

 

Accumulated

 

 

Date

 

 

Location

 

Encumbrances

 

 

Land

 

 

Improvements

 

 

Acquisition Costs

 

 

Acquisition

 

 

Land

 

 

Improvements

 

 

Value

 

 

Depreciation

 

 

Acquired

Operating:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

118-122 West 23rd Street

 

New York, NY

 

 

(16,472

)

 

 

14,985

 

 

 

23,459

 

 

 

38,444

 

 

 

6,752

 

 

 

14,985

 

 

 

30,211

 

 

 

45,196

 

 

 

(14,757

)

 

Jun 2012

173 E. 90th Street

 

New York, NY

 

 

(12,138

)

 

 

12,066

 

 

 

4,535

 

 

 

16,601

 

 

 

9,053

 

 

 

12,066

 

 

 

13,588

 

 

 

25,654

 

 

 

(8,073

)

 

May 2004

237-239 Ninth Avenue

 

New York, NY

 

 

(6,148

)

 

 

8,495

 

 

 

1,866

 

 

 

10,361

 

 

 

1,476

 

 

 

8,495

 

 

 

3,342

 

 

 

11,837

 

 

 

(2,327

)

 

Mar 2005

1045 on the Park Apartments Homes

 

Atlanta, GA

 

 

(6,007

)

 

 

2,793

 

 

 

6,662

 

 

 

9,455

 

 

 

1,685

 

 

 

2,793

 

 

 

8,347

 

 

 

11,140

 

 

 

(3,630

)

 

Jul 2013

2200 Grace

 

Lombard, IL

 

 

(11,193

)

 

 

642

 

 

 

7,788

 

 

 

8,430

 

 

 

251

 

 

 

642

 

 

 

8,039

 

 

 

8,681

 

 

 

(5,625

)

 

Aug 2018

Bank Lofts

 

Denver, CO

 

 

(18,540

)

 

 

3,525

 

 

 

9,045

 

 

 

12,570

 

 

 

5,539

 

 

 

3,525

 

 

 

14,584

 

 

 

18,109

 

 

 

(9,463

)

 

Apr 2001

Bluffs at Pacifica, The

 

Pacifica, CA

 

 

 

 

 

8,108

 

 

 

4,132

 

 

 

12,240

 

 

 

18,940

 

 

 

8,108

 

 

 

23,072

 

 

 

31,180

 

 

 

(17,281

)

 

Oct 2006

Elm Creek

 

Elmhurst, IL

 

 

(78,095

)

 

 

5,910

 

 

 

30,830

 

 

 

36,740

 

 

 

30,344

 

 

 

5,910

 

 

 

61,174

 

 

 

67,084

 

 

 

(42,774

)

 

Dec 1997

Evanston Place

 

Evanston, IL

 

 

(46,670

)

 

 

3,232

 

 

 

25,546

 

 

 

28,778

 

 

 

17,266

 

 

 

3,232

 

 

 

42,812

 

 

 

46,044

 

 

 

(28,567

)

 

Dec 1997

Hyde Park Tower

 

Chicago, IL

 

 

(29,484

)

 

 

4,731

 

 

 

14,927

 

 

 

19,658

 

 

 

14,103

 

 

 

4,731

 

 

 

29,030

 

 

 

33,761

 

 

 

(17,750

)

 

Oct 2004

Eldridge

 

Elmhurst, IL

 

 

(26,691

)

 

 

3,483

 

 

 

35,706

 

 

 

39,189

 

 

 

235

 

 

 

3,483

 

 

 

35,941

 

 

 

39,424

 

 

 

(5,769

)

 

Aug 2021

Willow Bend

 

Rolling Meadows, IL

 

 

(43,501

)

 

 

2,717

 

 

 

15,437

 

 

 

18,154

 

 

 

16,218

 

 

 

2,717

 

 

 

31,655

 

 

 

34,372

 

 

 

(27,513

)

 

May 1998

Yorktown Apartments

 

Lombard, IL

 

 

(46,857

)

 

 

2,413

 

 

 

10,374

 

 

 

12,787

 

 

 

50,937

 

 

 

2,414

 

 

 

61,310

 

 

 

63,724

 

 

 

(47,702

)

 

Dec 1999

Total Operating

 

 

 

 

(341,796

)

 

 

73,100

 

 

 

190,307

 

 

 

263,407

 

 

 

172,799

 

 

 

73,101

 

 

 

363,105

 

 

 

436,206

 

 

 

(231,231

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Development:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bioscience 4

 

Aurora, CO

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Feb 2023

34th Street

 

Miami, FL

 

 

(67,209

)

 

 

19,582

 

 

 

 

 

 

19,582

 

 

 

108,122

 

 

 

19,872

 

 

 

107,832

 

 

 

127,704

 

 

 

 

 

Jul 2021

One Edgewater

 

Miami, FL

 

 

 

 

 

12,377

 

 

 

 

 

 

12,377

 

 

 

2,183

 

 

 

14,560

 

 

 

 

 

 

14,560

 

 

 

 

 

Jul 2021

Flying Horse

 

Colorado Springs, CO

 

 

 

 

 

4,257

 

 

 

 

 

 

4,257

 

 

 

(1,132

)

 

 

3,125

 

 

 

 

 

 

3,125

 

 

 

 

 

Jul 2021

Oak Shore

 

Corte Madera, CA

 

 

(22,115

)

 

 

 

 

 

 

 

 

 

 

 

57,806

 

 

 

 

 

 

57,806

 

 

 

57,806

 

 

 

(5,216

)

 

Jun 2021

Upton Place

 

Washington, DC

 

 

(215,000

)

 

 

 

 

 

21,280

 

 

 

21,280

 

 

 

277,534

 

 

 

 

 

 

298,814

 

 

 

298,814

 

 

 

(30,575

)

 

Dec 2020

Strathmore Square

 

Washington, DC

 

 

(100,500

)

 

 

 

 

 

 

 

 

 

 

 

161,033

 

 

 

 

 

 

161,033

 

 

 

161,033

 

 

 

(12,928

)

 

Feb 2022

300 W. Broward Blvd.

 

Ft. Lauderdale, FL

 

 

 

 

 

21,355

 

 

 

 

 

 

21,355

 

 

 

383

 

 

 

20,294

 

 

 

1,444

 

 

 

21,738

 

 

 

 

 

Jan 2022

Fitzsimons Phase Four

 

Aurora, CO

 

 

 

 

 

2,016

 

 

 

 

 

 

2,016

 

 

 

(1,016

)

 

 

1,000

 

 

 

 

 

 

1,000

 

 

 

 

 

Dec 2022

Sears Parcel 1

 

Ft. Lauderdale, FL

 

 

 

 

 

68,485

 

 

 

 

 

 

68,485

 

 

 

(7,615

)

 

 

60,870

 

 

 

 

 

 

60,870

 

 

 

 

 

Jun 2022

Sears Parcel 2

 

Ft. Lauderdale, FL

 

 

 

 

 

20,737

 

 

 

 

 

 

20,737

 

 

 

(4,824

)

 

 

15,913

 

 

 

 

 

 

15,913

 

 

 

 

 

Jul 2022

Sears Parcel 3

 

Ft. Lauderdale, FL

 

 

 

 

 

16,402

 

 

 

 

 

 

16,402

 

 

 

(3,186

)

 

 

13,216

 

 

 

 

 

 

13,216

 

 

 

 

 

Jun 2022

Total Development

 

 

 

 

(404,824

)

 

 

165,211

 

 

 

21,280

 

 

 

186,491

 

 

 

589,288

 

 

 

148,850

 

 

 

626,929

 

 

 

775,779

 

 

 

(48,719

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The Benson Hotel

 

Aurora, CO

 

 

 

 

 

1,503

 

 

 

4,414

 

 

 

5,917

 

 

 

19,315

 

 

 

364

 

 

 

24,868

 

 

 

25,232

 

 

 

(7,335

)

 

Jan 2021

Total Other

 

 

 

 

 

 

 

1,503

 

 

 

4,414

 

 

 

5,917

 

 

 

19,315

 

 

 

364

 

 

 

24,868

 

 

 

25,232

 

 

 

(7,335

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Held for sale (6):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hillmeade

 

Nashville, TN

 

 

(46,026

)

 

 

2,872

 

 

 

16,070

 

 

 

18,942

 

 

 

19,929

 

 

 

2,872

 

 

 

35,999

 

 

 

38,871

 

 

 

(27,008

)

 

Nov 1994

Plantation Gardens

 

Plantation, FL

 

 

(60,133

)

 

 

3,773

 

 

 

19,443

 

 

 

23,216

 

 

 

25,185

 

 

 

3,773

 

 

 

44,628

 

 

 

48,401

 

 

 

(34,333

)

 

Oct 1999

Total Held for sale

 

 

 

 

(106,159

)

 

 

6,645

 

 

 

35,513

 

 

 

42,158

 

 

 

45,114

 

 

 

6,645

 

 

 

80,627

 

 

 

87,272

 

 

 

(61,341

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Debt issuance costs and other non-cash adjustments (1)

 

 

 

 

8,648

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Portfolio

 

 

 

$

(844,131

)

 

$

246,459

 

 

$

251,514

 

 

$

497,973

 

 

$

826,516

 

 

$

228,960

 

 

$

1,095,529

 

 

$

1,324,489

 

 

$

(348,626

)

 

 

 

(1)
Includes unamortized fair market adjustments of debt assumed in the acquisition of properties.
(2)
Includes costs capitalized since acquisition or date of initial acquisition of the community, less impairment charges recognized on real estate.
(3)
The aggregate cost of land and depreciable property for federal income tax purposes was approximately $1.5 billion as of December 31, 2025. (unaudited)
(4)
Depreciable life for buildings and improvements ranges from five to 30 years and is calculated on a straight-line basis.
(5)
Date we acquired the apartment community or first acquired the partnership that owns the community.
(6)
The two properties held for sale as of December 31, 2025 are included within our Operating segment, but disclosed separately within this schedule as their assets are included within Assets from discontinued operations and held for sale, net within our Consolidated Balance Sheets.

APARTMENT INVESTMENT AND MANAGEMENT COMPANY

AIMCO OP L.P.

SCHEDULE III: REAL ESTATE AND ACCUMULATED DEPRECIATION

For the Years Ended December 31, 2025, 2024, and 2023

(In Thousands)

 

The following table reconciles real estate and accumulated depreciation, excluding discontinued operations, from January 1, 2023 to December 31, 2025:

 

 

2025

 

 

2024

 

 

2023

 

Total real estate balance at beginning of year

 

$

1,392,213

 

 

$

1,859,959

 

 

$

1,610,685

 

Acquisitions

 

 

 

 

 

 

 

 

1,893

 

Capital additions

 

 

104,549

 

 

 

136,704

 

 

 

287,755

 

Impairment on real estate

 

 

(147,300

)

 

 

 

 

 

 

Dispositions

 

 

 

 

 

(193,878

)

 

 

(30,347

)

Write-offs of fully depreciated assets and other

 

 

(24,040

)

 

 

(10,803

)

 

 

(10,027

)

Amounts related to assets held for sale

 

 

(88,205

)

 

 

(399,769

)

 

 

 

Total real estate balance at end of year

 

$

1,237,217

 

 

$

1,392,213

 

 

$

1,859,959

 

 

 

 

 

 

 

 

 

 

Accumulated depreciation balance at beginning of year

 

$

322,708

 

 

$

408,332

 

 

$

365,340

 

Depreciation

 

 

49,958

 

 

 

70,775

 

 

 

53,019

 

Dispositions

 

 

 

 

 

(18,756

)

 

 

 

Write-offs of fully depreciated assets and other

 

 

(24,040

)

 

 

(10,803

)

 

 

(10,027

)

Amounts related to assets held for sale

 

 

(61,341

)

 

 

(126,840

)

 

 

 

Accumulated depreciation balance at end of year

 

$

287,285

 

 

$

322,708

 

 

$

408,332

 

 

The following table reconciles real estate and accumulated depreciation classified as discontinued operations, from January 1, 2023 to December 31, 2025:

 

 

2025

 

 

2024

 

 

2023

 

Total real estate balance at beginning of year

 

$

354,894

 

 

$

354,664

 

 

$

352,798

 

Capital additions

 

 

5,680

 

 

 

4,968

 

 

 

5,166

 

Dispositions

 

 

(355,840

)

 

 

 

 

 

 

Write-offs of fully depreciated assets and other

 

 

(4,734

)

 

 

(4,738

)

 

 

(3,300

)

Total real estate balance at end of year

 

$

 

 

$

354,894

 

 

$

354,664

 

 

 

 

 

 

 

 

 

 

Accumulated depreciation balance at beginning of year

 

$

176,566

 

 

$

172,470

 

 

$

165,382

 

Depreciation

 

 

4,522

 

 

 

8,834

 

 

 

10,388

 

Dispositions

 

 

(176,354

)

 

 

 

 

 

 

Write-offs of fully depreciated assets and other

 

 

(4,734

)

 

 

(4,738

)

 

 

(3,300

)

Accumulated depreciation balance at end of year

 

$

 

 

$

176,566

 

 

$

172,470

 

v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Basis of Presentation

Basis of Presentation

The accompanying consolidated financial statements include the accounts of Aimco, Aimco Operating Partnership, and their consolidated entities. Aimco Operating Partnership’s consolidated financial statements include the accounts of Aimco Operating Partnership and its consolidated entities. All significant intercompany balances have been eliminated in consolidation.

As used herein, and except where the context otherwise requires, “partnership” refers to a limited partnership or a limited liability company and “partner” refers to a partner in a limited partnership or a member of a limited liability company.

Certain reclassifications have been made to prior period amounts to conform to the current period consolidated financial statement presentation with no effect on the Company’s previously reported results of operations, financial position, or cash flows.

Principles of Consolidation

Principles of Consolidation

We account for joint ventures and other similar entities in which we hold an ownership interest in accordance with the consolidation guidance. We first evaluate whether each entity is a variable interest entity (“VIE”). Under the VIE model, we consolidate an entity in which we are considered the primary beneficiary. The primary beneficiary is the entity that has (i) the power to direct the activities that most significantly impact the entity's economic performance and (ii) the obligation to absorb losses of the VIE or the right to receive benefits from the VIE that could be significant to the VIE. In addition, when an entity is not a VIE, we consolidate an entity under the voting model when we control the entity through ownership of a majority voting interest. Refer to Note 5 for further information.

Common Noncontrolling Interests in Aimco Operating Partnership

Common noncontrolling interests in Aimco Operating Partnership

Common noncontrolling interests in Aimco Operating Partnership consist of OP Units held by third parties, and are reflected in Aimco’s accompanying Consolidated Balance Sheets as Common noncontrolling interests in Aimco Operating Partnership. Aimco Operating Partnership’s income or loss is allocated to the holders of OP Units, other than Aimco, based on the weighted-average number of OP Units (including OP Units held by Aimco) outstanding during the period. For the years ended December 31, 2025, 2024, and 2023, the holders of OP Units had a weighted-average economic ownership interest in Aimco Operating Partnership of approximately 4.5%, 5.2%, and 5.1%, respectively. Substantially all of the assets and liabilities of Aimco are held by Aimco Operating Partnership.

Redeemable noncontrolling interests in consolidated real estate partnerships

Redeemable noncontrolling interests consist of equity interests held by a limited partner in a consolidated real estate partnership that generally, after a specified holding period, has the right to require such partnership to redeem all or a portion of the noncontrolling interest in accordance with the partnership agreement. If a consolidated real estate partnership includes redemption rights that are not within our control, the noncontrolling interest is included as temporary equity.

Redeemable noncontrolling interests in consolidated real estate partnerships as of December 31, 2025, consists of the following: (i) a preferred equity interest that receives 8.0% preferred return per annum in an entity that owns a portfolio of operating apartment communities, (ii) a preferred equity interest accruing 9.7% preferred return per annum in a consolidated joint venture with a residential apartment community in lease-up, and (iii) a preferred equity interest accruing 14.5% preferred return per annum in an entity that owns a waterfront ground-up development. Capital contributions, distributions, and net income attributable to redeemable noncontrolling interests in consolidated real estate partnerships are determined in accordance with the relevant partnership agreements. These interests are presented as Redeemable noncontrolling interests in consolidated real estate partnerships in our Consolidated Balance Sheets as of December 31, 2025.

The assets of our consolidated real estate partnerships must first be used to settle the liabilities of the consolidated real estate partnerships. The consolidated real estate partnership’s creditors do not have recourse to the general credit of Aimco Operating Partnership.

The following table shows changes in our redeemable noncontrolling interests in consolidated real estate partnerships during the years ended December 31, 2025 , 2024, and 2023 (in thousands):

 

 

2025

 

 

2024

 

 

2023

 

Balance at Beginning of Period

 

$

142,931

 

 

$

171,632

 

 

$

166,826

 

Contributions

 

 

15,789

 

 

 

6,409

 

 

 

125

 

Distributions

 

 

(8,158

)

 

 

(8,318

)

 

 

(9,243

)

Purchases(1)

 

 

(5,419

)

 

 

 

 

 

 

Redemptions

 

 

 

 

 

(38,473

)

 

 

 

Net income

 

 

13,237

 

 

 

13,958

 

 

 

13,924

 

Other(2)

 

 

(88

)

 

 

(2,277

)

 

 

 

Balance at December 31,

 

$

158,292

 

 

$

142,931

 

 

$

171,632

 

(1) In May 2025, we purchased all of the outstanding redeemable noncontrolling interest from our development partner in the Strathmore Square property for a cash purchase price of $5.0 million.

(2) In September 2024, we secured a $55.5 million preferred equity commitment from a third-party for the development of a luxury water-front rental development in Miami, Florida. Costs incurred were treated as a discount to Redeemable noncontrolling interests in consolidated real estate partnerships and are amortized using the effective interest method in accordance with GAAP.

Mezzanine Investment

Mezzanine Investment

In November 2019, Aimco Predecessor made a five-year, $275.0 million mezzanine loan to the partnership owning the “Parkmerced Apartments” located in southwest San Francisco (the “Mezzanine Investment”). The loan bears interest at a 10% annual rate, accruing if not paid from property operations. While legal ownership of the subsidiaries that originated and hold the Mezzanine Investment was retained by AIR following the Separation, AIR is obligated to pass payments received on the Mezzanine Investment to us, and we are obligated to indemnify AIR against any costs and expenses related thereto. We have the risks and rewards of ownership of the Mezzanine Investment.

Throughout the term of the Mezzanine Investment, we have performed an assessment to determine whether the fair value of the Mezzanine Investment is less than its net carrying value on an other-than-temporary basis. In 2023, we determined our Mezzanine Investment was incrementally impaired after considering various factors, including the mezzanine loan’s nearing maturity date and further decline in value of the real estate collateral. As a result, we recognized a non-cash impairment charge of $158.0 million to reduce the carrying value of the Mezzanine Investment to zero.

In June 2023, we closed on the sale of a 20% non-controlling participation in the Mezzanine Investment for $33.5 million. The partial sale and transfer of the financial interest did not qualify for sale accounting and therefore, we recorded the cash received from the purchaser as a liability, which is included in Accrued liabilities and other in our Consolidated Balance Sheets. Although the cash received is accounted for as a liability, no amount is due to the purchaser until after we receive $134.0 million plus an annualized return. While the Mezzanine Investment had not been repaid and was in maturity default as of December 31, 2025, we are precluded from derecognizing the liability until it has been extinguished in accordance with GAAP.

In connection with the participation sold, the purchaser also made a $4.0 million non-refundable payment for the option to acquire the remaining 80% in the Mezzanine Investment. The option expired unexercised in the quarter ended December 31, 2023. As a result, we recognized the non-refundable payment in Mezzanine investment income (loss), net in our Consolidated Statements of Operations.

Real Estate

Real Estate

Capital additions

We capitalize costs, including certain indirect costs, incurred in connection with our capital additions activities, including redevelopments, other tangible apartment community improvements, and replacements of existing community components. Included in these capitalized costs are payroll costs associated with time spent by employees in connection with the planning, execution, and control of all capital addition activities at our communities. We characterize as “indirect costs” an allocation of certain department costs, including payroll, at the area operations and corporate levels that clearly relate to capital addition activities. We also capitalize interest, property taxes, and insurance during periods in which construction projects are in progress. We commence capitalization of costs, including certain indirect costs, incurred in connection with our capital addition activities, at the point in time when activities necessary to get communities, apartment homes, or leased spaces ready for their intended use begin. These activities include when communities, apartment homes or leased spaces are undergoing physical construction, as well as when homes or leased spaces are held vacant in advance of planned construction, provided that other activities such as permitting, planning, and design are in progress. We cease the capitalization of costs when the capital additions activities are suspended or when communities or components thereof are substantially complete and ready for their intended use, which is typically when construction has been completed and homes or leased spaces are available for occupancy. We charge costs including ordinary repairs, maintenance, and resident turnover costs to property operating expense, as incurred.

For the years ended December 31, 2025, 2024, and 2023, we capitalized to buildings and improvements $12.9 million, $21.5 million, and $39.7 million of interest costs, respectively. For the years ended December 31, 2025, 2024, and 2023, we capitalized to buildings and improvements $5.7 million, $8.0 million, and $14.3 million of indirect costs, respectively.

Assets held for sale and discontinued operations

We classify properties as held for sale when they meet the GAAP criteria, which include (among others): (a) management commits to and initiates a plan to sell the asset; (b) the sale is probable and expected to be completed within one year under terms that are usual and customary for sales of such assets; and (c) actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn, which is typically indicated by receipt of a significant, non-refundable deposit from the buyer pursuant to a sales contract. We present the assets and liabilities of any real estate properties held for sale separately in the Consolidated Balance Sheets. Properties held for sale are measured at the lower of the carrying amount or the fair value less the cost to sell. Upon the classification of an asset as held for sale, no further depreciation is recorded.

In connection with the held for sale evaluation, if the disposal or intended disposal represents a strategic shift in operations (e.g., a disposal of a major geographic area or a major line of business) that has, or will have, a major effect on our consolidated

financial statements, then the property is presented as discontinued operations. For any property qualifying for classification as discontinued operations, the components of net income (loss) presented as discontinued operations are primarily comprised of rental and other property revenues, property operating expenses, depreciation and amortization, and interest expense. We reclassify interest expense related to property debt within discontinued operations when the related property is sold or classified as held for sale. For periods prior to the property qualifying for discontinued operations, we reclassify the results of operations to discontinued operations. The net gain on sale is presented in discontinued operations when recognized. We combine the operating, investing, and financing portions of cash flows attributable to discontinued operations with respective cash flows from continuing operations in the accompanying Consolidated Statements of Cash Flows. See Note 14 for additional information regarding assets held for sale and discontinued operations. Unless otherwise noted or separately presented, the information disclosed in Note 3 through Note 16 (with the exception of Note 14) refer only to our continuing operations and do not include discussion of balances or activity related to the properties presented within discontinued operations.

Gain or (loss) on dispositions of real estate

Gains or losses on dispositions are recognized when the criteria for the derecognition of a nonfinancial asset are met, including when control of the real estate has transferred. Upon disposition, the related assets and liabilities are derecognized, and the gain or loss on disposition is recognized as the difference between the carrying amount of those assets and liabilities and the value of consideration received. For the years ended December 31, 2025, 2024, and 2023, we recognized total Gain on dispositions of real estate, including discontinued operations, of $783.0 million, $10.6 million, and $8.0 million, respectively. Refer to Note 3 for further information regarding real estate dispositions.

