SECTION 4. AVERAGE AREA AND
Internal Revenue Bulletin 2011-15 · 2026-10-03 edition · updated 2026-10-04 · United States
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.
Bulletin No. 03–04, the issuer must make the computation for the entire applicable MSA. When computing the average area purchase price for a statistical area that is not an MSA, the issuer must make the 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. 2010–25, the issuer must use the nationwide average purchase price set forth in section 4.02 of Rev. Proc. 2010–25 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
2011 Average Area Purchase Prices for Mortgage Revenue Bonds
| County Name | State | One-Unit Limit |
Two-Unit Limit |
Three-Unit Limit |
Four-Unit Limit |
|---|---|---|---|---|---|
| ALEUTIANS WEST | AK | $361,013 | $462,127 | $558,633 | $694,228 |
| ANCHORAGE | AK | $351,899 | $450,481 | $544,557 | $676,709 |
| DENALI | AK | $320,253 | $409,975 | $495,544 | $615,848 |
| DILLINGHAM | AK | $336,709 | $431,038 | $521,013 | $647,494 |
| FAIRBANKS NORTH | AK | $320,253 | $409,975 | $495,544 | $615,848 |
| JUNEAU | AK | $403,797 | $516,911 | $624,861 | $776,557 |
| KETCHIKAN GATEW | AK | $326,076 | $417,418 | $504,557 | $627,089 |
| KODIAK ISLAND | AK | $334,228 | $427,848 | $517,165 | $642,734 |
| MATANUSKA-SUSIT | AK | $351,899 | $450,481 | $544,557 | $676,709 |
| NOME | AK | $278,329 | $356,304 | $430,684 | $535,241 |
| NORTH SLOPE | AK | $310,937 | $398,025 | $481,165 | $597,975 |
| SITKA | AK | $436,709 | $559,038 | $675,797 | $839,848 |
| VALDEZ-CORDOVA | AK | $274,835 | $351,848 | $425,266 | $528,506 |
| YAKUTAT CITY | AK | $393,620 | $503,899 | $609,114 | $756,962 |
| BALDWIN | AL | $288,608 | $369,468 | $446,582 | $554,987 |
| RUSSELL | AL | $293,468 | $375,696 | $454,127 | $564,354 |
2011–15 I.R.B. 628 April 11, 2011
| APACHE | AZ | $284,810 | $364,608 | $440,709 | $547,696 |
|---|---|---|---|---|---|
| COCONINO | AZ | $455,696 | $583,342 | $705,165 | $876,354 |
| GILA | AZ | $329,114 | $421,316 | $509,266 | $632,911 |
| MARICOPA | AZ | $350,633 | $448,861 | $542,582 | $674,278 |
| MOHAVE | AZ | $326,582 | $418,076 | $505,367 | $628,051 |
| NAVAJO | AZ | $312,658 | $400,253 | $483,797 | $601,266 |
| PIMA | AZ | $320,253 | $409,975 | $495,544 | $615,848 |
| PINAL | AZ | $350,633 | $448,861 | $542,582 | $674,278 |
| YAVAPAI | AZ | $394,937 | $505,570 | $611,139 | $759,494 |
| ALAMEDA | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| ALPINE | CA | $554,430 | $709,772 | $857,924 | $1,066,228 |
| AMADOR | CA | $449,367 | $575,241 | $695,342 | $864,152 |
| BUTTE | CA | $405,063 | $518,532 | $626,785 | $778,987 |
| CALAVERAS | CA | $468,354 | $599,544 | $724,759 | $900,709 |
| COLUSA | CA | $402,532 | $515,291 | $622,886 | $774,076 |
| CONTRA COSTA | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| DEL NORTE | CA | $315,190 | $403,494 | $487,747 | $606,127 |
| EL DORADO | CA | $587,342 | $751,899 | $908,861 | $1,129,519 |
