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.

computation for the entire statistical area and may not combine 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. 2007–26, the issuer must use the nationwide average purchase price set forth in section 4.02 of Rev.

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units

AK ANCHORAGE, AK (MSA) ANCHORAGE 346,842 390,658 474,671 547,697 NON-METRO DENALI 316,137 404,668 489,126 607,879 FAIRBANKS, AK (MSA) FAIRBANKS NORTH 316,250 356,197 432,763 506,495 JUNEAU, AK (MICRO) JUNEAU 398,750 449,118 545,658 629,605 KODIAK, AK (MICRO) KODIAK ISLAND 318,750 359,013 436,184 506,495 ANCHORAGE, AK (MSA) MATANUSKA-SUSIT 346,842 390,658 474,671 547,697 NON-METRO SITKA 431,250 485,724 590,132 680,921 NON-METRO YAKUTAT CITY 316,137 404,668 489,126 607,879

AZ NON-METRO APACHE 281,250 337,168 407,558 506,495 FLAGSTAFF, AZ (MSA) COCONINO 450,000 506,842 615,789 710,526 PAYSON, AZ (MICRO) GILA 325,000 366,053 444,737 513,158 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 307,684 346,553 421,041 506,495 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 389,250 438,418 532,658 614,605

CA OAKLAND-FREMONTHAYWARD, CA METROPOLITAN DIVISION 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 397,500 447,711 543,947 627,632

March 10, 2008 551 2008–10 I.R.B.

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units OAKLAND-FREMONTHAYWARD, CA METROPOLITAN DIVISION 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 (MSA) 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 286,842 337,168 407,558 506,495 EUREKA-ARCATA-FORTUNA, CA (MICRO) HUMBOLDT 393,750 443,487 538,816 621,711 EL CENTRO, CA (MSA) IMPERIAL 308,750 347,750 422,500 506,495 BISHOP, CA (MICRO) INYO 477,355 542,039 658,553 759,868 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 SUSANVILLE, CA (MICRO) LASSEN 285,000 337,168 407,558 506,495 LOS ANGELES-LONG BEACH-GLENDALE, CA METROPOLITAN DIVISION 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 METROPOLITAN 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 DIVISION ORANGE 477,355 611,117 738,699 918,021 SACRAMENTO-ARDENARCADE-ROSEVILLE, CA (MSA) 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 (MSA) 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 METROPOLITAN SAN FRANCISCO 477,355 611,117 738,699 918,021

2008–10 I.R.B. 552 March 10, 2008

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units 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 METROPOLITAN 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 SIERRA 281,250 337,168 407,558 506,495 NON-METRO SISKIYOU 293,750 337,168 407,558 506,495 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 312,500 351,974 427,632 506,495 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 (MSA) 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 459,375 517,401 628,618 725,329 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 443,750 499,803 607,237 700,658 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 GRAND JUNCTION, CO (MSA) MESA 371,250 418,145 508,026 586,184 DENVER-AURORA, CO (MSA) PARK 405,750 457,003 555,237 640,658 NON-METRO PITKIN 381,999 488,975 591,028 734,521

March 10, 2008 553 2008–10 I.R.B.

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units 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 416,547 469,163 570,012 657,707

CT BRIDGEPORT-STAMFORDNORWALK, CT (MSA) FAIRFIELD 477,355 611,117 738,699 918,021 HARTFORD-WEST HARTFORD-EAST HARTFORD, CT (MSA) HARTFORD 439,125 494,593 600,908 693,355 TORRINGTON, CT (MICRO) LITCHFIELD 375,000 422,368 513,158 592,105 HARTFORD-WEST HARTFORD-EAST HARTFORD, CT (MSA) MIDDLESEX 439,125 494,593 600,908 693,355 NEW HAVEN-MILFORD, CT (MSA) NEW HAVEN 387,500 436,447 530,263 611,842 NORWICH-NEW LONDON, CT (MSA) NEW LONDON 398,750 449,118 545,658 629,605 HARTFORD-WEST HARTFORD-EAST HARTFORD, CT (MSA) TOLLAND 439,125 494,593 600,908 693,355