Impairment of Real Estate and Other Long-lived Assets

Impairment of real estate and other long-lived assets

Real estate and other long-lived assets to be held and used are stated at cost, less accumulated depreciation and amortization, unless the carrying amount of the asset is not recoverable. If events or circumstances indicate that the carrying amount of an asset may not be recoverable, we assess its recoverability by comparing the carrying amount to our estimate of the undiscounted future cash flows, excluding interest charges, of the asset. If the carrying amount exceeds the aggregate undiscounted future cash flows, we recognize an impairment loss to the extent the carrying amount exceeds the estimated fair value of the asset. The future cash flows utilized in the evaluation of recoverability and the measurement of fair value are highly subjective and are based on assumptions, such as anticipated hold periods, future occupancy, future rental or room rates, discount rates, capitalization rates, and recent sales data for comparable properties. In the year ended December 31, 2025, we assessed our properties for impairment as a result of a change in estimated hold period, and, for certain development pipeline properties, the decision not to pursue development given the Plan of Sale and Liquidation. Our assessment resulted in $147.5 million of impairment recognized on certain properties located within Colorado's Front Range and Southeast Florida for the year ended December 31, 2025. The properties are presented within the Development and Other segments within Note 15. There were no such impairments for the years ended December 31, 2024 and 2023.

Restricted Cash

Restricted cash

Restricted cash consists of tenant security deposits, cash restricted as required by our debt agreements, and cash restricted in association with legal, municipal, federal, or tax requirements. The reconciliation of cash flow information is as follows (in thousands):

 

2025

 

 

2024

 

 

2023

 

Cash and cash equivalents

$

394,891

 

 

$

141,072

 

 

$

122,601

 

Restricted cash

 

11,670

 

 

 

30,051

 

 

 

15,452

 

Restricted cash from discontinued operations and held for sale

 

635

 

 

 

1,833

 

 

 

1,214

 

Cash, cash equivalents, and restricted cash

$

407,196

 

 

$

172,956

 

 

$

139,267

 

Cash Equivalents

Cash equivalents

We classify highly liquid investments with an original maturity of three months or less as cash equivalents. We maintain cash and cash equivalents in financial institutions in excess of insured limits. We have not experienced any losses in these accounts in the past and believe that we are not exposed to significant credit risk because our accounts are deposited with major financial institutions.

Supplemental cash flow information for the years ended December 31, 2025, 2024, and 2023 is as follows (in thousands):

 

Year Ended December 31,

 

 

2025

 

 

2024

 

 

2023

 

SUPPLEMENTAL CASH FLOW INFORMATION:

 

 

 

 

 

 

 

 

Interest paid, net of amounts capitalized

$

60,505

 

 

$

47,554

 

 

$

32,795

 

Cash paid for income taxes (Note 7)

 

498

 

 

 

931

 

 

 

1,711

 

Non-cash transactions associated with the disposition of real estate:

 

 

 

 

 

 

 

 

Issuance of seller financing

 

85,000

 

 

 

 

 

 

17,432

 

Non-recourse property debt assumed by buyer

 

173,435

 

 

 

 

 

 

 

Other non-cash investing and financing transactions:

 

 

 

 

 

 

 

 

Right-of-use lease assets - operating leases

 

225

 

 

 

 

 

 

718

 

Lease liabilities - operating leases

 

225

 

 

 

 

 

 

718

 

Notes receivable settled in deconsolidation of real estate partnership (Note 3)

 

19,038

 

 

 

 

 

 

 

Contribution of real estate to unconsolidated real estate partnership

 

 

 

 

 

 

 

5,700

 

Accrued capital expenditures (at end of year)

 

16,355

 

 

 

11,962

 

 

 

40,340

 

Notes Receivable

Notes receivable

In accordance with GAAP, notes receivable are classified as held for sale or held for investment. Notes receivable are classified as held for sale when originated with the intent and ability to sell the loan. Notes receivable held for sale are recorded at the lower of amortized cost or fair value and determined on an aggregate basis. Notes receivable held for investment are recorded at amortized cost, net of the estimated provision for expected credit losses. A write-off is recognized when all or a portion of the notes receivable is deemed uncollectible. Interest income on notes receivable is recognized using the effective interest method and is classified within Interest income in our Consolidated Statements of Operations. Direct costs incurred in originating notes, along with any premium or discount, are deferred and amortized as an adjustment to interest income over the note’s term using the effective interest method, or on a straight-line basis, which approximates the effective interest method when used.

The following table summarizes our Notes receivable as of December 31, 2025 and 2024 (in thousands):

 

December 31, 2025

 

 

December 31, 2024

 

Notes receivable - held for sale:

 

 

 

 

 

Note A (1)

$

85,363

 

 

$

 

Notes receivable - held for investment:

 

 

 

 

 

Note B (2)

 

18,500

 

 

 

40,209

 

Note C (3)

 

 

 

 

18,585

 

 Total notes receivable

$

103,863

 

 

$

58,794

 

(1) In December 2025, Aimco issued seller financing notes in conjunction with the sale of the Brickell Assemblage. Refer to Note 3 for a description of the contractual terms of the seller financing notes.

(2) Subsequent to year end, we finalized an agreement to monetize a seller financing note that had an effective interest rate of 6.0% and a current annual interest rate of 2.9%. The agreement was structured as a modification and repayment of the note in January 2026, reducing the principal balance of $43.2 million to $18.5 million. As a result, we recorded a provision for credit losses of $22.9 million and a write-off to reduce the amortized cost to $18.5 million as of December 31, 2025. The provision for credit losses is reflected in Credit loss expense in our Consolidated Statements of Operations and as a reduction in the carrying value of Notes Receivable in our Consolidated Balance Sheets. Prior to the write-off, the amortized cost was $41.4 million, calculated as the note's $43.2 million principal balance less unamortized discount of $1.5 million and allowance for credit losses of $0.3 million. For the years ended December 31, 2025, 2024, and 2023, the amortization of the discount was $1.2 million, $1.1 million, and $1.1 million, respectively, which was recorded as a component of Interest Income in our Consolidated Statements of Operations.

A roll forward of our allowance for credit losses for the year ended December 31, 2025 is as follows:

 

2025

 

Balance at Beginning of Period

$

(276

)

Provision for credit losses

 

(22,899

)

Write-offs charged against allowance for credit losses

 

23,175

 

Balance at December 31,

$

 

(3) In December 2023, we sold a land parcel in downtown Fort Lauderdale also referred to as 200 Broward Avenue. In conjunction with this sale, we provided seller financing with a stated value of $21.2 million that was recorded net of $3.8 million of variable consideration. A portion of the interest payments accrued and were added to the principal balance, due at maturity of the note. In October 2025 we completed the transfer of our ownership interest in the joint venture holding the seller financing as further discussed in Note 3.

Other Assets, net

Other assets, net

Other assets, net were comprised of the following amounts as of December 31, 2025 and 2024 (in thousands):

 

December 31, 2025

 

 

December 31, 2024

 

Other investments

$

9,444

 

 

$

16,115

 

Deferred costs, deposits, and other

 

9,322

 

 

 

11,233

 

Prepaid expenses and real estate taxes

 

16,079

 

 

 

13,209

 

Interest rate contracts (1)

 

55

 

 

 

891

 

Unconsolidated real estate partnerships

 

15,270

 

 

 

15,155

 

Intangible assets, net

 

12,262

 

 

 

13,154

 

Corporate fixed assets, net of accumulated depreciation of $10,103 and $9,591 as of December 31, 2025 and December 31, 2024, respectively

 

5,880

 

 

 

9,844

 

Accounts receivable, net of allowances of $927 and $352 as of December 31, 2025 and December 31, 2024, respectively

 

13,780

 

 

 

7,824

 

Deferred tax assets

 

 

 

 

5,175

 

 Total other assets, net

$

82,092

 

 

$

92,600

 

(1) We account for our interest rate contracts as non-designated hedges. See Note 12 for discussion of our fair value measurements for these instruments.

Other Investments

Other investments

Other investments consist of passive equity investments in stock, property technology funds, and IQHQ, a privately held life sciences real estate development company. We measure our investments in property technology funds using the NAV practical expedient since they do not have readily determinable fair values.

During the year ended December 31, 2025, we sold our investment in stock, historically measured at fair value. During the year ended December 31, 2025, we recognized net losses on our investment in stock of $0.3 million, compared to unrealized losses of $1.3 million in 2024 and unrealized gains of $0.7 million in 2023. During the years ended December 31, 2025, 2024 and 2023, we recognized unrealized gains on our investments in property technology funds of $1.1 million, $0.4 million, and $0.0 million, respectively. See Note 12 for discussion of our fair value measurements for these investments.

Investment in IQHQ

Investment in IQHQ

In 2020, Aimco Predecessor made a $50.0 million commitment to IQHQ, a privately held life sciences real estate development company. We account for our investment in IQHQ using the measurement alternative. Under the measurement alternative, the investment is measured at cost less impairment if any needed, with subsequent adjustments for observable price changes of identical or similar investments of the same issuer since it does not have a readily determinable fair value.

In 2022, after fully funding our commitment, 22% of our original investment in IQHQ was redeemed for $16.5 million. Our remaining investment in IQHQ, with a cost basis of $39.2 million, was adjusted upward to $59.7 million at the same per share value as the cash redemption per share. In 2024, we recorded a non-cash impairment charge of $48.6 million to reduce the carrying value of the investment in IQHQ to $11.1 million.

On a periodic basis, we perform a qualitative impairment assessment on our investment in IQHQ in accordance with GAAP. During the year ended December 31, 2025, we determined that our investment in IQHQ was impaired after consideration of factors, such as continued adverse capital market conditions, IQHQ's financial condition, and capital raising activities that further diluted our investment. As a result, we recorded a non-cash impairment charge of $6.6 million to reduce the carrying value of the investment in IQHQ to $4.5 million as of December 31, 2025.

The non-cash impairments are reflected in Realized and unrealized gains (losses) on equity investments in our Consolidated Statements of Operations for the years ended December 31, 2025, and 2024, and as a reduction in the carrying value of Other investments included in Other assets, net in our Consolidated Balance Sheets as of December 31, 2025, and 2024. No realized or unrealized gains or losses were recognized during the year ended December 31, 2023.

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

Equity ownership in IQHQ under measurement alternative:

 

 

 

 

 

 

Initial cost of remaining balance

 

$

39,185

 

 

$

39,185

 

Cumulative upward adjustments

 

 

20,501

 

 

 

20,501

 

Cumulative impairment

 

 

(55,167

)

 

 

(48,615

)

Total carrying value

 

$

4,519

 

 

$

11,071

 

Deferred Costs, Deposits, and Other

Deferred costs, deposits, and other

We defer leasing costs incremental to a lease that we would not have incurred if the contract had not been obtained. These costs are amortized over the lease term on the same basis as lease income, and are included in Depreciation and amortization in our Consolidated Statements of Operations.

We also defer debt issuance costs, lender fees and other direct costs incurred in obtaining new financing and amortize the amounts over the terms of the related loan agreements. In connection with the modification of existing financing arrangements, we defer lender fees and amortize these costs and any unamortized debt issuance costs over the term of the modified loan agreement. Debt issuance costs associated with non-recourse property debt are presented as a direct deduction from the related liabilities in Non-recourse property debt, net in our Consolidated Balance Sheets. We record debt issuance costs associated with construction loans that have not been drawn in Other assets, net in our Consolidated Balance Sheets. These costs are reclassified as a direct deduction to the construction loan liability in proportion to any draws on the loans in Non-recourse construction loans, net in our Consolidated Balance Sheets and subsequently amortized under either the effective interest method or on a straight-line basis, which approximates the effective interest method when used, over the remaining term of the arrangement in Interest expense in our Consolidated Statements of Operations.

When financing arrangements are repaid or otherwise extinguished prior to maturity, unamortized debt issuance costs are written off. Any lender fees or other costs incurred in connection with an extinguishment are recognized as an expense. Amortization and write-off of debt issuance costs and other extinguishment costs are included in Interest expense in our Consolidated Statements of Operations.

Investments in Unconsolidated Real Estate Partnerships

Unconsolidated real estate partnerships

We own general and limited partner interests in partnerships that either directly, or through interests in other real estate partnerships, own apartment communities. We generally account for investments in real estate partnerships that we do not consolidate using the equity method. Accordingly, we recognize our share of the earnings or losses of the entity for the periods presented, inclusive of our share of any impairments and disposition gains or losses recognized by and related to such entities, and we present such amounts within Other income (expense), net in our Consolidated Statements of Operations.

The excess of our cost of the acquired partnership interests over our share of the partners’ equity or deficit is generally ascribed to the fair values of land and buildings owned by the partnerships. We amortize the excess cost ascribed to the buildings over the related estimated useful lives. Such amortization is recorded as an adjustment of the amounts of earnings or losses we recognize from such unconsolidated real estate partnerships.

On a periodic basis, we assess our investments in unconsolidated real estate partnerships for impairment. An investment is considered impaired if we determine that its fair value is less than the net carrying value of the investment on an other-than-temporary basis. During the year ended December 31, 2024, we exercised our rights under an existing joint venture agreement, whereby our joint venture partner agreed to purchase our ownership interest in an unconsolidated investment in land held for development in Miami, Florida. As a result of the transaction, we recognized a non-cash other-than-temporary-impairment (“OTTI”) of $2.6 million, within Other income (expense), net in our Condensed Consolidated Statements of Operations. We did not recognize any such impairments of our investments in unconsolidated real estate partnerships during the years ended December 31, 2025, and 2023.

Intangible Assets, Net

Intangible assets, net

Intangible assets are included in Other assets, net in our Consolidated Balance Sheets. We recognized amortization on our intangible assets for the years ended December 31, 2025, and 2024, of $0.9 and $0.3 million, respectively. The following table details intangible assets, net of accumulated amortization, for the years ended December 31, 2025 and 2024 (in thousands):

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

Intangible assets

$

13,377

 

$

25,950

 

Less: accumulated amortization

 

 

(1,115

)

 

 

(12,796

)

Intangible assets, net

$

12,262

 

$

13,154

 

Based on the balance of intangible assets as of December 31, 2025, the net aggregate amortization for the next five years and thereafter is expected to be as follows (in thousands):

 

 

Intangible assets

 

2026

 

$

892

 

2027

 

 

892

 

2028

 

 

892

 

2029

 

 

892

 

2030

 

 

892

 

Thereafter

 

 

7,802

 

Total future amortization

 

$

12,262

 

Corporate Fixed Assets

Corporate fixed assets, net

We capitalize qualified implementation costs incurred in a hosting arrangement that is a service contract for which we are the customer in accordance with the requirements for capitalizing costs incurred to develop internal-use software. These capitalized implementation costs are amortized on a straight-line basis. As of December 31, 2025 and 2024, net capitalized implementation costs of $4.7 million and $5.8 million, respectively, net of $1.3 million and $0.8 million of accumulated depreciation, respectively are included in Other assets, net in our Consolidated Balance Sheets.

Accounts Receivable, Net

Accounts receivable, net

We present our accounts receivable net of allowances for amounts that may not be collected. The allowance is determined based on an assessment of whether substantially all of the amounts due from the resident or tenant is probable of collection. This includes a specific tenant analysis and aging analysis. Additionally, as of December 31, 2025, Accounts receivable, net includes tax withholding receivables of $8.4 million related to property sales during the year ended December 31, 2025.

Revenue from Leases

Revenue from leases

We are a lessor for residential and commercial leases. Our operating leases with residents may provide that the resident reimburse us for certain costs, primarily the resident’s share of utilities expenses, incurred by the apartment community. Our operating leases with commercial tenants may provide that the tenant reimburse us for common area maintenance, real estate taxes, and other recoverable costs incurred by the commercial property. Residential and commercial reimbursements represent revenue attributable to non-lease components for which the timing and pattern of recognition is the same as the revenue for the lease components. We have elected the practical expedient in accordance with Accounting Standards Codification (“ASC”) 842, Leases, to not separate non-lease components from associated lease components for all classes of underlying assets. Reimbursements and the related expenses are presented on a gross basis in our Consolidated Statements of Operations, with the reimbursements included in Rental and other property revenues in the period the recoverable costs are incurred. We recognize rental revenue attributed to lease components, net of any concessions, on a straight-line basis over the term of the lease.

Dividends Payable

Dividends payable

At the time of a declaration, we accrue for dividends on our Common Stock and distributions on OP units held by third parties in Dividends payable in our Condensed Consolidated Balance Sheets. The amount accrued includes non-forfeitable and forfeitable dividends on our share-based compensation awards. Forfeitable dividends are not paid unless and until the underlying share-based compensation award vests.

In January 2025, we paid a special cash dividend of $0.60 per share to distribute the net proceeds resulting from our 2024 asset sales to stockholders. The special cash dividend was declared on December 19, 2024, to stockholders of record on January 14, 2025, and was accrued in Dividends payable in our Condensed Consolidated Balance Sheets as of December 31, 2024. On September 15, 2025, we declared a special cash dividend of $2.23 per share to distribute the net proceeds resulting from our sale of four of the five properties in our suburban Boston portfolio. The special cash dividend was paid on October 15, 2025, to stockholders of record on September 30, 2025. As of December 31, 2025, and December 31, 2024, we had a liability of $4.3 million and $1.0 million remaining, respectively, for forfeitable dividends on certain unvested share-based compensation awards, which will be paid when the requisite service-based and market-based conditions have been achieved.

Revenue from Contracts with Customers

Revenue from contracts with customers

We apply ASC 606, Revenue from Contracts with Customers, in recognizing revenue from our operations at The Benson Hotel. The Benson Hotel revenues consist of amounts derived from hotel operations, including room sales, food and beverage sales, and other ancillary hotel service revenues. We recognize revenue from the rental of the hotel rooms and guest services when we satisfy performance obligations as evidenced by the transfer of control when rooms are occupied, and services have been provided. Food and beverage sales are recognized when the customer has been serviced or at the time the transaction occurs. The transaction prices for hotel room sales and other goods and services are generally fixed and based on the respective room reservation or other agreement. Payment terms generally align with when the goods and services are provided. Our contracts generally have a single performance obligation, recognized at a point in time.

During the years ended December 31, 2025, 2024, and 2023, the Benson Hotel generated revenues of $7.6 million, $6.7 million, and $2.7 million, respectively.

Advertising costs

Advertising costs

Advertising costs are expensed as incurred and are included within Property operating expenses in our Consolidated Statements of Operations. For the years ended December 31, 2025, 2024, and 2023, we recognized total advertising costs of $2.2 million, $2.0 million, and $1.0 million, respectively.

Depreciation and Amortization

Depreciation and amortization

Depreciation for all tangible assets is calculated using the straight-line method over their estimated useful lives. Acquired buildings and improvements are depreciated over a useful life based on the age, condition, and other physical characteristics of the asset. Furniture, fixtures, and equipment are generally depreciated over five years.

We depreciate capitalized costs using the straight-line method over the estimated useful life of the related improvement, which is generally 5, 15, or 30 years. We also capitalize payroll and other indirect costs incurred in connection with preparing an asset for its intended use. These costs include corporate-level costs that clearly relate to the capital addition activities, which we allocate to the applicable assets. All capitalized payroll costs and indirect costs are allocated to capital additions proportionately based on direct costs and depreciated over the estimated useful lives of such capital additions.

Purchased equipment is recognized at cost and depreciated using the straight-line method over the estimated useful life of the asset, which is generally five years. Leasehold improvements are also recorded at cost and depreciated on a straight-line basis over the shorter of the asset’s estimated useful life or the term of the related lease.

Certain homogeneous items that are purchased in bulk on a recurring basis, such as appliances, are depreciated using group methods that reflect the average estimated useful life of the items in each group. Except in the case of casualties, where the net book value of the lost asset is written off in the determination of casualty gains or losses, we generally do not recognize any loss in connection with the replacement of an existing community component because normal replacements are considered in determining the estimated useful lives used in connection with our composite and group depreciation methods.

Income Tax Benefit (Expense)

Income tax benefit (expense)

Aimco

Aimco has elected to be taxed as a REIT under the Code, commencing with its taxable year ended December 31, 1994, and has not revoked such election. A REIT is a corporate entity which holds real estate interests and can deduct from its federally taxable income qualifying dividends it pays if it meets a number of organizational and operational requirements, including a requirement that it distribute at least 90% of its adjusted taxable income to stockholders. Therefore, as a REIT, Aimco generally will not be subject to corporate level federal income tax on its taxable income if it annually distributes 100% of its taxable income to its stockholders.

The states in which we operate generally have similar tax provisions which recognize Aimco as a REIT for state income tax purposes. We believe that all such conditions for the exemption from income taxes on ordinary income have been or will be met for the periods presented. Accordingly, no provision for federal and state income taxes has been made. If Aimco fails to qualify as a REIT in any taxable year, we will be subject to federal corporate income taxes at regular corporate rates and may not be able to qualify as a corporate REIT for four subsequent taxable years. Even if Aimco qualifies for taxation as a REIT, we may be subject to certain state and local taxes on its income and property, and to federal income and excise taxes on our undistributed taxable income and in certain other instances.

Taxable income from activities performed through our taxable REIT subsidiaries (“TRS”) is subject to federal, state and local income taxes. For the years ended December 31, 2025, 2024, and 2023, we recognized income tax benefit (expense) attributable to continuing operations of $57.6 million, $11.1 million, and $12.8 million, respectively.

Our income tax benefit (expense) calculated in accordance with GAAP includes income taxes associated with the income or loss of our TRS entities. Income taxes, as well as changes in valuation allowance and incremental deferred tax items in conjunction with intercompany asset transfers and internal restructurings (if applicable), are included in Income tax benefit (expense) in our Consolidated Statements of Operations.

When applicable, we recognize interest and/or penalties related to uncertain tax positions within Income tax benefit (expense) in our Consolidated Statements of Operations. As of December 31, 2025 and 2024, we did not have any material accrued interest or penalties. Aimco and its subsidiaries are subject to federal income tax as well as income tax of various state and local jurisdictions.

Aimco Operating Partnership

Aimco Operating Partnership is treated as a “pass-through” entity for United States federal income tax purposes and is not subject to United States federal income taxation. Partners in Aimco Operating Partnership, however, are subject to tax on their allocable share of partnership income, gains, losses, deductions, and credits, regardless of whether the partners receive any actual distributions of cash or other property from Aimco Operating Partnership during the taxable year. Generally, the characterization of any particular item is determined by Aimco Operating Partnership rather than at the partner level, and the amount of a partner’s allocable share of such item is governed by the terms of Aimco Operating Partnership’s Partnership agreement. Aimco Operating Partnership is subject to tax in certain states.

Earnings per Share and per Unit

Earnings per share and per unit

Aimco and Aimco Operating Partnership calculate earnings per share and unit based on the weighted-average number of shares of Common Stock or OP Units, participating securities, common stock or common unit equivalents and dilutive convertible securities outstanding during the period. Aimco Operating Partnership considers both OP Units and equivalents, which have identical rights to distributions and undistributed earnings, to be common units for purposes of the earnings per unit computations. Please refer to Note 10 for further information regarding earnings per share and unit computations.

Share-Based Compensation

Share-based compensation

We measure the cost of employee services received in exchange for an award of an equity instrument based on the award’s fair value on the grant date and recognize the cost as share-based compensation expense over the period during which the employee is required to provide service in exchange for the award, which is generally the vesting period. Share-based compensation expense associated with awards is updated for actual forfeitures. For further discussion, see Note 11.

Use of Estimates

Use of estimates

The preparation of our consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts included in the consolidated financial statements and accompanying notes thereto. Actual results could differ from those estimates.

