SECTION 4. AVERAGE AREA AND

NATIONWIDE AVERAGE PURCHASE PRICES

.01 Average area purchase prices for single-family and two to four-family residences in MSAs, and for certain counties and county equivalents are set forth below. The safe harbor for “ALL OTHER AREAS” (found at the end of the table below) may be used for a statistical area that is not listed below.

statistical areas. Thus, for example, the issuer may not combine two or more counties.

.05 If an issuer receives a ruling permitting it to rely on an average area purchase price limitation that is higher than the applicable safe harbor in this revenue procedure, the issuer may rely on that higher limitation for the purpose of satisfying the requirements of section 143(e) and (f) for bonds sold, and mortgage credit certificates issued, not more than 30 months following the termination date of the 12-month period used by the issuer to compute the limitation.

Nationwide Average Purchase Price

.06 Section 4.02 of this revenue procedure sets forth a single nationwide average purchase price for purposes of computing

the housing cost/income ratio under section 143(f)(5).

.07 Issuers must use the nationwide average purchase price set forth in section 4.02 of this revenue procedure when computing the housing cost/income ratio under section 143(f)(5) regardless of whether they are relying on the average area purchase price safe harbors contained in this revenue procedure or using more accurate and comprehensive data to determine average area purchase prices for new and existing residences for a statistical area that are different from the published safe harbors in this revenue procedure.

.08 If, pursuant to section 6.02 of this revenue procedure, an issuer relies on the average area purchase price safe harbors contained in Rev. Proc. 2005–15, the issuer must use the nationwide average purchase price set forth in section 4.02 of Rev. Proc. 2005–15 in computing the housing

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

ALASKA ANCHORAGE, AK (MSA) ANCHORAGE $335,592 $377,961 $459,276 $529,934 ANCHORAGE, AK (MSA) MATANUSKA-SUSIT $335,592 $377,961 $459,276 $529,934 JUNEAU, AK (MICRO) JUNEAU $386,842 $435,724 $529,408 $610,855 NON-METRO DENALI $316,137 $404,668 $489,126 $607,879 NON-METRO SITKA $431,250 $485,724 $590,132 $680,921 NON-METRO YAKUTAT CITY $316,137 $404,668 $489,126 $607,879

ARIZONA FLAGSTAFF, AZ (MSA) COCONINO $386,250 $435,039 $528,553 $609,868 LAKE HAVASU CITY-KINGMAN, AZ (MICRO) MOHAVE $321,842 $362,500 $440,461 $508,224 PHOENIX-MESA-SCOTTSDALE, AZ (MSA) MARICOPA $335,000 $377,316 $458,421 $528,947 PHOENIX-MESA-SCOTTSDALE, AZ (MSA) PINAL $335,000 $377,316 $458,421 $528,947 PRESCOTT, AZ (MSA) YAVAPAI $333,750 $375,855 $456,711 $526,974 TUCSON, AZ (MSA) PIMA $302,895 $341,154 $414,487 $506,495

CALIFORNIA BAKERSFIELD, CA (MSA) KERN $321,250 $361,776 $439,605 $507,237 BISHOP, CA (MICRO) INYO $411,704 $488,487 $593,553 $684,868 CHICO, CA (MSA) BUTTE $362,500 $408,289 $496,053 $572,368 CLEARLAKE, CA (MICRO) LAKE $293,750 $337,168 $407,558 $506,495 CRESCENT CITY, CA (MICRO) DEL NORTE $311,250 $350,526 $425,921 $506,495 EL CENTRO, CA (MSA) IMPERIAL $274,934 $337,168 $407,558 $506,495 EUREKA-ARCATA-FORTUNA, CA (MICRO) HUMBOLDT $375,000 $422,368 $513,158 $592,105 FRESNO, CA (MSA) FRESNO $346,250 $389,934 $473,816 $546,711 HANFORD-CORCORAN, CA (MSA) KINGS $312,316 $351,766 $427,379 $506,495 LOS ANGELES-LONG BEACHGLENDALE, CA LOS ANGELES $477,355 $611,117 $738,699 $918,021

2006–14 I.R.B. 711 April 3, 2006

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

MADERA, CA (MSA) MADERA $368,750 $415,329 $504,605 $582,237 MERCED, CA (MSA) MERCED $411,704 $478,684 $581,579 $671,053 MODESTO, CA (MSA) STANISLAUS $440,625 $496,283 $602,961 $695,724 NAPA, CA (MSA) NAPA $477,355 $611,117 $738,699 $918,021 NON-METRO ALPINE $411,704 $527,037 $637,046 $747,039 NON-METRO AMADOR $411,704 $506,842 $615,789 $710,526 NON-METRO CALAVERAS $411,704 $527,037 $637,046 $774,671 NON-METRO COLUSA $343,750 $387,171 $470,395 $542,763 NON-METRO GLENN $281,250 $337,168 $407,558 $506,495 NON-METRO MARIPOSA $411,704 $464,605 $564,474 $651,316 NON-METRO MONO $411,704 $527,037 $637,046 $791,700 NON-METRO PLUMAS $337,500 $380,132 $461,842 $532,895 NON-METRO SISKIYOU $293,750 $337,168 $407,558 $506,495 OAKLAND-FREMONT-HAYWARD, CA METROPOLITAN ALAMEDA $477,355 $611,117 $738,699 $918,021 OAKLAND-FREMONT-HAYWARD, CA METROPOLITAN CONTRA COSTA $477,355 $611,117 $738,699 $918,021 OXNARD-THOUSAND OAKSVENTURA, CA (MSA) VENTURA $477,355 $611,117 $738,699 $918,021 PHOENIX LAKE-CEDAR RIDGE, CA (MICRO) TUOLUMNE $411,704 $478,684 $581,579 $671,053 RED BLUFF, CA (MICRO) TEHAMA $293,750 $337,168 $407,558 $506,495 REDDING, CA (MSA) SHASTA $363,750 $409,697 $497,763 $574,342 RIVERSIDE-SAN BERNARDINOONTARIO, CA RIVERSIDE $477,355 $545,225 $662,424 $764,334 RIVERSIDE-SAN BERNARDINOONTARIO, CA SAN BERNARDINO $477,355 $545,225 $662,424 $764,334 SACRAMENTO-ARDENARCADE-ROSEVILLE, CA EL DORADO $477,355 $587,092 $713,289 $823,026 SACRAMENTO-ARDENARCADE-ROSEVILLE, CA PLACER $477,355 $587,092 $713,289 $823,026 SACRAMENTO-ARDENARCADE-ROSEVILLE, CA SACRAMENTO $477,355 $587,092 $713,289 $823,026 SACRAMENTO-ARDENARCADE-ROSEVILLE, CA YOLO $477,355 $587,092 $713,289 $823,026 SALINAS, CA (MSA) MONTEREY $477,355 $611,117 $738,699 $918,021 SAN DIEGO-CARLSBAD-SAN MARCOS, CA (MSA) SAN DIEGO $477,355 $611,117 $738,699 $918,021 SAN FRANCISCO-SAN MATEOREDWOOD CITY, CA MARIN $477,355 $611,117 $738,699 $918,021 SAN FRANCISCO-SAN MATEOREDWOOD CITY, CA SAN FRANCISCO $477,355 $611,117 $738,699 $918,021 SAN FRANCISCO-SAN MATEOREDWOOD CITY, CA SAN MATEO $477,355 $611,117 $738,699 $918,021 SAN JOSE-SUNNYVALE-SANTA CLARA, CA (MSA) SAN BENITO $477,355 $611,117 $738,699 $918,021 SAN JOSE-SUNNYVALE-SANTA CLARA, CA (MSA) SANTA CLARA $477,355 $611,117 $738,699 $918,021 SAN LUIS OBISPO-PASO ROBLES, CA (MSA) SAN LUIS OBISPO $477,355 $611,117 $738,699 $918,021 SANTA ANA-ANAHEIM-IRVINE, CA METROPOLITAN ORANGE $477,355 $611,117 $738,699 $918,021 SANTA BARBARA-SANTA MARIA-GOLETA, CA SANTA BARBARA $477,355 $611,117 $738,699 $918,021 SANTA CRUZ-WATSONVILLE, CA (MSA) SANTA CRUZ $477,355 $611,117 $738,699 $918,021

