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.

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. 2006–17, the issuer must use the nationwide average purchase price set forth in section 4.02 of Rev. Proc. 2006–17 in computing the housing

cost/income ratio under section 143(f)(5). Likewise, if, pursuant to section 6.05 of this revenue procedure, an issuer relies on the nationwide average purchase price published in Rev. Proc. 2006–17, the issuer may not rely on the average area purchase price safe harbors published in this revenue procedure.

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

AK ANCHORAGE, AK (MSA) ANCHORAGE $335,592 $377,982 $459,276 $529,934 NON-METRO DENALI $316,137 $404,668 $489,126 $607,879 JUNEAU, AK (MICRO) JUNEAU $398,750 $449,118 $545,658 $629,605 ANCHORAGE, AK (MSA) MATANUSKA-SUSIT $335,592 $377,982 $459,276 $529,934 NON-METRO SITKA $431,250 $485,724 $590,132 $680,921 NON-METRO YAKUTAT CITY $316,137 $404,668 $489,126 $607,879

AZ FLAGSTAFF, AZ (MSA) COCONINO $437,500 $492,763 $598,684 $690,789 PAYSON, AZ (MICRO) GILA $293,750 $337,168 $407,558 $506,495 PHOENIX-MESA-SCOTTSDALE, AZ (MSA) MARICOPA $346,250 $389,987 $473,816 $546,711 LAKE HAVASU CITY-KINGMAN, AZ (MICRO) MOHAVE $321,842 $362,500 $440,461 $508,224 NON-METRO NAVAJO $265,000 $337,168 $407,558 $506,495 TUCSON, AZ (MSA) PIMA $315,592 $355,461 $431,908 $506,495 PHOENIX-MESA-SCOTTSDALE, AZ (MSA) PINAL $346,250 $389,987 $473,816 $546,711 PRESCOTT, AZ (MSA) YAVAPAI $375,000 $422,368 $513,158 $592,105

CA OAKLAND-FREMONTHAYWARD, CA METROPOLITAN ALAMEDA $477,355 $611,117 $738,699 $918,021 NON-METRO ALPINE $477,355 $611,117 $738,699 $918,021 NON-METRO AMADOR $443,750 $506,842 $615,789 $710,526 CHICO, CA (MSA) BUTTE $400,000 $450,526 $547,368 $631,579 NON-METRO CALAVERAS $477,355 $550,461 $668,816 $774,671 NON-METRO COLUSA $381,250 $429,408 $521,711 $601,974 OAKLAND-FREMONTHAYWARD, CA METROPOLITAN CONTRA COSTA $477,355 $611,117 $738,699 $918,021 CRESCENT CITY, CA (MICRO) DEL NORTE $311,250 $350,566 $425,921 $506,495 SACRAMENTO-ARDENARCADE-ROSEVILLE, CA EL DORADO $477,355 $587,092 $713,289 $823,026 FRESNO, CA (MSA) FRESNO $381,250 $429,408 $521,711 $601,974 NON-METRO GLENN $283,750 $337,168 $407,558 $506,495 EUREKA-ARCATA-FORTUNA, CA (MICRO) HUMBOLDT $393,750 $443,487 $538,816 $621,711 EL CENTRO, CA (MSA) IMPERIAL $274,934 $337,168 $407,558 $506,495 BISHOP, CA (MICRO) INYO $477,355 $542,039 $658,553 $759,868

2007–13 I.R.B. 817 March 26, 2007

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

BAKERSFIELD, CA (MSA) KERN $368,750 $415,329 $504,605 $582,237 HANFORD-CORCORAN, CA (MSA) KINGS $312,316 $351,766 $427,379 $506,495 CLEARLAKE, CA (MICRO) LAKE $401,250 $451,934 $549,079 $633,553 LOS ANGELES-LONG BEACH-GLENDALE, CA METROPOLITAN LOS ANGELES $477,355 $611,117 $738,699 $918,021 MADERA, CA (MSA) MADERA $425,000 $478,684 $581,579 $671,053 SAN FRANCISCO-SAN MATEO-REDWOOD CITY, CA MARIN $477,355 $611,117 $738,699 $918,021 NON-METRO MARIPOSA $411,704 $464,605 $564,474 $651,316 UKIAH, CA (MICRO) MENDOCINO $477,355 $563,158 $684,211 $789,474 MERCED, CA (MSA) MERCED $471,557 $531,122 $645,288 $744,564 NON-METRO MONO $477,355 $611,117 $738,699 $918,021 SALINAS, CA (MSA) MONTEREY $477,355 $611,117 $738,699 $918,021 NAPA, CA (MSA) NAPA $477,355 $611,117 $738,699 $918,021 TRUCKEE-GRASS VALLEY, CA (MICRO) NEVADA $477,355 $611,117 $738,699 $918,021 SANTA ANA-ANAHEIM-IRVINE, CA METROPOLITAN ORANGE $477,355 $611,117 $738,699 $918,021 SACRAMENTO-ARDENARCADE-ROSEVILLE, CA PLACER $477,355 $587,092 $713,289 $823,026 NON-METRO PLUMAS $410,000 $461,789 $561,053 $647,368 RIVERSIDE-SAN BERNARDINO-ONTARIO, CA (MSA) RIVERSIDE $477,355 $561,711 $682,500 $787,500 SACRAMENTO-ARDENARCADE-ROSEVILLE, CA SACRAMENTO $477,355 $587,092 $713,289 $823,026 SAN JOSE-SUNNYVALE-SANTA CLARA, CA (MSA) SAN BENITO $477,355 $611,117 $738,699 $918,021 RIVERSIDE-SAN BERNARDINO-ONTARIO, CA (MSA) SAN BERNARDINO $477,355 $561,711 $682,500 $787,500 SAN DIEGO-CARLSBAD-SAN MARCOS, CA (MSA) SAN DIEGO $477,355 $611,117 $738,699 $918,021 SAN FRANCISCO-SAN MATEO-REDWOOD CITY, CA SAN FRANCISCO $477,355 $611,117 $738,699 $918,021 STOCKTON, CA (MSA) SAN JOAQUIN $477,355 $549,079 $667,105 $769,737 SAN LUIS OBISPO-PASO ROBLES, CA (MSA) SAN LUIS OBISPO $477,355 $611,117 $738,699 $918,021 SAN FRANCISCO-SAN MATEO-REDWOOD CITY, CA SAN MATEO $477,355 $611,117 $738,699 $918,021 SANTA BARBARA-SANTA MARIA, CA (MSA) SANTA BARBARA $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 SANTA CRUZ-WATSONVILLE, CA (MSA) SANTA CRUZ $477,355 $611,117 $738,699 $918,021 REDDING, CA (MSA) SHASTA $423,625 $477,136 $579,697 $668,882 NON-METRO SISKIYOU $293,750 $337,168 $407,558 $506,495

March 26, 2007 818 2007–13 I.R.B.