| FRESNO | CA | $386,076 | $494,228 | $597,418 | $742,430 |
| GLENN | CA | $291,139 | $372,709 | $450,532 | $559,899 |
| HUMBOLDT | CA | $398,734 | $510,430 | $617,013 | $766,785 |
| IMPERIAL | CA | $329,114 | $421,316 | $509,266 | $632,911 |
| INYO | CA | $443,038 | $567,139 | $685,570 | $852,000 |
| KERN | CA | $373,418 | $478,025 | $577,823 | $718,127 |
| KINGS | CA | $329,114 | $421,316 | $509,266 | $632,911 |
| LAKE | CA | $406,329 | $520,152 | $628,759 | $781,418 |
| LASSEN | CA | $288,608 | $369,468 | $446,582 | $554,987 |
| LOS ANGELES | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| MADERA | CA | $430,380 | $550,937 | $665,975 | $827,646 |
| MARIN | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| MARIPOSA | CA | $417,722 | $534,734 | $646,380 | $803,291 |
| MENDOCINO | CA | $518,987 | $664,405 | $803,089 | $998,076 |
| MERCED | CA | $478,481 | $612,557 | $740,405 | $920,152 |
| MONO | CA | $535,696 | $685,772 | $828,962 | $1,030,177 |
| MONTEREY | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| NAPA | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| NEVADA | CA | $569,620 | $729,215 | $881,468 | $1,095,443 |
| ORANGE | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
April 11, 2011 629 2011–15 I.R.B.
| PLACER | CA | $587,342 | $751,899 | $908,861 | $1,129,519 |
|---|---|---|---|---|---|
| PLUMAS | CA | $415,190 | $531,494 | $642,481 | $798,430 |
| RIVERSIDE | CA | $506,329 | $648,203 | $783,494 | $973,722 |
| SACRAMENTO | CA | $587,342 | $751,899 | $908,861 | $1,129,519 |
| SAN BENITO | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| SAN BERNARDINO | CA | $506,329 | $648,203 | $783,494 | $973,722 |
| SAN DIEGO | CA | $706,329 | $904,253 | $1,093,013 | $1,358,329 |
| SAN FRANCISCO | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| SAN JOAQUIN | CA | $494,937 | $633,620 | $765,873 | $951,797 |
| SAN LUIS OBISPO | CA | $696,203 | $891,241 | $1,077,316 | $1,338,886 |
| SAN MATEO | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| SANTA BARBARA | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| SANTA CLARA | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| SANTA CRUZ | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| SHASTA | CA | $429,114 | $549,316 | $664,000 | $825,215 |
| SIERRA | CA | $308,608 | $395,038 | $477,519 | $593,468 |
| SISKIYOU | CA | $297,468 | $380,810 | $460,304 | $572,051 |
| SOLANO | CA | $564,557 | $722,734 | $873,620 | $1,085,722 |
| SONOMA | CA | $670,886 | $858,835 | $1,038,177 | $1,290,177 |
| STANISLAUS | CA | $429,114 | $549,316 | $664,000 | $825,215 |
| SUTTER | CA | $430,380 | $550,937 | $665,975 | $827,646 |
| TEHAMA | CA | $316,456 | $405,114 | $489,671 | $608,557 |
| TULARE | CA | $329,114 | $421,316 | $509,266 | $632,911 |
| TUOLUMNE | CA | $443,038 | $567,139 | $685,570 | $852,000 |
| VENTURA | CA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| YOLO | CA | $587,342 | $751,899 | $908,861 | $1,129,519 |
| YUBA | CA | $430,380 | $550,937 | $665,975 | $827,646 |