Accounting Pronouncements Adopted in the Current Year

Accounting pronouncements adopted in the current year

We adopted ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” prospectively. ASU 2023-09 is intended to enhance the transparency and decision usefulness of income tax disclosures. This amendment modifies the rules on income tax disclosures to require entities to disclose (1) specific categories in the rate reconciliation and additional information for reconciling items that meet a quantitative threshold, (2) the amount of income taxes paid (net of refunds received) (disaggregated by federal, state, and foreign taxes) as well as individual jurisdictions in which income taxes paid is equal to or greater than 5 percent of total income taxes paid net of refunds, (3) the income or loss from continuing operations before income tax expense or benefit (disaggregated between domestic and foreign) and (4) income tax expense or benefit from continuing operations (disaggregated by federal, state and foreign). The adoption of this standard has an effect on our disclosures on income tax (Note 7).

Recent Accounting Pronouncements

Recent accounting pronouncements

In November 2024, the FASB issued ASU 2024-03, “Disaggregation of Income Statement Expenses”, which requires disaggregated disclosure of income statement expenses. The ASU does not change the expense captions an entity presents on the face of the income statement. Rather, it requires disclosure in a tabular format of the disaggregation of any relevant expense caption presented on the face of the income statement within continuing operations into the following required natural expense categories, as applicable: (1) purchases of inventory, (2) employee compensation, (3) depreciation, (4) intangible asset amortization, and (5) depletion. The guidance is effective for annual periods beginning after December 15, 2026, and interim periods beginning after December 15, 2027. Early adoption is permitted. ASU 2024-03 should be applied on a prospective basis, while retrospective application is permitted. Management has determined this accounting pronouncement will not have a material effect on our financial statements due to the expected change to liquidation basis of accounting upon stockholder approval of the Plan of Sale and Liquidation.

Fair Value of Financial Instruments

On a recurring basis, we measure at fair value our interest rate contracts. Our interest rate contracts are classified within Level 2 of the GAAP fair value hierarchy, and we estimate their fair value using pricing models that rely on observable market information, including contractual terms, market prices, and interest rate yield curves. The fair value adjustment is included in earnings in Realized and unrealized gains (losses) on interest rate contracts in our Consolidated Statements of Operations. Changes in fair value are reflected as a non-cash transaction in adjustments to arrive at cash flows from operations, any upfront premium is reflected in Purchase of interest rate contracts, and any proceeds are reflected in Proceeds from interest rate contracts in our Consolidated Statements of Cash Flows.

v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Summary of Reconciliation of Redeemable Noncontrolling Interests in Real Estate Partnerships

The following table shows changes in our redeemable noncontrolling interests in consolidated real estate partnerships during the years ended December 31, 2025 , 2024, and 2023 (in thousands):

 

 

2025

 

 

2024

 

 

2023

 

Balance at Beginning of Period

 

$

142,931

 

 

$

171,632

 

 

$

166,826

 

Contributions

 

 

15,789

 

 

 

6,409

 

 

 

125

 

Distributions

 

 

(8,158

)

 

 

(8,318

)

 

 

(9,243

)

Purchases(1)

 

 

(5,419

)

 

 

 

 

 

 

Redemptions

 

 

 

 

 

(38,473

)

 

 

 

Net income

 

 

13,237

 

 

 

13,958

 

 

 

13,924

 

Other(2)

 

 

(88

)

 

 

(2,277

)

 

 

 

Balance at December 31,

 

$

158,292

 

 

$

142,931

 

 

$

171,632

 

(1) In May 2025, we purchased all of the outstanding redeemable noncontrolling interest from our development partner in the Strathmore Square property for a cash purchase price of $5.0 million.

(2) In September 2024, we secured a $55.5 million preferred equity commitment from a third-party for the development of a luxury water-front rental development in Miami, Florida. Costs incurred were treated as a discount to Redeemable noncontrolling interests in consolidated real estate partnerships and are amortized using the effective interest method in accordance with GAAP.

Schedule of Reconciliation of Cash Flow Information The reconciliation of cash flow information is as follows (in thousands):

 

2025

 

 

2024

 

 

2023

 

Cash and cash equivalents

$

394,891

 

 

$

141,072

 

 

$

122,601

 

Restricted cash

 

11,670

 

 

 

30,051

 

 

 

15,452

 

Restricted cash from discontinued operations and held for sale

 

635

 

 

 

1,833

 

 

 

1,214

 

Cash, cash equivalents, and restricted cash

$

407,196

 

 

$

172,956

 

 

$

139,267

 

Schedule of Supplemental Cash Flow Information

Supplemental cash flow information for the years ended December 31, 2025, 2024, and 2023 is as follows (in thousands):

 

Year Ended December 31,

 

 

2025

 

 

2024

 

 

2023

 

SUPPLEMENTAL CASH FLOW INFORMATION:

 

 

 

 

 

 

 

 

Interest paid, net of amounts capitalized

$

60,505

 

 

$

47,554

 

 

$

32,795

 

Cash paid for income taxes (Note 7)

 

498

 

 

 

931

 

 

 

1,711

 

Non-cash transactions associated with the disposition of real estate:

 

 

 

 

 

 

 

 

Issuance of seller financing

 

85,000

 

 

 

 

 

 

17,432

 

Non-recourse property debt assumed by buyer

 

173,435

 

 

 

 

 

 

 

Other non-cash investing and financing transactions:

 

 

 

 

 

 

 

 

Right-of-use lease assets - operating leases

 

225

 

 

 

 

 

 

718

 

Lease liabilities - operating leases

 

225

 

 

 

 

 

 

718

 

Notes receivable settled in deconsolidation of real estate partnership (Note 3)

 

19,038

 

 

 

 

 

 

 

Contribution of real estate to unconsolidated real estate partnership

 

 

 

 

 

 

 

5,700

 

Accrued capital expenditures (at end of year)

 

16,355

 

 

 

11,962

 

 

 

40,340

 

Summary of Notes Receivable

The following table summarizes our Notes receivable as of December 31, 2025 and 2024 (in thousands):

 

December 31, 2025

 

 

December 31, 2024

 

Notes receivable - held for sale:

 

 

 

 

 

Note A (1)

$

85,363

 

 

$

 

Notes receivable - held for investment:

 

 

 

 

 

Note B (2)

 

18,500

 

 

 

40,209

 

Note C (3)

 

 

 

 

18,585

 

 Total notes receivable

$

103,863

 

 

$

58,794

 

(1) In December 2025, Aimco issued seller financing notes in conjunction with the sale of the Brickell Assemblage. Refer to Note 3 for a description of the contractual terms of the seller financing notes.

(2) Subsequent to year end, we finalized an agreement to monetize a seller financing note that had an effective interest rate of 6.0% and a current annual interest rate of 2.9%. The agreement was structured as a modification and repayment of the note in January 2026, reducing the principal balance of $43.2 million to $18.5 million. As a result, we recorded a provision for credit losses of $22.9 million and a write-off to reduce the amortized cost to $18.5 million as of December 31, 2025. The provision for credit losses is reflected in Credit loss expense in our Consolidated Statements of Operations and as a reduction in the carrying value of Notes Receivable in our Consolidated Balance Sheets. Prior to the write-off, the amortized cost was $41.4 million, calculated as the note's $43.2 million principal balance less unamortized discount of $1.5 million and allowance for credit losses of $0.3 million. For the years ended December 31, 2025, 2024, and 2023, the amortization of the discount was $1.2 million, $1.1 million, and $1.1 million, respectively, which was recorded as a component of Interest Income in our Consolidated Statements of Operations.

A roll forward of our allowance for credit losses for the year ended December 31, 2025 is as follows:

 

2025

 

Balance at Beginning of Period

$

(276

)

Provision for credit losses

 

(22,899

)

Write-offs charged against allowance for credit losses

 

23,175

 

Balance at December 31,

$

 

(3) In December 2023, we sold a land parcel in downtown Fort Lauderdale also referred to as 200 Broward Avenue. In conjunction with this sale, we provided seller financing with a stated value of $21.2 million that was recorded net of $3.8 million of variable consideration. A portion of the interest payments accrued and were added to the principal balance, due at maturity of the note. In October 2025 we completed the transfer of our ownership interest in the joint venture holding the seller financing as further discussed in Note 3.

Summary of Other Assets, Net

Other assets, net were comprised of the following amounts as of December 31, 2025 and 2024 (in thousands):

 

December 31, 2025

 

 

December 31, 2024

 

Other investments

$

9,444

 

 

$

16,115

 

Deferred costs, deposits, and other

 

9,322

 

 

 

11,233

 

Prepaid expenses and real estate taxes

 

16,079

 

 

 

13,209

 

Interest rate contracts (1)

 

55

 

 

 

891

 

Unconsolidated real estate partnerships

 

15,270

 

 

 

15,155

 

Intangible assets, net

 

12,262

 

 

 

13,154

 

Corporate fixed assets, net of accumulated depreciation of $10,103 and $9,591 as of December 31, 2025 and December 31, 2024, respectively

 

5,880

 

 

 

9,844

 

Accounts receivable, net of allowances of $927 and $352 as of December 31, 2025 and December 31, 2024, respectively

 

13,780

 

 

 

7,824

 

Deferred tax assets

 

 

 

 

5,175

 

 Total other assets, net

$

82,092

 

 

$

92,600

 

(1) We account for our interest rate contracts as non-designated hedges. See Note 12 for discussion of our fair value measurements for these instruments.

Realized and Unrealized Gains (Losses) on Equity Investments and Reduction in the Carrying Value of Other investments Included in Other Assets

The non-cash impairments are reflected in Realized and unrealized gains (losses) on equity investments in our Consolidated Statements of Operations for the years ended December 31, 2025, and 2024, and as a reduction in the carrying value of Other investments included in Other assets, net in our Consolidated Balance Sheets as of December 31, 2025, and 2024. No realized or unrealized gains or losses were recognized during the year ended December 31, 2023.

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

Equity ownership in IQHQ under measurement alternative:

 

 

 

 

 

 

Initial cost of remaining balance

 

$

39,185

 

 

$

39,185

 

Cumulative upward adjustments

 

 

20,501

 

 

 

20,501

 

Cumulative impairment

 

 

(55,167

)

 

 

(48,615

)

Total carrying value

 

$

4,519

 

 

$

11,071

 

Summary of Intangible Assets and Liabilities Net of Accumulated Amortization The following table details intangible assets, net of accumulated amortization, for the years ended December 31, 2025 and 2024 (in thousands):

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

Intangible assets

$

13,377

 

$

25,950

 

Less: accumulated amortization

 

 

(1,115

)

 

 

(12,796

)

Intangible assets, net

$

12,262

 

$

13,154

 

Schedule of Estimated Aggregate Annual Amortization Expense

Based on the balance of intangible assets as of December 31, 2025, the net aggregate amortization for the next five years and thereafter is expected to be as follows (in thousands):

 

 

Intangible assets

 

2026

 

$

892

 

2027

 

 

892

 

2028

 

 

892

 

2029

 

 

892

 

2030

 

 

892

 

Thereafter

 

 

7,802

 

Total future amortization

 

$

12,262

 

v3.25.4
Significant Transactions (Tables)
12 Months Ended
Dec. 31, 2025
Significant Transactions [Abstract]  
Summary of Properties Sold

During the years ended December 31, 2025, 2024, and 2023, we sold properties as summarized below (dollars in thousands):

 

 

Year ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Number of properties sold

 

7

 

 

2

 

 

1

 

Gain on sale of real estate, continuing operations

 

$

237,060

 

 

$

10,600

 

 

$

6,138

 

Gain on sale of real estate, discontinued operations

 

 

545,914

 

 

 

 

 

 

 

 Total gain on sale of real estate

 

$

782,974

 

 

$

10,600

 

 

$

6,138

 

v3.25.4
Lease Arrangements (Tables)
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Lease Income for Residential and Commercial Property Leases For the years ended December 31, 2025, 2024, and 2023, our total lease income was comprised of the following amounts for all residential and commercial property leases (in thousands):

 

 

Year ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Fixed lease income

 

$

118,602

 

 

$

120,900

 

 

$

107,871

 

Variable lease income

 

 

12,331

 

 

 

10,110

 

 

 

9,363

 

Total lease income

 

$

130,933

 

 

$

131,010

 

 

$

117,234

 

Future Minimum Annual Rental Payments Receivable Under Residential and Commercial Leases

Future minimum lease payments that are contractually due to us from our office space sublease and commercial space leases, excluding extension options, as of December 31, 2025, are as follows (in thousands):

 

Corporate Office Sublease

 

 

Commercial Leases

 

2026

$

1,433

 

 

$

3,298

 

2027

 

1,443

 

 

 

3,388

 

2028

 

1,453

 

 

 

3,326

 

2029

 

630

 

 

 

3,364

 

2030

 

 

 

 

3,390

 

Thereafter

 

 

 

 

20,438

 

   Total

$

4,959

 

 

$

37,204

 

Schedule of Lease Costs, Net of Capitalized Lease Costs See the table below for lease costs, net of capitalized finance lease costs, for the years ended December 31, 2025, 2024, and 2023 (in thousands).

 

 

Year ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Operating lease costs

 

$

1,611

 

 

$

1,504

 

 

$

1,514

 

Finance lease costs:

 

 

 

 

 

 

 

 

 

Amortization of right-of-use assets, net of capitalized amounts

 

 

1,277

 

 

 

1,092

 

 

 

 

Interest on lease liabilities, net of capitalized amounts

 

 

7,479

 

 

 

6,300

 

 

 

282

 

Total lease costs, net of capitalized amounts

 

$

10,367

 

 

$

8,896

 

 

$

1,796

 

Schedule of Weighted Average Remaining Terms and Discount Rates The weighted-average remaining terms and discount rates for our operating and finance leases are summarized in the table below as of December 31, 2025 and 2024.

 

2025

 

 

2024

 

Weighted average remaining lease term (years):

 

 

 

 

 

Operating leases

 

3.3

 

 

 

4.3

 

Finance leases

 

91.6

 

 

 

92.5

 

 

 

 

 

 

 

Weighted-average discount rate:

 

 

 

 

 

Operating leases

 

3.4

%

 

 

3.5

%

Finance leases

 

6.1

%

 

 

6.1

%

Minimum Annual Lease Payments Under Operating, Financing Leases and Sublease Income

Combined minimum annual lease payments under operating and finance leases are as follows as of December 31, 2025 (in thousands):

 

Operating Leases

 

 

Finance Leases

 

2026

$

2,272

 

 

$

4,568

 

2027

 

2,380

 

 

 

5,483

 

2028

 

2,181

 

 

 

5,596

 

2029

 

843

 

 

 

5,708

 

2030

 

 

 

 

5,824

 

Thereafter

 

 

 

 

1,416,165

 

   Total

 

7,676

 

 

 

1,443,344

 

Less: Discount

 

(427

)

 

 

(1,318,550

)

   Total lease liabilities

$

7,249

 

 

$

124,794

 

v3.25.4
Variable Interest Entities (Tables)
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Variable Interest Entities

The details of our consolidated and unconsolidated VIEs, excluding those of Aimco Operating Partnership, are summarized in the table below as of December 31, 2025 and 2024 (in thousands, except for Count of VIEs):

 

 

As of December 31, 2025

 

 

As of December 31, 2024

 

 

 

Consolidated

 

 

Unconsolidated

 

 

Consolidated

 

 

Unconsolidated

 

Count of VIEs

 

3

 

 

7

 

 

6

 

 

7

 

Assets

 

 

 

 

 

 

 

 

 

 

 

 

Net real estate

 

$

450,726

 

 

$

 

 

$

593,837

 

 

$

 

Cash and cash equivalents

 

 

1,688

 

 

 

 

 

 

4,625

 

 

 

 

Restricted cash

 

 

6,817

 

 

 

 

 

 

14,913

 

 

 

 

Notes receivable

 

 

 

 

 

 

 

 

18,571

 

 

 

 

Right-of-use lease assets - finance leases

 

 

91,863

 

 

 

 

 

 

107,714

 

 

 

 

Other assets, net

 

 

10,610

 

 

 

19,789

 

 

 

26,028

 

 

 

26,226

 

Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

Non-recourse construction loans and bridge financing, net

 

 

299,422

 

 

 

 

 

 

385,240

 

 

 

 

Lease liabilities - finance leases

 

 

108,433

 

 

 

 

 

 

121,845

 

 

 

 

Accrued liabilities and other

 

 

16,953

 

 

 

33,500

 

 

 

14,518

 

 

 

33,500

 

v3.25.4
Debt (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Summary of Non-Recourse Property Debt and Non-Recourse Construction Loans The following table summarizes non-recourse property debt as of December 31, 2025 and 2024 (in thousands):

 

 

 

 

 

 

 

 

As of December 31,

 

 

Maturity Date

 

Contractual Interest Rate
Range

 

Weighted-Average Interest Rate

 

2025

 

 

2024

 

Fixed-rate property debt

June 1, 2029 to June 1, 2032

 

2.78% to 4.68%

 

4.39%

 

$

341,796

 

 

$

447,955

 

Variable-rate property debt

 

 

 

 

 

 

 

 

 

 

 

Total non-recourse property debt

 

 

 

 

 

 

$

341,796

 

 

$

447,955

 

 

 

 

 

 

 

 

 

 

 

 

 

Debt issuance costs, net of accumulated amortization

 

 

 

 

 

 

 

(2,313

)

 

 

(3,529

)

Total non-recourse property debt, net

 

 

 

 

 

 

$

339,483

 

 

$

444,426

 

 

Our construction loans and bridge financing, which are primarily non-recourse loans except for customary construction loan guarantees, are summarized in the following table as of December 31, 2025 and 2024 (in thousands):

 

 

 

 

 

 

 

 

As of December 31,

 

 

Maturity Date

 

Contractual Interest Rate
Range

 

Weighted-Average Interest Rate

 

2025

 

 

2024

 

Fixed-rate construction loans and bridge financing

January 1, 2028 to December 23, 2052

 

3.25% to 6.39%

 

6.30%

 

$

221,500

 

 

$

261,792

 

Variable-rate construction loans

June 3, 2026 to October 1, 2028

 

6.33% to 8.17%

 

7.12%

 

$

183,324

 

 

$

131,958

 

Total non-recourse construction loans and bridge financing

 

 

 

 

 

 

$

404,824

 

 

$

393,750

 

 

 

 

 

 

 

 

 

 

 

 

 

Assumed debt fair value adjustment, net of accumulated amortization

 

 

 

 

 

 

 

(327

)

 

 

(339

)

Debt issuance costs, net of accumulated amortization

 

 

 

 

 

 

 

(5,355

)

 

 

(8,171

)

Total non-recourse construction loans and bridge financing, net

 

 

 

 

 

 

$

399,142

 

 

$

385,240

 

Scheduled Principal Maturity Payments for Non-Recourse Property Debt and Non-Recourse Construction Loans

As of December 31, 2025, the scheduled principal maturity payments for the non-recourse property debt were as follows (in thousands):

 

 

Principal Maturity Payments

 

2026

$

 

2027

 

 

2028

 

 

2029

 

179,646

 

2030

 

 

Thereafter

 

162,150

 

   Total

$

341,796

 

As of December 31, 2025, the scheduled principal maturity payments, prior to the consideration of extension options, for the non-recourse construction loans were as follows (in thousands):

 

 

Principal Maturity Payments

 

2026

 

$

116,115

 

2027

 

 

 

2028

 

 

282,209

 

2029

 

 

 

2030

 

 

 

Thereafter

 

 

6,500

 

   Total

 

$

404,824

 

 

v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Components of Deferred tax Liabilities and Assets Significant components of our deferred tax liabilities and assets as of December 31, 2025 and 2024 are as follows (in thousands):

 

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

Deferred tax liabilities:

 

 

 

 

 

 

Real estate and real estate partnership basis differences(1)

 

$

1,891

 

 

$

101,833

 

Lease liability - finance lease

 

 

82

 

 

331

 

Deferred tax assets:

 

 

 

 

 

 

Right-of-use lease asset - finance lease

 

 

296

 

 

 

338

 

Other

 

 

2,048

 

 

 

3,059

 

Net operating, capital, and other loss carryforwards

 

 

15,970

 

 

 

10,251

 

Valuation allowance for deferred tax assets

 

 

(16,341

)

 

 

(7,766

)

Net deferred tax (asset) liability

 

$

 

 

$

96,282

 

(1) The significant decrease in real estate and real estate partnership basis differences during the year ended December 31, 2025, is primarily due to the sale of the Brickell Assemblage and the removal of the deferred tax liability that arose from the corporate structure used to complete the acquisition of 1001 Brickell.

Components of Income Tax Benefit or Expense

Significant components of income tax (benefit) expense including any interest and penalties related to income taxes are as follows for the years ended December 31, 2025, 2024, and 2023 (in thousands):

 

 

2025

 

 

2024

 

 

2023

 

Current:

 

 

 

 

 

 

 

 

 

Federal

 

$

38,853

 

 

$

314

 

 

$

463

 

State

 

 

364

 

 

 

226

 

 

 

(3,813

)

Total current

 

 

39,217

 

 

 

540

 

 

 

(3,350

)

Deferred:

 

 

 

 

 

 

 

 

 

Federal

 

 

(91,524

)

 

 

(9,845

)

 

 

(7,182

)

State

 

 

(5,288

)

 

 

(1,766

)

 

 

(2,220

)

Total deferred

 

 

(96,812

)

 

 

(11,611

)

 

 

(9,402

)

   Total income tax (benefit) expense

 

$

(57,595

)

 

$

(11,071

)

 

$

(12,752

)

 

Reconciliation of Income Tax Attributable to Operations

The reconciliation of income tax attributable to operations computed at the United States statutory rate to income tax benefit recognized for the year ended December 31, 2025, in accordance with the guidance in ASU 2023-09, is shown below (in thousands):

 

 

2025

 

 

 

Amount

 

 

Percent

 

Tax (benefit) expense at United States statutory rates on consolidated income or loss subject to tax

 

$

(6,944

)

 

 

21.0

%

State income tax, net of federal (benefit) expense (1)

 

 

(4,925

)

 

 

14.9

%

Effect of cross-border tax laws (2)

 

 

 

 

 

 

FDAP

 

 

1,021

 

 

 

(3.1

%)

FIRPTA

 

 

37,832

 

 

 

(114.4

%)

Effect of transaction

 

 

(89,929

)

 

 

272.0

%

Changes in valuation allowances

 

 

5,492

 

 

 

(16.6

%)

Other

 

 

(142

)

 

 

0.4

%

   Total income tax (benefit) expense

 

$

(57,595

)

 

 

174.2

%

(1) State taxes in Florida made up the majority (greater than 50%) of the tax effect in this category.

(2) The effect of the cross-border taxes primarily reflect income taxes incurred in conjunction with the sale of 1001 Brickell, offset by the removal of the deferred tax liability that arose in its original acquisition. The FDAP and FIRPTA amounts payable are included within Accrued liabilities and other within our Consolidated Balance Sheets.