April 3, 2006 712 2006–14 I.R.B.

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

SANTA ROSA-PETALUMA, CA (MSA) SONOMA $477,355 $611,117 $738,699 $918,021 STOCKTON, CA (MSA) SAN JOAQUIN $477,355 $549,079 $667,105 $769,737 TRUCKEE-GRASS VALLEY, CA (MICRO) NEVADA $411,704 $527,037 $637,046 $789,474 UKIAH, CA (MICRO) MENDOCINO $411,704 $487,105 $591,842 $682,895 VALLEJO-FAIRFIELD, CA (MSA) SOLANO $477,355 $611,117 $738,699 $907,895 VISALIA-PORTERVILLE, CA (MSA) TULARE $285,592 $337,168 $407,558 $506,495 YUBA CITY, CA (MSA) SUTTER $396,250 $446,250 $542,237 $625,658 YUBA CITY, CA (MSA) YUBA $396,250 $446,250 $542,237 $625,658

COLORADO BOULDER, CO (MSA) BOULDER $446,842 $503,284 $611,467 $705,539 COLORADO SPRINGS, CO (MSA) EL PASO $312,500 $351,974 $427,632 $506,495 COLORADO SPRINGS, CO (MSA) TELLER $312,500 $351,974 $427,632 $506,495 DENVER-AURORA, CO (MSA) ADAMS $344,222 $440,609 $532,532 $631,579 DENVER-AURORA, CO (MSA) ARAPAHOE $344,222 $440,609 $532,532 $631,579 DENVER-AURORA, CO (MSA) BROOMFIELD $344,222 $440,609 $532,532 $631,579 DENVER-AURORA, CO (MSA) CLEAR CREEK $344,222 $440,609 $532,532 $631,579 DENVER-AURORA, CO (MSA) DENVER $344,222 $440,609 $532,532 $631,579 DENVER-AURORA, CO (MSA) DOUGLAS $344,222 $440,609 $532,532 $631,579 DENVER-AURORA, CO (MSA) ELBERT $344,222 $440,609 $532,532 $631,579 DENVER-AURORA, CO (MSA) GILPIN $344,222 $440,609 $532,532 $631,579 DENVER-AURORA, CO (MSA) JEFFERSON $344,222 $440,609 $532,532 $631,579 DENVER-AURORA, CO (MSA) PARK $344,222 $440,609 $532,532 $631,579 DURANGO, CO (MICRO) LA PLATA $303,750 $342,118 $415,658 $506,495 EDWARDS, CO (MICRO) EAGLE $411,704 $513,882 $624,342 $720,395 EDWARDS, CO (MICRO) LAKE $411,704 $513,882 $624,342 $720,395 FORT COLLINS-LOVELAND, CO (MSA) LARIMER $292,125 $337,168 $407,558 $506,495 GREELEY, CO (MSA) WELD $312,375 $351,833 $427,461 $506,495 NON-METRO ARCHULETA $263,487 $337,168 $407,558 $506,495 NON-METRO GARFIELD $292,293 $337,168 $407,558 $506,495 NON-METRO GRAND $293,750 $337,168 $407,558 $506,495 NON-METRO PITKIN $381,999 $488,975 $591,028 $734,521 NON-METRO ROUTT $398,026 $448,301 $544,666 $628,461 NON-METRO SAN MIGUEL $344,222 $401,250 $487,500 $562,500 SILVERTHORNE, CO (MICRO) SUMMIT $380,000 $428,000 $520,000 $600,000

CONNECTICUT BRIDGEPORT-STAMFORD-NORWALK, CT (MSA) FAIRFIELD $477,355 $611,117 $738,699 $918,021 HARTFORD-WEST HARTFORD-EAST HARTFORD, CT HARTFORD $335,000 $377,316 $458,421 $528,947 HARTFORD-WEST HARTFORD-EAST HARTFORD, CT MIDDLESEX $335,000 $377,316 $458,421 $528,947 HARTFORD-WEST HARTFORD-EAST HARTFORD, CT TOLLAND $335,000 $377,316 $458,421 $528,947 NEW HAVEN-MILFORD, CT (MSA) NEW HAVEN $385,625 $435,039 $528,553 $609,868 NORWICH-NEW LONDON, CT (MSA) NEW LONDON $368,625 $415,188 $504,434 $582,039 TORRINGTON, CT (MICRO) LITCHFIELD $375,000 $422,368 $513,158 $592,105

DISTRICT OF COLUMBIA WASHINGTON-ARLINGTONALEXANDRIA, DC-VA DISTRICT OF COL $477,355 $611,117 $738,699 $888,158

DELAWARE DOVER, DE (MSA) KENT $294,457 $337,168 $407,558 $506,495 SEAFORD, DE (MICRO) SUSSEX $325,000 $366,053 $444,737 $513,158 WILMINGTON, DE-MD-NJ METROPOLITAN NEW CASTLE $356,250 $401,250 $487,500 $562,500