| ADAMS | CO | $411,392 | $526,633 | $636,608 | $791,139 |
| ARAPAHOE | CO | $411,392 | $526,633 | $636,608 | $791,139 |
| ARCHULETA | CO | $321,519 | $411,595 | $497,519 | $618,278 |
| BOULDER | CO | $465,823 | $596,304 | $720,810 | $895,797 |
| BROOMFIELD | CO | $411,392 | $526,633 | $636,608 | $791,139 |
| CHAFFEE | CO | $283,544 | $362,987 | $438,734 | $545,266 |
| CLEAR CREEK | CO | $411,392 | $526,633 | $636,608 | $791,139 |
| DENVER | CO | $411,392 | $526,633 | $636,608 | $791,139 |
| DOUGLAS | CO | $411,392 | $526,633 | $636,608 | $791,139 |
| EAGLE | CO | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| EL PASO | CO | $329,114 | $421,316 | $509,266 | $632,911 |
2011–15 I.R.B. 630 April 11, 2011
| ELBERT | CO | $411,392 | $526,633 | $636,608 | $791,139 |
|---|---|---|---|---|---|
| GARFIELD | CO | $430,380 | $550,937 | $665,975 | $827,646 |
| GILPIN | CO | $411,392 | $526,633 | $636,608 | $791,139 |
| GRAND | CO | $360,759 | $461,823 | $558,228 | $693,772 |
| GUNNISON | CO | $439,241 | $562,278 | $679,696 | $844,709 |
| HINSDALE | CO | $564,557 | $722,734 | $873,620 | $1,085,722 |
| JEFFERSON | CO | $411,392 | $526,633 | $636,608 | $791,139 |
| LA PLATA | CO | $449,367 | $575,241 | $695,342 | $864,152 |
| LAKE | CO | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| LARIMER | CO | $316,456 | $405,114 | $489,671 | $608,557 |
| MESA | CO | $375,949 | $481,266 | $581,772 | $722,987 |
| MINERAL | CO | $303,797 | $388,911 | $470,076 | $584,203 |
| OURAY | CO | $488,608 | $625,519 | $756,101 | $939,646 |
| PARK | CO | $411,392 | $526,633 | $636,608 | $791,139 |
| PITKIN | CO | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| ROUTT | CO | $683,544 | $875,038 | $1,057,772 | $1,314,532 |
| SAN JUAN | CO | $430,380 | $550,937 | $665,975 | $827,646 |
| SAN MIGUEL | CO | $659,494 | $844,253 | $1,020,506 | $1,268,253 |
| SUMMIT | CO | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| TELLER | CO | $329,114 | $421,316 | $509,266 | $632,911 |
| WELD | CO | $422,785 | $541,215 | $654,228 | $813,063 |
| FAIRFIELD | CT | $717,722 | $918,835 | $1,110,633 | $1,380,253 |
| HARTFORD | CT | $445,570 | $570,380 | $689,468 | $856,861 |
| LITCHFIELD | CT | $379,747 | $486,127 | $587,646 | $730,278 |
| MIDDLESEX | CT | $445,570 | $570,380 | $689,468 | $856,861 |
| NEW HAVEN | CT | $392,405 | $502,329 | $607,190 | $754,633 |
| NEW LONDON | CT | $403,797 | $516,911 | $624,861 | $776,557 |
| TOLLAND | CT | $445,570 | $570,380 | $689,468 | $856,861 |
| WINDHAM | CT | $275,949 | $353,266 | $426,987 | $530,684 |
| DISTRICT OF COL | DC | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| KENT | DE | $381,013 | $487,747 | $589,570 | $732,709 |
| NEW CASTLE | DE | $425,316 | $544,456 | $658,127 | $817,924 |
| SUSSEX | DE | $379,747 | $486,127 | $587,646 | $730,278 |
| BAKER | FL | $392,405 | $502,329 | $607,190 | $754,633 |
| BAY | FL | $401,266 | $513,671 | $620,911 | $771,646 |
April 11, 2011 631 2011–15 I.R.B.