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

DE DOVER, DE (MSA) KENT 375,093 422,474 513,286 592,253 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 396,000 446,021 541,895 625,263 PALM BAY-MELBOURNETITUSVILLE, FL (MSA) BREVARD 291,250 337,168 407,558 506,495 FORT LAUDERDALE-POMPANO BEACH-DEERFIELD BEACH, FL 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

2008–10 I.R.B. 554 March 10, 2008

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units ORLANDO-KISSIMMEE, FL (MSA) LAKE 353,750 398,434 484,079 558,553 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 DIVISION 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 FORT WALTON BEACHCRESTVIEW-DESTIN, FL (MSA) OKALOOSA 312,375 351,833 427,461 506,495 ORLANDO-KISSIMMEE, FL (MSA) ORANGE 353,750 398,434 484,079 558,553 ORLANDO-KISSIMMEE, FL (MSA) OSCEOLA 353,750 398,434 484,079 558,553 WEST PALM BEACH-BOCA RATON-BOYNTON BEACH, FL METRO 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 353,750 398,434 484,079 558,553 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 THE VILLAGES, FL (MICRO) SUMTER 278,125 337,168 407,558 506,495 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

March 10, 2008 555 2008–10 I.R.B.

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units 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 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

2008–10 I.R.B. 556 March 10, 2008

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units 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 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 618,750 696,908 846,711 976,974 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 303,750 342,118 415,658 506,495 NON-METRO BLAINE 477,355 584,276 709,868 819,079 BOISE CITY-NAMPA, ID (MSA) BOISE 303,750 342,118 415,658 506,495 BOISE CITY-NAMPA, ID (MSA) CANYON 303,750 342,118 415,658 506,495 BOISE CITY-NAMPA, ID (MSA) GEM 303,750 342,118 415,658 506,495 COEUR D’ALENE, ID (MSA) KOOTENAI 286,250 337,168 407,558 506,495 BOISE CITY-NAMPA, ID (MSA) OWYHEE 303,750 342,118 415,658 506,495 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 DIVISION COOK 362,105 407,845 495,512 571,745 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN DIVISION DEKALB 362,105 407,845 495,512 571,745 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN DIVISION DUPAGE 362,105 407,845 495,512 571,745 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN DIVISION 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 DIVISION KANE 362,105 407,845 495,512 571,745 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN DIVISION KENDALL 362,105 407,845 495,512 571,745 LAKE COUNTY-KENOSHA COUNTY, IL-WI METROPOLITAN DIV LAKE 362,105 407,845 495,512 571,745 ST. LOUIS, MO-IL (MSA) MACOUPIN 281,250 337,168 407,558 506,495

March 10, 2008 557 2008–10 I.R.B.

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units ST. LOUIS, MO-IL (MSA) MADISON 281,250 337,168 407,558 506,495 CHICAGO-NAPERVILLE-JOLIET, IL METROPOLITAN DIVISION 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 DIVISION WILL 362,105 407,845 495,512 571,745

IN LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) CLARK 301,875 340,007 413,092 506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) DEARBORN 337,500 380,132 461,842 532,895 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) FLOYD 301,875 340,007 413,092 506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) FRANKLIN 337,500 380,132 461,842 532,895 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) HARRISON 301,875 340,007 413,092 506,495 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 337,500 380,132 461,842 532,895 GARY, IN METROPOLITAN DIVISION PORTER 362,105 407,845 495,512 571,745 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) WASHINGTON 301,875 340,007 413,092 506,495

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 337,500 380,132 461,842 532,895 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) BRACKEN 337,500 380,132 461,842 532,895 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) BULLITT 301,875 340,007 413,092 506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) CAMPBELL 337,500 380,132 461,842 532,895 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) GALLATIN 337,500 380,132 461,842 532,895 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) GRANT 337,500 380,132 461,842 532,895 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) HENRY 301,875 340,007 413,092 506,495 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) JEFFERSON 301,875 340,007 413,092 506,495

