8.
Debt

EQR does not have any indebtedness as all debt is incurred by the Operating Partnership. Weighted average interest rates noted below for the years ended December 31, 2025 and 2024 include the effect of any derivative instruments and amortization of premiums/discounts/OCI (other comprehensive income) on debt and derivatives.

Mortgage Notes Payable

The following tables summarize the Company’s mortgage notes payable activity for the years ended December 31, 2025 and 2024, respectively (amounts in thousands):

 

 

 

Mortgage notes
payable, net as of
December 31, 2024

 

 

Proceeds

 

 

Lump sum
payoffs

 

 

Scheduled
principal
repayments

 

 

Amortization
of premiums/
discounts

 

 

Amortization
of deferred
financing
costs, net (1)

 

 

Mortgage notes
payable, net as of
December 31, 2025

 

Fixed Rate Debt:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Secured – Conventional

 

$

1,401,099

 

 

$

 

 

$

 

 

$

 

 

$

1,589

 

 

$

983

 

 

$

1,403,671

 

Floating Rate Debt:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Secured – Tax Exempt

 

 

229,591

 

 

 

 

 

 

(37,940

)

 

 

(6,800

)

 

 

1,243

 

 

 

139

 

 

 

186,233

 

Total

 

$

1,630,690

 

 

$

 

 

$

(37,940

)

 

$

(6,800

)

 

$

2,832

 

 

$

1,122

 

 

$

1,589,904

 

 

(1)
Represents amortization of deferred financing costs, net of debt financing costs.

 

 

 

Mortgage notes
payable, net as of
December 31, 2023

 

 

Proceeds

 

 

Lump sum
payoffs

 

 

Scheduled
principal
repayments

 

 

Amortization
of premiums/
discounts

 

 

Amortization
of deferred
financing
costs, net (1)

 

 

Mortgage notes
payable, net as of
December 31, 2024

 

Fixed Rate Debt:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Secured – Conventional

 

$

1,398,598

 

 

$

 

 

$

 

 

$

 

 

$

1,594

 

 

$

907

 

 

$

1,401,099

 

Floating Rate Debt:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Secured – Tax Exempt

 

 

234,304

 

 

 

 

 

 

 

 

 

(6,100

)

 

 

1,247

 

 

 

140

 

 

 

229,591

 

Total

 

$

1,632,902

 

 

$

 

 

$

 

 

$

(6,100

)

 

$

2,841

 

 

$

1,047

 

 

$

1,630,690

 

 

(1)
Represents amortization of deferred financing costs, net of debt financing costs.

The following table summarizes certain interest rate and maturity date information as of and for the years ended December 31, 2025 and 2024, respectively:

 

 

 

December 31, 2025

 

December 31, 2024

Interest Rate Ranges (ending)

 

0.10% - 5.25%

 

0.10% - 5.25%

Weighted Average Interest Rate

 

3.75%

 

3.84%

Maturity Date Ranges

 

2029-2061

 

2029-2061

 

As of December 31, 2025 and 2024, the Company had $195.9 million and $240.6 million, respectively, of secured tax-exempt bonds subject to third-party credit enhancement.

The historical cost, net of accumulated depreciation, of encumbered properties was $1.8 billion and $2.0 billion at December 31, 2025 and 2024, respectively.

Notes

The following tables summarize the Company’s notes activity for the years ended December 31, 2025 and 2024, respectively (amounts in thousands):

 

 

 

Notes, net as of
December 31, 2024

 

 

Proceeds

 

 

Lump sum
payoffs

 

 

Amortization
of premiums/
discounts

 

 

Amortization
of deferred
financing
costs, net (1)

 

 

Notes, net as of
December 31, 2025

 

Fixed Rate Debt:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unsecured – Public

 

$

5,947,376

 

 

$

498,580

 

(2)

$

(450,000

)

 

$

2,436

 

 

$

66

 

 

$

5,998,458

 

 

(1)
Represents amortization of deferred financing costs, net of debt financing costs.
(2)
Issued $500.0 million of seven-year 4.95% unsecured notes, receiving net proceeds before underwriting fees, hedge termination costs and other expenses.

 

 

 

Notes, net as of
December 31, 2023

 

 

Proceeds

 

 

Lump sum
payoffs

 

 

Amortization
of premiums/
discounts

 

 

Amortization
of deferred
financing
costs, net (1)

 

 

Notes, net as of
December 31, 2024

 

Fixed Rate Debt:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unsecured – Public

 

$

5,348,417

 

 

$

597,954

 

(2)

$

 

 

$

2,310

 

 

$

(1,305

)

 

$

5,947,376

 

 

(1)
Represents amortization of deferred financing costs, net of debt financing costs.
(2)
Issued $600.0 million of ten-year 4.65% unsecured notes, receiving net proceeds before underwriting fees, hedge termination costs and other expenses.