The reconciliation of income tax attributable to continuing operations computed at the United States statutory rate to income tax benefit recognized for the years ended December 31, 2024 and 2023, in accordance with the guidance prior to the adoption of ASU 2023-09, is shown below (in thousands):

 

 

2024

 

 

2023

 

 

 

Amount

 

 

Percent

 

 

Amount

 

 

Percent

 

Tax (benefit) expense at United States statutory rates on consolidated income or loss subject to tax

 

$

(5,929

)

 

 

21.0

%

 

$

(3,189

)

 

 

21.0

%

United States income tax on earnings of foreign subsidiary

 

 

(4,171

)

 

 

14.8

%

 

 

(3,101

)

 

 

20.4

%

State income tax, net of federal (benefit) expense

 

 

(1,580

)

 

 

5.6

%

 

 

(8,320

)

 

 

54.8

%

Effects of permanent differences

 

 

(2,781

)

 

 

9.9

%

 

 

96

 

 

 

(0.6

%)

Valuation allowance

 

 

3,472

 

 

 

(12.3

%)

 

 

2,270

 

 

 

(14.9

%)

Other

 

 

(82

)

 

 

0.2

%

 

 

(508

)

 

 

3.3

%

   Total income tax (benefit) expense

 

$

(11,071

)

 

 

39.2

%

 

$

(12,752

)

 

 

84.0

%

Summary of Income Taxes Paid, Net of Refunds, by Jurisdiction Below is a summary of income taxes paid, net of refunds, by jurisdiction pursuant to the disclosure requirements of ASU 2023-09 for the year ended December 31, 2025 (in thousands):

 

 

 

2025

 

Income taxes paid, net of refunds:

 

 

 

Federal

 

$

551

 

Florida

 

 

133

 

Illinois

 

 

(200

)

Other states

 

 

14

 

Total income taxes paid, net of refunds

 

$

498

 

 

Schedule of Dividends Per Share Held For the years ended December 31, 2025, 2024, and 2023, tax attributes of dividends per share held for the entire year were estimated to be as follows (unaudited):

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

Amount

 

 

Percent

 

 

Amount

 

 

Percent

 

 

Amount

 

 

Percent

 

Ordinary income

 

$

 

 

 

0.0

%

 

$

 

 

 

0.0

%

 

$

 

 

 

0.0

%

Capital gains

 

 

1.88

 

 

 

66.3

%

 

 

 

 

 

0.0

%

 

 

 

 

 

0.0

%

Qualified dividends

 

 

 

 

 

0.0

%

 

 

 

 

 

0.0

%

 

 

 

 

 

0.0

%

Unrecaptured § 1250 gain

 

 

0.95

 

 

 

33.7

%

 

 

 

 

 

0.0

%

 

 

 

 

 

0.0

%

Return of capital

 

 

 

 

 

0.0

%

 

 

 

 

 

0.0

%

 

 

 

 

 

0.0

%

Balance at December 31,

 

$

2.83

 

 

 

100.0

%

 

$

 

 

 

0.0

%

 

$

 

 

 

0.0

%

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending balance of our unrecognized tax benefits is presented below and is included in Accrued liabilities and other in our Consolidated Balance Sheets (in thousands):

 

 

 

2025

 

 

2024

 

Balance at January 1,

 

$

1,974

 

 

$

2,092

 

Additions based on tax positions in prior years

 

 

47

 

 

 

47

 

Lapse of applicable statute of limitations

 

 

 

 

 

(165

)

Balance at December 31,

 

$

2,021

 

 

$

1,974

 

In accordance with the accounting requirements for stock-based compensation, we may recognize tax benefits in connection with the exercise of stock options by employees of our TRS entities and the vesting of restricted stock awards.

v3.25.4
Earnings per Share and per Unit (Tables)
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Reconciliations of Numerator and Denominator in Calculations of Basic and Diluted Earnings per Share and per Unit

Reconciliations of the numerator and denominator in the calculations of basic and diluted earnings per share and per unit for the years ended December 31, 2025, 2024 and 2023, are as follows (in thousands, except per share and per unit data):

 

Year ended December 31,

 

 

2025

 

 

2024

 

 

2023

 

Earnings per share

 

 

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

 

 

Income (loss) from continuing operations

$

41,747

 

 

$

(124,162

)

 

$

(180,836

)

Less: Net (income) loss attributable to redeemable noncontrolling
   interests in consolidated real estate partnerships

 

(13,237

)

 

 

(13,958

)

 

 

(13,924

)

Less: Net (income) loss attributable to noncontrolling interests
   in consolidated real estate partnerships

 

(781

)

 

 

1,849

 

 

 

(3,991

)

Less: Net (income) loss from continuing operations attributable to common noncontrolling
   interests in Aimco Operating Partnership

 

(1,143

)

 

 

7,119

 

 

 

10,254

 

Less: Net (income) loss allocated to Aimco participating securities

 

479

 

 

 

(1,520

)

 

 

 

Income (loss) from continuing operations attributable to Aimco common stockholders

 

27,065

 

 

 

(130,672

)

 

 

(188,497

)

Income (loss) from discontinued operations, net of taxes

 

551,221

 

 

 

28,162

 

 

 

23,517

 

Less: Net (income) loss from discontinued operations attributable to common noncontrolling
   interests in Aimco Operating Partnership

 

(23,798

)

 

 

(1,478

)

 

 

(1,216

)

Less: Net (income) loss from discontinued operations allocated to Aimco participating securities

 

(7,327

)

 

 

 

 

 

 

Income (loss) from discontinued operations attributable to Aimco common stockholders

 

520,096

 

 

 

26,684

 

 

 

22,301

 

Net income (loss) attributable to Aimco common stockholders

$

547,161

 

 

$

(103,988

)

 

$

(166,196

)

 

 

 

 

 

 

 

 

 

Denominator - shares:

 

 

 

 

 

 

 

 

Basic weighted-average common stock outstanding

 

138,347

 

 

 

138,496

 

 

 

143,618

 

Diluted share equivalents outstanding

 

2,710

 

 

 

 

 

 

 

Diluted weighted-average common stock outstanding

 

141,057

 

 

 

138,496

 

 

 

143,618

 

 

 

 

 

 

 

 

 

 

Earnings (loss) per share - basic

 

 

 

 

 

 

 

 

Income (loss) from continuing operations attributable to Aimco per common share

$

0.20

 

 

$

(0.94

)

 

$

(1.32

)

Income (loss) from discontinued operations attributable to Aimco per common share

 

3.75

 

 

 

0.19

 

 

 

0.16

 

Net income (loss) attributable to Aimco per common share – basic

$

3.95

 

 

$

(0.75

)

 

$

(1.16

)

 

 

 

 

 

 

 

 

 

Earnings (loss) per share - diluted

 

 

 

 

 

 

 

 

Income (loss) from continuing operations attributable to Aimco per common share

$

0.19

 

 

$

(0.94

)

 

$

(1.32

)

Income (loss) from discontinued operations attributable to Aimco per common share

 

3.68

 

 

 

0.19

 

 

 

0.16

 

Net income (loss) attributable to Aimco per common share – diluted

$

3.87

 

 

$

(0.75

)

 

$

(1.16

)

 

 

Year ended December 31,

 

 

2025

 

 

2024

 

 

2023

 

Earnings per unit

 

 

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

 

 

Income (loss) from continuing operations

$

41,747

 

 

$

(124,162

)

 

$

(180,836

)

Less: Net (income) loss attributable to redeemable noncontrolling
   interests in consolidated real estate partnerships

 

(13,237

)

 

 

(13,958

)

 

 

(13,924

)

Less: Net (income) loss attributable to noncontrolling interests
   in consolidated real estate partnerships

 

(781

)

 

 

1,849

 

 

 

(3,991

)

Less: Net (income) loss allocated to Aimco Operating Partnership's participating securities

 

461

 

 

 

(1,520

)

 

 

 

Income (loss) from continuing operations attributable to Aimco Operating Partnership's common unitholders

 

28,190

 

 

 

(137,791

)

 

 

(198,751

)

Income (loss) from discontinued operations, net of taxes

 

551,221

 

 

 

28,162

 

 

 

23,517

 

Less: Net (income) loss from discontinued operations allocated to Aimco Operating Partnership's participating securities

 

(7,629

)

 

 

 

 

 

 

Income (loss) from discontinued operations attributable to Aimco Operating Partnership's common unitholders

 

543,592

 

 

 

28,162

 

 

 

23,517

 

Net income (loss) attributable to Aimco Operating Partnership's common unitholders

$

571,781

 

 

$

(109,629

)

 

$

(175,234

)

 

 

 

 

 

 

 

 

 

Denominator - units

 

 

 

 

 

 

 

 

Basic weighted-average OP Units outstanding

 

144,871

 

 

 

146,120

 

 

 

151,371

 

Diluted OP Unit equivalents outstanding

 

2,710

 

 

 

 

 

 

 

Diluted weighted-average OP Units outstanding

 

147,581

 

 

 

146,120

 

 

 

151,371

 

 

 

 

 

 

 

 

 

 

Earnings (loss) per unit - basic

 

 

 

 

 

 

 

 

Income (loss) from continuing operations attributable to Aimco Operating Partnership per unit

$

0.20

 

 

$

(0.94

)

 

$

(1.32

)

Income (loss) from discontinued operations attributable to Aimco Operating Partnership per unit

 

3.75

 

 

 

0.19

 

 

 

0.16

 

Net income (loss) attributable to Aimco per unit – basic

$

3.95

 

 

$

(0.75

)

 

$

(1.16

)

 

 

 

 

 

 

 

 

 

Earnings (loss) per unit - diluted

 

 

 

 

 

 

 

 

Income (loss) from continuing operations attributable to Aimco Operating Partnership per unit

$

0.19

 

 

$

(0.94

)

 

$

(1.32

)

Income (loss)from discontinued operations attributable to Aimco Operating Partnership per unit

 

3.68

 

 

 

0.19

 

 

 

0.16

 

Net income (loss) attributable to Aimco Operating Partnership per unit – diluted

$

3.87

 

 

$

(0.75

)

 

$

(1.16

)

v3.25.4
Share-Based Compensation (Tables)
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Summary of Total Compensation Cost Recognized for Share-Based Awards

For the years ended December 31, 2025, 2024, and 2023, total compensation cost recognized for share-based awards was (in thousands):

 

 

 

2025

 

 

2024

 

 

2023

 

Share-based compensation expense (1)

 

$

5,897

 

 

$

6,494

 

 

$

9,221

 

Capitalized share-based compensation (2)

 

 

677

 

 

 

1,019

 

 

 

1,274

 

   Total share-based compensation (3)

 

$

6,574

 

 

$

7,513

 

 

$

10,495

 

 

(1)
Amounts are recorded in General and administrative expenses in our Consolidated Statements of Operations.
(2)
Amounts are recorded in Buildings and improvements in our Consolidated Balance Sheets.
(3)
Amounts are primarily recorded in Additional paid-in capital and Common noncontrolling interests in Aimco Operating Partnership in our Consolidated Balance Sheets, and in General Partner and Special Limited Partner and Limited Partners in Aimco Operating Partnership's Consolidated Balance Sheets.
Summary Activity for Equity Compensation The following two tables summarize activity for equity compensation for the year ended December 31, 2025.

 

 

Time-Based Restricted Stock Awards

 

 

TSR Restricted Stock Awards

 

 

 

Number of
Shares

 

 

Weighted-Average
Fair Value

 

 

Number of
Shares

 

 

Weighted-Average
Fair Value

 

 

Outstanding at beginning of year

 

2,282,680

 

 

$

6.87

 

 

 

1,323,416

 

 

$

7.92

 

 

Granted

 

398,817

 

 

 

8.94

 

 

 

438,175

 

 

 

11.66

 

 

Vested

 

(847,803

)

 

 

6.73

 

 

 

(531,349

)

 

 

7.65

 

(1)

Forfeited

 

(223,905

)

 

 

7.07

 

 

 

(33,197

)

 

 

7.76

 

(1)

Outstanding at end of year

 

1,609,789

 

 

$

7.43

 

 

 

1,197,045

 

 

$

9.41

 

 

(1) Weighted-average grant date fair value is based off pre-Separation values when the awards were granted.

 

 

 

Unvested TSR LTIP II Units

 

 

Convertible LTIP II Units

 

 

Unvested TSR Stock Options

 

 

Exercisable TSR Stock Options

 

 

 

Number of
Units

 

 

Weighted-Average
Conversion
Metric

 

 

Number of
Units

 

 

Weighted-Average
Conversion
Metric

 

 

Number of
Units

 

 

Weighted-Average
Conversion
Metric

 

 

Number of
Units

 

 

Weighted-Average
Conversion
Metric

 

Outstanding at beginning of year

 

 

897,106

 

 

$

5.51

 

 

 

1,869,609

 

 

$

6.45

 

 

 

529,967

 

 

$

6.78

 

 

 

317,200

 

 

$

6.66

 

Dividend adjustment

 

N/A

 

 

N/A

 

 

N/A

 

 

N/A

 

 

N/A

 

 

N/A

 

 

 

484,512

 

 

N/A

 

Granted

 

 

206,364

 

 

 

6.96

 

 

 

 

 

 

 

 

 

128,554

 

 

 

6.96

 

 

 

 

 

 

 

Exercised

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Vested

 

 

(1,103,470

)

 

 

5.78

 

 

 

1,103,470

 

 

 

5.78

 

 

 

(658,521

)

 

 

6.82

 

 

 

658,521

 

 

 

6.82

 

Forfeited

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Outstanding at end of year (1)

 

 

 

 

$

 

 

 

2,973,079

 

 

$

3.42

 

 

 

 

 

$

 

 

 

1,460,233

 

 

$

4.53

 

(1) The TSR Stock Options and LTIP II units were adjusted during the year pursuant to anti-dilution provisions that provide for equitable adjustments in the event of a special cash dividend. The weighted-average exercise price of TSR Stock Options and LTIP II Units outstanding at end of year reflect the adjustments as a result of the special dividends paid during the year. The adjustments did not result in incremental share-based compensation expense.

Summary of Compensation Cost Not Yet Recognized for Share-Based Awards

The following table summarizes the unvested equity that are potentially dilutive to Aimco and Aimco Operating Partnership as of December 31, 2025 (in thousands, except shares):

 

 Awards

Aimco

 

 

Unvested Compensation Not Yet Recognized (1)

 

 Time-Based Restricted Stock Awards

 

1,609,789

 

 

$

3,529

 

 TSR Restricted Stock Awards

 

1,197,045

 

 

 

4,240

 

 Total awards

 

2,806,834

 

 

$

7,769

 

(1) Unvested compensation not yet recognized represents our compensation cost for our employees. Compensation costs related to shares issued to AIR employees are recognized by AIR.

Summary of Assumptions Used for Valuation of TSR-Based Awards Granted

The following table includes the assumptions used for the valuation of TSR-based awards that were granted in 2025, 2024, and 2023.

 TSR Award Assumptions

 

2025

 

2024

 

2023

 Grant date market value of a common share

 

$9.06

 

$7.43

 

$7.59

 Risk-free interest rate

 

4.31%-4.43%

 

4.11%-5.20%

 

3.89%-4.73%

 Dividend yield

 

0%

 

0%

 

0%

 Expected volatility

 

29.17%-39.71%

 

31.28%-33.16%

 

34.08%-36.19%

 Derived vesting period of TSR Restricted Stock

 

3

 

3

 

3

 Weighted average expected term of TSR Stock Options, TSR LTIP I Units, and TSR LTIP II Units

 

N/A

 

N/A

 

N/A

v3.25.4
Fair Value Measurements and Disclosures (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Summary of Fair Value for Interest Rate Contracts and Investments in Stock and Real Estate Technology Funds

The following table summarizes the fair value of our interest rate contracts, investments in stock, and our investments in real estate technology funds as of December 31, 2025 and 2024 (in thousands):

 

 

 

As of December 31, 2025

 

 

As of December 31, 2024

 

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

Interest rate contracts

 

$

32

 

 

$

 

 

$

32

 

 

$

 

 

$

862

 

 

$

 

 

$

862

 

 

$

 

Investments in stock

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,573

 

 

 

1,573

 

 

 

 

 

 

 

Investments in real estate technology funds (1)

 

 

4,924

 

 

 

 

 

 

 

 

 

 

 

 

3,468

 

 

 

 

 

 

 

 

 

 

Total assets

 

$

4,956

 

 

$

 

 

$

32

 

 

$

 

 

$

5,903

 

 

$

1,573

 

 

$

862

 

 

$

 

(1) Investments measured at fair value using the NAV practical expedient are not classified in the fair value hierarchy.

Summary of Carrying Value and Fair Value of Non-recourse Property Debt and Non-recourse Construction Loans

The following table summarizes carrying value and fair value of our non-recourse property debt and non-recourse construction loans as of December 31, 2025 and 2024 (in thousands):

 

 

 

As of December 31, 2025

 

 

As of December 31, 2024

 

 

Carrying Value

 

 

Fair Value

 

 

Carrying Value

 

 

Fair Value

 

Non-recourse property debt

 

$

341,796

 

 

$

332,487

 

 

$

447,955

 

 

$

419,626

 

Non-recourse construction loans

 

 

404,824

 

 

 

408,568

 

 

 

393,750

 

 

 

393,756

 

Total

 

$

746,620

 

 

$

741,055

 

 

$

841,705

 

 

$

813,382

 

v3.25.4
Assets Held for Sale and Discontinued Operations (Tables)
12 Months Ended
Dec. 31, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Summary of Disposal Groups Including Discontinued Operations The following table presents a summary of the major components of assets and liabilities, in accordance with GAAP, related to the discontinued operations as of December 31, 2024 (in thousands):

 

 

As of December 31, 2024

 

Buildings and improvements

$

203,593

 

Land

 

 

151,301

 

Total real estate

 

 

354,894

 

Accumulated depreciation

 

 

(176,566

)

Net real estate

 

 

178,328

 

Restricted cash

 

 

1,316

 

Other assets, net

 

 

1,451

 

Assets from discontinued operations, net

$

181,095

 

 

 

Non-recourse property debt, net

$

240,994

 

Accrued liabilities and other

 

 

4,938

 

Liabilities related to discontinued operations, net

$

245,932

 

The following table summarizes income from discontinued operations and the related gain on disposition of real estate for the years ended December 31, 2025, 2024, and 2023:

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

REVENUES

 

 

 

 

 

 

 

 

 

Rental and other property revenues

 

$

51,570

 

 

$

70,979

 

 

$

67,070

 

 

 

 

 

 

 

 

 

 

 

OPERATING EXPENSES

 

 

 

 

 

 

 

 

 

Property operating expenses

 

 

17,859

 

 

 

22,907

 

 

 

22,057

 

Depreciation and amortization

 

 

4,783

 

 

 

9,226

 

 

 

10,716

 

Total operating expenses

 

 

22,642

 

 

 

32,133

 

 

 

32,773

 

 

 

 

 

 

 

 

 

 

 

Interest income

 

 

2

 

 

 

9

 

 

 

16

 

Interest expense

 

 

(9,628

)

 

 

(10,693

)

 

 

(10,796

)

Gain on dispositions of real estate

 

 

545,914

 

 

 

 

 

 

 

Income (loss) from discontinued operations before income tax

 

 

565,216

 

 

 

28,162

 

 

 

23,517

 

Income tax benefit (expense) (1)

 

 

(13,995

)

 

 

 

 

 

 

Income (loss) from discontinued operations, net of taxes

 

 

551,221

 

 

 

28,162

 

 

 

23,517

 

(Income) loss from discontinued operations attributable to common noncontrolling
   interests in Aimco Operating Partnership

 

 

(23,798

)

 

 

(1,478

)

 

 

(1,216

)

Net income (loss) from discontinued operations attributable to Aimco

 

$

527,423

 

 

$

26,684

 

 

$

22,301

 

(1) Income taxes payable from the sale of the Boston Portfolio are included in Accrued liabilities and other in our Consolidated Balance Sheets.

Summary of Cash Flow Information Related to Discontinued Operations

The following table summarizes cash flow information related to the discontinued operations for the years ended December 31, 2025, and 2024:

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Total operating cash flows from (used in) discontinued operations

 

$

21,983

 

 

$

37,640

 

 

$

33,948

 

Total investing cash flows from (used in) discontinued operations

 

 

538,889

 

 

 

(4,981

)

 

 

(5,266

)

Schedule of Assets and Liabilities Related to Real Estate Properties Held for Sale

The following summary presents the major components of assets and liabilities related to the real estate properties held for sale as of December 31, 2025, and 2024 (in thousands):

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

Buildings and improvements

$

80,627

 

$

218,388

 

Land

 

 

6,645

 

 

 

181,381

 

Total real estate

 

 

87,272

 

 

 

399,769

 

Accumulated depreciation

 

 

(61,341

)

 

 

(126,840

)

Net real estate

 

 

25,931

 

 

 

272,929

 

Restricted cash

 

 

635

 

 

 

517

 

Other assets, net

 

 

281

 

 

 

2,633

 

Assets held for sale, net

$

26,847

 

$

276,079

 

 

 

 

 

Non-recourse property debt, net

$

105,506

 

$

158,888

 

Accrued liabilities and other

 

 

2,241

 

 

 

1,732

 

Liabilities related to assets held for sale, net

$

107,747

 

$

160,620

 

v3.25.4
Business Segments (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Summary of Information for Reportable Segments

The following tables present the results of operations of consolidated properties with our segments for the years ended December 31, 2025, 2024, and 2023 (in thousands):

 

Development

 

 

Operating

 

 

Other

 

 

Adjustments(1)

 

 

Corporate and Amounts Not Allocated to Segments (2)

 

 

Consolidated

 

December 31, 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rental and other property revenues

$

27,518

 

 

$

72,519

 

 

$

7,553

 

 

$

6,183

 

 

$

24,713

 

 

$

138,486

 

Controllable operating expenses(3)

 

6,107

 

 

 

11,155

 

 

 

7,268

 

 

 

 

 

 

3,331

 

 

 

27,861

 

Real estate taxes, net of capitalized amounts

 

4,763

 

 

 

11,259

 

 

 

912

 

 

 

 

 

 

5,255

 

 

 

22,189

 

Utilities expense, net of utility reimbursements

 

1,645

 

 

 

688

 

 

 

276

 

 

 

6,183

 

 

 

1,262

 

 

 

10,054

 

Property insurance expense, net of capitalized amounts

 

761

 

 

 

1,768

 

 

 

130

 

 

 

 

 

 

1,525

 

 

 

4,184

 

Other property operating expenses (4)

 

 

 

 

 

 

 

 

 

 

 

 

 

4,067

 

 

 

4,067

 

Property operating expenses

 

13,276

 

 

 

24,870

 

 

 

8,586

 

 

 

6,183

 

 

 

15,440

 

 

 

68,355

 

Property net operating income (loss)

 

14,242

 

 

 

47,649

 

 

 

(1,033

)

 

 

 

 

n/a

 

 

n/a

 

Other operating expenses not allocated to segments (5)

 

 

 

 

 

 

 

 

 

 

 

 

 

(239,760

)

 

 

(239,760

)

Other items included in income before
   income tax
(6)

 

 

 

 

 

 

 

 

 

 

 

 

 

153,781

 

 

 

153,781

 

Income (loss) before income tax

$

14,242

 

 

$

47,649

 

 

$

(1,033

)

 

$

 

 

$

(76,706

)

 

$

(15,848

)

 

 

Development

 

 

Operating

 

 

Other

 

 

Adjustments(1)

 

 

Corporate and Amounts Not Allocated to Segments (2)

 

 

Consolidated

 

December 31, 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rental and other property revenues

$

9,852

 

 

$

71,689

 

 

$

6,690

 

 

$

5,409

 

 

$

44,060

 

 

$

137,700

 

Controllable operating expenses(3)

 

4,527

 

 

 

10,334

 

 

 

6,746

 

 

 

 

 

 

6,236

 

 

 

27,843

 

Real estate taxes, net of capitalized amounts

 

1,963

 

 

 

10,004

 

 

 

593

 

 

 

 

 

 

7,312

 

 

 

19,872

 

Utilities expense, net of utility reimbursements

 

1,959

 

 

 

1,070

 

 

 

255

 

 

 

5,409

 

 

 

1,410

 

 

 

10,103

 

Property insurance expense, net of capitalized amounts

 

1,019

 

 

 

1,640

 

 

 

118

 

 

 

 

 

 

2,059

 

 

 

4,836

 

Other property operating expenses (4)

 

 

 

 

 

 

 

 

 

 

 

 

 

5,423

 

 

 

5,423

 