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

VALLEJO-FAIRFIELD, CA (MSA) SOLANO $477,355 $611,117 $738,699 $907,895 SANTA ROSA-PETALUMA, CA (MSA) SONOMA $477,355 $611,117 $738,699 $918,021 MODESTO, CA (MSA) STANISLAUS $477,355 $537,653 $653,222 $753,718 YUBA CITY, CA (MSA) SUTTER $424,680 $478,325 $581,142 $670,549 RED BLUFF, CA (MICRO) TEHAMA $293,750 $337,168 $407,558 $506,495 VISALIA-PORTERVILLE, CA (MSA) TULARE $325,000 $366,053 $444,737 $513,158 PHOENIX LAKE-CEDAR RIDGE, CA (MICRO) TUOLUMNE $437,500 $492,763 $598,684 $690,789 OXNARD-THOUSAND OAKS-VENTURA, CA (MSA) VENTURA $477,355 $611,117 $738,699 $918,021 SACRAMENTO-ARDENARCADE-ROSEVILLE, CA YOLO $477,355 $587,092 $713,289 $823,026 YUBA CITY, CA (MSA) YUBA $424,680 $478,325 $581,142 $670,549

CO DENVER-AURORA, CO (MSA) ADAMS $405,750 $457,003 $555,237 $640,658 DENVER-AURORA, CO (MSA) ARAPAHOE $405,750 $457,003 $555,237 $640,658 NON-METRO ARCHULETA $263,487 $337,168 $407,558 $506,495 BOULDER, CO (MSA) BOULDER $458,500 $516,416 $627,421 $723,947 DENVER-AURORA, CO (MSA) BROOMFIELD $405,750 $457,003 $555,237 $640,658 DENVER-AURORA, CO (MSA) CLEAR CREEK $405,750 $457,003 $555,237 $640,658 DENVER-AURORA, CO (MSA) DENVER $405,750 $457,003 $555,237 $640,658 DENVER-AURORA, CO (MSA) DOUGLAS $405,750 $457,003 $555,237 $640,658 EDWARDS, CO (MICRO) EAGLE $477,355 $537,653 $653,222 $753,718 COLORADO SPRINGS, CO (MSA) EL PASO $325,000 $366,053 $444,737 $513,158 DENVER-AURORA, CO (MSA) ELBERT $405,750 $457,003 $555,237 $640,658 NON-METRO GARFIELD $393,209 $442,878 $538,075 $620,857 DENVER-AURORA, CO (MSA) GILPIN $405,750 $457,003 $555,237 $640,658 NON-METRO GRAND $293,750 $337,168 $407,558 $506,495 DENVER-AURORA, CO (MSA) JEFFERSON $405,750 $457,003 $555,237 $640,658 DURANGO, CO (MICRO) LA PLATA $303,750 $342,118 $415,658 $506,495 EDWARDS, CO (MICRO) LAKE $477,355 $537,653 $653,222 $753,718 FORT COLLINS-LOVELAND, CO (MSA) LARIMER $312,500 $351,974 $427,632 $506,495 DENVER-AURORA, CO (MSA) PARK $405,750 $457,003 $555,237 $640,658 NON-METRO PITKIN $381,999 $488,975 $591,028 $734,521 NON-METRO ROUTT $398,026 $448,303 $544,667 $628,462 NON-METRO SAN MIGUEL $477,355 $611,117 $738,699 $918,021 SILVERTHORNE, CO (MICRO) SUMMIT $431,250 $485,724 $590,132 $680,921 COLORADO SPRINGS, CO (MSA) TELLER $325,000 $366,053 $444,737 $513,158 GREELEY, CO (MSA) WELD $361,250 $406,882 $494,342 $570,395

CT BRIDGEPORT-STAMFORDNORWALK, CT (MSA) FAIRFIELD $477,355 $611,117 $738,699 $918,021 HARTFORD-WEST HARTFORD-EAST HARTFORD, CT HARTFORD $439,125 $494,593 $600,908 $693,355 TORRINGTON, CT (MICRO) LITCHFIELD $375,000 $422,368 $513,158 $592,105

2007–13 I.R.B. 819 March 26, 2007

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

HARTFORD-WEST HARTFORD-EAST HARTFORD, CT MIDDLESEX $439,125 $494,593 $600,908 $693,355 NEW HAVEN-MILFORD, CT (MSA) NEW HAVEN $385,625 $435,039 $528,553 $609,868 NORWICH-NEW LONDON, CT (MSA) NEW LONDON $398,750 $449,118 $545,658 $629,605 HARTFORD-WEST HARTFORD-EAST HARTFORD, CT TOLLAND $439,125 $494,593 $600,908 $693,355

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

DE DOVER, DE (MSA) KENT $350,395 $394,655 $479,487 $553,255 WILMINGTON, DE-MD-NJ METROPOLITAN DIVISION NEW CASTLE $385,112 $433,758 $526,996 $608,072 SEAFORD, DE (MICRO) SUSSEX $325,000 $366,053 $444,737 $513,158

FL GAINESVILLE, FL (MSA) ALACHUA $269,000 $337,168 $407,558 $506,495 JACKSONVILLE, FL (MSA) BAKER $387,500 $436,447 $530,263 $611,842 PANAMA CITY-LYNN HAVEN, FL (MSA) BAY $331,250 $373,092 $453,289 $523,026 PALM BAY-MELBOURNETITUSVILLE, FL (MSA) BREVARD $291,250 $337,168 $407,558 $506,495 FORT LAUDERDALE-POMPANO BEACH-DEERFIELD BROWARD $477,355 $544,336 $661,343 $763,088 PUNTA GORDA, FL (MSA) CHARLOTTE $295,012 $337,168 $407,558 $506,495 JACKSONVILLE, FL (MSA) CLAY $387,500 $436,447 $530,263 $611,842 NAPLES-MARCO ISLAND, FL (MSA) COLLIER $477,355 $563,017 $684,039 $789,276 JACKSONVILLE, FL (MSA) DUVAL $387,500 $436,447 $530,263 $611,842 PALM COAST, FL (MICRO) FLAGLER $287,500 $337,168 $407,558 $506,495 GAINESVILLE, FL (MSA) GILCHRIST $269,000 $337,168 $407,558 $506,495 TAMPA-ST. PETERSBURGCLEARWATER, FL (MSA) HERNANDO $292,500 $337,168 $407,558 $506,495 TAMPA-ST. PETERSBURGCLEARWATER, FL (MSA) HILLSBOROUGH $292,500 $337,168 $407,558 $506,495 SEBASTIAN-VERO BEACH, FL (MSA) INDIAN RIVER $281,250 $337,168 $407,558 $506,495 ORLANDO-KISSIMMEE, FL (MSA) LAKE $338,750 $381,539 $463,553 $534,868 CAPE CORAL-FORT MYERS, FL (MSA) LEE $356,250 $401,250 $487,500 $562,500 SARASOTA-BRADENTONVENICE, FL (MSA) MANATEE $442,237 $498,097 $605,166 $698,268 PORT ST. LUCIE-FORT PIERCE, FL (MSA) MARTIN $364,000 $409,979 $498,105 $574,737 MIAMI-MIAMI BEACHKENDALL, FL METROPOLITAN MIAMI-DADE $477,355 $544,336 $661,343 $763,088 KEY WEST-MARATHON, FL (MICRO) MONROE $477,355 $611,117 $738,699 $918,021 JACKSONVILLE, FL (MSA) NASSAU $387,500 $436,447 $530,263 $611,842

March 26, 2007 820 2007–13 I.R.B.