2006–14 I.R.B. 713 April 3, 2006

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

FLORIDA CAPE CORAL-FORT MYERS, FL (MSA) LEE $346,974 $390,801 $474,805 $547,853 FORT LAUDERDALE-POMPANO BEACH-DEERFIELD BROWARD $477,355 $544,336 $661,343 $763,088 FORT WALTON BEACH-CRESTVIEWDESTIN, FL OKALOOSA $287,375 $337,168 $407,558 $506,495 JACKSONVILLE, FL (MSA) BAKER $275,000 $337,168 $407,558 $506,495 JACKSONVILLE, FL (MSA) CLAY $275,000 $337,168 $407,558 $506,495 JACKSONVILLE, FL (MSA) DUVAL $275,000 $337,168 $407,558 $506,495 JACKSONVILLE, FL (MSA) NASSAU $275,000 $337,168 $407,558 $506,495 JACKSONVILLE, FL (MSA) ST. JOHNS $275,000 $337,168 $407,558 $506,495 KEY WEST-MARATHON, FL (MICRO) MONROE $411,704 $527,037 $637,046 $791,700 MIAMI-MIAMI BEACH-KENDALL, FL METROPOLITAN DADE $477,355 $544,336 $661,343 $763,088 NAPLES-MARCO ISLAND, FL (MSA) COLLIER $460,957 $519,182 $630,782 $727,825 NON-METRO WALTON $411,704 $527,037 $637,046 $791,700 ORLANDO, FL (MSA) LAKE $326,579 $367,830 $446,897 $515,650 ORLANDO, FL (MSA) ORANGE $326,579 $367,830 $446,897 $515,650 ORLANDO, FL (MSA) OSCEOLA $326,579 $367,830 $446,897 $515,650 ORLANDO, FL (MSA) SEMINOLE $326,579 $367,830 $446,897 $515,650 PALM BAY-MELBOURNE-TITUSVILLE, FL (MSA) BREVARD $273,370 $337,168 $407,558 $506,495 PALM COAST, FL (MICRO) FLAGLER $268,750 $337,168 $407,558 $506,495 PANAMA CITY-LYNN HAVEN, FL (MSA) BAY $296,125 $337,168 $407,558 $506,495 PORT ST. LUCIE-FORT PIERCE, FL (MSA) MARTIN $311,842 $351,250 $426,776 $506,495 PORT ST. LUCIE-FORT PIERCE, FL (MSA) ST. LUCIE $311,842 $351,250 $426,776 $506,495 PUNTA GORDA, FL (MSA) CHARLOTTE $295,012 $337,168 $407,558 $506,495 SARASOTA-BRADENTON-VENICE, FL (MSA) MANATEE $442,237 $498,097 $605,166 $698,268 SARASOTA-BRADENTON-VENICE, FL (MSA) SARASOTA $442,237 $498,097 $605,166 $698,268 SEBASTIAN-VERO BEACH, FL (MSA) INDIAN RIVER $281,250 $337,168 $407,558 $506,495 TAMPA-ST. PETERSBURGCLEARWATER, FL HERNANDO $266,842 $337,168 $407,558 $506,495 TAMPA-ST. PETERSBURGCLEARWATER, FL HILLSBOROUGH $266,842 $337,168 $407,558 $506,495 TAMPA-ST. PETERSBURGCLEARWATER, FL PASCO $266,842 $337,168 $407,558 $506,495 TAMPA-ST. PETERSBURGCLEARWATER, FL PINELLAS $266,842 $337,168 $407,558 $506,495 WEST PALM BEACH-BOCA RATON-BOYNTON BEACH, FL PALM BEACH $477,355 $544,336 $661,343 $763,088

GEORGIA ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) BARROW $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) BARTOW $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) BUTTS $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) CARROLL $299,875 $337,754 $410,355 $506,495

April 3, 2006 714 2006–14 I.R.B.

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) CHEROKEE $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) CLAYTON $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) COBB $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) COWETA $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) DAWSON $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) DE KALB $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) DOUGLAS $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) FAYETTE $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) FORSYTH $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) FULTON $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) GWINNETT $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) HARALSON $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) HEARD $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) HENRY $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) JASPER $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) LAMAR $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) MERIWETHER $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) NEWTON $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) PAULDING $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) PICKENS $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) PIKE $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) ROCKDALE $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) SPALDING $299,875 $337,754 $410,355 $506,495 ATLANTA-SANDY SPRINGSMARIETTA, GA (MSA) WALTON $299,875 $337,754 $410,355 $506,495 BRUNSWICK, GA (MSA) BRANTLEY $275,258 $337,168 $407,558 $506,495 BRUNSWICK, GA (MSA) GLYNN $275,258 $337,168 $407,558 $506,495 BRUNSWICK, GA (MSA) MCINTOSH $275,258 $337,168 $407,558 $506,495

2006–14 I.R.B. 715 April 3, 2006

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

HAWAII HILO, HI (MICRO) HAWAII $515,592 $580,724 $705,592 $814,145 HONOLULU, HI (MSA) HONOLULU $716,033 $865,929 $1,052,063 $1,213,918 KAHULUI-WAILUKU, HI (MICRO) MAUI $617,555 $757,434 $920,263 $1,061,842 KAPAA, HI (MICRO) KAUAI $617,555 $718,026 $872,368 $1,006,579

IDAHO JACKSON, WY-ID (MICRO) TETON $411,704 $527,037 $637,046 $791,700 NON-METRO BLAINE $411,704 $527,037 $637,046 $750,000

ILLINOIS CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN COOK $362,105 $407,845 $495,512 $571,745 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN DEKALB $362,105 $407,845 $495,512 $571,745 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN DUPAGE $362,105 $407,845 $495,512 $571,745 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN GRUNDY $362,105 $407,845 $495,512 $571,745 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN KANE $362,105 $407,845 $495,512 $571,745 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN KENDALL $362,105 $407,845 $495,512 $571,745 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN MCHENRY $362,105 $407,845 $495,512 $571,745 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN WILL $362,105 $407,845 $495,512 $571,745 LAKE COUNTY-KENOSHA COUNTY, IL-WI METROPOLITAN LAKE $362,105 $407,845 $495,512 $571,745 ST. LOUIS, MO-IL (MSA) BOND $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) CALHOUN $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) CLINTON $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) JERSEY $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) MACOUPIN $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) MADISON $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) MONROE $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) ST. CLAIR $281,250 $337,168 $407,558 $506,495

INDIANA CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) DEARBORN $300,000 $337,895 $410,526 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) FRANKLIN $300,000 $337,895 $410,526 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) OHIO $300,000 $337,895 $410,526 $506,495 GARY, IN METROPOLITAN DIVISION JASPER $362,105 $407,845 $495,512 $571,745 GARY, IN METROPOLITAN DIVISION LAKE $362,105 $407,845 $495,512 $571,745 GARY, IN METROPOLITAN DIVISION NEWTON $362,105 $407,845 $495,512 $571,745 GARY, IN METROPOLITAN DIVISION PORTER $362,105 $407,845 $495,512 $571,745

KANSAS KANSAS CITY, MO-KS (MSA) FRANKLIN $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) JOHNSON $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) LEAVENWORTH $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) LINN $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) MIAMI $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) WYANDOTTE $265,313 $337,168 $407,558 $506,495

April 3, 2006 716 2006–14 I.R.B.