Property operating expenses

 

9,468

 

 

 

23,048

 

 

 

7,712

 

 

 

5,409

 

 

 

22,440

 

 

 

68,077

 

Property net operating income (loss)

 

384

 

 

 

48,641

 

 

 

(1,022

)

 

 

 

 

n/a

 

 

n/a

 

Other operating expenses not allocated to segments (5)

 

 

 

 

 

 

 

 

 

 

 

 

 

(109,970

)

 

 

(109,970

)

Other items included in income before
   income tax
(6)

 

 

 

 

 

 

 

 

 

 

 

 

 

(94,886

)

 

 

(94,886

)

Income (loss) before income tax

$

384

 

 

$

48,641

 

 

$

(1,022

)

 

$

 

 

$

(183,236

)

 

$

(135,233

)

 

 

Development

 

 

Operating

 

 

Other

 

 

Adjustments(1)

 

 

Corporate and Amounts Not Allocated to Segments (2)

 

 

Consolidated

 

December 31, 2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rental and other property revenues

$

109

 

 

$

69,267

 

 

$

2,691

 

 

$

4,541

 

 

$

43,317

 

 

$

119,925

 

Controllable operating expenses(3)

 

670

 

 

 

10,167

 

 

 

4,029

 

 

 

 

 

 

6,097

 

 

 

20,963

 

Real estate taxes, net of capitalized amounts

 

84

 

 

 

8,865

 

 

 

475

 

 

 

 

 

 

5,634

 

 

 

15,058

 

Utilities expense, net of utility reimbursements

 

114

 

 

 

1,047

 

 

 

179

 

 

 

4,541

 

 

 

1,432

 

 

 

7,313

 

Property insurance expense, net of capitalized amounts

 

59

 

 

 

1,511

 

 

 

27

 

 

 

 

 

 

2,111

 

 

 

3,708

 

Other property operating expenses (4)

 

 

 

 

 

 

 

 

 

 

 

 

 

4,613

 

 

 

4,613

 

Property operating expenses

 

927

 

 

 

21,590

 

 

 

4,710

 

 

 

4,541

 

 

 

19,887

 

 

 

51,655

 

Property net operating income (loss)

 

(818

)

 

 

47,677

 

 

 

(2,019

)

 

 

 

 

n/a

 

 

n/a

 

Other operating expenses not allocated to segments (5)

 

 

 

 

 

 

 

 

 

 

 

 

 

(90,983

)

 

 

(90,983

)

Other items included in income before
   income tax
(6)

 

 

 

 

 

 

 

 

 

 

 

 

 

(170,875

)

 

 

(170,875

)

Income (loss) before income tax

$

(818

)

 

$

47,677

 

 

$

(2,019

)

 

$

 

 

$

(238,428

)

 

$

(193,588

)

(1)
Represents the reclassification of utility reimbursements, which are included in Rental and other property revenues in our Consolidated Statements of Operations, in accordance with GAAP, from revenues to property operating expenses for the purpose of evaluating segment results.
(2)
Includes the operating results of apartment communities sold during the periods shown, if any. Also includes property management expenses and casualty gains and losses, which are included in consolidated property operating expenses and are not part of our segment performance measure.
(3)
Controllable operating expenses primarily consist of property personnel costs, marketing, repairs and maintenance, and contract services.
(4)
Other property operating expenses include property management costs and casualty gains or losses, which are included in consolidated property operating expenses and are not part of our segment performance measure.
(5)
Other operating expenses not allocated to segments consists of depreciation and amortization, general and administrative expenses, and impairment on real estate.
(6)
Other items included in Income (loss) before income tax consist primarily of interest income, interest expense, mezzanine investment income (loss), net, realized and unrealized gains (losses) on interest rate contracts, realized and unrealized gains (losses) on equity investments, other income (expense), and gain on dispositions of real estate, if any.

Capital additions within our segments for the years ended December 31, 2025, 2024 and 2023, were as follows (in thousands):

 

Year Ended December 31,

 

 

2025

 

 

2024

 

 

2023

 

Development

$

93,592

 

 

$

126,125

 

 

$

258,888

 

Operating

 

9,677

 

 

 

7,800

 

 

 

6,622

 

Other

 

337

 

 

 

26

 

 

 

8,782

 

Corporate amounts not allocated to segments (1)

 

943

 

 

 

2,753

 

 

 

13,463

 

Total capital additions

$

104,549

 

 

$

136,704

 

 

$

287,755

 

 

(1)
During the years ended December 31, 2025, 2024 and 2023, certain capital additions pertained to properties that were sold and therefore are not included in our segments as capital additions at those respective year ends. We added a Corporate row to the table above for presentation purposes to display these capital additions as of December 31, 2025, 2024 and 2023, respectively.
Schedule of Net Real Estate and Non-Recourse Property Debt, Net, by Segment

Net real estate and non-recourse property debt and construction loans, net, of our segments as of December 31, 2025 and 2024, were as follows (in thousands):

 

Development

 

 

Operating (1)

 

 

Other

 

 

Total

 

As of December 31, 2025

 

 

 

 

 

 

 

 

 

 

 

Buildings and improvements

 

626,929

 

 

 

363,105

 

 

 

24,868

 

 

 

1,014,902

 

Land

 

148,850

 

 

 

73,101

 

 

 

364

 

 

 

222,315

 

Total real estate

 

775,779

 

 

 

436,206

 

 

 

25,232

 

 

 

1,237,217

 

Accumulated depreciation

 

(48,719

)

 

 

(231,231

)

 

 

(7,335

)

 

 

(287,285

)

Net real estate

$

727,060

 

 

$

204,975

 

 

$

17,897

 

 

$

949,932

 

 

 

 

 

 

 

 

 

 

 

 

 

Non-recourse property debt and construction loans, net

$

399,142

 

 

$

339,483

 

 

$

 

 

$

738,625

 

 

 

Development

 

 

Operating (1)

 

 

Other

 

 

Total

 

As of December 31, 2024

 

 

 

 

 

 

 

 

 

 

 

Buildings and improvements

$

620,000

 

 

$

449,591

 

 

$

75,741

 

 

$

1,145,332

 

Land

 

165,633

 

 

 

79,745

 

 

 

1,503

 

 

 

246,881

 

Total real estate

 

785,633

 

 

 

529,336

 

 

 

77,244

 

 

 

1,392,213

 

Accumulated depreciation

 

(20,872

)

 

 

(291,474

)

 

 

(10,362

)

 

 

(322,708

)

Net real estate

$

764,761

 

 

$

237,862

 

 

$

66,882

 

 

$

1,069,505

 

 

 

 

 

 

 

 

 

 

 

 

 

Non-recourse property debt and construction loans, net

$

385,240

 

 

$

444,426

 

 

$

 

 

$

829,666

 

(1)
During the year ended December 31, 2025, Hillmeade and Plantation Gardens were reclassified as held for sale. As described in Note 2, we present certain assets and liabilities of real estate properties held for sale separately in the Consolidated Balance Sheets and therefore are not included in our segment balance sheets as of December 31, 2025. The assets and the associated debt of these properties as of December 31, 2024 remain in the Operating column above for presentation purposes. Refer to Note 14 for the balance sheet of our held for sale properties.
v3.25.4
Organization (Details Textual)
12 Months Ended
Dec. 31, 2025
ft²
Property
ApartmentHome
OfficeBuilding
Key
Community
Unit
Dwelling
Feb. 06, 2026
Community [Member]    
Organization [Line Items]    
Number of units in real estate property | Community 220  
Plan of Sale and Liquidation [Member] | Subsequent Event [Member]    
Organization [Line Items]    
Percentage of outstanding common shares voted   83.00%
Continuing Operations [Member]    
Organization [Line Items]    
Number of real estate properties | ApartmentHome 2,524  
Number of real estate properties held for sale 2  
Retail space | ft² 105,000  
Continuing Operations [Member] | Community [Member]    
Organization [Line Items]    
Number of units in real estate property | Unit 689  
Continuing Operations [Member] | Operating Properties [Member]    
Organization [Line Items]    
Number of real estate properties held for sale 2  
Continuing Operations [Member] | Family Rental Community in Waterfront Ground-up Development [Member]    
Organization [Line Items]    
Number of units in real estate property | Unit 114  
Continuing Operations [Member] | Planned Homes [Member]    
Organization [Line Items]    
Number of real estate properties | Property 16  
Continuing Operations [Member] | Accessory Dwelling Units [Member]    
Organization [Line Items]    
Number of units in real estate property | Dwelling 8  
Continuing Operations [Member] | Luxury Hotel With Event Space [Member]    
Organization [Line Items]    
Number of real estate properties | Key 106  
Continuing Operations [Member] | Consolidated Properties [Member]    
Organization [Line Items]    
Number of real estate properties 15  
Continuing Operations [Member] | Unconsolidated Properties [Member]    
Organization [Line Items]    
Number of real estate properties | Property 4  
Aimco Operating Partnership [Member]    
Organization [Line Items]    
Percentage of the Aimco Operating Partnership common partnership units and equivalents owned by Aimco 94.10%  
Percentage of economic interest in Aimco Operating Partnership owned by Aimco 96.60%  
Percentage of Aimco Operating Partnership common partnership units and equivalents owned by other limited partners 5.90%  
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies (Details Textual) - USD ($)
1 Months Ended 12 Months Ended
Dec. 31, 2025
Sep. 15, 2025
Jan. 31, 2025
Jun. 30, 2023
Nov. 30, 2019
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2020
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Weighted average ownership interest           4.50% 5.20% 5.10%    
Preferred equity interest receives preferred return 8.00%                  
Preferred equity interest in one joint ventures accruing preferred return 9.70%                  
Preferred equity interest accruing preferred return 14.50%                  
Percentage of noncontrolling position sold       20.00%            
Proceeds from sale of noncontrolling position       $ 33,500,000            
Percentage of noncontrolling position remaining           80.00%        
Non-refundable payment           $ 4,000,000        
Equity method investment aggregate cost         $ 275,000,000          
Equity method investment term         5 years          
Equity method investment interest rate         10.00%          
Amortization of intangible assets           900,000 $ 300,000      
Interest costs capitalized           12,900,000 21,500,000 $ 39,700,000    
Other direct and indirect costs capitalized           5,700,000 8,000,000 14,300,000    
Non-cash impairment charge               158,000,000    
Mezzanine investment               0    
Gain (loss) on disposition of real estate           783,000,000 10,600,000 8,000,000    
Impairment           $ 147,500 0 0    
Estimated useful life 15 years         15 years        
Percentage of real estate investment trust taxable income           90.00%        
Percentage of taxable income distributed to stockholders           100.00%        
Consolidated income (loss) subject to tax           $ (33,100,000) (28,200,000) (15,200,000)    
Income tax expense (benefit)           (57,595,000) (11,071,000) (12,752,000)    
Accrued interest or penalties $ 0         0 0      
Unconsolidated real estate partnerships 15,270,000         15,270,000 15,155,000      
Net capitalized implementation costs 4,700,000         4,700,000 5,800,000      
Accumulated depreciation $ 287,285,000         287,285,000 322,708,000      
Tax Withholding Receivables           8,400,000        
Realized and unrealized gains (losses) on equity investments           (5,790,000) (49,504,000) 700,000    
Revenues           7,600,000 6,700,000 2,700,000    
Advertising costs           $ 2,200,000 2,000,000 1,000,000    
S 2025 Q1 Dividends [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Dividends payable, month and year to be paid 2025-01         2025-01        
Cash dividend paid per share     $ 0.6              
Dividends payable, date declared           Dec. 19, 2024        
Dividend payable date of record           Jan. 14, 2025        
Dividends payable, date to be paid           Jan. 31, 2025        
Forfeitable dividends on certain unvested share-based compensation awards to be paid upon achievement             1,000,000      
S 2025 Q2 Dividends [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Dividends payable, date to be paid           Oct. 15, 2025        
S 2025 Q3 Dividends [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Cash dividend paid per share   $ 2.23                
Dividends payable, date declared           Sep. 15, 2025        
Dividend payable date of record           Sep. 30, 2025        
Dividends payable, date to be paid           Oct. 15, 2025        
S 2025 Q4 Dividends [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Forfeitable dividends on certain unvested share-based compensation awards to be paid upon achievement $ 4,300,000         $ 4,300,000        
Other Assets, Net [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Accumulated depreciation 1,300,000         1,300,000 800,000      
Unconsolidated Entities [Member] | Other Income (Expense), Net [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Non-cash other than temporary impairment           0 2,600,000 0    
Aimco OP L.P. [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Payment made to Mezzaine Investment       $ 134,000,000            
Income tax expense (benefit)           (57,595,000) (11,071,000) (12,752,000)    
Accumulated depreciation $ 287,285,000         287,285,000 322,708,000      
Realized and unrealized gains (losses) on equity investments           $ (5,790,000) (49,504,000) 700,000    
ASU 2023-09 [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Change in Accounting Principle, Accounting Standards Update, Adopted [true false] true         true        
Minimum [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Estimated useful life 5 years         5 years        
Maximum [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Estimated useful life 30 years         30 years        
Furniture, Fixtures and Equipment [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Estimated useful life 5 years         5 years        
Equipment [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Estimated useful life 5 years         5 years        
IQHQ [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Commitment purchase amount                   $ 50,000,000
Percentage of ownership of units                 22.00%  
Equity method investment redemption with step-up value to be paid in cash                 $ 16,500,000  
Equity method investments fair value                 59,700,000  
Equity method investment aggregate cost $ 39,185,000         $ 39,185,000 39,185,000   39,200,000  
Non-cash impairment charge           6,600,000 48,600,000      
Mezzanine investment $ 4,519,000         4,519,000 11,071,000      
Realized and unrealized gains (losses) on equity investments               0    
Property Technology Funds [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Unrealized gains (losses) on investment           1,100,000 400,000 $ 0    
Common Stock [Member]                    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                    
Net gains (losses) on investment           $ (300,000)        
Unrealized gains (losses) on investment             $ (1,300,000)   $ 700,000  
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies - Summary of Reconciliation of Redeemable Noncontrolling Interests in Real Estate Partnerships (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Redeemable Noncontrolling Interest [Line Items]      
Balance at Beginning of Period $ 142,931    
Balance at December 31, 158,292 $ 142,931  
Real Estate Partnership [Member]      
Redeemable Noncontrolling Interest [Line Items]      
Balance at Beginning of Period 142,931 171,632 $ 166,826
Contributions 15,789 6,409 125
Distributions (8,158) (8,318) (9,243)
Purchases [1] (5,419)    
Redemptions   (38,473)  
Net income 13,237 13,958 13,924
Other [2] (88) (2,277)  
Balance at December 31, $ 158,292 $ 142,931 $ 171,632
[1] In May 2025, we purchased all of the outstanding redeemable noncontrolling interest from our development partner in the Strathmore Square property for a cash purchase price of $5.0 million.
[2] In September 2024, we secured a $55.5 million preferred equity commitment from a third-party for the development of a luxury water-front rental development in Miami, Florida. Costs incurred were treated as a discount to Redeemable noncontrolling interests in consolidated real estate partnerships and are amortized using the effective interest method in accordance with GAAP.
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies - Summary of Reconciliation of Redeemable Noncontrolling Interests in Real Estate Partnerships (Parenthetical) (Details) - USD ($)
$ in Millions
1 Months Ended
May 31, 2025
Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Preferred equity commitment from a third-party $ 5.0 $ 55.5
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Reconciliation of Cash Flow Information (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]      
Cash and cash equivalents $ 394,891 $ 141,072 $ 122,601
Restricted cash 11,670 30,051 15,452
Restricted cash from discontinued operations and held for sale 635 1,833 1,214
Cash, cash equivalents, and restricted cash $ 407,196 $ 172,956 $ 139,267
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies - Supplemental Cash Flow Information (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
SUPPLEMENTAL CASH FLOW INFORMATION:      
Interest paid, net of amounts capitalized $ 60,505 $ 47,554 $ 32,795
Cash paid for income taxes (Note 7) 498 931 1,711
Non-cash transactions associated with the acquisitions      
Issuance of seller financing 85,000   17,432
Non-recourse property debt assumed by buyer 173,435    
Other non-cash investing and financing transactions:      
Right-of-use lease assets - operating leases 225   718
Lease liabilities - operating leases 225   718
Notes receivable settled in deconsolidation of real estate partnership (Note 3) 19,038    
Contribution of real estate to unconsolidated real estate partnerships     5,700
Accrued capital expenditures (at end of year) $ 16,355 $ 11,962 $ 40,340
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies - Summary of Notes Receivable (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]    
Total notes receivable $ 103,863 $ 58,794
Note A [Member]    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]    
Notes receivable - held for sale [1] 85,363  
Note B [Member]    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]    
Notes receivable - held for investment [2] $ 18,500 40,209
Note C [Member]    
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]    
Notes receivable - held for investment [3]   $ 18,585
[1] In December 2025, Aimco issued seller financing notes in conjunction with the sale of the Brickell Assemblage. Refer to Note 3 for a description of the contractual terms of the seller financing notes.
[2] Subsequent to year end, we finalized an agreement to monetize a seller financing note that had an effective interest rate of 6.0% and a current annual interest rate of 2.9%. The agreement was structured as a modification and repayment of the note in January 2026, reducing the principal balance of $43.2 million to $18.5 million. As a result, we recorded a provision for credit losses of $22.9 million and a write-off to reduce the amortized cost to $18.5 million as of December 31, 2025. The provision for credit losses is reflected in Credit loss expense in our Consolidated Statements of Operations and as a reduction in the carrying value of Notes Receivable in our Consolidated Balance Sheets. Prior to the write-off, the amortized cost was $41.4 million, calculated as the note's $43.2 million principal balance less unamortized discount of $1.5 million and allowance for credit losses of $0.3 million. For the years ended December 31, 2025, 2024, and 2023, the amortization of the discount was $1.2 million, $1.1 million, and $1.1 million, respectively, which was recorded as a component of Interest Income in our Consolidated Statements of Operations.

A roll forward of our allowance for credit losses for the year ended December 31, 2025 is as follows:

 

2025

 

Balance at Beginning of Period

$

(276

)

Provision for credit losses

 

(22,899

)

Write-offs charged against allowance for credit losses

 

23,175

 

Balance at December 31,

$

 

