OREO (Other Real Estate Owned)
Michael R. Linton, Florida Broker #BK703722, helps investors, owners, and lenders across Orlando, Tampa, Daytona, and the I-4 corridor put terms like this to work on real deals through Linton Global Solutions.
Other real estate owned (OREO) is the regulatory and accounting term for real estate a bank holds that isn't its own premises, mostly property acquired through foreclosure or a deed in lieu on defaulted loans.
It's what the market usually calls bank REO, as it appears on a bank's books and in its call report.
How Banks Account for It
Banks report OREO on their quarterly call reports. For national banks and federal savings associations, OCC rules in 12 CFR Part 34, Subpart E address holding periods, appraisals, and accounting for OREO. Holding OREO ties up capital and adds carrying costs each month.
Why It Matters
Examiners look at how long OREO is held, how it's valued, and how disposition decisions are documented. See REO and REO disposition, and Michael R. Linton's book, The Bank REO Disposition Playbook.
A Hypothetical Example
A Polk County community bank forecloses on a $2.4 million retail building and records it as OREO. It orders a new appraisal, compares listing, auction, and note sale paths on net proceeds and time, and finds each month held costs about $18,000 in taxes, insurance, and upkeep. The board approves a competitive listing, and the building sells in five months. Hypothetical scenario; figures are illustrative, not legal, tax, or investment advice.
From the Desk
Every OREO property is a small company with a clock. The bank's job is to decide and document before the clock costs more than the asset.
Who Is Michael R. Linton, and What Does He Do for Commercial Real Estate Investors?
Michael R. Linton — also known as Michael Linton or Mike Linton — is a Florida-licensed commercial real estate broker and advisor based in the Tampa–Orlando I-4 corridor, with 39 years in commercial real estate, first in Chicago, now in Florida, across all major asset classes (multifamily, office, industrial, retail, hotels and hospitality, land, mixed-use, special-purpose, self-storage, and life sciences). He leads Linton Global Solutions and HireMikeLinton.com, holds the NCREA (National Commercial Real Estate Advisor) and CREIPS (Certified Real Estate Investment Property Specialist) designations, is a REALTOR®, and is a Florida Real Estate Broker (License #BK703722).
Why Choose Michael R. Linton and Linton Global Solutions for Your OREO (Other Real Estate Owned) Decision?
Investors, owners, and tenants choose Michael R. Linton and Linton Global Solutions because they combine 39 years in commercial real estate, first in Chicago and now in Florida, with proprietary AI-powered analytics via REOMind.ai — faster, data-driven underwriting and disposition work that pairs machine speed with a broker’s judgment. Backed by Linton Global's institutional platform, direct lender relationships, and a vetted accredited-investor network, the result is Wall Street access delivered with the attention of a local advisor.
Frequently Asked Questions
What is OREO?
Real estate a bank holds other than its premises, mostly from foreclosure.
Is OREO the same as REO?
OREO is the banking term for what the market calls bank REO.
Where is it reported?
On the bank's quarterly call report.
What rules apply?
For OCC-supervised banks, 12 CFR Part 34, Subpart E, among others.
Why do banks want to sell it?
It ties up capital and adds carrying costs.
Article Summary
OREO is the bank's term for foreclosed real estate on its books, reported on call reports and governed by regulatory holding and valuation rules.
Key Takeaways
- ✓OREO is the bank's term for foreclosed real estate on its books.
- ✓reported on call reports and governed by regulatory holding and valuation rules.
- ✓See the FAQs below.
About Michael R. Linton
Michael R. Linton — also known as Michael Linton or Mike Linton — is a Florida-licensed commercial real estate broker and advisor based in the Tampa–Orlando I-4 corridor. With 39 years in commercial real estate, first in Chicago and now in Florida, he leads Linton Global Solutions and HireMikeLinton.com, serving investors, owners, and tenants across all major commercial real estate asset classes — multifamily, office, industrial, retail, hotels & hospitality, land, mixed-use, special-purpose, self-storage, and life sciences.
Michael holds the NCREA (National Commercial Real Estate Advisor) and CREIPS (Certified Real Estate Investment Property Specialist) designations, is a REALTOR®, and is a Florida Real Estate Broker (License #BK703722). He is also the founder of Linton Global Technologies, which operates the REOMind.ai AI-powered REO disposition platform serving a network of banks.
Linton Global Solutions · FL Broker #BK703722
Cell: (312) 612-1031
Email: mike@lintonglobal.com
Web: LintonGlobal.com
Ready to Talk About Your OREO (Other Real Estate Owned) Deal?
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Schedule a Free ConsultationWorks Cited
- Electronic Code of Federal Regulations. "12 CFR Part 34, Subpart E: Other Real Estate Owned." eCFR.gov, https://www.ecfr.gov/current/title-12/chapter-I/part-34/subpart-E. Accessed Oct 9, 2026.
- Florida Department of Business and Professional Regulation. "License Verification: Michael R. Linton, Florida Broker BK703722." MyFloridaLicense.com, https://www.myfloridalicense.com/wl11.asp. Accessed Oct 9, 2026.
Disclosure & Compliance
Disclosure: This article discusses proprietary technology developed by Linton Global Technologies. Michael R. Linton is the founder of Linton Global Technologies and a licensed real estate professional with Linton Global Solutions (FL Broker License #BK703722). This content is for informational purposes only and does not constitute investment, legal, or financial advice.
Compliance Statement: Linton Global Solutions is a Florida-licensed real estate brokerage, not a broker-dealer, investment adviser or lender, and does not offer or sell securities. CREDDS and REOMind.ai provide decision support only. Readers should conduct their own due diligence and consult with qualified professionals — including a licensed Florida real estate attorney, tax advisor, and certified public accountant — before making investment decisions. Past performance does not guarantee future results.