2008–10 I.R.B. 558 March 10, 2008

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) KENTON 337,500 380,132 461,842 532,895 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) MEADE 301,875 340,007 413,092 506,495 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) NELSON 301,875 340,007 413,092 506,495 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) OLDHAM 301,875 340,007 413,092 506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) PENDLETON 337,500 380,132 461,842 532,895 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) SHELBY 301,875 340,007 413,092 506,495 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) SPENCER 301,875 340,007 413,092 506,495 LOUISVILLE-JEFFERON COUNTY, KY-IN (MSA) TRIMBLE 301,875 340,007 413,092 506,495

LA NEW ORLEANS-METAIRIEKENNER, LA (MSA) JEFFERSON 287,500 337,168 407,558 506,495 NEW ORLEANS-METAIRIEKENNER, LA (MSA) ORLEANS 287,500 337,168 407,558 506,495 NEW ORLEANS-METAIRIEKENNER, LA (MSA) PLAQUEMINES 287,500 337,168 407,558 506,495 NEW ORLEANS-METAIRIEKENNER, LA (MSA) ST. BERNARD 287,500 337,168 407,558 506,495 NEW ORLEANS-METAIRIEKENNER, LA (MSA) ST. CHARLES 287,500 337,168 407,558 506,495 NEW ORLEANS-METAIRIEKENNER, LA (MSA) ST. JOHN THE BA 287,500 337,168 407,558 506,495 NEW ORLEANS-METAIRIEKENNER, LA (MSA) ST. TAMMANY 287,500 337,168 407,558 506,495

MA BARNSTABLE TOWN, MA (MSA) BARNSTABLE 477,355 577,237 701,316 809,211 PITTSFIELD, MA (MSA) BERKSHIRE 269,125 337,168 407,558 506,495 PROVIDENCE-NEW BEDFORD-FALL RIVER, RI-MA (MSA) 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 DIVISION 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

March 10, 2008 559 2008–10 I.R.B.

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units

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-VA-MD-WV METRO 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-VA-MD-WV METRO CHARLES 477,355 611,117 738,699 888,158 BETHESDA-GAITHERSBURGFREDERICK, MD METRO FREDERICK 477,355 611,117 738,699 888,158 NON-METRO GARRETT 437,500 492,763 598,684 690,789 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 METRO MONTGOMERY 477,355 611,117 738,699 888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO 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 328,737 370,262 449,851 519,059 LEXINGTON PARK, MD (MICRO) ST. MARY’S 381,250 429,408 521,711 601,974 EASTON, MD (MICRO) TALBOT 371,250 418,145 508,026 599,342 HAGERSTOWN-MARTINSBURG, MD-WV (MSA) WASHINGTON 377,500 425,184 516,579 596,053 SALISBURY, MD (MSA) WICOMICO 328,737 370,262 449,851 519,059 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

2008–10 I.R.B. 560 March 10, 2008

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units 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 DETROIT-LIVONIA-DEARBORN, MI METROPOLITAN DIVISION WAYNE 297,500 337,168 407,558 506,495

MN MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) ANOKA 364,057 410,042 498,183 574,826 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) CARVER 364,057 410,042 498,183 574,826 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) CHISAGO 364,057 410,042 498,183 574,826 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) DAKOTA 364,057 410,042 498,183 574,826 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) HENNEPIN 364,057 410,042 498,183 574,826 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) ISANTI 364,057 410,042 498,183 574,826 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) RAMSEY 364,057 410,042 498,183 574,826 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) SCOTT 364,057 410,042 498,183 574,826 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) SHERBURNE 364,057 410,042 498,183 574,826 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) WASHINGTON 364,057 410,042 498,183 574,826 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) WRIGHT 364,057 410,042 498,183 574,826

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

March 10, 2008 561 2008–10 I.R.B.