| BREVARD | FL | $294,937 | $377,570 | $456,405 | $567,190 |
|---|---|---|---|---|---|
| BROWARD | FL | $429,114 | $549,316 | $664,000 | $825,215 |
| CHARLOTTE | FL | $300,000 | $384,051 | $464,203 | $576,911 |
| CLAY | FL | $392,405 | $502,329 | $607,190 | $754,633 |
| COLLIER | FL | $537,975 | $688,709 | $832,456 | $1,034,582 |
| DUVAL | FL | $392,405 | $502,329 | $607,190 | $754,633 |
| FLAGLER | FL | $291,139 | $372,709 | $450,532 | $559,899 |
| FRANKLIN | FL | $308,861 | $395,392 | $477,924 | $593,975 |
| HERNANDO | FL | $296,203 | $379,190 | $458,329 | $569,620 |
| HILLSBOROUGH | FL | $296,203 | $379,190 | $458,329 | $569,620 |
| INDIAN RIVER | FL | $287,342 | $367,848 | $444,608 | $552,557 |
| LAKE | FL | $358,228 | $458,582 | $554,329 | $688,911 |
| LEE | FL | $360,759 | $461,823 | $558,228 | $693,772 |
| MANATEE | FL | $448,101 | $573,620 | $693,418 | $861,722 |
| MARTIN | FL | $379,747 | $486,127 | $587,646 | $730,278 |
| MIAMI-DADE | FL | $429,114 | $549,316 | $664,000 | $825,215 |
| MONROE | FL | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| NASSAU | FL | $392,405 | $502,329 | $607,190 | $754,633 |
| OKALOOSA | FL | $316,456 | $405,114 | $489,671 | $608,557 |
| ORANGE | FL | $358,228 | $458,582 | $554,329 | $688,911 |
| OSCEOLA | FL | $358,228 | $458,582 | $554,329 | $688,911 |
| PALM BEACH | FL | $429,114 | $549,316 | $664,000 | $825,215 |
| PASCO | FL | $296,203 | $379,190 | $458,329 | $569,620 |
| PINELLAS | FL | $296,203 | $379,190 | $458,329 | $569,620 |
| SARASOTA | FL | $448,101 | $573,620 | $693,418 | $861,722 |
| SEMINOLE | FL | $358,228 | $458,582 | $554,329 | $688,911 |
| ST. JOHNS | FL | $392,405 | $502,329 | $607,190 | $754,633 |
| ST. LUCIE | FL | $379,747 | $486,127 | $587,646 | $730,278 |
| SUMTER | FL | $282,278 | $361,367 | $436,810 | $542,835 |
| VOLUSIA | FL | $307,595 | $393,772 | $475,949 | $591,544 |
| WALTON | FL | $367,382 | $470,278 | $568,506 | $706,481 |
| BARROW | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| BARTOW | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| BRANTLEY | GA | $279,747 | $358,127 | $432,861 | $537,975 |
| BUTTS | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| CARROLL | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| CHATTAHOOCHEE | GA | $293,468 | $375,696 | $454,127 | $564,354 |
| CHEROKEE | GA | $350,633 | $448,861 | $542,582 | $674,278 |
2011–15 I.R.B. 632 April 11, 2011
| CLARKE | GA | $302,532 | $387,291 | $468,152 | $581,772 |
|---|---|---|---|---|---|
| CLAYTON | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| COBB | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| COWETA | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| DAWSON | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| DEKALB | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| DOUGLAS | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| FAYETTE | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| FORSYTH | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| FULTON | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| GLYNN | GA | $279,747 | $358,127 | $432,861 | $537,975 |
| GREENE | GA | $670,886 | $858,835 | $1,038,177 | $1,290,177 |
| GWINNETT | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| HARALSON | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| HARRIS | GA | $293,468 | $375,696 | $454,127 | $564,354 |
| HEARD | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| HENRY | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| JASPER | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| LAMAR | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| MADISON | GA | $302,532 | $387,291 | $468,152 | $581,772 |
| MARION | GA | $293,468 | $375,696 | $454,127 | $564,354 |
| MCINTOSH | GA | $279,747 | $358,127 | $432,861 | $537,975 |
| MERIWETHER | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| MUSCOGEE | GA | $293,468 | $375,696 | $454,127 | $564,354 |
| NEWTON | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| OCONEE | GA | $302,532 | $387,291 | $468,152 | $581,772 |
| OGLETHORPE | GA | $302,532 | $387,291 | $468,152 | $581,772 |
| PAULDING | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| PICKENS | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| PIKE | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| ROCKDALE | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| SPALDING | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| WALTON | GA | $350,633 | $448,861 | $542,582 | $674,278 |
| HAWAII | HI | $626,582 | $802,127 | $969,620 | $1,204,962 |
| HONOLULU | HI | $803,797 | $1,012,658 | $1,243,848 | $1,545,772 |
| KALAWAO | HI | $725,316 | $928,557 | $1,122,380 | $1,394,886 |
| KAUAI | HI | $783,544 | $1,003,089 | $1,212,506 | $1,506,835 |
| MAUI | HI | $800,000 | $1,012,658 | $1,237,975 | $1,538,481 |
April 11, 2011 633 2011–15 I.R.B.