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

FORT WALTON BEACHCRESTVIEW-DESTIN, FL (MSA) OKALOOSA $312,375 $351,833 $427,461 $506,495 ORLANDO-KISSIMMEE, FL (MSA) ORANGE $338,750 $381,539 $463,553 $534,868 ORLANDO-KISSIMMEE, FL (MSA) OSCEOLA $338,750 $381,539 $463,553 $534,868 WEST PALM BEACH-BOCA RATON-BOYNTON BEACH PALM BEACH $477,355 $544,336 $661,343 $763,088 TAMPA-ST. PETERSBURGCLEARWATER, FL (MSA) PASCO $292,500 $337,168 $407,558 $506,495 TAMPA-ST. PETERSBURGCLEARWATER, FL (MSA) PINELLAS $292,500 $337,168 $407,558 $506,495 LAKELAND, FL (MSA) POLK $270,000 $337,168 $407,558 $506,495 SARASOTA-BRADENTONVENICE, FL (MSA) SARASOTA $442,237 $498,097 $605,166 $698,268 ORLANDO-KISSIMMEE, FL (MSA) SEMINOLE $338,750 $381,539 $463,553 $534,868 JACKSONVILLE, FL (MSA) ST. JOHNS $387,500 $436,447 $530,263 $611,842 PORT ST. LUCIE-FORT PIERCE, FL (MSA) ST. LUCIE $364,000 $409,979 $498,105 $574,737 DELTONA-DAYTONA BEACH-ORMOND BEACH, FL (MSA) VOLUSIA $302,864 $341,121 $414,446 $506,495 NON-METRO WALTON $477,355 $538,520 $654,276 $791,700

GA ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) BARROW $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) BARTOW $332,750 $374,782 $455,342 $525,395 BRUNSWICK, GA (MSA) BRANTLEY $275,921 $337,168 $407,558 $506,495 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) BUTTS $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) CARROLL $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) CHEROKEE $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) CLAYTON $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) COBB $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) COWETA $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) DAWSON $332,750 $374,782 $455,342 $525,395

2007–13 I.R.B. 821 March 26, 2007

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) DEKALB $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) DOUGLAS $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) FAYETTE $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) FORSYTH $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) FULTON $332,750 $374,782 $455,342 $525,395 BRUNSWICK, GA (MSA) GLYNN $275,921 $337,168 $407,558 $506,495 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) GWINNETT $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) HARALSON $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) HEARD $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) HENRY $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) JASPER $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) LAMAR $332,750 $374,782 $455,342 $525,395 BRUNSWICK, GA (MSA) MCINTOSH $275,921 $337,168 $407,558 $506,495 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) MERIWETHER $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) NEWTON $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) PAULDING $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) PICKENS $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) PIKE $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) ROCKDALE $332,750 $374,782 $455,342 $525,395

March 26, 2007 822 2007–13 I.R.B.

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) SPALDING $332,750 $374,782 $455,342 $525,395 ATLANTA-SANDY SPRINGS-MARIETTA, GA (MSA) WALTON $332,750 $374,782 $455,342 $525,395

HI HILO, HI (MICRO) HAWAII $593,750 $668,750 $812,500 $937,500 HONOLULU, HI (MSA) HONOLULU $716,033 $865,929 $1,052,063 $1,213,918 KAPAA, HI (MICRO) KAUAI $716,033 $851,776 $1,034,868 $1,194,079 KAHULUI-WAILUKU, HI (MICRO) MAUI $716,033 $840,461 $1,021,184 $1,178,289

ID BOISE CITY-NAMPA, ID (MSA) ADA $296,250 $337,168 $407,558 $506,495 NON-METRO BLAINE $477,355 $584,276 $709,868 $819,079 BOISE CITY-NAMPA, ID (MSA) BOISE $296,250 $337,168 $407,558 $506,495 BOISE CITY-NAMPA, ID (MSA) CANYON $296,250 $337,168 $407,558 $506,495 BOISE CITY-NAMPA, ID (MSA) GEM $296,250 $337,168 $407,558 $506,495 COEUR D’ALENE, ID (MSA) KOOTENAI $286,250 $337,168 $407,558 $506,495 BOISE CITY-NAMPA, ID (MSA) OWYHEE $296,250 $337,168 $407,558 $506,495 JACKSON, WY-ID (MICRO) TETON $477,355 $611,117 $738,699 $918,021 NON-METRO VALLEY $416,842 $469,495 $570,461 $658,224

IL 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 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 ST. LOUIS, MO-IL (MSA) JERSEY $281,250 $337,168 $407,558 $506,495 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 LAKE COUNTY-KENOSHA COUNTY, IL-WI METROP LAKE $362,105 $407,845 $495,512 $571,745 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 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN MCHENRY $362,105 $407,845 $495,512 $571,745 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 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN WILL $362,105 $407,845 $495,512 $571,745

2007–13 I.R.B. 823 March 26, 2007

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

IN LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) CLARK $281,125 $337,168 $407,558 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) DEARBORN $332,500 $374,500 $455,000 $525,000 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) FLOYD $281,125 $337,168 $407,558 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) FRANKLIN $332,500 $374,500 $455,000 $525,000 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) HARRISON $281,125 $337,168 $407,558 $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 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) OHIO $332,500 $374,500 $455,000 $525,000 GARY, IN METROPOLITAN DIVISION PORTER $362,105 $407,845 $495,512 $571,745 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) WASHINGTON $281,125 $337,168 $407,558 $506,495

KS KANSAS CITY, MO-KS (MSA) FRANKLIN $268,750 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) JOHNSON $268,750 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) LEAVENWORTH $268,750 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) LINN $268,750 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) MIAMI $268,750 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) WYANDOTTE $268,750 $337,168 $407,558 $506,495

KY CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) BOONE $332,500 $374,500 $455,000 $525,000 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) BRACKEN $332,500 $374,500 $455,000 $525,000 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) BULLITT $281,125 $337,168 $407,558 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) CAMPBELL $332,500 $374,500 $455,000 $525,000 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) GALLATIN $332,500 $374,500 $455,000 $525,000 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) GRANT $332,500 $374,500 $455,000 $525,000 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) HENRY $281,125 $337,168 $407,558 $506,495 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) JEFFERSON $281,125 $337,168 $407,558 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) KENTON $332,500 $374,500 $455,000 $525,000 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) MEADE $281,125 $337,168 $407,558 $506,495 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) NELSON $281,125 $337,168 $407,558 $506,495

March 26, 2007 824 2007–13 I.R.B.