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

KENTUCKY CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) BOONE $300,000 $337,895 $410,526 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) BRACKEN $300,000 $337,895 $410,526 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) CAMPBELL $300,000 $337,895 $410,526 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) GALLATIN $300,000 $337,895 $410,526 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) GRANT $300,000 $337,895 $410,526 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) KENTON $300,000 $337,895 $410,526 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) PENDLETON $300,000 $337,895 $410,526 $506,495

MAINE PORTLAND-SOUTH PORTLANDBIDDEFORD, ME CUMBERLAND $336,875 $379,428 $460,987 $531,908 PORTLAND-SOUTH PORTLANDBIDDEFORD, ME SAGADAHOC $336,875 $379,428 $460,987 $531,908 PORTLAND-SOUTH PORTLANDBIDDEFORD, ME YORK $336,875 $379,428 $460,987 $531,908

MARYLAND BALTIMORE-TOWSON, MD (MSA) ANNE ARUNDEL $406,250 $457,566 $555,921 $641,447 BALTIMORE-TOWSON, MD (MSA) BALTIMORE $406,250 $457,566 $555,921 $641,447 BALTIMORE-TOWSON, MD (MSA) BALTIMORE CITY $406,250 $457,566 $555,921 $641,447 BALTIMORE-TOWSON, MD (MSA) CARROLL $406,250 $457,566 $555,921 $641,447 BALTIMORE-TOWSON, MD (MSA) HARFORD $406,250 $457,566 $555,921 $641,447 BALTIMORE-TOWSON, MD (MSA) HOWARD $406,250 $457,566 $555,921 $641,447 BALTIMORE-TOWSON, MD (MSA) QUEEN ANNE’S $406,250 $457,566 $555,921 $641,447 BETHESDA-FREDERICK-GAITHERSBURG, MD FREDERICK $477,355 $611,117 $738,699 $888,158 BETHESDA-FREDERICK-GAITHERSBURG, MD MONTGOMERY $477,355 $611,117 $738,699 $888,158 HAGERSTOWN-MARTINSBURG, MD-WV (MSA) WASHINGTON $355,000 $399,842 $485,789 $560,526 LEXINGTON PARK, MD (MICRO) ST. MARY’S $327,500 $368,868 $448,158 $517,105 SALISBURY, MD (MSA) SOMERSET $296,250 $337,168 $407,558 $506,495 SALISBURY, MD (MSA) WICOMICO $296,250 $337,168 $407,558 $506,495 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA CALVERT $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA CHARLES $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA PRINCE GEORGE’S $477,355 $611,117 $738,699 $888,158 WILMINGTON, DE-MD-NJ METROPOLITAN DIVISION CECIL $356,250 $401,250 $487,500 $562,500

MASSACHUSETTS BARNSTABLE TOWN, MA (MSA) BARNSTABLE $477,355 $577,237 $701,316 $809,211 BOSTON-QUINCY, MA METROPOLITAN DIVISION NORFOLK $477,355 $606,728 $737,146 $850,554

2006–14 I.R.B. 717 April 3, 2006

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

BOSTON-QUINCY, MA METROPOLITAN DIVISION PLYMOUTH $477,355 $606,728 $737,146 $850,554 BOSTON-QUINCY, MA METROPOLITAN DIVISION SUFFOLK $477,355 $606,728 $737,146 $850,554 CAMBRIDGE-NEWTON-FRAMINGHAM, MA METROPOLITAN MIDDLESEX $477,355 $606,728 $737,146 $850,554 ESSEX COUNTY, MA METROPOLITAN DIVISION ESSEX $477,355 $606,728 $737,146 $850,554 NON-METRO DUKES $344,222 $440,609 $532,532 $661,829 NON-METRO NANTUCKET $344,222 $440,609 $532,532 $661,829 PROVIDENCE-NEW BEDFORD-FALL RIVER, RI BRISTOL $416,250 $472,891 $571,567 $710,309 SPRINGFIELD, MA (MSA) FRANKLIN $271,974 $337,168 $407,558 $506,495 SPRINGFIELD, MA (MSA) HAMPDEN $271,974 $337,168 $407,558 $506,495 SPRINGFIELD, MA (MSA) HAMPSHIRE $271,974 $337,168 $407,558 $506,495 WORCESTER, MA (MSA) WORCESTER $385,000 $488,975 $591,028 $734,521

MICHIGAN ADRIAN, MI (MICRO) LENAWEE $297,500 $337,168 $407,558 $506,495 ANN ARBOR, MI (MSA) WASHTENAW $344,875 $388,438 $471,934 $544,539 DETROIT-LIVONIA-DEARBORN, MI METROPOLITAN WAYNE $297,500 $337,168 $407,558 $506,495 MONROE, MI (MSA) MONROE $297,500 $337,168 $407,558 $506,495 WARREN-TROY-FARMINGTON HILLS, MI METROPOLITAN LAPEER $297,500 $337,168 $407,558 $506,495 WARREN-TROY-FARMINGTON HILLS, MI METROPOLITAN LIVINGSTON $297,500 $337,168 $407,558 $506,495 WARREN-TROY-FARMINGTON HILLS, MI METROPOLITAN MACOMB $297,500 $337,168 $407,558 $506,495 WARREN-TROY-FARMINGTON HILLS, MI METROPOLITAN OAKLAND $297,500 $337,168 $407,558 $506,495 WARREN-TROY-FARMINGTON HILLS, MI METROPOLITAN ST. CLAIR $297,500 $337,168 $407,558 $506,495

MINNESOTA MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI ANOKA $321,875 $362,533 $440,461 $508,224 MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI CARVER $321,875 $362,533 $440,461 $508,224 MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI CHISAGO $321,875 $362,533 $440,461 $508,224 MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI DAKOTA $321,875 $362,533 $440,461 $508,224 MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI HENNEPIN $321,875 $362,533 $440,461 $508,224 MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI ISANTI $321,875 $362,533 $440,461 $508,224 MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI RAMSEY $321,875 $362,533 $440,461 $508,224 MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI SCOTT $321,875 $362,533 $440,461 $508,224 MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI SHERBURNE $321,875 $362,533 $440,461 $508,224 MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI WASHINGTON $321,875 $362,533 $440,461 $508,224

April 3, 2006 718 2006–14 I.R.B.