| ADA | ID | $307,595 | $393,772 | $475,949 | $591,544 |
|---|---|---|---|---|---|
| ADAMS | ID | $277,215 | $354,886 | $428,962 | $533,114 |
| BLAINE | ID | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| BOISE | ID | $307,595 | $393,772 | $475,949 | $591,544 |
| CANYON | ID | $307,595 | $393,772 | $475,949 | $591,544 |
| GEM | ID | $307,595 | $393,772 | $475,949 | $591,544 |
| KOOTENAI | ID | $289,873 | $371,089 | $448,557 | $557,418 |
| OWYHEE | ID | $307,595 | $393,772 | $475,949 | $591,544 |
| TETON | ID | $702,532 | $899,342 | $1,087,139 | $1,351,038 |
| VALLEY | ID | $468,354 | $599,544 | $724,759 | $900,709 |
| BOND | IL | $284,810 | $364,608 | $440,709 | $547,696 |
| BOONE | IL | $343,544 | $439,797 | $531,595 | $660,658 |
| CALHOUN | IL | $284,810 | $364,608 | $440,709 | $547,696 |
| CLINTON | IL | $284,810 | $364,608 | $440,709 | $547,696 |
| COOK | IL | $415,190 | $531,494 | $642,481 | $798,430 |
| DEKALB | IL | $415,190 | $531,494 | $642,481 | $798,430 |
| DUPAGE | IL | $415,190 | $531,494 | $642,481 | $798,430 |
| GRUNDY | IL | $415,190 | $531,494 | $642,481 | $798,430 |
| JERSEY | IL | $284,810 | $364,608 | $440,709 | $547,696 |
| KANE | IL | $415,190 | $531,494 | $642,481 | $798,430 |
| KENDALL | IL | $415,190 | $531,494 | $642,481 | $798,430 |
| LAKE | IL | $415,190 | $531,494 | $642,481 | $798,430 |
| MACOUPIN | IL | $284,810 | $364,608 | $440,709 | $547,696 |
| MADISON | IL | $284,810 | $364,608 | $440,709 | $547,696 |
| MCHENRY | IL | $415,190 | $531,494 | $642,481 | $798,430 |
| MONROE | IL | $284,810 | $364,608 | $440,709 | $547,696 |
| ST. CLAIR | IL | $284,810 | $364,608 | $440,709 | $547,696 |
| WILL | IL | $415,190 | $531,494 | $642,481 | $798,430 |
| WINNEBAGO | IL | $343,544 | $439,797 | $531,595 | $660,658 |
| CLARK | IN | $306,329 | $392,152 | $474,025 | $589,114 |
| DEARBORN | IN | $341,772 | $437,519 | $528,861 | $657,266 |
| FLOYD | IN | $306,329 | $392,152 | $474,025 | $589,114 |
| FRANKLIN | IN | $341,772 | $437,519 | $528,861 | $657,266 |
| HARRISON | IN | $306,329 | $392,152 | $474,025 | $589,114 |
| JASPER | IN | $415,190 | $531,494 | $642,481 | $798,430 |
| LAKE | IN | $415,190 | $531,494 | $642,481 | $798,430 |
| NEWTON | IN | $415,190 | $531,494 | $642,481 | $798,430 |
2011–15 I.R.B. 634 April 11, 2011