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) OLDHAM $281,125 $337,168 $407,558 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) PENDLETON $332,500 $374,500 $455,000 $525,000 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) SHELBY $281,125 $337,168 $407,558 $506,495 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) SPENCER $281,125 $337,168 $407,558 $506,495 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) TRIMBLE $281,125 $337,168 $407,558 $506,495

MA BARNSTABLE TOWN, MA (MSA) BARNSTABLE $477,355 $577,237 $701,316 $809,211 PROVIDENCE-NEW BEDFORD-FALL RIVER, RI-MA BRISTOL $416,250 $472,891 $571,567 $710,309 NON-METRO DUKES $477,355 $611,117 $738,699 $918,021 ESSEX COUNTY, MA METROPOLITAN DIVISION ESSEX $477,355 $606,728 $737,146 $850,554 SPRINGFIELD, MA (MSA) FRANKLIN $273,500 $337,168 $407,558 $506,495 SPRINGFIELD, MA (MSA) HAMPDEN $273,500 $337,168 $407,558 $506,495 SPRINGFIELD, MA (MSA) HAMPSHIRE $273,500 $337,168 $407,558 $506,495 CAMBRIDGE-NEWTONFRAMINGHAM, MA METROPOLITAN MIDDLESEX $477,355 $606,728 $737,146 $850,554 NON-METRO NANTUCKET $477,355 $611,117 $738,699 $918,021 BOSTON-QUINCY, MA METROPOLITAN DIVISION NORFOLK $477,355 $606,728 $737,146 $850,554 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 WORCESTER, MA (MSA) WORCESTER $385,000 $488,975 $591,028 $734,521

MD BALTIMORE-TOWSON, MD (MSA) ANNE ARUNDEL $477,355 $537,653 $653,222 $753,718 BALTIMORE-TOWSON, MD (MSA) BALTIMORE $477,355 $537,653 $653,222 $753,718 BALTIMORE-TOWSON, MD (MSA) BALTIMORE CITY $477,355 $537,653 $653,222 $753,718 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN CALVERT $477,355 $611,117 $738,699 $888,158 BALTIMORE-TOWSON, MD (MSA) CARROLL $477,355 $537,653 $653,222 $753,718 WILMINGTON, DE-MD-NJ METROPOLITAN DIVISION CECIL $385,112 $433,758 $526,996 $608,072 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN CHARLES $477,355 $611,117 $738,699 $888,158 BETHESDA-GAITHERSBURGFREDERICK, MD METROPOLITAN FREDERICK $477,355 $611,117 $738,699 $888,158 NON-METRO GARRETT $437,500 $492,763 $598,684 $690,789

2007–13 I.R.B. 825 March 26, 2007

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

BALTIMORE-TOWSON, MD (MSA) HARFORD $477,355 $537,653 $653,222 $753,718 BALTIMORE-TOWSON, MD (MSA) HOWARD $477,355 $537,653 $653,222 $753,718 NON-METRO KENT $327,089 $368,405 $447,596 $516,457 BETHESDA-GAITHERSBURGFREDERICK, MD METROPOLITAN MONTGOMERY $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN PRINCE GEORGE’S $477,355 $611,117 $738,699 $888,158 BALTIMORE-TOWSON, MD (MSA) QUEEN ANNE’S $477,355 $537,653 $653,222 $753,718 SALISBURY, MD (MSA) SOMERSET $296,250 $337,168 $407,558 $506,495 LEXINGTON PARK, MD (MICRO) ST. MARY’S $371,053 $417,922 $507,755 $585,872 EASTON, MD (MICRO) TALBOT $371,250 $418,145 $508,026 $599,342 HAGERSTOWN-MARTINSBURG, MD-WV (MSA) WASHINGTON $362,500 $408,289 $496,053 $572,368 SALISBURY, MD (MSA) WICOMICO $296,250 $337,168 $407,558 $506,495 OCEAN PINES, MD (MICRO) WORCESTER $437,499 $492,761 $598,682 $690,787

ME PORTLAND-SOUTH PORTLAND-BIDDEFORD, ME (MSA) CUMBERLAND $336,875 $379,428 $460,987 $531,908 NON-METRO HANCOCK $272,500 $337,168 $407,558 $506,495 NON-METRO LINCOLN $317,625 $357,746 $434,645 $506,495 PORTLAND-SOUTH PORTLAND-BIDDEFORD, ME (MSA) SAGADAHOC $336,875 $379,428 $460,987 $531,908 PORTLAND-SOUTH PORTLAND-BIDDEFORD, ME (MSA) YORK $336,875 $379,428 $460,987 $531,908

MI NILES-BENTON HARBOR, MI (MSA) BERRIEN $298,750 $337,168 $408,816 $506,495 KALAMAZOO-PORTAGE, MI (MSA) KALAMAZOO $285,625 $337,168 $407,558 $506,495 WARREN-TROY-FARMINGTON HILLS, MI METROPOLITAN LAPEER $297,500 $337,168 $407,558 $506,495 ADRIAN, MI (MICRO) LENAWEE $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 MONROE, MI (MSA) MONROE $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 KALAMAZOO-PORTAGE, MI (MSA) VAN BUREN $285,625 $337,168 $407,558 $506,495 ANN ARBOR, MI (MSA) WASHTENAW $344,875 $388,438 $471,934 $544,539

March 26, 2007 826 2007–13 I.R.B.

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

DETROIT-LIVONIA-DEARBORN, MI METROPOLITAN WAYNE $297,500 $337,168 $407,558 $506,495

MN MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI ANOKA $331,250 $373,092 $453,289 $523,026 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI CARVER $331,250 $373,092 $453,289 $523,026 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI CHISAGO $331,250 $373,092 $453,289 $523,026 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI DAKOTA $331,250 $373,092 $453,289 $523,026 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI HENNEPIN $331,250 $373,092 $453,289 $523,026 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI ISANTI $331,250 $373,092 $453,289 $523,026 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI RAMSEY $331,250 $373,092 $453,289 $523,026 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI SCOTT $331,250 $373,092 $453,289 $523,026 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI SHERBURNE $331,250 $373,092 $453,289 $523,026 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI WASHINGTON $331,250 $373,092 $453,289 $523,026 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI WRIGHT $331,250 $373,092 $453,289 $523,026