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI WRIGHT $321,875 $362,533 $440,461 $508,224

MISSOURI KANSAS CITY, MO-KS (MSA) BATES $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) CALDWELL $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) CASS $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) CLAY $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) CLINTON $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) JACKSON $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) LAFAYETTE $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) PLATTE $265,313 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) RAY $265,313 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) CRAWFORD $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) FRANKLIN $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) JEFFERSON $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) LINCOLN $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) ST. CHARLES $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) ST. LOUIS $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) ST. LOUIS CITY $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) WARREN $281,250 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) WASHINGTON $281,250 $337,168 $407,558 $506,495

MONTANA MISSOULA, MT (MSA) MISSOULA $290,625 $337,168 $407,558 $506,495

NEVADA CARSON CITY, NV (MSA) CARSON CITY $398,750 $449,118 $545,658 $629,605 FERNLEY, NV (MICRO) LYON $318,618 $358,816 $435,987 $506,495 GARDNERVILLE RANCHOS, NV (MICRO) DOUGLAS $411,704 $527,037 $637,046 $748,026 LAS VEGAS-PARADISE, NV (MSA) CLARK $391,316 $440,745 $535,484 $617,866 PAHRUMP, NV (MICRO) NYE $321,842 $362,500 $440,461 $508,224 RENO-SPARKS, NV (MSA) STOREY $437,500 $492,763 $598,684 $690,789 RENO-SPARKS, NV (MSA) WASHOE $437,500 $492,763 $598,684 $690,789

NEW HAMPSHIRE MANCHESTER-NASHUA, NH (MSA) HILLSBOROUGH $401,875 $488,975 $591,028 $734,521 ROCKINGHAM COUNTY-STRAFFORD COUNTY, NH ROCKINGHAM $477,355 $606,728 $737,146 $850,554 ROCKINGHAM COUNTY-STRAFFORD COUNTY, NH STRAFFORD $477,355 $606,728 $737,146 $850,554

NEW JERSEY ALLENTOWN-BETHLEHEM-EASTON, PA-NJ (MSA) WARREN $369,407 $459,255 $557,974 $643,816 ATLANTIC CITY, NJ (MSA) ATLANTIC $425,000 $478,684 $581,579 $671,053 CAMDEN, NJ METROPOLITAN DIVISION BURLINGTON $356,250 $401,250 $487,500 $562,500 CAMDEN, NJ METROPOLITAN DIVISION CAMDEN $356,250 $401,250 $487,500 $562,500 CAMDEN, NJ METROPOLITAN DIVISION GLOUCESTER $356,250 $401,250 $487,500 $562,500 EDISON, NJ METROPOLITAN DIVISION MIDDLESEX $477,355 $611,117 $738,699 $918,021 EDISON, NJ METROPOLITAN DIVISION MONMOUTH $477,355 $611,117 $738,699 $918,021 EDISON, NJ METROPOLITAN DIVISION OCEAN $477,355 $611,117 $738,699 $918,021 EDISON, NJ METROPOLITAN DIVISION SOMERSET $477,355 $611,117 $738,699 $918,021

2006–14 I.R.B. 719 April 3, 2006

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

NEW YORK-WAYNE-WHITE PLAINS, NY-NJ METROPOLITAN BERGEN $477,355 $611,117 $738,699 $918,021 NEW YORK-WAYNE-WHITE PLAINS, NY-NJ METROPOLITAN HUDSON $477,355 $611,117 $738,699 $918,021 NEW YORK-WAYNE-WHITE PLAINS, NY-NJ METROPOLITAN PASSAIC $477,355 $611,117 $738,699 $918,021 NEWARK-UNION, NJ-PA METROPOLITAN DIVISION ESSEX $477,355 $611,117 $738,699 $918,021 NEWARK-UNION, NJ-PA METROPOLITAN DIVISION HUNTERDON $477,355 $611,117 $738,699 $918,021 NEWARK-UNION, NJ-PA METROPOLITAN DIVISION MORRIS $477,355 $611,117 $738,699 $918,021 NEWARK-UNION, NJ-PA METROPOLITAN DIVISION SUSSEX $477,355 $611,117 $738,699 $918,021 NEWARK-UNION, NJ-PA METROPOLITAN DIVISION UNION $477,355 $611,117 $738,699 $918,021 OCEAN CITY, NJ (MSA) CAPE MAY $477,355 $558,934 $679,079 $783,553 TRENTON-EWING, NJ (MSA) MERCER $439,550 $495,071 $601,489 $694,026 VINELAND-MILLVILLE-BRIDGETON, NJ (MSA) CUMBERLAND $405,000 $456,158 $554,211 $639,474 WILMINGTON, DE-MD-NJ METROPOLITAN DIVISION SALEM $356,250 $401,250 $487,500 $562,500

NEW MEXICO LOS ALAMOS, NM (MICRO) LOS ALAMOS $318,750 $359,013 $436,184 $506,495 SANTA FE, NM (MSA) SANTA FE $381,999 $449,471 $546,086 $630,099