| OHIO | IN | $341,772 | $437,519 | $528,861 | $657,266 |
|---|---|---|---|---|---|
| PORTER | IN | $415,190 | $531,494 | $642,481 | $798,430 |
| WASHINGTON | IN | $306,329 | $392,152 | $474,025 | $589,114 |
| BOONE | KY | $341,772 | $437,519 | $528,861 | $657,266 |
| BRACKEN | KY | $341,772 | $437,519 | $528,861 | $657,266 |
| BULLITT | KY | $306,329 | $392,152 | $474,025 | $589,114 |
| CAMPBELL | KY | $341,772 | $437,519 | $528,861 | $657,266 |
| GALLATIN | KY | $341,772 | $437,519 | $528,861 | $657,266 |
| GRANT | KY | $341,772 | $437,519 | $528,861 | $657,266 |
| HENRY | KY | $306,329 | $392,152 | $474,025 | $589,114 |
| JEFFERSON | KY | $306,329 | $392,152 | $474,025 | $589,114 |
| KENTON | KY | $341,772 | $437,519 | $528,861 | $657,266 |
| MEADE | KY | $306,329 | $392,152 | $474,025 | $589,114 |
| NELSON | KY | $306,329 | $392,152 | $474,025 | $589,114 |
| OLDHAM | KY | $306,329 | $392,152 | $474,025 | $589,114 |
| PENDLETON | KY | $341,772 | $437,519 | $528,861 | $657,266 |
| SHELBY | KY | $306,329 | $392,152 | $474,025 | $589,114 |
| SPENCER | KY | $306,329 | $392,152 | $474,025 | $589,114 |
| TRIMBLE | KY | $306,329 | $392,152 | $474,025 | $589,114 |
| ASCENSION | LA | $283,544 | $362,987 | $438,734 | $545,266 |
| EAST BATON ROUG | LA | $283,544 | $362,987 | $438,734 | $545,266 |
| EAST FELICIANA | LA | $283,544 | $362,987 | $438,734 | $545,266 |
| IBERVILLE | LA | $283,544 | $362,987 | $438,734 | $545,266 |
| JEFFERSON | LA | $291,139 | $372,709 | $450,532 | $559,899 |
| LIVINGSTON | LA | $283,544 | $362,987 | $438,734 | $545,266 |
| ORLEANS | LA | $291,139 | $372,709 | $450,532 | $559,899 |
| PLAQUEMINES | LA | $291,139 | $372,709 | $450,532 | $559,899 |
| POINTE COUPEE | LA | $283,544 | $362,987 | $438,734 | $545,266 |
| ST. BERNARD | LA | $291,139 | $372,709 | $450,532 | $559,899 |
| ST. CHARLES | LA | $291,139 | $372,709 | $450,532 | $559,899 |
| ST. HELENA | LA | $283,544 | $362,987 | $438,734 | $545,266 |
| ST. JOHN THE BA | LA | $291,139 | $372,709 | $450,532 | $559,899 |
| ST. TAMMANY | LA | $291,139 | $372,709 | $450,532 | $559,899 |
| WEST BATON ROUG | LA | $283,544 | $362,987 | $438,734 | $545,266 |
| WEST FELICIANA | LA | $283,544 | $362,987 | $438,734 | $545,266 |
April 11, 2011 635 2011–15 I.R.B.