MO KANSAS CITY, MO-KS (MSA) BATES $268,750 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) CALDWELL $268,750 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) CASS $268,750 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) CLAY $268,750 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) CLINTON $268,750 $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 KANSAS CITY, MO-KS (MSA) JACKSON $268,750 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) JEFFERSON $281,250 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) LAFAYETTE $268,750 $337,168 $407,558 $506,495 ST. LOUIS, MO-IL (MSA) LINCOLN $281,250 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) PLATTE $268,750 $337,168 $407,558 $506,495 KANSAS CITY, MO-KS (MSA) RAY $268,750 $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

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

NC WILMINGTON, NC (MSA) BRUNSWICK $303,125 $341,414 $414,803 $506,495 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) CURRITUCK $412,500 $464,605 $564,474 $651,316 RALEIGH-CARY, NC (MSA) FRANKLIN $266,875 $337,168 $407,558 $506,495

2007–13 I.R.B. 827 March 26, 2007

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

RALEIGH-CARY, NC (MSA) JOHNSTON $266,875 $337,168 $407,558 $506,495 WILMINGTON, NC (MSA) NEW HANOVER $303,125 $341,414 $414,803 $506,495 JACKSONVILLE, NC (MSA) ONSLOW $306,250 $344,934 $419,079 $506,495 WILMINGTON, NC (MSA) PENDER $303,125 $341,414 $414,803 $506,495 RALEIGH-CARY, NC (MSA) WAKE $266,875 $337,168 $407,558 $506,495

NH MANCHESTER-NASHUA, NH (MSA) HILLSBOROUGH $401,875 $488,975 $591,028 $734,521 CONCORD, NH (MICRO) MERRIMACK $277,500 $337,168 $407,558 $506,495 ROCKINGHAM COUNTYSTRAFFORD COUNTY, NH METROPOLITAN ROCKINGHAM $477,355 $606,728 $737,146 $850,554 ROCKINGHAM COUNTYSTRAFFORD COUNTY, NH METROPOLITAN STRAFFORD $477,355 $606,728 $737,146 $850,554

NJ ATLANTIC CITY, NJ (MSA) ATLANTIC $425,000 $478,684 $581,579 $671,053 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METROPOLITAN BERGEN $477,355 $611,117 $738,699 $918,021 CAMDEN, NJ METROPOLITAN DIVISION BURLINGTON $385,112 $433,758 $526,996 $608,072 CAMDEN, NJ METROPOLITAN DIVISION CAMDEN $385,112 $433,758 $526,996 $608,072 OCEAN CITY, NJ (MSA) CAPE MAY $477,355 $558,934 $679,079 $783,553 VINELAND-MILLVILLEBRIDGETON, NJ (MSA) CUMBERLAND $405,000 $456,158 $554,211 $639,474 NEWARK-UNION, NJ-PA METROPOLITAN DIVISION ESSEX $477,355 $611,117 $738,699 $918,021 CAMDEN, NJ METROPOLITAN DIVISION GLOUCESTER $385,112 $433,758 $526,996 $608,072 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METROPOLITAN HUDSON $477,355 $611,117 $738,699 $918,021 NEWARK-UNION, NJ-PA METROPOLITAN DIVISION HUNTERDON $477,355 $611,117 $738,699 $918,021 TRENTON-EWING, NJ (MSA) MERCER $439,550 $495,071 $601,489 $694,026 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 NEWARK-UNION, NJ-PA METROPOLITAN DIVISION MORRIS $477,355 $611,117 $738,699 $918,021 EDISON, NJ METROPOLITAN DIVISION OCEAN $477,355 $611,117 $738,699 $918,021 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METROPOLITAN PASSAIC $477,355 $611,117 $738,699 $918,021 WILMINGTON, DE-MD-NJ METROPOLITAN DIVISION SALEM $385,112 $433,758 $526,996 $608,072 EDISON, NJ METROPOLITAN DIVISION SOMERSET $477,355 $611,117 $738,699 $918,021

March 26, 2007 828 2007–13 I.R.B.

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

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 ALLENTOWN-BETHLEHEMEASTON, PA-NJ (MSA) WARREN $402,192 $459,255 $557,974 $643,816

NM LOS ALAMOS, NM (MICRO) LOS ALAMOS $318,750 $359,013 $436,184 $506,495 FARMINGTON, NM (MSA) SAN JUAN $281,250 $337,168 $407,558 $506,495 SANTA FE, NM (MSA) SANTA FE $381,999 $449,471 $546,086 $630,099

NV CARSON CITY, NV (MSA) CARSON CITY $398,750 $449,118 $545,658 $629,605 LAS VEGAS-PARADISE, NV (MSA) CLARK $400,000 $450,526 $547,368 $631,579 GARDNERVILLE RANCHOS, NV (MICRO) DOUGLAS $477,355 $582,829 $708,158 $817,105 ELKO, NV (MICRO) ELKO $325,000 $366,053 $444,737 $513,158 ELKO, NV (MICRO) EUREKA $325,000 $366,053 $444,737 $513,158 FERNLEY, NV (MICRO) LYON $331,250 $373,092 $453,289 $523,026 PAHRUMP, NV (MICRO) NYE $325,000 $366,053 $444,737 $513,158 RENO-SPARKS, NV (MSA) STOREY $477,355 $537,653 $653,222 $753,718 RENO-SPARKS, NV (MSA) WASHOE $477,355 $537,653 $653,222 $753,718

NY ALBANY-SCHENECTADYTROY, NY (MSA) ALBANY $300,000 $337,895 $410,526 $506,495 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METRO BRONX $477,355 $611,117 $738,699 $918,021 POUGHKEEPSIE-NEWBURGHMIDDLETOWN, NY (MSA) DUTCHESS $443,750 $499,803 $607,237 $700,658 BUFFALO-NIAGARA FALLS, NY (MSA) ERIE $275,075 $337,168 $407,558 $506,495 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METROPOLITAN KINGS $477,355 $611,117 $738,699 $918,021 ROCHESTER, NY (MSA) LIVINGSTON $268,750 $337,168 $407,558 $506,495 SYRACUSE, NY (MSA) MADISON $267,500 $337,168 $407,558 $506,495 ROCHESTER, NY (MSA) MONROE $268,750 $337,168 $407,558 $506,495 NASSAU-SUFFOLK, NY METROPOLITAN DIVISION NASSAU $477,355 $611,117 $738,699 $918,021 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METROPOLITAN NEW YORK $477,355 $611,117 $738,699 $918,021 BUFFALO-NIAGARA FALLS, NY (MSA) NIAGARA $275,075 $337,168 $407,558 $506,495 SYRACUSE, NY (MSA) ONONDAGA $267,500 $337,168 $407,558 $506,495 ROCHESTER, NY (MSA) ONTARIO $268,750 $337,168 $407,558 $506,495 POUGHKEEPSIE-NEWBURGHMIDDLETOWN, NY (MSA) ORANGE $443,750 $499,803 $607,237 $700,658 ROCHESTER, NY (MSA) ORLEANS $268,750 $337,168 $407,558 $506,495 SYRACUSE, NY (MSA) OSWEGO $267,500 $337,168 $407,558 $506,495 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METRO PUTNAM $477,355 $611,117 $738,699 $918,021