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units 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 KALISPELL, MT (MICRO) FLATHEAD 299,875 337,754 410,355 506,495 BOZEMAN, MT (MICRO) GALLATIN 331,250 373,092 453,289 523,026 MISSOULA, MT (MSA) MISSOULA 290,625 337,168 407,558 506,495

NC CHARLOTTE-GASTONIACONCORD, NC-SC (MSA) ANSON 303,250 341,555 414,974 506,495 WILMINGTON, NC (MSA) BRUNSWICK 303,125 341,414 414,803 506,495 ASHEVILLE, NC (MSA) BUNCOMBE 303,125 341,414 414,803 506,495 CHARLOTTE-GASTONIACONCORD, NC-SC (MSA) CABARRUS 303,250 341,555 414,974 506,495 MOREHEAD CITY, NC (MICRO) CARTERET 287,500 337,168 407,558 506,495 DURHAM, NC (MSA) CHATHAM 312,500 351,974 427,632 506,495 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) CURRITUCK 412,500 464,605 564,474 651,316 KILL DEVIL HILLS, NC (MICRO) DARE 460,000 518,105 629,474 726,316 DURHAM, NC (MSA) DURHAM 312,500 351,974 427,632 506,495 RALEIGH-CARY, NC (MSA) FRANKLIN 295,000 337,168 407,558 506,495 CHARLOTTE-GASTONIACONCORD, NC-SC (MSA) GASTON 303,250 341,555 414,974 506,495 ASHEVILLE, NC (MSA) HAYWOOD 303,125 341,414 414,803 506,495 ASHEVILLE, NC (MSA) HENDERSON 303,125 341,414 414,803 506,495 RALEIGH-CARY, NC (MSA) JOHNSTON 295,000 337,168 407,558 506,495 ASHEVILLE, NC (MSA) MADISON 303,125 341,414 414,803 506,495 CHARLOTTE-GASTONIACONCORD, NC-SC (MSA) MECKLENBURG 303,250 341,555 414,974 506,495 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 DURHAM, NC (MSA) ORANGE 312,500 351,974 427,632 506,495 WILMINGTON, NC (MSA) PENDER 303,125 341,414 414,803 506,495 DURHAM, NC (MSA) PERSON 312,500 351,974 427,632 506,495 CHARLOTTE-GASTONIACONCORD, NC-SC (MSA) UNION 303,250 341,555 414,974 506,495 RALEIGH-CARY, NC (MSA) WAKE 295,000 337,168 407,558 506,495

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

2008–10 I.R.B. 562 March 10, 2008

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units 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 453,750 511,066 620,921 716,447 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METRO 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 METRO 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 METRO 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 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 426,432 480,296 583,538 673,313

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

March 10, 2008 563 2008–10 I.R.B.

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units 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 312,375 351,833 427,461 506,495 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 METRO 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 281,250 337,168 407,558 506,495 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 METRO 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 281,250 337,168 407,558 506,495 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 281,250 337,168 407,558 506,495 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METRO PUTNAM 477,355 611,117 738,699 918,021 NEW YORK-WHITE PLAINS-WAYNE, NY-NJ METRO QUEENS 477,355 611,117 738,699 918,021 ALBANY-SCHENECTADYTROY, NY (MSA) RENSSELAER 312,375 351,833 427,461 506,495 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 312,375 351,833 427,461 506,495 ALBANY-SCHENECTADYTROY, NY (MSA) SCHENECTADY 312,375 351,833 427,461 506,495 ALBANY-SCHENECTADYTROY, NY (MSA) SCHOHARIE 312,375 351,833 427,461 506,495 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

2008–10 I.R.B. 564 March 10, 2008

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units OH ASHTABULA, OH (MICRO) ASHTABULA 290,797 337,168 407,558 506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) BROWN 337,500 380,132 461,842 532,895 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) BUTLER 337,500 380,132 461,842 532,895 CANTON-MASSILLON, OH (MSA) CARROLL 277,500 337,168 407,558 506,495 CINCINNATI-MIDDLETOWN, OH-KY-IN (MSA) CLERMONT 337,500 380,132 461,842 532,895 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 337,500 380,132 461,842 532,895 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 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 337,500 380,132 461,842 532,895

OR CORVALLIS, OR (MSA) BENTON 331,842 373,758 454,099 523,961 PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) CLACKAMAS 401,250 451,934 549,079 633,553 ASTORIA, OR (MICRO) CLATSOP 346,842 390,658 474,671 547,697 PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) COLUMBIA 401,250 451,934 549,079 633,553 BEND, OR (MSA) DESCHUTES 447,500 504,026 612,368 706,579 HOOD RIVER, OR (MICRO) HOOD RIVER 393,750 443,487 538,816 621,711 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 343,209 386,562 469,655 541,911 NON-METRO LINCOLN 312,368 351,825 427,451 506,495 SALEM, OR (MSA) MARION 294,250 337,168 407,558 506,495

March 10, 2008 565 2008–10 I.R.B.