NEW YORK BUFFALO-NIAGARA FALLS, NY (MSA) ERIE $275,075 $337,168 $407,558 $506,495 BUFFALO-NIAGARA FALLS, NY (MSA) NIAGARA $275,075 $337,168 $407,558 $506,495 KINGSTON, NY (MSA) ULSTER $324,079 $365,014 $443,476 $511,703 NASSAU-SUFFOLK, NY METROPOLITAN DIVISION NASSAU $477,355 $611,117 $738,699 $918,021 NASSAU-SUFFOLK, NY METROPOLITAN DIVISION SUFFOLK $477,355 $611,117 $738,699 $918,021 NEW YORK-WAYNE-WHITE PLAINS, NY-NJ METROPOLITAN BRONX $477,355 $611,117 $738,699 $918,021 NEW YORK-WAYNE-WHITE PLAINS, NY-NJ METROPOLITAN KINGS $477,355 $611,117 $738,699 $918,021 NEW YORK-WAYNE-WHITE PLAINS, NY-NJ METROPOLITAN NEW YORK $477,355 $611,117 $738,699 $918,021 NEW YORK-WAYNE-WHITE PLAINS, NY-NJ METROPOLITAN PUTNAM $477,355 $611,117 $738,699 $918,021 NEW YORK-WAYNE-WHITE PLAINS, NY-NJ METROPOLITAN QUEENS $477,355 $611,117 $738,699 $918,021 NEW YORK-WAYNE-WHITE PLAINS, NY-NJ METROPOLITAN RICHMOND $477,355 $611,117 $738,699 $918,021 NEW YORK-WAYNE-WHITE PLAINS, NY-NJ METROPOLITAN ROCKLAND $477,355 $611,117 $738,699 $918,021 NEW YORK-WAYNE-WHITE PLAINS, NY-NJ METROPOLITAN WESTCHESTER $477,355 $611,117 $738,699 $918,021 POUGHKEEPSIE-NEWBURGHMIDDLETOWN, NY DUTCHESS $406,250 $457,566 $555,921 $641,447 POUGHKEEPSIE-NEWBURGHMIDDLETOWN, NY ORANGE $406,250 $457,566 $555,921 $641,447 ROCHESTER, NY (MSA) LIVINGSTON $265,000 $337,168 $407,558 $506,495

April 3, 2006 720 2006–14 I.R.B.

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

ROCHESTER, NY (MSA) MONROE $265,000 $337,168 $407,558 $506,495 ROCHESTER, NY (MSA) ONTARIO $265,000 $337,168 $407,558 $506,495 ROCHESTER, NY (MSA) ORLEANS $265,000 $337,168 $407,558 $506,495 ROCHESTER, NY (MSA) WAYNE $265,000 $337,168 $407,558 $506,495 SYRACUSE, NY (MSA) MADISON $267,500 $337,168 $407,558 $506,495 SYRACUSE, NY (MSA) ONONDAGA $267,500 $337,168 $407,558 $506,495 SYRACUSE, NY (MSA) OSWEGO $267,500 $337,168 $407,558 $506,495

NORTH CAROLINA JACKSONVILLE, NC (MSA) ONSLOW $306,250 $344,934 $419,079 $506,495 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA CURRITUCK $375,122 $422,507 $513,325 $592,299 WILMINGTON, NC (MSA) BRUNSWICK $274,934 $337,168 $407,558 $506,495 WILMINGTON, NC (MSA) NEW HANOVER $274,934 $337,168 $407,558 $506,495 WILMINGTON, NC (MSA) PENDER $274,934 $337,168 $407,558 $506,495

OHIO AKRON, OH (MSA) PORTAGE $318,750 $359,013 $436,184 $506,495 AKRON, OH (MSA) SUMMIT $318,750 $359,013 $436,184 $506,495 ASHTABULA, OH (MICRO) ASHTABULA $290,797 $337,168 $407,558 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) BROWN $300,000 $337,895 $410,526 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) BUTLER $300,000 $337,895 $410,526 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) CLERMONT $300,000 $337,895 $410,526 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) HAMILTON $300,000 $337,895 $410,526 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) WARREN $300,000 $337,895 $410,526 $506,495 CLEVELAND-ELYRIA-MENTOR, OH (MSA) CUYAHOGA $290,797 $337,168 $407,558 $506,495 CLEVELAND-ELYRIA-MENTOR, OH (MSA) GEAUGA $290,797 $337,168 $407,558 $506,495 CLEVELAND-ELYRIA-MENTOR, OH (MSA) LAKE $290,797 $337,168 $407,558 $506,495 CLEVELAND-ELYRIA-MENTOR, OH (MSA) LORAIN $290,797 $337,168 $407,558 $506,495 CLEVELAND-ELYRIA-MENTOR, OH (MSA) MEDINA $290,797 $337,168 $407,558 $506,495 COLUMBUS, OH (MSA) DELAWARE $307,500 $346,342 $420,789 $506,495 COLUMBUS, OH (MSA) FAIRFIELD $307,500 $346,342 $420,789 $506,495 COLUMBUS, OH (MSA) FRANKLIN $307,500 $346,342 $420,789 $506,495 COLUMBUS, OH (MSA) LICKING $307,500 $346,342 $420,789 $506,495 COLUMBUS, OH (MSA) MADISON $307,500 $346,342 $420,789 $506,495 COLUMBUS, OH (MSA) MORROW $307,500 $346,342 $420,789 $506,495 COLUMBUS, OH (MSA) PICKAWAY $307,500 $346,342 $420,789 $506,495 COLUMBUS, OH (MSA) UNION $307,500 $346,342 $420,789 $506,495 DAYTON, OH (MSA) GREENE $271,250 $337,168 $407,558 $506,495 DAYTON, OH (MSA) MIAMI $271,250 $337,168 $407,558 $506,495 DAYTON, OH (MSA) MONTGOMERY $271,250 $337,168 $407,558 $506,495 DAYTON, OH (MSA) PREBLE $271,250 $337,168 $407,558 $506,495

OREGON ASTORIA, OR (MICRO) CLATSOP $287,500 $337,168 $407,558 $506,495 BEND, OR (MSA) DESCHUTES $334,375 $376,612 $457,566 $527,961 CORVALLIS, OR (MSA) BENTON $307,500 $346,342 $420,789 $506,495

2006–14 I.R.B. 721 April 3, 2006

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

EUGENE-SPRINGFIELD, OR (MSA) LANE $270,000 $337,168 $407,558 $506,495 GRANTS PASS, OR (MICRO) JOSEPHINE $306,250 $344,934 $419,079 $506,495 MEDFORD, OR (MSA) JACKSON $343,092 $386,447 $469,539 $541,776 PORTLAND-VANCOUVERBEAVERTON, OR-WA CLACKAMAS $374,474 $421,776 $512,434 $591,316 PORTLAND-VANCOUVERBEAVERTON, OR-WA COLUMBIA $374,474 $421,776 $512,434 $591,316 PORTLAND-VANCOUVERBEAVERTON, OR-WA MULTNOMAH $374,474 $421,776 $512,434 $591,316 PORTLAND-VANCOUVERBEAVERTON, OR-WA WASHINGTON $374,474 $421,776 $512,434 $591,316 PORTLAND-VANCOUVERBEAVERTON, OR-WA YAMHILL $374,474 $421,776 $512,434 $591,316