2007–13 I.R.B. 829 March 26, 2007

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METRO QUEENS $477,355 $611,117 $738,699 $918,021 ALBANY-SCHENECTADYTROY, NY (MSA) RENSSELAER $300,000 $337,895 $410,526 $506,495 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METRO RICHMOND $477,355 $611,117 $738,699 $918,021 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METRO ROCKLAND $477,355 $611,117 $738,699 $918,021 ALBANY-SCHENECTADYTROY, NY (MSA) SARATOGA $300,000 $337,895 $410,526 $506,495 ALBANY-SCHENECTADYTROY, NY (MSA) SCHENECTADY $300,000 $337,895 $410,526 $506,495 ALBANY-SCHENECTADYTROY, NY (MSA) SCHOHARIE $300,000 $337,895 $410,526 $506,495 NASSAU-SUFFOLK, NY METROPOLITAN DIVISION SUFFOLK $477,355 $611,117 $738,699 $918,021 KINGSTON, NY (MSA) ULSTER $406,250 $457,566 $555,921 $641,447 ROCHESTER, NY (MSA) WAYNE $268,750 $337,168 $407,558 $506,495 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METRO WESTCHESTER $477,355 $611,117 $738,699 $918,021

OH ASHTABULA, OH (MICRO) ASHTABULA $290,797 $337,168 $407,558 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) BROWN $332,500 $374,500 $455,000 $525,000 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) BUTLER $332,500 $374,500 $455,000 $525,000 CANTON-MASSILLON, OH (MSA) CARROLL $277,500 $337,168 $407,558 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) CLERMONT $332,500 $374,500 $455,000 $525,000 CLEVELAND-ELYRIA-MENTOR, OH (MSA) CUYAHOGA $297,550 $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 CLEVELAND-ELYRIA-MENTOR, OH (MSA) GEAUGA $297,550 $337,168 $407,558 $506,495 DAYTON, OH (MSA) GREENE $271,250 $337,168 $407,558 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) HAMILTON $332,500 $374,500 $455,000 $525,000 CLEVELAND-ELYRIA-MENTOR, OH (MSA) LAKE $297,550 $337,168 $407,558 $506,495 COLUMBUS, OH (MSA) LICKING $307,500 $346,342 $420,789 $506,495 CLEVELAND-ELYRIA-MENTOR, OH (MSA) LORAIN $297,550 $337,168 $407,558 $506,495 COLUMBUS, OH (MSA) MADISON $307,500 $346,342 $420,789 $506,495 CLEVELAND-ELYRIA-MENTOR, OH (MSA) MEDINA $297,550 $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 COLUMBUS, OH (MSA) MORROW $307,500 $346,342 $420,789 $506,495 COLUMBUS, OH (MSA) PICKAWAY $307,500 $346,342 $420,789 $506,495

March 26, 2007 830 2007–13 I.R.B.

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

AKRON, OH (MSA) PORTAGE $330,000 $371,684 $451,579 $521,053 DAYTON, OH (MSA) PREBLE $271,250 $337,168 $407,558 $506,495 CANTON-MASSILLON, OH (MSA) STARK $277,500 $337,168 $407,558 $506,495 AKRON, OH (MSA) SUMMIT $330,000 $371,684 $451,579 $521,053 COLUMBUS, OH (MSA) UNION $307,500 $346,342 $420,789 $506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) WARREN $332,500 $374,500 $455,000 $525,000

OR CORVALLIS, OR (MSA) BENTON $307,500 $346,342 $420,789 $506,495 PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) CLACKAMAS $374,474 $421,776 $512,437 $591,316 ASTORIA, OR (MICRO) CLATSOP $287,500 $337,168 $407,558 $506,495 PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) COLUMBIA $374,474 $421,776 $512,437 $591,316 BEND, OR (MSA) DESCHUTES $427,250 $481,218 $584,658 $674,605 MEDFORD, OR (MSA) JACKSON $422,500 $475,868 $578,158 $667,105 GRANTS PASS, OR (MICRO) JOSEPHINE $324,868 $365,904 $444,557 $512,961 EUGENE-SPRINGFIELD, OR (MSA) LANE $331,250 $373,092 $453,289 $523,026 NON-METRO LINCOLN $277,500 $337,168 $407,558 $506,495 SALEM, OR (MSA) MARION $285,000 $337,168 $407,558 $506,495 PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) MULTNOMAH $374,474 $421,776 $512,437 $591,316 SALEM, OR (MSA) POLK $285,000 $337,168 $407,558 $506,495 NON-METRO TILLAMOOK $297,500 $337,168 $407,558 $506,495 PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) WASHINGTON $374,474 $421,776 $512,437 $591,316 PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) YAMHILL $374,474 $421,776 $512,437 $591,316

PA PITTSBURGH, PA (MSA) ALLEGHENY $327,500 $368,868 $448,158 $517,105 PITTSBURGH, PA (MSA) ARMSTRONG $327,500 $368,868 $448,158 $517,105 PITTSBURGH, PA (MSA) BEAVER $327,500 $368,868 $448,158 $517,105 READING, PA (MSA) BERKS $300,000 $337,895 $410,526 $506,495 PHILADELPHIA, PA METROPOLITAN DIVISION BUCKS $385,112 $433,758 $526,996 $608,072 PITTSBURGH, PA (MSA) BUTLER $327,500 $368,868 $448,158 $517,105 ALLENTOWN-BETHLEHEMEASTON, PA-NJ (MSA) CARBON $402,192 $459,255 $557,974 $643,816 STATE COLLEGE, PA (MSA) CENTRE $279,375 $337,168 $407,558 $506,495 PHILADELPHIA, PA METROPOLITAN DIVISION CHESTER $385,112 $433,758 $526,996 $608,072 PHILADELPHIA, PA METROPOLITAN DIVISION DELAWARE $385,112 $433,758 $526,996 $608,072 PITTSBURGH, PA (MSA) FAYETTE $327,500 $368,868 $448,158 $517,105 LANCASTER, PA (MSA) LANCASTER $383,250 $431,661 $524,447 $605,132 ALLENTOWN-BETHLEHEMEASTON, PA-NJ (MSA) LEHIGH $402,192 $459,255 $557,974 $643,816 PHILADELPHIA, PA METROPOLITAN DIVISION MONTGOMERY $385,112 $433,758 $526,996 $608,072