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) MULTNOMAH 401,250 451,934 549,079 633,553 SALEM, OR (MSA) POLK 294,250 337,168 407,558 506,495 NON-METRO TILLAMOOK 343,750 387,171 470,395 542,763 PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) WASHINGTON 401,250 451,934 549,079 633,553 PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) YAMHILL 401,250 451,934 549,079 633,553

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 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

2008–10 I.R.B. 566 March 10, 2008

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units 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 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

March 10, 2008 567 2008–10 I.R.B.

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units 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 (MSA) BRISTOL 416,250 472,891 571,567 710,309 PROVIDENCE-NEW BEDFORD-FALL RIVER, RI-MA (MSA) KENT 416,250 472,891 571,567 710,309 PROVIDENCE-NEW BEDFORD-FALL RIVER, RI-MA (MSA) NEWPORT 416,250 472,891 571,567 710,309 PROVIDENCE-NEW BEDFORD-FALL RIVER, RI-MA (MSA) PROVIDENCE 416,250 472,891 571,567 710,309 PROVIDENCE-NEW BEDFORD-FALL RIVER, RI-MA (MSA) WASHINGTON 416,250 472,891 571,567 710,309

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 GREENVILLE, SC (MSA) GREENVILLE 294,541 337,168 407,558 506,495 MYRTLE BEACH-CONWAYNORTH MYRTLE BEACH, SC (MSA) HORRY 286,250 337,168 407,558 506,495 HILTON HEAD ISLANDBEAUFORT, SC (MICRO) JASPER 373,750 420,961 511,447 590,132 GREENVILLE, SC (MSA) LAURENS 294,541 337,168 407,558 506,495 GREENVILLE, SC (MSA) PICKENS 294,541 337,168 407,558 506,495 CHARLOTTE-GASTONIACONCORD, NC-SC (MSA) YORK 303,250 341,555 414,974 506,495

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

2008–10 I.R.B. 568 March 10, 2008

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units 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 OGDEN-CLEARFIELD, UT (MSA) DAVIS 346,563 390,339 474,243 547,204 PROVO-OREM, UT (MSA) JUAB 305,664 344,275 418,279 506,495 NON-METRO KANE 383,064 431,453 524,193 604,839 OGDEN-CLEARFIELD, UT (MSA) MORGAN 346,563 390,339 474,243 547,204 SALT LAKE CITY, UT (MSA) SALT LAKE 477,355 611,117 738,699 863,487 SALT LAKE CITY, UT (MSA) SUMMIT 477,355 611,117 738,699 863,487 SALT LAKE CITY, UT (MSA) TOOELE 477,355 611,117 738,699 863,487 PROVO-OREM, UT (MSA) UTAH 305,664 344,275 418,279 506,495 ST. GEORGE, UT (MSA) WASHINGTON 372,500 419,553 509,737 588,158 OGDEN-CLEARFIELD, UT (MSA) WEBER 346,563 390,339 474,243 547,204

VA CHARLOTTESVILLE, VA (MSA) ALBEMARLE 425,000 478,684 581,579 671,053 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO ALEXANDRIA 477,355 611,117 738,699 888,158 RICHMOND, VA (MSA) AMELIA 347,500 391,395 475,526 548,684 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO ARLINGTON 477,355 611,117 738,699 888,158 RICHMOND, VA (MSA) CAROLINE 347,500 391,395 475,526 548,684 RICHMOND, VA (MSA) CHARLES CITY 347,500 391,395 475,526 548,684

March 10, 2008 569 2008–10 I.R.B.