PENNSYLVANIA ALLENTOWN-BETHLEHEM-EASTON, PA-NJ (MSA) CARBON $369,407 $459,255 $557,974 $643,816 ALLENTOWN-BETHLEHEM-EASTON, PA-NJ (MSA) LEHIGH $369,407 $459,255 $557,974 $643,816 ALLENTOWN-BETHLEHEM-EASTON, PA-NJ (MSA) NORTHAMPTON $369,407 $459,255 $557,974 $643,816 NEWARK-UNION, NJ-PA METROPOLITAN DIVISION PIKE $477,355 $611,117 $738,699 $918,021 PHILADELPHIA, PA METROPOLITAN DIVISION BUCKS $356,250 $401,250 $487,500 $562,500 PHILADELPHIA, PA METROPOLITAN DIVISION CHESTER $356,250 $401,250 $487,500 $562,500 PHILADELPHIA, PA METROPOLITAN DIVISION DELAWARE $356,250 $401,250 $487,500 $562,500 PHILADELPHIA, PA METROPOLITAN DIVISION MONTGOMERY $356,250 $401,250 $487,500 $562,500 PHILADELPHIA, PA METROPOLITAN DIVISION PHILADELPHIA $356,250 $401,250 $487,500 $562,500 PITTSBURGH, PA (MSA) ALLEGHENY $320,000 $360,421 $437,895 $506,495 PITTSBURGH, PA (MSA) ARMSTRONG $320,000 $360,421 $437,895 $506,495 PITTSBURGH, PA (MSA) BEAVER $320,000 $360,421 $437,895 $506,495 PITTSBURGH, PA (MSA) BUTLER $320,000 $360,421 $437,895 $506,495 PITTSBURGH, PA (MSA) FAYETTE $320,000 $360,421 $437,895 $506,495 PITTSBURGH, PA (MSA) WASHINGTON $320,000 $360,421 $437,895 $506,495 PITTSBURGH, PA (MSA) WESTMORELAND $320,000 $360,421 $437,895 $506,495 READING, PA (MSA) BERKS $281,250 $337,168 $407,558 $506,495 YORK-HANOVER, PA (MSA) YORK $375,000 $422,368 $513,158 $592,105

PUERTO RICO FAJARDO, PR (MSA) CEIBA $325,000 $366,053 $444,737 $513,158 FAJARDO, PR (MSA) FAJARDO $325,000 $366,053 $444,737 $513,158 FAJARDO, PR (MSA) LUQUILLO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) AGUAS BUENAS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) AIBONITO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) ARECIBO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) BARCELONETA $325,000 $366,053 $444,737 $513,158

April 3, 2006 722 2006–14 I.R.B.

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) BARRANQUITAS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) BAYAMON $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) CAGUAS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) CAMUY $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) CANOVANAS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) CAROLINA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) CATANO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) CAYEY $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) CIALES $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) CIDRA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) COMERIO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) COROZAL $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) DORADO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) FLORIDA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) GUAYNABO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) GURABO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) HATILLO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) HUMACAO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) JUNCOS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) LAS PIEDRAS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) LOIZA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) MANATI $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) MAUNABO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) MOROVIS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) NAGUABO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) NARANJITO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) OROCOVIS $325,000 $366,053 $444,737 $513,158

2006–14 I.R.B. 723 April 3, 2006

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) QUEBRADILLAS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) RIO GRANDE $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) SAN JUAN $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) SAN LORENZO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) TOA ALTA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) TOA BAJA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) TRUJILLO ALTO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) VEGA ALTA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) VEGA BAJA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUAS-GUAYNABO, PR (MSA) YABUCOA $325,000 $366,053 $444,737 $513,158

RHODE ISLAND PROVIDENCE-NEW BEDFORD-FALL RIVER, RI BRISTOL $416,250 $472,891 $571,567 $710,309 PROVIDENCE-NEW BEDFORD-FALL RIVER, RI KENT $416,250 $472,891 $571,567 $710,309 PROVIDENCE-NEW BEDFORD-FALL RIVER, RI NEWPORT $416,250 $472,891 $571,567 $710,309 PROVIDENCE-NEW BEDFORD-FALL RIVER, RI PROVIDENCE $416,250 $472,891 $571,567 $710,309 PROVIDENCE-NEW BEDFORD-FALL RIVER, RI WASHINGTON $416,250 $472,891 $571,567 $710,309

SOUTH CAROLINA CHARLESTON-NORTH CHARLESTON, SC (MSA) BERKELEY $331,250 $373,092 $453,289 $523,026 CHARLESTON-NORTH CHARLESTON, SC (MSA) CHARLESTON $331,250 $373,092 $453,289 $523,026 CHARLESTON-NORTH CHARLESTON, SC (MSA) DORCHESTER $331,250 $373,092 $453,289 $523,026

TENNESSEE NASHVILLE-DAVIDSON—MURFREESBORO, TN CANNON $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN CHEATHAM $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN DAVIDSON $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN DICKSON $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN HICKMAN $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN MACON $297,500 $337,168 $407,558 $506,495

April 3, 2006 724 2006–14 I.R.B.

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

NASHVILLE-DAVIDSON—MURFREESBORO, TN ROBERTSON $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN RUTHERFORD $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN SMITH $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN SUMNER $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN TROUSDALE $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN WILLIAMSON $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN WILSON $297,500 $337,168 $407,558 $506,495

UTAH NON-METRO KANE $268,750 $337,168 $407,558 $506,495 SALT LAKE CITY, UT (MSA) SALT LAKE $306,250 $344,934 $419,079 $506,495 SALT LAKE CITY, UT (MSA) SUMMIT $306,250 $344,934 $419,079 $506,495 SALT LAKE CITY, UT (MSA) TOOELE $306,250 $344,934 $419,079 $506,495 ST. GEORGE, UT (MSA) WASHINGTON $300,000 $337,895 $410,526 $506,495

VERMONT BURLINGTON-SOUTH BURLINGTON, VT (MSA) CHITTENDEN $313,125 $352,678 $428,487 $506,495 BURLINGTON-SOUTH BURLINGTON, VT (MSA) FRANKLIN $313,125 $352,678 $428,487 $506,495 BURLINGTON-SOUTH BURLINGTON, VT (MSA) GRAND ISLE $313,125 $352,678 $428,487 $506,495

VIRGIN ISLANDS NON-METRO ST. CROIX $287,500 $337,168 $407,558 $506,495 NON-METRO ST. THOMAS $318,750 $359,013 $436,184 $506,495