The following table summarizes certain interest rate and maturity date information as of and for the years ended December 31, 2025 and 2024, respectively:

 

 

 

December 31, 2025

 

December 31, 2024

Interest Rate Ranges (ending)

 

1.85% - 7.57%

 

1.85% - 7.57%

Weighted Average Interest Rate

 

3.69%

 

3.54%

Maturity Date Ranges

 

2026-2047

 

2025-2047

 

The Company’s unsecured public notes contain certain financial and operating covenants including, among other things, maintenance of certain financial ratios. The Company was in compliance with its unsecured public debt covenants for both the years ended December 31, 2025 and 2024.

EQR and ERPOP currently have an active universal shelf registration statement for the issuance of equity and debt securities that automatically became effective upon filing with the SEC in May 2025 and expires in May 2028.

Line of Credit and Commercial Paper

On December 3, 2025, the Company replaced its existing $2.5 billion facility with a new $2.5 billion unsecured revolving credit facility maturing on December 3, 2030. The Company has the ability to increase available borrowings by an additional $1.0 billion by adding lenders to the facility, obtaining the agreement of existing lenders to increase their commitments or incurring one or more term loans. The interest rate on advances under the facility will generally be the Secured Overnight Financing Rate ("SOFR") plus a spread (currently 0.725%), or based on bids received from the lending group, and the Company pays an annual facility fee (currently 0.125%). Both the spread and the facility fee are dependent on the Company’s senior unsecured credit rating. The Company did not borrow any amounts under its revolving credit facility during the year ended December 31, 2025. The weighted average interest rate on the revolving credit facility was 5.98% for the year ended December 31, 2024.

The Company has an unsecured commercial paper note program under which it may borrow up to a maximum of $1.5 billion subject to market conditions. The notes will be sold under customary terms in the United States commercial paper note market and will rank pari passu with all of the Company’s other unsecured senior indebtedness.

The following table summarizes certain weighted average interest rate, maturity and amounts outstanding information for the commercial paper program as of and for the years ended December 31, 2025 and 2024, respectively:

 

 

 

December 31, 2025

 

December 31, 2024

Weighted Average Interest Rate (1)

 

4.43%

 

5.25%

Weighted Average Maturity (in days)

 

13

 

13

Weighted Average Amount Outstanding

 

$583.2 million

 

$535.7 million

 

(1)
The notes bear interest at various floating rates.

The Company limits its utilization of the revolving credit facility in order to maintain liquidity to support its $1.5 billion commercial paper program along with certain other obligations. The following table presents the availability on the Company’s unsecured revolving credit facility as of December 31, 2025 and 2024, respectively (amounts in thousands):

 

 

 

December 31, 2025

 

 

December 31, 2024

 

Unsecured revolving credit facility commitment

 

$

2,500,000

 

 

$

2,500,000

 

Commercial paper balance outstanding

 

 

(587,425

)

 

 

(544,495

)

Unsecured revolving credit facility balance outstanding

 

 

 

 

 

 

Other restricted amounts

 

 

(3,448

)

 

 

(3,438

)

Unsecured revolving credit facility availability

 

$

1,909,127

 

 

$

1,952,067

 

 

Other

The following table summarizes the Company’s total debt extinguishment costs recorded as additional expense for the years ended December 31, 2025, 2024 and 2023, respectively (amounts in thousands):

 

 

 

December 31, 2025

 

 

December 31, 2024

 

 

December 31, 2023

 

Write-offs of unamortized deferred financing costs

 

$

366

 

 

$

 

 

$

1,143

 

 

The following table provides a summary of the aggregate payments of principal on all debt for each of the next five years and thereafter as of December 31, 2025 (amounts in thousands):

 

Year

 

Total

 

2026 (1)

 

$

1,186,850

 

2027

 

 

408,200

 

2028

 

 

909,000

 

2029

 

 

897,820

 

2030

 

 

1,159,262

 

Thereafter

 

 

3,680,110

 

Subtotal

 

 

8,241,242

 

Deferred Financing Costs and Unamortized (Discount)

 

 

(66,232

)

Total

 

$

8,175,010

 

 

(1)
Includes $587.4 million in principal outstanding on the Company's commercial paper program.

Historical Timeline

Fiscal YearFiled
2025Feb 13, 2026Showing above
2024Feb 13, 2025
2023Feb 15, 2024
2022Feb 16, 2023
2021Feb 17, 2022
2020Feb 18, 2021
2019Feb 20, 2020
2018Feb 21, 2019
2017Feb 22, 2018
2016Feb 23, 2017
2015Feb 25, 2016

About Debt Disclosures

Debt disclosures detail a company's borrowing structure — the types of instruments, interest rates, maturity schedule, and covenant restrictions that define its financial obligations and flexibility. This section is essential for assessing refinancing risk, interest rate exposure, and the margin of safety against financial distress.

Key signals: the maturity schedule reveals concentration risk — large maturities within 1-2 years during tight credit markets can force dilutive refinancing or asset sales. Compare the fair value of debt against carrying amount to gauge whether the market views the company's credit risk differently than the balance sheet suggests. Watch covenant compliance disclosures for tightening cushions, especially leverage and interest coverage ratios. Variable-rate debt exposure quantifies sensitivity to interest rate changes. Secured versus unsecured mix affects recovery rates and future borrowing capacity. Compare net debt-to-EBITDA against industry peers and covenant limits to assess financial health.