2007–13 I.R.B. 831 March 26, 2007

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

ALLENTOWN-BETHLEHEMEASTON, PA-NJ (MSA) NORTHAMPTON $402,192 $459,255 $557,974 $643,816 PHILADELPHIA, PA METROPOLITAN DIVISION PHILADELPHIA $385,112 $433,758 $526,996 $608,072 NEWARK-UNION, NJ-PA METROPOLITAN DIVISION PIKE $477,355 $611,117 $738,699 $918,021 PITTSBURGH, PA (MSA) WASHINGTON $327,500 $368,868 $448,158 $517,105 PITTSBURGH, PA (MSA) WESTMORELAND $327,500 $368,868 $448,158 $517,105 YORK-HANOVER, PA (MSA) YORK $424,587 $478,218 $581,014 $670,401

PR SAN JUAN-CAGUASGUAYNABO, PR (MSA) AGUAS BUENAS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) AIBONITO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) ARECIBO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) BARCELONETA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) BARRANQUITAS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) BAYAMON $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) CAGUAS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) CAMUY $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) CANOVANAS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) CAROLINA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) CATANO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) CAYEY $325,000 $366,053 $444,737 $513,158 FAJARDO, PR (MSA) CEIBA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) CIALES $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) CIDRA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) COMERIO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) COROZAL $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) DORADO $325,000 $366,053 $444,737 $513,158 FAJARDO, PR (MSA) FAJARDO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) FLORIDA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) GUAYNABO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) GURABO $325,000 $366,053 $444,737 $513,158

March 26, 2007 832 2007–13 I.R.B.

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

SAN JUAN-CAGUASGUAYNABO, PR (MSA) HATILLO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) HUMACAO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) JUNCOS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) LAS PIEDRAS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) LOIZA $325,000 $366,053 $444,737 $513,158 FAJARDO, PR (MSA) LUQUILLO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) MANATI $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) MAUNABO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) MOROVIS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) NAGUABO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) NARANJITO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) OROCOVIS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) QUEBRADILLAS $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) RIO GRANDE $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) SAN JUAN $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) SAN LORENZO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) TOA ALTA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) TOA BAJA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) TRUJILLO ALTO $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) VEGA ALTA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) VEGA BAJA $325,000 $366,053 $444,737 $513,158 SAN JUAN-CAGUASGUAYNABO, PR (MSA) YABUCOA $325,000 $366,053 $444,737 $513,158

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

2007–13 I.R.B. 833 March 26, 2007

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

SC HILTON HEAD ISLANDBEAUFORT, SC (MICRO) BEAUFORT $373,750 $420,961 $511,447 $590,132 CHARLESTON-NORTH CHARLESTON, SC (MSA) BERKELEY $334,375 $376,612 $457,566 $527,961 CHARLESTON-NORTH CHARLESTON, SC (MSA) CHARLESTON $334,375 $376,612 $457,566 $527,961 CHARLESTON-NORTH CHARLESTON, SC (MSA) DORCHESTER $334,375 $376,612 $457,566 $527,961 HILTON HEAD ISLANDBEAUFORT, SC (MICRO) JASPER $373,750 $420,961 $511,447 $590,132

TN NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) CANNON $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) CHEATHAM $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) DAVIDSON $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) DICKSON $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) HICKMAN $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) MACON $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) ROBERTSON $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) RUTHERFORD $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) SMITH $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) SUMNER $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) TROUSDALE $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) WILLIAMSON $297,500 $337,168 $407,558 $506,495 NASHVILLE-DAVIDSON—MURFREESBORO, TN (MSA) WILSON $297,500 $337,168 $407,558 $506,495

UT PROVO-OREM, UT (MSA) JUAB $273,750 $337,168 $407,558 $506,495 NON-METRO KANE $268,750 $337,168 $407,558 $506,495

March 26, 2007 834 2007–13 I.R.B.

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

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 PROVO-OREM, UT (MSA) UTAH $273,750 $337,168 $407,558 $506,495 ST. GEORGE, UT (MSA) WASHINGTON $366,875 $413,217 $502,039 $579,276

VA CHARLOTTESVILLE, VA (MSA) ALBEMARLE $399,375 $449,822 $546,513 $630,592 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN ALEXANDRIA $477,355 $611,117 $738,699 $888,158 RICHMOND, VA (MSA) AMELIA $344,375 $387,875 $471,250 $543,750 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN ARLINGTON $477,355 $611,117 $738,699 $888,158 RICHMOND, VA (MSA) CAROLINE $344,375 $387,875 $471,250 $543,750 RICHMOND, VA (MSA) CHARLES CITY $344,375 $387,875 $471,250 $543,750 CHARLOTTESVILLE, VA (MSA) CHARLOTTESVILLE $399,375 $449,822 $546,513 $630,592 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN CHESAPEAKE $412,500 $464,605 $564,474 $651,316 RICHMOND, VA (MSA) CHESTERFIELD $344,375 $387,875 $471,250 $543,750 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN CLARKE $477,355 $611,117 $738,699 $888,158 RICHMOND, VA (MSA) COLONIAL HEIGHT $344,375 $387,875 $471,250 $543,750 CULPEPER, VA (MICRO) CULPEPER $381,999 $448,442 $544,837 $628,658 RICHMOND, VA (MSA) CUMBERLAND $344,375 $387,875 $471,250 $543,750 RICHMOND, VA (MSA) DINWIDDIE $344,375 $387,875 $471,250 $543,750 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN FAIRFAX $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN FAIRFAX IND $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN FALLS CHURCH $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN FAUQUIER $477,355 $611,117 $738,699 $888,158 CHARLOTTESVILLE, VA (MSA) FLUVANNA $399,375 $449,822 $546,513 $630,592 WINCHESTER, VA-WV (MSA) FREDERICK $475,000 $535,000 $650,000 $750,000 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN FREDERICKSBURG $477,355 $611,117 $738,699 $888,158 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN GLOUCESTER $412,500 $464,605 $564,474 $651,316 RICHMOND, VA (MSA) GOOCHLAND $344,375 $387,875 $471,250 $543,750 CHARLOTTESVILLE, VA (MSA) GREENE $399,375 $449,822 $546,513 $630,592