VIRGINIA CHARLOTTESVILLE, VA (MSA) ALBEMARLE $343,750 $387,171 $470,395 $542,763 CHARLOTTESVILLE, VA (MSA) CHARLOTTESVILLE $343,750 $387,171 $470,395 $542,763 CHARLOTTESVILLE, VA (MSA) FLUVANNA $343,750 $387,171 $470,395 $542,763 CHARLOTTESVILLE, VA (MSA) GREENE $343,750 $387,171 $470,395 $542,763 CHARLOTTESVILLE, VA (MSA) NELSON $343,750 $387,171 $470,395 $542,763 NON-METRO CULPEPER $381,999 $448,442 $544,837 $628,658 NON-METRO KING GEORGE $381,999 $448,442 $544,837 $628,658 RICHMOND, VA (MSA) AMELIA $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) CAROLINE $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) CHARLES CITY $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) CHESTERFIELD $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) COLONIAL HEIGHT $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) CUMBERLAND $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) DINWIDDIE $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) GOOCHLAND $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) HANOVER $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) HENRICO $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) HOPEWELL $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) KING AND QUEEN $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) KING WILLIAM $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) LOUISA $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) NEW KENT $311,875 $351,270 $426,776 $506,495

2006–14 I.R.B. 725 April 3, 2006

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

RICHMOND, VA (MSA) PETERSBURG $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) POWHATAN $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) PRINCE GEORGE $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) RICHMOND IND $311,875 $351,270 $426,776 $506,495 RICHMOND, VA (MSA) SUSSEX $311,875 $351,270 $426,776 $506,495 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA CHESAPEAKE $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA GLOUCESTER $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA HAMPTON $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA ISLE OF WIGHT $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA JAMES CITY $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA MATHEWS $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA NEWPORT NEWS $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA NORFOLK $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA POQUOSON $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA PORTSMOUTH $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA SUFFOLK $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA SURRY $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA VIRGINIA BEACH $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA WILLIAMSBURG $375,122 $422,507 $513,325 $592,299 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA YORK $375,122 $422,507 $513,325 $592,299 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA ALEXANDRIA $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA ARLINGTON $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA CLARKE $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA FAIRFAX $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA FAIRFAX IND $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA FALLS CHURCH $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA FAUQUIER $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA FREDERICKSBURG $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA LOUDOUN $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA MANASSAS $477,355 $611,117 $738,699 $888,158

April 3, 2006 726 2006–14 I.R.B.

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

WASHINGTON-ARLINGTONALEXANDRIA, DC-VA MANASSAS PARK $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA PRINCE WILLIAM $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA SPOTSYLVANIA $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA STAFFORD $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA WARREN $477,355 $611,117 $738,699 $888,158 WINCHESTER, VA-WV (MSA) FREDERICK $333,316 $375,418 $456,116 $526,287 WINCHESTER, VA-WV (MSA) WINCHESTER $333,316 $375,418 $456,116 $526,287

WASHINGTON BELLINGHAM, WA (MSA) WHATCOM $323,158 $364,013 $442,237 $510,263 BREMERTON-SILVERDALE, WA (MSA) KITSAP $343,750 $387,171 $470,395 $542,763 MOUNT VERNON-ANACORTES, WA (MSA) SKAGIT $320,000 $360,421 $437,895 $506,495 NON-METRO JEFFERSON $362,500 $408,289 $496,053 $572,368 NON-METRO SAN JUAN $411,704 $520,263 $632,105 $729,408 OAK HARBOR, WA (MICRO) ISLAND $366,842 $413,179 $502,039 $579,276 OLYMPIA, WA (MSA) THURSTON $283,750 $337,168 $407,558 $506,495 PORTLAND-VANCOUVERBEAVERTON, OR-WA CLARK $374,474 $421,776 $512,434 $591,316 PORTLAND-VANCOUVERBEAVERTON, OR-WA SKAMANIA $374,474 $421,776 $512,434 $591,316 SEATTLE-BELLEVUE-EVERETT, WA METROPOLITAN KING $411,704 $487,105 $591,776 $682,829 SEATTLE-BELLEVUE-EVERETT, WA METROPOLITAN SNOHOMISH $411,704 $487,105 $591,776 $682,829 TACOMA, WA METROPOLITAN DIVISION PIERCE $411,704 $487,105 $591,776 $682,829

WEST VIRGINIA HAGERSTOWN-MARTINSBURG, MD-WV (MSA) BERKELEY $355,000 $399,842 $485,789 $560,526 HAGERSTOWN-MARTINSBURG, MD-WV (MSA) MORGAN $355,000 $399,842 $485,789 $560,526 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA JEFFERSON $477,355 $611,117 $738,699 $888,158 WINCHESTER, VA-WV (MSA) HAMPSHIRE $333,316 $375,418 $456,116 $526,287

WISCONSIN LAKE COUNTY-KENOSHA COUNTY, IL-WI METRO KENOSHA $362,105 $407,845 $495,512 $571,745 MADISON, WI (MSA) COLUMBIA $278,553 $337,168 $407,558 $506,495 MADISON, WI (MSA) DANE $278,553 $337,168 $407,558 $506,495 MADISON, WI (MSA) IOWA $278,553 $337,168 $407,558 $506,495 MILWAUKEE-WAUKESHA-WEST ALLIS, WI (MSA) MILWAUKEE $274,605 $337,168 $407,558 $506,495 MILWAUKEE-WAUKESHA-WEST ALLIS, WI (MSA) OZAUKEE $274,605 $337,168 $407,558 $506,495 MILWAUKEE-WAUKESHA-WEST ALLIS, WI (MSA) WASHINGTON $274,605 $337,168 $407,558 $506,495 MILWAUKEE-WAUKESHA-WEST ALLIS, WI (MSA) WAUKESHA $274,605 $337,168 $407,558 $506,495

2006–14 I.R.B. 727 April 3, 2006

MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE

1 LIVING UNIT

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI PIERCE $321,875 $362,533 $440,461 $508,224 MINNEAPOLIS-ST. PAULBLOOMINGTON, MN-WI ST. CROIX $321,875 $362,533 $440,461 $508,224

WYOMING JACKSON, WY-ID (MICRO) TETON $411,704 $527,037 $637,046 $791,700

ALL OTHER AREAS $263,368 $337,168 $407,558 $506,495

tion 3.03. The purpose of the collection of information is to verify the applicable FHA loan limit that issuers of qualified mortgage bonds and qualified mortgage certificates have used to calculate the average area purchase price for a given metropolitan statistical area for purposes of section 143(e) and 25(c). The collection of information is required to obtain the benefit of using revisions to FHA loan limits to determine average area purchase prices. The likely respondents are state and local governments.

The estimated total annual reporting and/or recordkeeping burden is: 15 hours.

The estimated annual burden per respondent and/or recordkeeper: 15 minutes.

The estimated number of respondents and/or recordkeepers: 60.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.