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units CHARLOTTESVILLE, VA (MSA) CHARLOTTESVILLE 425,000 478,684 581,579 671,053 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) CHESAPEAKE 412,500 464,605 564,474 651,316 RICHMOND, VA (MSA) CHESTERFIELD 347,500 391,395 475,526 548,684 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO CLARKE 477,355 611,117 738,699 888,158 RICHMOND, VA (MSA) COLONIAL HEIGHT 347,500 391,395 475,526 548,684 CULPEPER, VA (MICRO) CULPEPER 381,999 448,442 544,837 628,658 RICHMOND, VA (MSA) CUMBERLAND 347,500 391,395 475,526 548,684 RICHMOND, VA (MSA) DINWIDDIE 347,500 391,395 475,526 548,684 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO FAIRFAX 477,355 611,117 738,699 888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO FAIRFAX IND 477,355 611,117 738,699 888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO FALLS CHURCH 477,355 611,117 738,699 888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO FAUQUIER 477,355 611,117 738,699 888,158 CHARLOTTESVILLE, VA (MSA) FLUVANNA 425,000 478,684 581,579 671,053 WINCHESTER, VA-WV (MSA) FREDERICK 475,000 535,000 650,000 750,000 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO FREDERICKSBURG 477,355 611,117 738,699 888,158 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) GLOUCESTER 412,500 464,605 564,474 651,316 RICHMOND, VA (MSA) GOOCHLAND 347,500 391,395 475,526 548,684 CHARLOTTESVILLE, VA (MSA) GREENE 425,000 478,684 581,579 671,053 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) HAMPTON 412,500 464,605 564,474 651,316 RICHMOND, VA (MSA) HANOVER 347,500 391,395 475,526 548,684 RICHMOND, VA (MSA) HENRICO 347,500 391,395 475,526 548,684 RICHMOND, VA (MSA) HOPEWELL 347,500 391,395 475,526 548,684 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) ISLE OF WIGHT 412,500 464,605 564,474 651,316 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) JAMES CITY 412,500 464,605 564,474 651,316 RICHMOND, VA (MSA) KING AND QUEEN 347,500 391,395 475,526 548,684 NON-METRO KING GEORGE 381,999 448,442 544,837 628,658 RICHMOND, VA (MSA) KING WILLIAM 347,500 391,395 475,526 548,684 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO LOUDOUN 477,355 611,117 738,699 888,158 RICHMOND, VA (MSA) LOUISA 347,500 391,395 475,526 548,684 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO MANASSAS 477,355 611,117 738,699 888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO MANASSAS PARK 477,355 611,117 738,699 888,158

2008–10 I.R.B. 570 March 10, 2008

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) MATHEWS 412,500 464,605 564,474 651,316 CHARLOTTESVILLE, VA (MSA) NELSON 425,000 478,684 581,579 671,053 RICHMOND, VA (MSA) NEW KENT 347,500 391,395 475,526 548,684 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) NEWPORT NEWS 412,500 464,605 564,474 651,316 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) NORFOLK 412,500 464,605 564,474 651,316 RICHMOND, VA (MSA) PETERSBURG 347,500 391,395 475,526 548,684 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) POQUOSON 412,500 464,605 564,474 651,316 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) PORTSMOUTH 412,500 464,605 564,474 651,316 RICHMOND, VA (MSA) POWHATAN 347,500 391,395 475,526 548,684 RICHMOND, VA (MSA) PRINCE GEORGE 347,500 391,395 475,526 548,684 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO PRINCE WILLIAM 477,355 611,117 738,699 888,158 RICHMOND, VA (MSA) RICHMOND IND 347,500 391,395 475,526 548,684 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO SPOTSYLVANIA 477,355 611,117 738,699 888,158 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO STAFFORD 477,355 611,117 738,699 888,158 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) SUFFOLK 412,500 464,605 564,474 651,316 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) SURRY 412,500 464,605 564,474 651,316 RICHMOND, VA (MSA) SUSSEX 347,500 391,395 475,526 548,684 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) VIRGINIA BEACH 412,500 464,605 564,474 651,316 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO WARREN 477,355 611,117 738,699 888,158 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) WILLIAMSBURG 412,500 464,605 564,474 651,316 WINCHESTER, VA-WV (MSA) WINCHESTER 475,000 535,000 650,000 750,000 VIRGINIA BEACH-NORFOLKNEWPORT NEWS, VA-NC (MSA) YORK 412,500 464,605 564,474 651,316