[3] In December 2023, we sold a land parcel in downtown Fort Lauderdale also referred to as 200 Broward Avenue. In conjunction with this sale, we provided seller financing with a stated value of $21.2 million that was recorded net of $3.8 million of variable consideration. A portion of the interest payments accrued and were added to the principal balance, due at maturity of the note. In October 2025 we completed the transfer of our ownership interest in the joint venture holding the seller financing as further discussed in Note 3.
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies - Summary of Notes Receivable (Parenthetical) (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Jan. 31, 2026
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]          
Provision for credit losses     $ 22,899    
Allowance for credit losses       $ (276)  
Fort Lauderdale Joint Venture [Member]          
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]          
Seller financing         $ 21,200
Seller financing variable consideration value         3,800
Note C [Member] | Fort Lauderdale Joint Venture [Member]          
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]          
Seller financing   $ 21,200      
Seller financing variable consideration value   $ 3,800      
Financing Note [Member] | Note B [Member]          
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]          
Debt instrument, face amount     43,200    
Provision for credit losses     22,900    
Allowance for credit losses     300    
Amortized cost of seller financing note     18,500    
Amortized cost of notes receivable     41,400    
Unamortized discount     1,500    
Amortization of discount     $ 1,200 $ 1,100 $ 1,100
Financing Note [Member] | Note B [Member] | Subsequent Event [Member]          
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]          
Effective interest rate 6.00%        
Annual Interest Rate 2.90%        
Financing Note [Member] | Note B [Member] | Subsequent Event [Member] | Minimum [Member]          
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]          
Debt instrument, face amount $ 18,500        
Financing Note [Member] | Note B [Member] | Subsequent Event [Member] | Maximum [Member]          
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]          
Debt instrument, face amount $ 43,200        
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies - Summary of Notes Receivable - Schedule of Roll Forward of Allowance for Credit Losses (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance at Beginning of Period $ (276)
Provision for credit losses (22,899)
Write-offs charged against allowance for credit losses $ 23,175
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies - Summary of Other Assets, Net (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]    
Other investments $ 9,444 $ 16,115
Deferred costs, deposits, and other 9,322 11,233
Prepaid expenses and real estate taxes 16,079 13,209
Interest rate contracts [1] 55 891
Unconsolidated real estate partnerships 15,270 15,155
Intangible assets, net 12,262 13,154
Corporate fixed assets, net of accumulated depreciation of $10,103 and $9,591 as of December 31, 2025 and December 31, 2024, respectively 5,880 9,844
Accounts receivable, net of allowances of $927 and $352 as of December 31, 2025 and December 31, 2024, respectively 13,780 7,824
Deferred tax assets 0 5,175
Total other assets, net $ 82,092 $ 92,600
[1] We account for our interest rate contracts as non-designated hedges. See Note 12 for discussion of our fair value measurements for these instruments.
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies - Summary of Other Assets (Parenthetical) (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Corporate fixed assets, net of accumulated depreciation $ 10,103 $ 9,591
Accounts receivable, net of allowances $ 927 $ 352
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies - Realized and Unrealized Gains (Losses) on Equity Investments and Reduction in the Carrying Value of Other investments Included in Other Assets (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Nov. 30, 2019
Schedule of Equity Method Investments [Line Items]          
Initial cost of remaining balance         $ 275,000
Carrying value of the investment     $ 0    
IQHQ [Member]          
Schedule of Equity Method Investments [Line Items]          
Initial cost of remaining balance $ 39,185 $ 39,185   $ 39,200  
Cumulative upward adjustments 20,501 20,501      
Cumulative impairment (55,167) (48,615)      
Carrying value of the investment $ 4,519 $ 11,071      
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies - Summary of Intangible Assets and Liabilities, Net of Accumulated Amortization (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Finite Lived Intangible Assets [Line Items]    
Intangible assets, Gross $ 13,377 $ 25,950
Less: accumulated amortization (1,115) (12,796)
Intangible assets, net $ 12,262 $ 13,154
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies - Summary of Net Aggregate Amortization (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Finite Lived Intangible Assets [Line Items]  
Intangible assets, 2026 $ 892
Intangible assets, 2027 892
Intangible assets, 2028 892
Intangible assets, 2029 892
Intangible assets, 2030 892
Intangible assets, Thereafter 7,802
Intangible assets, Total future amortization $ 12,262
v3.25.4
Significant Transactions - Summary of Properties Sold (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Property
Dec. 31, 2024
USD ($)
Property
Dec. 31, 2023
USD ($)
Property
Significant Transactions [Abstract]      
Number of properties sold | Property 7 2 1
Gain on sale of real estate, continuing operations $ 237,060 $ 10,600 $ 6,138
Gain on sale of real estate, discontinued operations 545,914    
Gain on sale of real estate $ 782,974 $ 10,600 $ 6,138
v3.25.4
Significant Transactions (Details Textual)
$ in Thousands
1 Months Ended 12 Months Ended
May 31, 2025
USD ($)
Sep. 30, 2024
USD ($)
Dec. 31, 2025
USD ($)
Property
Dec. 31, 2024
USD ($)
Property
Unit
Dec. 31, 2023
USD ($)
Oct. 31, 2025
USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Non-recourse property debt, net       $ 240,994    
Number of units in real estate property sold | Property       40    
Gain on sale of real estate     $ 782,974 $ 10,600 $ 6,138  
Gain on sale of real estate, discontinued operations     545,914      
Gain on sale of real estate, continuing operations     $ 237,060 10,600 6,138  
Exit fees percentage     3.00%      
Gain from redemption of investment         1,900  
Preferred Equity Commitment From A Third-party $ 5,000 $ 55,500        
Redeemable noncontrolling interests in consolidated real estate partnerships 5,400   $ 158,292 142,931   $ 19,300
Cash purchase price       20,900    
Cash redemption       38,500    
Noncontrolling interests in consolidated real estate partnerships     20,000 39,560    
Redeemable noncontrolling interests in consolidated real estate partnerships 5,400   158,292 142,931   19,300
Accrued liabilities and other     147,362 95,911    
Additional paid-in capital $ 300   $ 429,144 425,002   7,800
Boston Portfolio [Member]            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Number of real estate properties | Property     5      
Non-recourse property debt, net     $ 173,400      
Proceeds from sale of property     740,000      
Gain on sale of real estate, discontinued operations     $ 545,900      
Maximum [Member]            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Increased compounding interest rate     16.00%      
Minimum [Member]            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Increased compounding interest rate     12.00%      
Aimco [Member]            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Cash           $ 7,500
Redeemable noncontrolling interests in consolidated real estate partnerships       38,500    
Noncontrolling interests in consolidated real estate partnerships       9,200    
Redeemable noncontrolling interests in consolidated real estate partnerships       38,500    
Accrued liabilities and other       1,800    
Additional paid-in capital       $ 9,900    
Residential Apartment Communities In Waterfront Property [Member]            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Number of units in real estate property sold | Unit       276    
Proceeds from sale of property       $ 190,000    
Brickell Assemblage [Member]            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Proceeds from sale of property     $ 520,000      
Gain on sale of real estate, continuing operations     237,100      
Financing notes amount included sale     $ 85,000      
Number of operating properties sold | Property     2      
Brickell Assemblage [Member] | Maximum [Member]            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Increased compounding interest rate     24.00%      
Brickell Assemblage [Member] | Minimum [Member]            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Increased compounding interest rate     20.00%      
Brickell Assemblage [Member] | Aimco [Member]            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Term     24 months      
Fort Lauderdale Consolidated Joint Venture [Member]            
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]            
Proceeds from sale of property         31,200  
Gain on sale of real estate         6,100  
Seller financing         21,200  
Seller financing variable consideration value         $ 3,800  
v3.25.4
Lease Arrangements - Lease Income for Residential and Commercial Property Leases (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]      
Fixed lease income $ 118,602 $ 120,900 $ 107,871
Variable lease income 12,331 10,110 9,363
Total lease income $ 130,933 $ 131,010 $ 117,234
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration] Finance lease, liability Finance lease, liability Finance lease, liability
v3.25.4
Lease Arrangements - Schedule of Minimum Lease Payments from our Office Space Sublease and Commercial Space Leases, Excluding Extension Options (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Corporate Office Sublease [Member]  
Lessor, Operating Lease, Payment to Be Received, Fiscal Year Maturity [Line Itam]  
2026 $ 1,433
2027 1,443
2028 1,453
2029 630
2030 0
Thereafter 0
Total future minimum lease receipts 4,959
Commercial Leases [Member]  
Lessor, Operating Lease, Payment to Be Received, Fiscal Year Maturity [Line Itam]  
2026 3,298
2027 3,388
2028 3,326
2029 3,364
2030 3,390
Thereafter 20,438
Total future minimum lease receipts $ 37,204
v3.25.4
Lease Arrangements - Schedule of Lease Costs, Net of Capitalized Lease Costs (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Lease, Cost [Abstract]      
Operating lease costs $ 1,611 $ 1,504 $ 1,514
Amortization of right-of-use assets, net of capitalized amounts 1,277 1,092 0
Interest on lease liabilities, net of capitalized amounts 7,479 6,300 282
Total lease costs, net of capitalized amounts $ 10,367 $ 8,896 $ 1,796
v3.25.4
Lease Arrangements (Details Textual) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Lessee Lease Description [Line Items]      
Lessee, operating lease, description Our apartment homes and commercial spaces are leased to tenants under operating leases. As of December 31, 2025, our apartment home leases generally have initial terms of 24 months or less. As of December 31, 2025, our commercial space leases have initial terms between 5 and 15 years and represent approximately 9% to 10% of our total revenue. Our apartment home leases are generally renewable at the end of the lease term, subject to potential changes in rental rates, and our commercial space leases generally have renewal options, subject to associated increases in rental rates due to market based or fixed price renewal options and other certain conditions.    
Operating leases weighted average remaining term 3 years 3 months 18 days 4 years 3 months 18 days  
Operating lease expenses $ 1,611 $ 1,504 $ 1,514
Residual value of leased assets 6,100    
Operating right-of-use lease assets $ 3,500 $ 4,700  
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other assets, net Other assets, net  
Operating lease liability $ 7,249 $ 9,200  
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration] Accrued Liabilities and Other Liabilities Accrued Liabilities and Other Liabilities  
Financing right-of-use lease assets $ 106,438 $ 107,714  
Sub lease commencement date Jan. 01, 2021    
Sublease expiration date May 31, 2029    
Sublease income $ 1,400 1,400 1,400
Finance lease, amortization 1,277 1,092 0
Finance lease, interest expense $ 7,479 $ 6,300 $ 282
Financing leases weighted average remaining term 91 years 7 months 6 days 92 years 6 months  
Operating leases, weighted average discount rate, percent 3.40% 3.50%  
Financing leases, weighted average discount rate, percent 6.10% 6.10%  
Lease liabilities - finance leases $ 124,794 $ 121,845  
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration] Lease liabilities - finance leases    
Apartment Home Lease [Member] | Maximum [Member]      
Lessee Lease Description [Line Items]      
Lease terms 24 months    
Commercial Space Lease [Member] | Maximum [Member]      
Lessee Lease Description [Line Items]      
Lease terms 15 years    
Operating lease percentage of total revenue 10.00%    
Commercial Space Lease [Member] | Minimum [Member]      
Lessee Lease Description [Line Items]      
Lease terms 5 years    
Operating lease percentage of total revenue 9.00%    
v3.25.4
Lease Arrangements - Schedule of Weighted Average Remaining Terms and Discount Rates (Details)
Dec. 31, 2025
Dec. 31, 2024
Leases [Abstract]    
Operating leases weighted average remaining term 3 years 3 months 18 days 4 years 3 months 18 days
Financing leases weighted average remaining term 91 years 7 months 6 days 92 years 6 months
Operating leases, weighted average discount rate, percent 3.40% 3.50%
Financing leases, weighted average discount rate, percent 6.10% 6.10%
v3.25.4
Lease Arrangements - Minimum Annual Lease Payments Under Operating, Financing Leases (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Lessee, Operating Lease, Liability, Payment, Due [Abstract]    
2026 $ 2,272  
2027 2,380  
2028 2,181  
2029 843  
Total 7,676  
Less: Discount (427)  
Total lease liabilities $ 7,249 $ 9,200
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration] Accrued liabilities and other Accrued liabilities and other
Finance Lease, Liability, Payment, Due [Abstract]    
2026 $ 4,568  
2027 5,483  
2028 5,596  
2029 5,708  
2030 5,824  
Thereafter 1,416,165  
Total 1,443,344  
Less: Discount (1,318,550)  
Total lease liabilities $ 124,794 $ 121,845
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration] Total lease liabilities  
v3.25.4
Variable Interest Entities (Details Textual)
Dec. 31, 2025
ApartmentHome
Entity
Dec. 31, 2024
Entity
Consolidated Entities [Member]    
Schedule Of Investment Income Reported Amounts By Category [Line Items]    
Number Of Variable Interest Entities 3 6
Unconsolidated Entities [Member]    
Schedule Of Investment Income Reported Amounts By Category [Line Items]    
Number Of Variable Interest Entities 7 7
San Diego Communities [Member]    
Schedule Of Investment Income Reported Amounts By Category [Line Items]    
Number of apartment communities | ApartmentHome 4  
v3.25.4
Variable Interest Entities (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Entity
Dec. 31, 2024
USD ($)
Entity
Dec. 31, 2023
USD ($)
Variable Interest Entity [Line Items]      
Net real estate $ 949,932 $ 1,069,505  
Cash and cash equivalents 394,891 141,072 $ 122,601
Restricted cash 11,670 30,051 $ 15,452
Notes receivable 103,863 58,794  
Right-of-use lease assets- finance leases 106,438 107,714  
Non-recourse construction loans and bridge financing, net 399,142 385,240  
Lease liabilities - finance leases 124,794 121,845  
Accrued liabilities and other $ 147,362 $ 95,911  
Consolidated Entities [Member]      
Variable Interest Entity [Line Items]      
Count of VIEs | Entity 3 6  
Net real estate $ 450,726 $ 593,837  
Cash and cash equivalents 1,688 4,625  
Restricted cash 6,817 14,913  
Notes receivable 0 18,571  
Right-of-use lease assets- finance leases 91,863 107,714  
Other assets, net 10,610 26,028  
Non-recourse construction loans and bridge financing, net 299,422 385,240  
Lease liabilities - finance leases 108,433 121,845  
Accrued liabilities and other $ 16,953 $ 14,518  
Unconsolidated Entities [Member]      
Variable Interest Entity [Line Items]      
Count of VIEs | Entity 7 7  
Other assets, net $ 19,789 $ 26,226  
Accrued liabilities and other $ 33,500 $ 33,500  
v3.25.4
Debt (Details Textual)
1 Months Ended 12 Months Ended
Sep. 30, 2025
USD ($)
May 31, 2025
USD ($)
Dec. 31, 2025
USD ($)
Property
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2020
USD ($)
Debt Instrument [Line Items]            
Revolving credit facility borrowed     $ 43,800,000      
Non-recourse property debt and non-recourse construction loans     738,625,000 $ 829,666,000    
Interest expense     59,429,000 $ 59,364,000 $ 26,922,000  
Non-Recourse Property Debt [Member]            
Debt Instrument [Line Items]            
Non-recourse property debt and non-recourse construction loans     $ 191,100,000      
Non-Recourse Property Debt [Member] | Fixed Rate Property Debt | Pledged as Collateral            
Debt Instrument [Line Items]            
Number of real estate properties securing non-recourse debt | Property     12      
Non-Recourse Construction Loans [Member]            
Debt Instrument [Line Items]            
Non-recourse property debt and non-recourse construction loans     $ 596,600,000      
Non-Recourse Construction Loans [Member] | Fixed Rate Property Debt | Pledged as Collateral            
Debt Instrument [Line Items]            
Number of real estate properties securing non-recourse debt | Property     4      
Revolving Credit Facility [Member]            
Debt Instrument [Line Items]            
Repayments of borrowings $ 43,800,000          
Revolving Credit Facility [Member] | PNC Bank [Member]            
Debt Instrument [Line Items]            
Revolving credit facility borrowed   $ 42,800,000        
Revolving Credit Facility [Member] | Loans Payable [Member] | Swingline Loan Sub-Facility [Member] | PNC Bank [Member]            
Debt Instrument [Line Items]            
Swingline loan sub-facility           $ 20,000,000
Revolving Credit Facility [Member] | Secured Debt [Member] | PNC Bank [Member]            
Debt Instrument [Line Items]            
Secured credit facility           150,000,000
Letter of Credit [Member] | PNC Bank [Member]            
Debt Instrument [Line Items]            
Debt instrument, face amount           $ 30,000,000
v3.25.4
Debt - Summary of Non-Recourse Property Debt and Non-Recourse Construction Loans (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Debt Instrument [Line Items]    
Non-recourse property debt and construction loans, net $ 339,483 $ 444,426
Non-recourse construction loans and bridge financing, net 399,142 385,240
Non-Recourse Property Debt [Member]    
Debt Instrument [Line Items]    
Non-recourse property debt and construction loans, net 339,483 444,426
Total non-recourse property debt and construction loans 341,796 447,955
Debt issuance costs, net of accumulated amortization (2,313) (3,529)
Non-Recourse Construction Loans [Member]    
Debt Instrument [Line Items]    
Non-recourse construction loans and bridge financing, net 399,142 385,240
Total non-recourse property debt and construction loans 404,824 393,750
Assumed debt fair value adjustment, net of accumulated amortization (327) (339)
Debt issuance costs, net of accumulated amortization (5,355) (8,171)
Fixed-rate [Member] | Non-Recourse Property Debt [Member]    
Debt Instrument [Line Items]    
Non-recourse property debt and construction loans, net $ 341,796 447,955
Weighted-Average Interest Rate 4.39%  
Fixed-rate [Member] | Non-Recourse Construction Loans [Member]    
Debt Instrument [Line Items]    
Non-recourse property debt and construction loans, net $ 221,500 261,792
Weighted-Average Interest Rate 6.30%  
Fixed-rate [Member] | Minimum [Member] | Non-Recourse Property Debt [Member]    
Debt Instrument [Line Items]    
Debt instrument maturity date Jun. 01, 2029  
Contractual Interest Rate Range 2.78%  
Fixed-rate [Member] | Minimum [Member] | Non-Recourse Construction Loans [Member]    
Debt Instrument [Line Items]    
Debt instrument maturity date Jan. 01, 2028  
Contractual Interest Rate Range 3.25%  
Fixed-rate [Member] | Maximum [Member] | Non-Recourse Property Debt [Member]    
Debt Instrument [Line Items]    
Debt instrument maturity date Jun. 01, 2032  
Contractual Interest Rate Range 4.68%  
Fixed-rate [Member] | Maximum [Member] | Non-Recourse Construction Loans [Member]    
Debt Instrument [Line Items]    
Debt instrument maturity date Dec. 23, 2052  
Contractual Interest Rate Range 6.39%  
Variable rate [Member] | Non-Recourse Property Debt [Member]    
Debt Instrument [Line Items]    
Non-recourse property debt and construction loans, net $ 0  
Variable rate [Member] | Non-Recourse Construction Loans [Member]    
Debt Instrument [Line Items]    
Non-recourse property debt and construction loans, net $ 183,324 $ 131,958
Weighted-Average Interest Rate 7.12%  
Variable rate [Member] | Minimum [Member] | Non-Recourse Construction Loans [Member]    
Debt Instrument [Line Items]    
Debt instrument maturity date Jun. 03, 2026  
Contractual Interest Rate Range 6.33%  
Variable rate [Member] | Maximum [Member] | Non-Recourse Construction Loans [Member]    
Debt Instrument [Line Items]    
Debt instrument maturity date Oct. 01, 2028  
Contractual Interest Rate Range 8.17%  
v3.25.4
Debt - Scheduled Principal Maturity Payments for Non-Recourse Property Debt and Non-Recourse Construction Loans (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Non-Recourse Property Debt [Member]  
Principal Maturity Payments  
2029 $ 179,646
Thereafter 162,150
Total 341,796
Non-Recourse Construction Loans [Member]  
Principal Maturity Payments  
2026 116,115
2028 282,209
Thereafter 6,500
Total $ 404,824
v3.25.4
Income Taxes - Components of Deferred Tax Liabilities and Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred tax liabilities:    
Real estate and real estate partnership basis differences $ 1,891 $ 101,833
Lease liability - finance lease 82 331
Deferred tax assets:    
Right-of-use lease asset - finance lease 296 338
Other 2,048 3,059
Net operating, capital, and other loss carryforwards 15,970 10,251
Valuation allowance for deferred tax assets (16,341) (7,766)
Net deferred tax (asset) liability $ 0 $ 96,282
v3.25.4
Income Taxes - Components of Income Tax Benefit or Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Current:      
Federal $ 38,853 $ 314 $ 463
State 364 226 (3,813)
Total current 39,217 540 (3,350)
Deferred:      
Federal (91,524) (9,845) (7,182)
State (5,288) (1,766) (2,220)
Total deferred (96,812) (11,611) (9,402)
Total income tax (benefit) expense $ (57,595) $ (11,071) $ (12,752)
v3.25.4
Income Taxes (Details Textual) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Operating Loss Carryforwards [Line Items]      
Consolidated income (loss) subject to tax $ (33,100) $ (28,200) $ (15,200)
Cash paid for income taxes 498 931 $ 1,711
Deferred tax Asset 15,970 10,251  
Valuation allowance 16,341 7,766  
Income tax expense benefit continuing operations $ (57,600) $ (11,100)  
Maximum [Member]      
Operating Loss Carryforwards [Line Items]      
Net operating loss carryforwards expiration year 2045    
Minimum [Member]      
Operating Loss Carryforwards [Line Items]      
Net operating loss carryforwards expiration year 2033    
Federal and State      
Operating Loss Carryforwards [Line Items]      
Deferred tax Asset $ 16,000    
Valuation allowance $ 16,000    
v3.25.4
Income Taxes - Reconciliation of Income Tax Attributable to Operations (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Amount      
Tax (benefit) expense at United States statutory rates on consolidated income or loss subject to tax $ (6,944) $ (5,929) $ (3,189)
United States income tax on earnings of foreign subsidiary   (4,171) (3,101)
State income tax, net of federal (benefit) expense $ (4,925) (1,580) (8,320)
Effective Income Tax Rate Reconciliation, State and Local Jurisdiction, Contribution Greater than 50 Percent, Tax Effect [Extensible Enumeration] FLORIDA    
Effects of permanent differences   (2,781) 96
Effect of cross-border tax laws, FDAP $ 1,021    
Effect of cross-border tax laws, FIRPTA 37,832    
Effect of cross-border tax laws, Effect of transaction (89,929)    
Changes in valuation allowances 5,492 3,472 2,270
Nontaxable or nondeductible items, Other (142)    
Other   (82) (508)
Total income tax (benefit) expense $ (57,595) $ (11,071) $ (12,752)
Percent      
Tax (benefit) expense at United States statutory rates on consolidated income or loss subject to tax 21.00% 21.00% 21.00%
United States income tax on earnings of foreign subsidiary   14.80% 20.40%
State income tax, net of federal (benefit) expense 14.90% 5.60% 54.80%
Effects of permanent differences   9.90% (0.60%)
Effect of cross-border tax laws, FDAP (3.10%)    
Effect of cross-border tax laws, FIRPTA (114.40%)    
Effect of cross-border tax laws, Effect of transaction 272.00%    
Changes in valuation allowances (16.60%) (12.30%) (14.90%)
Nontaxable or nondeductible items, Other 0.40%    
Other   0.20% 3.30%
Total income tax (benefit) expense 174.20% 39.20% 84.00%
v3.25.4
Income Taxes - Summary of Income Taxes Paid, Net of Refunds, by Jurisdiction (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Income Tax Paid, by Individual Jurisdiction [Line Items]  
Federal $ 551
Total income taxes paid, net of refunds 498
Florida  
Income Tax Paid, by Individual Jurisdiction [Line Items]  
States 133
Illinois  
Income Tax Paid, by Individual Jurisdiction [Line Items]  
States (200)
Other States  
Income Tax Paid, by Individual Jurisdiction [Line Items]  
States $ 14
v3.25.4
Income Taxes - Schedule of Dividends Per Share Held (Details) - $ / shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dividends, Common Stock [Abstract]      
Ordinary income $ 0 $ 0 $ 0
Capital gains 1.88 0 0
Qualified dividends 0 0 0
Unrecaptured § 1250 gain 0.95 0 0
Return of capital 0 0 0
Total $ 2.83 $ 0 $ 0
Dividends Common Stock Percentage [Abstract]      
Ordinary income 0.00% 0.00% 0.00%
Capital gains 66.30% 0.00% 0.00%
Qualified dividends 0.00% 0.00% 0.00%
Unrecaptured § 1250 gain 33.70% 0.00% 0.00%
Return of capital 0.00% 0.00% 0.00%
Total 100.00% 0.00% 0.00%
v3.25.4
Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Income Tax Disclosure [Abstract]    
Balance at January 1 $ 1,974 $ 2,092
Additions based on tax positions in prior years 47 47
Lapse of applicable statute of limitations 0 (165)
Balance at December 31 $ 2,021 $ 1,974
v3.25.4
Aimco Equity (Details Textual) - $ / shares
1 Months Ended 12 Months Ended
Sep. 15, 2025
Jan. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Class of Stock [Line Items]          
Common Stock, shares authorized (in shares)     510,587,500 510,587,500  
Common Stock, shares outstanding (in shares)     140,158,784 136,351,966  