2007–13 I.R.B. 835 March 26, 2007

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN HAMPTON $412,500 $464,605 $564,474 $651,316 RICHMOND, VA (MSA) HANOVER $344,375 $387,875 $471,250 $543,750 RICHMOND, VA (MSA) HENRICO $344,375 $387,875 $471,250 $543,750 RICHMOND, VA (MSA) HOPEWELL $344,375 $387,875 $471,250 $543,750 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN ISLE OF WIGHT $412,500 $464,605 $564,474 $651,316 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN JAMES CITY $412,500 $464,605 $564,474 $651,316 RICHMOND, VA (MSA) KING AND QUEEN $344,375 $387,875 $471,250 $543,750 NON-METRO KING GEORGE $381,999 $448,442 $544,837 $628,658 RICHMOND, VA (MSA) KING WILLIAM $344,375 $387,875 $471,250 $543,750 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN LOUDOUN $477,355 $611,117 $738,699 $888,158 RICHMOND, VA (MSA) LOUISA $344,375 $387,875 $471,250 $543,750 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN MANASSAS $477,355 $611,117 $738,699 $888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN MANASSAS PARK $477,355 $611,117 $738,699 $888,158 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN MATHEWS $412,500 $464,605 $564,474 $651,316 CHARLOTTESVILLE, VA (MSA) NELSON $399,375 $449,822 $546,513 $630,592 RICHMOND, VA (MSA) NEW KENT $344,375 $387,875 $471,250 $543,750 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN NEWPORT NEWS $412,500 $464,605 $564,474 $651,316 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN NORFOLK $412,500 $464,605 $564,474 $651,316 RICHMOND, VA (MSA) PETERSBURG $344,375 $387,875 $471,250 $543,750 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN POQUOSON $412,500 $464,605 $564,474 $651,316 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN PORTSMOUTH $412,500 $464,605 $564,474 $651,316 RICHMOND, VA (MSA) POWHATAN $344,375 $387,875 $471,250 $543,750 RICHMOND, VA (MSA) PRINCE GEORGE $344,375 $387,875 $471,250 $543,750 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN PRINCE WILLIAM $477,355 $611,117 $738,699 $888,158 RICHMOND, VA (MSA) RICHMOND IND $344,375 $387,875 $471,250 $543,750 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN SPOTSYLVANIA $477,355 $611,117 $738,699 $888,158

March 26, 2007 836 2007–13 I.R.B.

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN STAFFORD $477,355 $611,117 $738,699 $888,158 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN SUFFOLK $412,500 $464,605 $564,474 $651,316 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN SURRY $412,500 $464,605 $564,474 $651,316 RICHMOND, VA (MSA) SUSSEX $344,375 $387,875 $471,250 $543,750 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN VIRGINIA BEACH $412,500 $464,605 $564,474 $651,316 WASHINGTON-ARLINGTONALEXANDRIA, DC-VAMETROPOLITAN WARREN $477,355 $611,117 $738,699 $888,158 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN WILLIAMSBURG $412,500 $464,605 $564,474 $651,316 WINCHESTER, VA-WV (MSA) WINCHESTER $475,000 $535,000 $650,000 $750,000 VIRGINIA BEACHNORFOLK-NEWPORT NEWS, VA-METROPOLITAN YORK $412,500 $464,605 $564,474 $651,316

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

VT BURLINGTON-SOUTH BURLINGTON, VT (MSA) CHITTENDEN $318,750 $359,013 $436,184 $506,495 BURLINGTON-SOUTH BURLINGTON, VT (MSA) FRANKLIN $318,750 $359,013 $436,184 $506,495 BURLINGTON-SOUTH BURLINGTON, VT (MSA) GRAND ISLE $318,750 $359,013 $436,184 $506,495

WA WENATCHEE, WA (MSA) CHELAN $281,250 $337,168 $407,558 $506,495 PORT ANGELES, WA (MICRO) CLALLAM $296,250 $337,168 $407,558 $506,495 PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) CLARK $374,474 $421,776 $512,437 $591,316 WENATCHEE, WA (MSA) DOUGLAS $281,250 $337,168 $407,558 $506,495 OAK HARBOR, WA (MICRO) ISLAND $366,842 $413,179 $502,039 $579,276 NON-METRO JEFFERSON $420,000 $473,053 $574,737 $663,158 SEATTLE-BELLEVUE-EVERETT, WA METROPOLITAN KING $477,355 $542,039 $658,553 $759,868 BREMERTON-SILVERDALE, WA (MSA) KITSAP $475,000 $535,000 $650,000 $750,000 TACOMA, WA METROPOLITAN DIVISION PIERCE $477,355 $542,039 $658,553 $759,868 NON-METRO SAN JUAN $477,355 $598,355 $726,974 $838,816 MOUNT VERNON-ANACORTES, WA (MSA) SKAGIT $373,662 $420,862 $511,328 $589,993 PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) SKAMANIA $374,474 $421,776 $512,437 $591,316

2007–13 I.R.B. 837 March 26, 2007

STATE MSA NAME COUNTY NAME SAFE HARBOR AVERAGE PRICE 1 2 3 4 LIVING LIVING LIVING UNIT UNITS UNITS

2 LIVING UNITS

3 LIVING UNITS

4 LIVING UNITS

SEATTLE-BELLEVUE-EVERETT, WA METROPOLITAN SNOHOMISH $477,355 $542,039 $658,553 $759,868 OLYMPIA, WA (MSA) THURSTON $344,505 $388,022 $471,429 $543,957 BELLINGHAM, WA (MSA) WHATCOM $375,000 $422,368 $513,158 $592,105

WI MADISON, WI (MSA) COLUMBIA $284,625 $337,168 $407,558 $506,495 MADISON, WI (MSA) DANE $284,625 $337,168 $407,558 $506,495 MADISON, WI (MSA) IOWA $284,625 $337,168 $407,558 $506,495 LAKE COUNTY-KENOSHA COUNTY, IL-WI METROPOLITAN KENOSHA $362,105 $407,845 $495,512 $571,745 MILWAUKEE-WAUKESHAWEST ALLIS, WI (MSA) MILWAUKEE $287,375 $337,168 $407,558 $506,495 MILWAUKEE-WAUKESHAWEST ALLIS, WI (MSA) OZAUKEE $287,375 $337,168 $407,558 $506,495 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI PIERCE $331,250 $373,092 $453,289 $523,026 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI ST. CROIX $331,250 $373,092 $453,289 $523,026 MILWAUKEE-WAUKESHAWEST ALLIS, WI (MSA) WASHINGTON $287,375 $337,168 $407,558 $506,495 MILWAUKEE-WAUKESHAWEST ALLIS, WI (MSA) WAUKESHA $287,375 $337,168 $407,558 $506,495

WV HAGERSTOWN-MARTINSBURG, MD-WV (MSA) BERKELEY $362,500 $408,289 $496,053 $572,368 WINCHESTER, VA-WV (MSA) HAMPSHIRE $475,000 $535,000 $650,000 $750,000 HAGERSTOWN-MARTINSBURG, MD-WV (MSA) JEFFERSON $477,355 $611,117 $738,699 $888,158 HAGERSTOWN-MARTINSBURG, MD-WV (MSA) MORGAN $362,500 $408,289 $496,053 $572,368

WY JACKSON, WY-ID (MICRO) TETON $477,355 $611,117 $738,699 $918,021

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

for mortgage credit certificates issued with respect to bond authority exchanged, before April 7, 2007, if the commitments to provide financing or issue mortgage credit certificates are made on or before May 7, 2007. .03 Except as provided in section 6.04, issuers must use the nationwide average purchase price limitation contained in this revenue procedure for commitments to provide financing or issue mortgage credit certificates that are made, or (if the purchase precedes the commitment) for residences that are purchased, in the period that begins on March 8, 2007, and

.02 The nationwide average purchase price (for use in the housing cost/income ratio for new and existing residences) is $269,600.