NON-METRO ST. CROIX 287,500 337,168 407,558 506,495 VI 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 KENNEWICK-RICHLANDPASCO, WA (MSA) BENTON 274,875 337,168 407,558 506,495 WENATCHEE, WA (MSA) CHELAN 323,092 363,903 442,125 510,145 PORT ANGELES, WA (MICRO) CLALLAM 296,250 337,168 407,558 506,495

March 10, 2008 571 2008–10 I.R.B.

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units PORTLAND-VANCOUVERBEAVERTON, OR-WA (MSA) CLARK 401,250 451,934 549,079 633,553 WENATCHEE, WA (MSA) DOUGLAS 323,092 363,903 442,125 510,145 KENNEWICK-RICHLANDPASCO, WA (MSA) FRANKLIN 274,875 337,168 407,558 506,495 OAK HARBOR, WA (MICRO) ISLAND 381,250 429,408 521,711 601,974 NON-METRO JEFFERSON 437,500 492,763 598,684 690,789 SEATTLE-BELLEVUE-EVERETT, WA METROPOLITAN DIVISION KING 477,355 573,684 697,039 804,276 BREMERTON-SILVERDALE, WA (MSA) KITSAP 475,000 535,000 650,000 750,000 ELLENSBURG, WA (MICRO) KITTITAS 328,618 370,132 449,688 518,882 SHELTON, WA (MICRO) MASON 310,000 349,158 424,211 506,495 TACOMA, WA METROPOLITAN DIVISION PIERCE 477,355 573,684 697,039 804,276 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 401,250 451,934 549,079 633,553 SEATTLE-BELLEVUE-EVERETT, WA METROPOLITAN DIVISION SNOHOMISH 477,355 573,684 697,039 804,276 SPOKANE, WA (MSA) SPOKANE 266,250 337,168 407,558 506,495 OLYMPIA, WA (MSA) THURSTON 361,250 406,882 494,342 570,395 BELLINGHAM, WA (MSA) WHATCOM 375,000 422,368 513,158 592,105

WI MADISON, WI (MSA) COLUMBIA 293,750 337,168 407,558 506,495 MADISON, WI (MSA) DANE 293,750 337,168 407,558 506,495 MADISON, WI (MSA) IOWA 293,750 337,168 407,558 506,495 LAKE COUNTY-KENOSHA COUNTY, IL-WI METROPOLITAN DIV KENOSHA 362,105 407,845 495,512 571,745 MILWAUKEE-WAUKESHAWEST ALLIS, WI (MSA) MILWAUKEE 288,875 337,168 407,558 506,495 MILWAUKEE-WAUKESHAWEST ALLIS, WI (MSA) OZAUKEE 288,875 337,168 407,558 506,495 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) PIERCE 364,057 410,042 498,183 574,826 MINNEAPOLIS-ST. PAUL-BLOOMINGTON, MN-WI (MSA) ST. CROIX 364,057 410,042 498,183 574,826 MILWAUKEE-WAUKESHAWEST ALLIS, WI (MSA) WASHINGTON 288,875 337,168 407,558 506,495 MILWAUKEE-WAUKESHAWEST ALLIS, WI (MSA) WAUKESHA 288,875 337,168 407,558 506,495

WV HAGERSTOWN-MARTINSBURG, MD-WV (MSA) BERKELEY 377,500 425,184 516,579 596,053 WINCHESTER, VA-WV (MSA) HAMPSHIRE 475,000 535,000 650,000 750,000 WASHINGTON-ARLINGTONALEXANDRIA, DC-VA-MD-WV METRO JEFFERSON 477,355 611,117 738,699 888,158 HAGERSTOWN-MARTINSBURG, MD-WV (MSA) MORGAN 377,500 425,184 516,579 596,053

2008–10 I.R.B. 572 March 10, 2008

STATE MSA NAME COUNTY NAME MRB limits 1 Unit 2 Units 3 Units 4 Units

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

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