Common Stock, shares issued (in shares)     140,158,784 136,351,966  
Authorzed to repurchase of shares     16,200,000    
Stock repurchased during period, shares     29,000,000,000 4,900,000 6,200,000
Share repurchase weighted average prices     $ 8.66 $ 8.01 $ 7.33
Percentage of real estate investment trust taxable income     90.00%    
S 2025 Q1 Dividends [Member]          
Class of Stock [Line Items]          
Cash dividend paid per share   $ 0.6      
Dividends payable, date declared     Dec. 19, 2024    
Dividends payable, date to be paid     Jan. 31, 2025    
Dividend payable date of record     Jan. 14, 2025    
S 2025 Q3 Dividends [Member]          
Class of Stock [Line Items]          
Cash dividend paid per share $ 2.23        
Dividends payable, date declared     Sep. 15, 2025    
Dividends payable, date to be paid     Oct. 15, 2025    
Dividend payable date of record     Sep. 30, 2025    
v3.25.4
Partners' Capital - Narrative (Details) - $ / shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Related Party Transaction [Line Items]      
Declared distributions per common unit $ 2.23 $ 0.6 $ 0
Redemption of OP units in exchange for cash 76,000 119,000 149,000
Redemption of OP units, weighted average price per unit $ 8.48 $ 8.28 $ 7.24
AIMCO PROPERTIES, L.P. [Member]      
Related Party Transaction [Line Items]      
Redemption of OP units in exchange for shares 2,554,326 0 0
Redemption of OP units in exchange for shares, weighted average price per unit $ 7.98    
v3.25.4
Earnings per Share and per Unit (Details Textual)
shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
shares
Schedule Of Earnings Per Share And Dividends Per Share [Line Items]  
Participating securities that could potentially dilute basic earnings per share | $ $ 1.6
Common Stock [Member]  
Schedule Of Earnings Per Share And Dividends Per Share [Line Items]  
Securities that could potentially dilute basic earnings per share or unit in future periods 4.6
OP Unit Equivalents [Member]  
Schedule Of Earnings Per Share And Dividends Per Share [Line Items]  
Securities that could potentially dilute basic earnings per share or unit in future periods 8.7
v3.25.4
Earnings per Share and per Unit - Reconciliations of Numerator and Denominator in Calculations of Basic and Diluted Earnings per Share and per Unit (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Schedule of Earnings Per Share and Dividends Per Share [Line Items]        
Income (loss) from continuing operations $ 41,747 $ (124,162) $ (180,836)  
Net (income) loss attributable to redeemable noncontrolling interests in consolidated real estate partnerships (13,237) (13,958) (13,924)  
Less: Net (income) loss attributable to noncontrolling interests in consolidated real estate partnerships (781) 1,849 (3,991)  
Less: Net (income) loss allocated to Aimco participating securities 479 (1,520)    
Income (loss) from continuing operations attributable to Aimco Operating Partnership's common unitholders 27,065 (130,672) (188,497)  
Income (loss) from discontinued operations, net of taxes 551,221 28,162 23,517  
Less: Net (income) loss from discontinued operations allocated to Aimco participating securities (7,327)      
Income (loss) from discontinued operations attributable to Aimco Operating Partnership's common unitholders 520,096 26,684 22,301  
Net income (loss) attributable to Aimco common stockholders $ 547,161 $ (103,988) $ (166,196)  
Basic weighted-average common stock outstanding 138,347 138,496 143,618 138,347
Dilutive share equivalents outstanding 2,710 0 0  
Diluted weighted-average OP Units outstanding 141,057 138,496 143,618 141,057
Earnings (loss) per share - basic        
Income (loss) from continuing operations attributable to Aimco per common share/unit - basic $ 0.2 $ (0.94) $ (1.32)  
Income (loss) from discontinued operations attributable to Aimco per common share 3.75 0.19 0.16  
Net income (loss) attributable to Aimco per common share - basic 3.95 (0.75) (1.16)  
Earnings (loss) per share/unit - diluted        
Income (loss) from continuing operations attributable to Aimco per common share - diluted 0.19 (0.94) (1.32)  
Income (loss) from discontinued operations attributable to Aimco per common share 3.68 0.19 0.16  
Net income (loss) attributable to Aimco per common share - diluted $ 3.87 $ (0.75) $ (1.16) $ 3.87
Aimco OP L.P. [Member]        
Schedule of Earnings Per Share and Dividends Per Share [Line Items]        
Income (loss) from continuing operations $ 41,747 $ (124,162) $ (180,836)  
Net (income) loss attributable to redeemable noncontrolling interests in consolidated real estate partnerships (13,237) (13,958) (13,924)  
Less: Net (income) loss attributable to noncontrolling interests in consolidated real estate partnerships (781) 1,849 (3,991)  
Less: Net (income) loss from continuing operations attributable to common noncontrolling interests in Aimco Operating Partnership (1,143) 7,119 10,254  
Less: Net (income) loss allocated to Aimco participating securities 461 (1,520)    
Income (loss) from continuing operations attributable to Aimco Operating Partnership's common unitholders 28,190 (137,791) (198,751)  
Income (loss) from discontinued operations, net of taxes 551,221 28,162 23,517  
Less: Net (income) loss from discontinued operations attributable to common noncontrolling interests in Aimco Operating Partnership (23,798) (1,478) (1,216)  
Less: Net (income) loss from discontinued operations allocated to Aimco participating securities (7,629)      
Income (loss) from discontinued operations attributable to Aimco Operating Partnership's common unitholders 543,592 28,162 23,517  
Net income (loss) attributable to Aimco common stockholders $ 571,781 $ (109,629) $ (175,234)  
Basic weighted-average common stock outstanding 144,871 146,120 151,371  
Dilutive share equivalents outstanding 2,710 0 0  
Diluted weighted-average OP Units outstanding 147,581 146,120 151,371  
Earnings (loss) per share - basic        
Income (loss) from continuing operations attributable to Aimco per common share/unit - basic $ 0.2 $ (0.94) $ (1.32)  
Income (loss) from discontinued operations attributable to Aimco per common share 3.75 0.19 0.16  
Net income (loss) attributable to Aimco per common share - basic 3.95 (0.75) (1.16)  
Earnings (loss) per share/unit - diluted        
Income (loss) from continuing operations attributable to Aimco per common share - diluted 0.19 (0.94) (1.32)  
Income (loss) from discontinued operations attributable to Aimco per common share 3.68 0.19 0.16  
Net income (loss) attributable to Aimco per common share - diluted $ 3.87 $ (0.75) $ (1.16)  
v3.25.4
Share-Based Compensation (Details Textual) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Total unvested compensation cost not yet recognized for options and restricted stock awards $ 7.8    
Weighted average period over which unvested compensation cost expected to be recognized 1 year 6 months    
Exercisable $ 9.5    
AIR [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Weighted-average conversion metric $ 3.12    
Restricted Stock [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Unvested shares 1,609,789 2,282,680  
Restricted Stock [Member] | Minimum [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Vest period 3 years    
Restricted Stock [Member] | Maximum [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Vest period 5 years    
Employee Stock Option      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Term of stock options 10 years    
Unvested shares 800,000    
Employee Stock Option | AIMCO [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Exercisable, stock options 600,000    
Weighted-average exercise price $ 4.78    
TSR Stock Awards [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
TSR restricted shares performance measurement period 3 years    
Term of stock options 10 years    
TSR Stock Awards [Member] | Minimum [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Vest period 3 years    
TSR Stock Awards [Member] | Maximum [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Vest period 4 years    
TSR LTIP Units [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Unvested shares 1,000,000    
TSR LTIP Units [Member] | AIR [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Weighted-average conversion metric $ 2.68    
Restricted Stock Awards and LTIP I Units [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Aggregate fair value of vested restricted stock awards and LTIP 1 units $ 5.7 $ 2.1 $ 0.9
2020 Plan [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Shares available to be granted under plan (in shares) 16,800,000    
v3.25.4
Share-Based Compensation - Total Compensation Cost Recognized for Share-based Awards (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]      
Share-based compensation expense $ 5,897 $ 6,494 $ 9,221
Capitalized share-based compensation 677 1,019 1,274
Total share-based compensation $ 6,574 $ 7,513 $ 10,495
v3.25.4
Share-Based Compensation - Summary Activity for Equity Compensation (Details) - $ / shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Weighted Average Exercise Price and Grant-Date Fair Value Granted $ 9.06 $ 7.43 $ 7.59
Restricted Stock [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Number of Options, Shares and Units Outstanding at beginning of year 2,282,680    
Number of Options, Shares and Units Granted 398,817    
Number of Options, Shares and Units Vested (847,803)    
Number of Options, Shares and Units Forfeited (223,905)    
Number of Options, Shares and Units Outstanding at end of year 1,609,789 2,282,680  
Weighted Average Exercise Price and Grant-Date Fair Value Outstanding at beginning of year $ 6.87    
Weighted Average Exercise Price and Grant-Date Fair Value Granted 8.94    
Weighted Average Exercise Price and Grant-Date Fair Value Vested 6.73    
Weighted Average Exercise Price and Grant-Date Fair Value Forfeited 7.07    
Weighted Average Exercise Price and Grant-Date Fair Value Outstanding at end of year $ 7.43 $ 6.87  
TSR Restricted Stock Awards [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Number of Options, Shares and Units Outstanding at beginning of year 1,323,416    
Number of Options, Shares and Units Granted 438,175    
Number of Options, Shares and Units Vested (531,349)    
Number of Options, Shares and Units Forfeited (33,197)    
Number of Options, Shares and Units Outstanding at end of year 1,197,045 1,323,416  
Weighted Average Exercise Price and Grant-Date Fair Value Outstanding at beginning of year $ 7.92    
Weighted Average Exercise Price and Grant-Date Fair Value Granted 11.66    
Weighted Average Exercise Price and Grant-Date Fair Value Vested 7.65    
Weighted Average Exercise Price and Grant-Date Fair Value Forfeited 7.76    
Weighted Average Exercise Price and Grant-Date Fair Value Outstanding at end of year $ 9.41 $ 7.92  
Unvested TSR LTIP II Units      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Number of Options, Shares and Units Outstanding at beginning of year 897,106    
Number of Options, Shares and Units Granted 206,364    
Number of Options, Shares and Units Vested (1,103,470)    
Number of Options, Shares and Units Outstanding at end of year   897,106  
Weighted Average Exercise Price and Grant-Date Fair Value Outstanding at beginning of year $ 5.51    
Weighted Average Exercise Price and Grant-Date Fair Value Granted 6.96    
Weighted Average Exercise Price and Grant-Date Fair Value Vested $ 5.78    
Weighted Average Exercise Price and Grant-Date Fair Value Outstanding at end of year   $ 5.51  
Unvested TSR Stock Options [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Number of Options, Shares and Units Outstanding at beginning of year 529,967    
Number of Options, Shares and Units Granted 128,554    
Number of Options, Shares and Units Vested (658,521)    
Number of Options, Shares and Units Outstanding at end of year   529,967  
Weighted Average Exercise Price and Grant-Date Fair Value Outstanding at beginning of year $ 6.78    
Weighted Average Exercise Price and Grant-Date Fair Value Granted 6.96    
Weighted Average Exercise Price and Grant-Date Fair Value Vested $ 6.82    
Weighted Average Exercise Price and Grant-Date Fair Value Outstanding at end of year   $ 6.78  
Convertible TSR LTIP II Units [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Number of Options, Shares and Units Outstanding at beginning of year 1,869,609    
Number of Units, Exercisable, Shares and Units Vested 1,103,470    
Number of Options, Shares and Units Outstanding at end of year 2,973,079 1,869,609  
Weighted Average Exercise Price and Grant-Date Fair Value Outstanding at beginning of year $ 6.45    
Exercisable, Weighted Average Exercise Price and Grant-Date Fair Value Vested 5.78    
Weighted Average Exercise Price and Grant-Date Fair Value Outstanding at end of year $ 3.42 $ 6.45  
Exercisable TSR Stock Options [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Number of Options, Shares and Units Outstanding at beginning of year 317,200    
Number of Options, Shares and Units Dividend adjustment 484,512    
Number of Options, Shares and Units Vested (658,521)    
Number of Options, Shares and Units Outstanding at end of year 1,460,233 317,200  
Weighted Average Exercise Price and Grant-Date Fair Value Outstanding at beginning of year $ 6.66    
Weighted Average Exercise Price and Grant-Date Fair Value Vested 6.82    
Weighted Average Exercise Price and Grant-Date Fair Value Outstanding at end of year $ 4.53 $ 6.66  
v3.25.4
Share-Based Compensation - Compensation Cost Not Yet Recognized for Share-based Awards (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]    
Total awards unvested shares 2,806,834  
Total awards unvested compensation not yet recognized $ 7,769  
Employee Stock Option    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]    
Unvested shares 800,000  
Restricted Stock [Member]    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]    
Unvested shares 1,609,789 2,282,680
Unvested compensation not yet recognized $ 3,529  
TSR Restricted Stock Awards [Member]    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]    
Unvested shares 1,197,045 1,323,416
Unvested compensation not yet recognized $ 4,240  
v3.25.4
Share-Based Compensation - Compensation Cost Not Yet Recognized for Share-based Awards (Parenthetical) (Details)
Dec. 31, 2025
$ / shares
A I R [Member]  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Weighted-average conversion metric $ 3.12
v3.25.4
Share-Based Compensation - Summary of Assumptions Used for Valuation of TSR-Based Awards Granted (Details) - $ / shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Grant date market value of a common share $ 9.06 $ 7.43 $ 7.59
Risk-free interest rate, Minimum 4.31% 4.11% 3.89%
Risk-free interest rate, Maximum 4.43% 5.20% 4.73%
Dividend yield 0.00% 0.00% 0.00%
Expected volatility, Minimum 29.17% 31.28% 34.08%
Expected volatility, Maximum 39.71% 33.16% 36.19%
TSR Restricted Stock Awards [Member]      
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]      
Grant date market value of a common share $ 11.66    
Derived vesting period of TSR Restricted Stock 3 years 3 years 3 years
v3.25.4
Fair Value Measurements and Disclosures (Details Textual)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Non-cash impairment charge     $ 158,000
Mezzanine investment     $ 0
Real Estate [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Non-cash impairment charge $ 147,500    
Planning costs write-off 87,300    
IQHQ [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Non-cash impairment charge 6,600 $ 48,600  
Mezzanine investment 4,519 $ 11,071  
Maximum [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Derivative, Notional Amount $ 289,000    
Measurement Input, Capitalization Rate [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment, measurement input 8   5.25
Measurement Input, Capitalization Rate [Member] | Minimum [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment, measurement input 5.75 6  
Measurement Input, Capitalization Rate [Member] | Maximum [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment, measurement input 8.23 7  
Measurement Input, Discount Rates [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment, measurement input 10    
Measurement Input, Discount Rates [Member] | Minimum [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment, measurement input 7.25 7.25  
Measurement Input, Discount Rates [Member] | Maximum [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment, measurement input 9 10.25  
Fair Value, Recurring [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Derivative instruments acquired $ 500    
Fair value of instruments 32 $ 862  
Investment 4,956 5,903  
Fair Value, Recurring [Member] | Property Technology Funds [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment 4,900 3,500  
Fair Value, Recurring [Member] | Level 1 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Fair value of instruments 0 0  
Investment 0 1,573  
Fair Value, Nonrecurring [Member] | IQHQ [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Non-cash impairment charge 6,600 48,600  
Interest Rate Swaption [Member] | Fair Value, Recurring [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Derivative, Notional Amount     $ 1,500,000
Gross Proceeds from Investments     $ 54,200
Common Stock [Member] | Fair Value, Recurring [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment $ 0 1,573  
Common Stock [Member] | Fair Value, Recurring [Member] | Level 1 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment   $ 1,573  
v3.25.4
Fair Value Measurements and Disclosures - Summary of Fair Value for Interest Rate Contracts and Investments in Stock and Real Estate Technology Funds (Details) - Fair Value, Recurring - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Interest rate contracts $ 32 $ 862
Investments 4,956 5,903
Level 1 [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Interest rate contracts 0 0
Investments 0 1,573
Level 2 [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Interest rate contracts 32 862
Investments 32 862
Level 3 [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Interest rate contracts 0 0
Investments 0 0
Common Stock [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Investments 0 1,573
Common Stock [Member] | Level 1 [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Investments   1,573
Common Stock [Member] | Level 2 [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Investments 0 0
Common Stock [Member] | Level 3 [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Investments 0 0
Real Estate Technology Funds [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Investments [1] 4,924 3,468
Real Estate Technology Funds [Member] | Level 1 [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Investments [1] 0 0
Real Estate Technology Funds [Member] | Level 2 [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Investments [1] 0 0
Real Estate Technology Funds [Member] | Level 3 [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Investments [1] $ 0 $ 0
[1] Investments measured at fair value using the NAV practical expedient are not classified in the fair value hierarchy.
v3.25.4
Fair Value Measurements and Disclosures - Summary of Carrying Value and Fair Value of Non-recourse Property Debt and Non-recourse Construction Loans (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Carrying Value [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total $ 746,620 $ 841,705
Fair Value [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 741,055 813,382
Non-recourse Property Debt [Member] | Carrying Value [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 341,796 447,955
Non-recourse Property Debt [Member] | Fair Value [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 332,487 419,626
Non-recourse Construction Loans [Member] | Carrying Value [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total 404,824 393,750
Non-recourse Construction Loans [Member] | Fair Value [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total $ 408,568 $ 393,756
v3.25.4
Commitments and Contingencies (Details Textual)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Long-term Purchase Commitment [Line Items]  
Non-recourse construction related contracts, amount $ 87.5
Undrawn non-resource construction loan 105.7
Commitments related to development, redevelopment and capital improvement activities [Member] | RET Ventures [Member]  
Long-term Purchase Commitment [Line Items]  
Remaining commitments $ 1.0
Commitments related to operations [Member] | Maximum [Member]  
Long-term Purchase Commitment [Line Items]  
Time Period of Long-term Purchase Commitment 1 year
v3.25.4
Assets Held for Sale and Discontinued Operations - Additional Information (Details)
$ in Thousands
1 Months Ended 12 Months Ended
Aug. 05, 2025
USD ($)
Property
Sep. 30, 2025
USD ($)
Property
Dec. 31, 2025
USD ($)
Property
Dec. 31, 2024
USD ($)
Property
Dec. 31, 2023
Property
Dec. 23, 2025
Property
ApartmentHome
Oct. 31, 2025
USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Number of properties sold | Property     7 2 1    
Assets from discontinued operations       $ 181,095      
Liabilities related to discontinued operations       245,932      
Discontinued operations, non-recourse property debt       $ 240,994      
Massachusetts, New Hampshire, and Rhode Island              
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Number of real estate properties | Property 5            
Number of properties sold | Property   4          
Real estate sale contract value $ 740,000 $ 490,000          
Disposal group, including discontinued operation, description and timing of disposal     These four properties include properties known as Royal Crest Estates (Marlboro), Royal Crest Estates (Warwick), Waterford Village, and Wexford Village. The sale of the fifth property, Royal Crest Estates (Nashua), was completed in October 2025        
Massachusetts, New Hampshire, and Rhode Island | Royal Crest Estates (Nashua) [Member]              
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Discontinued operations, gross purchase price             $ 250,000
Discontinued operations, non-recourse property debt             $ 173,400
Massachusetts, New Hampshire, and Rhode Island | Boston Portfolio [Member]              
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Assets from discontinued operations     $ 0        
Liabilities related to discontinued operations     $ 0        
Plantation, Florida, and Nashville, Tennessee              
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]              
Number of real estate properties | Property           2  
Number of apartment homes | ApartmentHome           660  
v3.25.4
Assets Held for Sale and Discontinued Operations - Summary of Major Components of Assets and Liabilities Related to Discontinued Operations (Details)
$ in Thousands
Dec. 31, 2024
USD ($)
Discontinued Operations and Disposal Groups [Abstract]  
Buildings and improvements $ 203,593
Land 151,301
Total real estate 354,894
Accumulated depreciation (176,566)
Net real estate 178,328
Restricted cash 1,316
Other assets, net 1,451
Assets from discontinued operations, net 181,095
Non-recourse property debt, net 240,994
Accrued liabilities and other 4,938
Liabilities related to discontinued operations, net $ 245,932
v3.25.4
Assets Held for Sale and Discontinued Operations - Summary of Income from Operations and Related Gain on Disposition of Real Estate (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
REVENUES      
Rental and other property revenues $ 51,570 $ 70,979 $ 67,070
Property operating expenses 17,859 22,907 22,057
Depreciation and amortization 4,783 9,226 10,716
Total operating expenses 22,642 32,133 32,773
Interest income 2 9 16
Interest expense (9,628) (10,693) (10,796)
Gain on dispositions of real estate 545,914    
Income (loss) from discontinued operations before income tax 565,216 28,162 23,517
Income tax benefit (expense) [1] (13,995)    
Income (loss) from discontinued operations, net of taxes 551,221 28,162 23,517
Net income (loss) from discontinued operations attributable to Aimco 527,423 26,684 22,301
Aimco OP L.P. [Member]      
REVENUES      
Depreciation and amortization 4,783 9,226 10,716
Gain on dispositions of real estate 545,914    
Income tax benefit (expense) (13,995)    
(Income) loss from discontinued operations attributable to common noncontrolling interests in Aimco Operating Partnership $ (23,798) $ (1,478) $ (1,216)
[1] Income taxes payable from the sale of the Boston Portfolio are included in Accrued liabilities and other in our Consolidated Balance Sheets.
v3.25.4
Assets Held for Sale and Discontinued Operations - Summary of Cash Flow Information Related to Discontinued Operations (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash Provided by (Used in) Discontinued Operation [Abstract]      
Total operating cash flows from (used in) discontinued operations $ 21,983 $ 37,640 $ 33,948
Total investing cash flows from (used in) discontinued operations $ 538,889 $ (4,981) $ (5,266)
v3.25.4
Assets Held for Sale and Discontinued Operations - Schedule of Major Components of Assets and Liabilities Related to Real Estate Properties Held for Sale (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]      
Buildings and improvements $ 1,014,902 $ 1,145,332  
Land 222,315 246,881  
Total real estate 1,237,217 1,392,213  
Accumulated depreciation (287,285) (322,708)  
Net real estate 949,932 1,069,505  
Restricted cash 11,670 30,051 $ 15,452
Other assets, net 82,092 92,600  
Assets held for sale, net 26,847 457,174  
Non-recourse property debt, net 339,483 444,426  
Accrued liabilities and other 147,362 95,911  
Liabilities related to assets held for sale, net 107,747 406,552  
Discontinued Operations, Held-for-Sale [Member]      
Schedule of Equity Method Investments [Line Items]      
Buildings and improvements 80,627 218,388  
Land 6,645 181,381  
Total real estate 87,272 399,769  
Accumulated depreciation (61,341) (126,840)  
Net real estate 25,931 272,929  
Restricted cash 635 517  
Other assets, net 281 2,633  
Assets held for sale, net 26,847 276,079  
Non-recourse property debt, net 105,506 158,888  
Accrued liabilities and other 2,241 1,732  
Liabilities related to assets held for sale, net $ 107,747 $ 160,620  
v3.25.4
Business Segments (Details Textual)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
ApartmentHome
Property
Segment
Community
OfficeBuilding
Dwelling
Dec. 31, 2024
USD ($)
Jan. 01, 2024
Property
ApartmentHome
Segment Reporting Information [Line Items]      
Number of reportable segments | Segment 3    
Number of real estate properties sold 5    
Segment Reporting, CODM, Profit (Loss) Measure, How Used, Description Our CODM evaluates performance and allocates resources for all of our segments using property net operating income (“PNOI”), which is our measure of segment profit or loss. PNOI is defined as rental and other property revenues, excluding utility reimbursements, less direct property operating expenses, including utility reimbursements, for the consolidated communities;    
Development Segment [Member]      
Segment Reporting Information [Line Items]      
Right-of-use lease assets | $ $ 106.4 $ 107.7  
Lease liabilities | $ $ 124.8 $ 121.8  
Continuing Operations [Member]      
Segment Reporting Information [Line Items]      
Number of real estate properties | ApartmentHome 2,524    
Number of real estate properties held for sale | OfficeBuilding 2    
Continuing Operations [Member] | Operating Portfolio Segment [Member]      
Segment Reporting Information [Line Items]      
Number of real estate properties held for sale 2    
Planned Homes [Member] | Continuing Operations [Member]      
Segment Reporting Information [Line Items]      
Number of real estate properties 16    
Accessory Dwelling Units [Member] | Continuing Operations [Member]      
Segment Reporting Information [Line Items]      
Number of units in real estate property | Dwelling 8    
Unconsolidated Investment In Iqhq And Mezzanine Investment Member      
Segment Reporting Information [Line Items]      
Number of apartment communities | Community 4    
Number of apartment homes | ApartmentHome 142    
Wholly And Partially Owned Consolidated Properties [Member] | Operating Portfolio Segment [Member]      
Segment Reporting Information [Line Items]      
Number of real estate properties     15
Wholly And Partially Owned Consolidated Properties [Member] | Planned Apartment Homes [Member] | Operating Portfolio Segment [Member]      
Segment Reporting Information [Line Items]      
Number of units in real estate property | ApartmentHome     2,524
Real Estate Partnership [Member]      
Segment Reporting Information [Line Items]      
Number of real estate properties 9    
v3.25.4
Business Segments - Summary of Information for Reportable Segments (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Summary information for the reportable segments      
Rental and other property revenues $ 138,486 $ 137,700 $ 119,925
Controllable operating expenses 27,861 27,843 20,963
Real estate taxes, net of capitalized amounts 22,189 19,872 15,058
Utilities expense, net of utility reimbursements 10,054 10,103 7,313
Property insurance expense, net of capitalized amounts 4,184 4,836 3,708
Other property operating expenses 4,067 5,423 4,613
Other operating expenses not allocated to segments (239,760) (109,970) (90,983)
Property operating expenses 68,355 68,077 51,655
Other items included in income before income tax 153,781 (94,886) (170,875)
Income (loss) from continuing operations before income tax (15,848) (135,233) (193,588)
Segment Reconciling Items [Member]      
Summary information for the reportable segments      
Rental and other property revenues 6,183 5,409 4,541
Utilities expense, net of utility reimbursements 6,183 5,409 4,541
Property operating expenses 6,183 5,409 4,541
Proportionate property net operating income (loss) 0    
Income (loss) from continuing operations before income tax 0    
Corporate Non-Segment [Member]      
Summary information for the reportable segments      
Rental and other property revenues 24,713 44,060 43,317
Controllable operating expenses 3,331 6,236 6,097
Real estate taxes, net of capitalized amounts 5,255 7,312 5,634
Utilities expense, net of utility reimbursements 1,262 1,410 1,432
Property insurance expense, net of capitalized amounts 1,525 2,059 2,111
Other property operating expenses 4,067 5,423 4,613
Other operating expenses not allocated to segments (239,760) (109,970) (90,983)
Property operating expenses 15,440 22,440 19,887
Other items included in income before income tax 153,781 (94,886) (170,875)
Income (loss) from continuing operations before income tax (76,706) (183,236) (238,428)
Development Segment [Member] | Operating Segments [Member]      
Summary information for the reportable segments      
Rental and other property revenues 27,518 9,852 109
Controllable operating expenses 6,107 4,527 670
Real estate taxes, net of capitalized amounts 4,763 1,963 84
Utilities expense, net of utility reimbursements 1,645 1,959 114
Property insurance expense, net of capitalized amounts 761 1,019 59
Property operating expenses 13,276 9,468 927
Proportionate property net operating income (loss) 14,242 384 (818)
Income (loss) from continuing operations before income tax 14,242 384 (818)
Operating Portfolio Segment [Member] | Operating Segments [Member]      
Summary information for the reportable segments      
Rental and other property revenues 72,519 71,689 69,267
Controllable operating expenses 11,155 10,334 10,167
Real estate taxes, net of capitalized amounts 11,259 10,004 8,865
Utilities expense, net of utility reimbursements 688 1,070 1,047
Property insurance expense, net of capitalized amounts 1,768 1,640 1,511
Property operating expenses 24,870 23,048 21,590
Proportionate property net operating income (loss) 47,649 48,641 47,677
Income (loss) from continuing operations before income tax 47,649 48,641 47,677
Other [Member] | Operating Segments [Member]      
Summary information for the reportable segments      
Rental and other property revenues 7,553 6,690 2,691
Controllable operating expenses 7,268 6,746 4,029
Real estate taxes, net of capitalized amounts 912 593 475
Utilities expense, net of utility reimbursements 276 255 179
Property insurance expense, net of capitalized amounts 130 118 27
Property operating expenses 8,586 7,712 4,710
Proportionate property net operating income (loss) (1,033) (1,022) (2,019)
Income (loss) from continuing operations before income tax $ (1,033) $ (1,022) $ (2,019)
v3.25.4
Business Segments - Schedule of Net Real Estate and Non-Recourse Property Debt, Net, by Segment (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Segment Reporting Information [Line Items]    
Buildings and improvements $ 1,014,902 $ 1,145,332
Land 222,315 246,881
Total real estate 1,237,217 1,392,213
Accumulated Depreciation (287,285) (322,708)
Net real estate 949,932 1,069,505
Non-recourse property debt and construction loans, net 738,625 829,666
Operating Segments [Member]    
Segment Reporting Information [Line Items]    
Buildings and improvements 363,105  
Land 73,101  
Total real estate 436,206  
Accumulated Depreciation (231,231)  
Development Segment [Member] | Operating Segments [Member]    
Segment Reporting Information [Line Items]    
Buildings and improvements 626,929 620,000
Land 148,850 165,633
Total real estate 775,779 785,633
Accumulated Depreciation (48,719) (20,872)
Net real estate 727,060 764,761
Non-recourse property debt and construction loans, net 399,142 385,240
Operating Portfolio Segment [Member] | Operating Segments [Member]    
Segment Reporting Information [Line Items]    
Buildings and improvements 363,105 449,591
Land 73,101 79,745
Total real estate 436,206 529,336
Accumulated Depreciation (231,231) (291,474)
Net real estate 204,975 237,862
Non-recourse property debt and construction loans, net 339,483 444,426
Other [Member] | Operating Segments [Member]    
Segment Reporting Information [Line Items]    
Buildings and improvements 24,868 75,741
Land 364 1,503
Total real estate 25,232 77,244
Accumulated Depreciation (7,335) (10,362)
Net real estate 17,897 66,882
Non-recourse property debt and construction loans, net $ 0 $ 0
v3.25.4
Business Segments - Summary of Segment Capital Additions (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment Reporting Information [Line Items]      
Capital additions $ 104,549 $ 136,704 $ 287,755
Operating Segments [Member] | Development Segment [Member]      
Segment Reporting Information [Line Items]      
Capital additions 93,592 126,125 258,888
Operating Segments [Member] | Operating Portfolio Segment [Member]      
Segment Reporting Information [Line Items]      
Capital additions 9,677 7,800 6,622
Operating Segments [Member] | Other Real Estate [Member]      
Segment Reporting Information [Line Items]      
Capital additions 337 26 8,782
Corporate Non-Segment [Member]      
Segment Reporting Information [Line Items]      
Capital additions $ 943 $ 2,753 $ 13,463
v3.25.4
Subsequent Events (Details Textual)
$ / shares in Units, shares in Millions, $ in Millions
1 Months Ended 2 Months Ended 12 Months Ended
Feb. 28, 2026
ApartmenthomeProperty
Feb. 09, 2026
$ / shares
Jan. 15, 2026
USD ($)
ApartmenthomeProperty
Unit
Feb. 28, 2026
USD ($)
Mar. 02, 2026
USD ($)
ApartmenthomeProperty
Dec. 31, 2025
$ / shares
shares
Dec. 31, 2024
$ / shares
shares
Dec. 31, 2023
$ / shares
shares
Dec. 23, 2025
Property
ApartmentHome
Subsequent Event [Line Items]                  
Liquidating distribution per share | $ / shares           $ 2.23 $ 0.6 $ 0  
Declaration date           Feb. 09, 2026      
Distribution date           Mar. 13, 2026      
Record date           Feb. 27, 2026      
Stock repurchased during period, shares | shares           29,000.0 4.9 6.2  
Plantation, Florida, and Nashville, Tennessee [Member]                  
Subsequent Event [Line Items]                  
Number of real estate properties | Property                 2
Number of apartment homes | ApartmentHome                 660
Subsequent Event [Member]                  
Subsequent Event [Line Items]                  
Liquidating distribution per share | $ / shares   $ 1.45              
Subsequent Event [Member] | Chicago Portfolio [Member]                  
Subsequent Event [Line Items]                  
Number of apartments properties sold | ApartmenthomeProperty     7            
Numer of units sale of portfolio | Unit     1,495            
Proceeds from sale of property     $ 455.0            
Subsequent Event [Member] | Nashville, Tennessee, Plantation, Florida, and Aurora, Colorado [Member]                  
Subsequent Event [Line Items]                  
Number of apartments properties sold | ApartmenthomeProperty 3                
Proceeds from sale of property       $ 177.5          
Subsequent Event [Member] | New York City [Member]                  
Subsequent Event [Line Items]                  
Number of apartments properties sold | ApartmenthomeProperty         2        
Subsequent Event [Member] | Atlanta, Georgia [Member]                  
Subsequent Event [Line Items]                  
Number of apartments properties sold | ApartmenthomeProperty         1        
Subsequent Event [Member] | New York City and Atlanta, Georgia [Member]                  
Subsequent Event [Line Items]                  
Non-refundable deposits received         $ 56.5        
Subsequent Event [Member] | Aimco Operating Partnership [Member]                  
Subsequent Event [Line Items]                  
Cash purchase price         137.6        
Noncontrolling interest carrying value         $ 136.2        
Liquidating distribution per share | $ / shares   $ 1.45              
v3.25.4
Schedule III: Real Estate and Accumulated Depreciation - Schedule of Real Estate and Accumulated Depreciation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Land $ 222,315 $ 246,881
Buildings and improvements 1,014,902 1,145,332
Total real estate 1,237,217 1,392,213
Accumulated Depreciation (287,285) (322,708)
Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Encumbrances (844,131)  
Initial Cost, Land 246,459  
Initial Cost, Buildings and Improvements 251,514  
Total Initial Acquisition Costs 497,973  
Costs Capitalized Subsequent to Consolidation 826,516  
Land 228,960  
Buildings and improvements 1,095,529  
Total real estate 1,324,489  
Accumulated Depreciation (348,626)  
Debt issuance costs and other non-cash adjustments 8,648  
Operating Segments [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Encumbrances (341,796)  
Initial Cost, Land 73,100  
Initial Cost, Buildings and Improvements 190,307  
Total Initial Acquisition Costs 263,407  
Costs Capitalized Subsequent to Consolidation 172,799  
Land 73,101  
Buildings and improvements 363,105  
Total real estate 436,206  
Accumulated Depreciation $ (231,231)  
Stabilized [Member] | Bluffs at Pacifica, The [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Pacifica, CA  
Initial Cost, Land $ 8,108  
Initial Cost, Buildings and Improvements 4,132  
Total Initial Acquisition Costs 12,240  
Costs Capitalized Subsequent to Consolidation 18,940  
Land 8,108  
Buildings and improvements 23,072  
Total real estate 31,180  
Accumulated Depreciation $ (17,281)  
Date Acquired Oct. 31, 2006  
Separate Portfolio [Member] | 118-122 West 23rd Street [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location New York, NY  
Encumbrances $ (16,472)  
Initial Cost, Land 14,985  
Initial Cost, Buildings and Improvements 23,459  
Total Initial Acquisition Costs 38,444  
Costs Capitalized Subsequent to Consolidation 6,752  
Land 14,985  
Buildings and improvements 30,211  
Total real estate 45,196  
Accumulated Depreciation $ (14,757)  
Date Acquired Jun. 30, 2012  
Separate Portfolio [Member] | 1045 on the Park Apartments Homes [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Atlanta, GA  
Encumbrances $ (6,007)  
Initial Cost, Land 2,793  
Initial Cost, Buildings and Improvements 6,662  
Total Initial Acquisition Costs 9,455  
Costs Capitalized Subsequent to Consolidation 1,685  
Land 2,793  
Buildings and improvements 8,347  
Total real estate 11,140  
Accumulated Depreciation $ (3,630)  
Date Acquired Jul. 31, 2013  
Separate Portfolio [Member] | 2200 Grace [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Lombard, IL  
Encumbrances $ (11,193)  
Initial Cost, Land 642  
Initial Cost, Buildings and Improvements 7,788  
Total Initial Acquisition Costs 8,430  
Costs Capitalized Subsequent to Consolidation 251  
Land 642  
Buildings and improvements 8,039  
Total real estate 8,681  
Accumulated Depreciation $ (5,625)  
Date Acquired Aug. 31, 2018  
Separate Portfolio [Member] | 173 E. 90th Street [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location New York, NY  
Encumbrances $ (12,138)  
Initial Cost, Land 12,066  
Initial Cost, Buildings and Improvements 4,535  
Total Initial Acquisition Costs 16,601  
Costs Capitalized Subsequent to Consolidation 9,053  
Land 12,066  
Buildings and improvements 13,588  
Total real estate 25,654  
Accumulated Depreciation $ (8,073)  
Date Acquired May 31, 2004  
Separate Portfolio [Member] | 237-239 Ninth Avenue [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location New York, NY  
Encumbrances $ (6,148)  
Initial Cost, Land 8,495  
Initial Cost, Buildings and Improvements 1,866  
Total Initial Acquisition Costs 10,361  
Costs Capitalized Subsequent to Consolidation 1,476  
Land 8,495  
Buildings and improvements 3,342  
Total real estate 11,837  
Accumulated Depreciation $ (2,327)  
Date Acquired Mar. 31, 2005  
Separate Portfolio [Member] | Plantation Gardens [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Plantation, FL  
Encumbrances $ (60,133)  
Initial Cost, Land 3,773  
Initial Cost, Buildings and Improvements 19,443  
Total Initial Acquisition Costs 23,216  
Costs Capitalized Subsequent to Consolidation 25,185  
Land 3,773  
Buildings and improvements 44,628  
Total real estate 48,401  
Accumulated Depreciation $ (34,333)  
Date Acquired Oct. 31, 1999  
Separate Portfolio [Member] | Willow Bend [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Rolling Meadows, IL  
Encumbrances $ (43,501)  
Initial Cost, Land 2,717  
Initial Cost, Buildings and Improvements 15,437  
Total Initial Acquisition Costs 18,154  
Costs Capitalized Subsequent to Consolidation 16,218  
Land 2,717  
Buildings and improvements 31,655  
Total real estate 34,372  
Accumulated Depreciation $ (27,513)  
Date Acquired May 31, 1998  
Separate Portfolio [Member] | Yorktown Apartments [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Lombard, IL  
Encumbrances $ (46,857)  
Initial Cost, Land 2,413  
Initial Cost, Buildings and Improvements 10,374  
Total Initial Acquisition Costs 12,787  
Costs Capitalized Subsequent to Consolidation 50,937  
Land 2,414  
Buildings and improvements 61,310  
Total real estate 63,724  
Accumulated Depreciation $ (47,702)  
Date Acquired Dec. 31, 1999  
Separate Portfolio [Member] | Bank Lofts [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Denver, CO  
Encumbrances $ (18,540)  
Initial Cost, Land 3,525  
Initial Cost, Buildings and Improvements 9,045  
Total Initial Acquisition Costs 12,570  
Costs Capitalized Subsequent to Consolidation 5,539  
Land 3,525  
Buildings and improvements 14,584  
Total real estate 18,109  
Accumulated Depreciation $ (9,463)  
Date Acquired Apr. 30, 2001  
Separate Portfolio [Member] | Eldridge [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Elmhurst, IL  
Encumbrances $ (26,691)  
Initial Cost, Land 3,483  
Initial Cost, Buildings and Improvements 35,706  
Total Initial Acquisition Costs 39,189  
Costs Capitalized Subsequent to Consolidation 235  
Land 3,483  
Buildings and improvements 35,941  
Total real estate 39,424  
Accumulated Depreciation $ (5,769)  
Date Acquired Aug. 31, 2021  
Separate Portfolio [Member] | Elm Creek [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Elmhurst, IL  
Encumbrances $ (78,095)  
Initial Cost, Land 5,910  
Initial Cost, Buildings and Improvements 30,830  
Total Initial Acquisition Costs 36,740  
Costs Capitalized Subsequent to Consolidation 30,344  
Land 5,910  
Buildings and improvements 61,174  
Total real estate 67,084  
Accumulated Depreciation $ (42,774)  
Date Acquired Dec. 31, 1997  
Separate Portfolio [Member] | Evanston Place [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Evanston, IL  
Encumbrances $ (46,670)  
Initial Cost, Land 3,232  
Initial Cost, Buildings and Improvements 25,546  
Total Initial Acquisition Costs 28,778  
Costs Capitalized Subsequent to Consolidation 17,266  
Land 3,232  
Buildings and improvements 42,812  
Total real estate 46,044  
Accumulated Depreciation $ (28,567)  
Date Acquired Dec. 31, 1997  
Separate Portfolio [Member] | Hillmeade [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Nashville, TN  
Encumbrances $ (46,026)  
Initial Cost, Land 2,872  
Initial Cost, Buildings and Improvements 16,070  
Total Initial Acquisition Costs 18,942  
Costs Capitalized Subsequent to Consolidation 19,929  
Land 2,872  
Buildings and improvements 35,999  
Total real estate 38,871  
Accumulated Depreciation $ (27,008)  
Date Acquired Nov. 30, 1994  
Separate Portfolio [Member] | Hyde Park Tower [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Chicago, IL  
Encumbrances $ (29,484)  
Initial Cost, Land 4,731  
Initial Cost, Buildings and Improvements 14,927  
Total Initial Acquisition Costs 19,658  
Costs Capitalized Subsequent to Consolidation 14,103  
Land 4,731  
Buildings and improvements 29,030  
Total real estate 33,761  
Accumulated Depreciation $ (17,750)  
Date Acquired Oct. 31, 2004  
Development Segment [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Encumbrances $ (404,824)  
Initial Cost, Land 165,211  
Initial Cost, Buildings and Improvements 21,280  
Total Initial Acquisition Costs 186,491  
Costs Capitalized Subsequent to Consolidation 589,288  
Land 148,850  
Buildings and improvements 626,929  
Total real estate 775,779  
Accumulated Depreciation $ 48,719  
Development Segment [Member] | Strathmore Square [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Washington, DC  
Encumbrances $ (100,500)  
Costs Capitalized Subsequent to Consolidation 161,033  
Buildings and improvements 161,033  
Total real estate 161,033  
Accumulated Depreciation $ 12,928  
Date Acquired Feb. 28, 2022  
Development Segment [Member] | One Edgewater [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Miami, FL  
Initial Cost, Land $ 12,377  
Total Initial Acquisition Costs 12,377  
Costs Capitalized Subsequent to Consolidation 2,183  
Land 14,560  
Buildings and improvements 0  
Total real estate $ 14,560  
Date Acquired Jul. 31, 2021  
Development Segment [Member] | Flying Horse [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Colorado Springs, CO  
Initial Cost, Land $ 4,257  
Total Initial Acquisition Costs 4,257  
Costs Capitalized Subsequent to Consolidation (1,132)  
Land 3,125  
Buildings and improvements 0  
Total real estate $ 3,125  
Date Acquired Jul. 31, 2021  
Development Segment [Member] | Oak Shore [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Corte Madera, CA  
Encumbrances $ (22,115)  
Costs Capitalized Subsequent to Consolidation 57,806  
Buildings and improvements 57,806  
Total real estate 57,806  
Accumulated Depreciation $ 5,216  
Date Acquired Jun. 30, 2021  
Development Segment [Member] | 34th Street [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Miami, FL  
Encumbrances $ (67,209)  
Initial Cost, Land 19,582  
Total Initial Acquisition Costs 19,582  
Costs Capitalized Subsequent to Consolidation 108,122  
Land 19,872  
Buildings and improvements 107,832  
Total real estate $ 127,704  
Date Acquired Jul. 31, 2021  
Development Segment [Member] | Upton Place [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Washington, DC  
Encumbrances $ (215,000)  
Initial Cost, Buildings and Improvements 21,280  
Total Initial Acquisition Costs 21,280  
Costs Capitalized Subsequent to Consolidation 277,534  
Buildings and improvements 298,814  
Total real estate 298,814  
Accumulated Depreciation $ 30,575  
Date Acquired Dec. 31, 2020  
Development Segment [Member] | 300 W. Broward Blvd. [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Ft. Lauderdale, FL  
Initial Cost, Land $ 21,355  
Total Initial Acquisition Costs 21,355  
Costs Capitalized Subsequent to Consolidation 383  
Land 20,294  
Buildings and improvements 1,444  
Total real estate $ 21,738  
Date Acquired Jan. 31, 2022  
Development Segment [Member] | Fitzsimons Phase Four [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Aurora, CO  
Initial Cost, Land $ 2,016  
Total Initial Acquisition Costs 2,016  
Costs Capitalized Subsequent to Consolidation (1,016)  
Land 1,000  
Buildings and improvements 0  
Total real estate $ 1,000  
Date Acquired Dec. 31, 2022  
Development Segment [Member] | Sears Parcel 1 [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Ft. Lauderdale, FL  
Initial Cost, Land $ 68,485  
Total Initial Acquisition Costs 68,485  
Costs Capitalized Subsequent to Consolidation (7,615)  
Land 60,870  
Buildings and improvements 0  
Total real estate $ 60,870  
Date Acquired Jun. 30, 2022  
Development Segment [Member] | Sears Parcel 2 [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Ft. Lauderdale, FL  
Initial Cost, Land $ 20,737  
Total Initial Acquisition Costs 20,737  
Costs Capitalized Subsequent to Consolidation (4,824)  
Land 15,913  
Buildings and improvements 0  
Total real estate $ 15,913  
Date Acquired Jul. 31, 2022  
Development Segment [Member] | Sears Parcel 3 [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Ft. Lauderdale, FL  
Initial Cost, Land $ 16,402  
Total Initial Acquisition Costs 16,402  
Costs Capitalized Subsequent to Consolidation (3,186)  
Land 13,216  
Buildings and improvements 0  
Total real estate $ 13,216  
Date Acquired Jun. 30, 2022  
Development Segment [Member] | Bioscience 4 [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Aurora, CO  
Costs Capitalized Subsequent to Consolidation $ 0  
Buildings and improvements 0  
Total real estate $ 0  
Date Acquired Feb. 28, 2023  
Development Segment [Member] | Operating Segments [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Land $ 148,850 165,633
Buildings and improvements 626,929 620,000
Total real estate 775,779 785,633
Accumulated Depreciation (48,719) $ (20,872)
Other [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Initial Cost, Land 1,503  
Initial Cost, Buildings and Improvements 4,414  
Total Initial Acquisition Costs 5,917  
Costs Capitalized Subsequent to Consolidation 19,315  
Land 364  
Buildings and improvements 24,868  
Total real estate 25,232  
Accumulated Depreciation $ (7,335)  
Other [Member] | The Benson Hotel [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Location Aurora, CO  
Initial Cost, Land $ 1,503  
Initial Cost, Buildings and Improvements 4,414  
Total Initial Acquisition Costs 5,917  
Costs Capitalized Subsequent to Consolidation 19,315  
Land 364  
Buildings and improvements 24,868  
Total real estate 25,232  
Accumulated Depreciation $ (7,335)  
Date Acquired Jan. 31, 2021  
Held for Sale [Member] | Continuing Operations [Member]    
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]    
Encumbrances $ (106,159)  
Initial Cost, Land 6,645  
Initial Cost, Buildings and Improvements 35,513  
Total Initial Acquisition Costs 42,158  
Costs Capitalized Subsequent to Consolidation 45,114  
Land 6,645  
Buildings and improvements 80,627  
Total real estate 87,272  
Accumulated Depreciation $ (61,341)  
v3.25.4
Schedule III: Real Estate and Accumulated Depreciation - Schedule of Real Estate and Accumulated Depreciation (Parenthetical) (Details)
$ in Billions
12 Months Ended
Dec. 31, 2025
USD ($)
OfficeBuilding
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]  
Aggregate cost of land and depreciable property for federal income tax purposes | $ $ 1.5
Continuing Operations [Member]  
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]  
Number of real estate properties held for sale 2
Operating Properties [Member] | Continuing Operations [Member]  
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]  
Number of real estate properties held for sale 2
Minimum [Member]  
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]  
Depreciable life for buildings and improvements 5 years
Maximum [Member]  
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]  
Depreciable life for buildings and improvements 30 years
v3.25.4
Schedule III: Real Estate and Accumulated Depreciation - Summary Real Estate and Accumulated Depreciation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Total portfolio      
Total real estate balance at beginning of year $ 1,392,213    
Additions during the year:      
Total real estate balance at end of year 1,237,217 $ 1,392,213  
Accumulated depreciation balance at beginning of year 322,708    
Accumulated depreciation balance at end of year 287,285 322,708  
Aimco Real Estate | Excluding Discontinued Operations      
Total portfolio      
Total real estate balance at beginning of year 1,392,213 1,859,959 $ 1,610,685
Additions during the year:      
Acquisitions     1,893
Capital additions 104,549 136,704 287,755
Impairment on real estate (147,300)    
Dispositions   (193,878) (30,347)
Write-offs of fully depreciated assets and other (24,040) (10,803) (10,027)
Amounts related to assets held for sale (88,205) (399,769)  
Total real estate balance at end of year 1,237,217 1,392,213 1,859,959
Accumulated depreciation balance at beginning of year 322,708 408,332 365,340
Depreciation 49,958 70,775 53,019
Dispositions   (18,756)  
Write-offs of fully depreciated assets and other (24,040) (10,803) (10,027)
Amounts related to assets held for sale (61,341) (126,840)  
Accumulated depreciation balance at end of year 287,285 322,708 408,332
Aimco Real Estate | Discontinued Operations [Member]      
Total portfolio      
Total real estate balance at beginning of year 354,894 354,664 352,798
Additions during the year:      
Capital additions 5,680 4,968 5,166
Dispositions (355,840)    
Write-offs of fully depreciated assets and other (4,734) (4,738) (3,300)
Total real estate balance at end of year   354,894 354,664
Accumulated depreciation balance at beginning of year 176,566 172,470 165,382
Depreciation 4,522 8,834 10,388
Dispositions (176,354)    
Write-offs of fully depreciated assets and other $ (4,734) (4,738) (3,300)
Accumulated depreciation balance at end of year   $ 176,566 $ 172,470