| BARNSTABLE | MA | $468,354 | $599,544 | $724,759 | $900,709 |
|---|---|---|---|---|---|
| BRISTOL | MA | $481,013 | $615,797 | $744,354 | $925,013 |
| DUKES | MA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| ESSEX | MA | $530,380 | $678,987 | $820,709 | $1,019,949 |
| FRANKLIN | MA | $322,785 | $413,215 | $499,494 | $620,759 |
| HAMPDEN | MA | $322,785 | $413,215 | $499,494 | $620,759 |
| HAMPSHIRE | MA | $322,785 | $413,215 | $499,494 | $620,759 |
| MIDDLESEX | MA | $530,380 | $678,987 | $820,709 | $1,019,949 |
| NANTUCKET | MA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| NORFOLK | MA | $530,380 | $678,987 | $820,709 | $1,019,949 |
| PLYMOUTH | MA | $530,380 | $678,987 | $820,709 | $1,019,949 |
| SUFFOLK | MA | $530,380 | $678,987 | $820,709 | $1,019,949 |
| WORCESTER | MA | $389,873 | $499,089 | $603,291 | $749,772 |
| ANNE ARUNDEL | MD | $567,089 | $725,975 | $877,519 | $1,090,582 |
| BALTIMORE | MD | $567,089 | $725,975 | $877,519 | $1,090,582 |
| BALTIMORE CITY | MD | $567,089 | $725,975 | $877,519 | $1,090,582 |
| CALVERT | MD | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| CARROLL | MD | $567,089 | $725,975 | $877,519 | $1,090,582 |
| CECIL | MD | $425,316 | $544,456 | $658,127 | $817,924 |
| CHARLES | MD | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| FREDERICK | MD | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| GARRETT | MD | $443,038 | $567,139 | $685,570 | $852,000 |
| HARFORD | MD | $567,089 | $725,975 | $877,519 | $1,090,582 |
| HOWARD | MD | $567,089 | $725,975 | $877,519 | $1,090,582 |
| KENT | MD | $348,101 | $445,620 | $538,633 | $669,418 |
| MONTGOMERY | MD | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| PRINCE GEORGE’S | MD | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| QUEEN ANNE’S | MD | $567,089 | $725,975 | $877,519 | $1,090,582 |
| SOMERSET | MD | $332,911 | $426,177 | $515,139 | $640,203 |
| ST. MARY’S | MD | $405,063 | $518,532 | $626,785 | $778,987 |
| TALBOT | MD | $449,367 | $575,241 | $695,342 | $864,152 |
| WASHINGTON | MD | $382,278 | $489,367 | $591,544 | $735,139 |
| WICOMICO | MD | $332,911 | $426,177 | $515,139 | $640,203 |
| WORCESTER | MD | $443,038 | $567,139 | $685,570 | $852,000 |
| CUMBERLAND | ME | $341,772 | $437,519 | $528,861 | $657,266 |
| HANCOCK | ME | $275,949 | $353,266 | $426,987 | $530,684 |
| KNOX | ME | $282,987 | $362,278 | $437,873 | $544,203 |
2011–15 I.R.B. 636 April 11, 2011
| LINCOLN | ME | $322,785 | $413,215 | $499,494 | $620,759 |
|---|---|---|---|---|---|
| SAGADAHOC | ME | $341,772 | $437,519 | $528,861 | $657,266 |
| YORK | ME | $341,772 | $437,519 | $528,861 | $657,266 |
| BERRIEN | MI | $302,532 | $387,291 | $468,152 | $581,772 |
| KALAMAZOO | MI | $289,873 | $371,089 | $448,557 | $557,418 |
| LAPEER | MI | $301,266 | $385,671 | $466,177 | $579,342 |
| LENAWEE | MI | $301,266 | $385,671 | $466,177 | $579,342 |
| LIVINGSTON | MI | $301,266 | $385,671 | $466,177 | $579,342 |
| MACOMB | MI | $301,266 | $385,671 | $466,177 | $579,342 |
| MONROE | MI | $301,266 | $385,671 | $466,177 | $579,342 |
| OAKLAND | MI | $301,266 | $385,671 | $466,177 | $579,342 |
| ST. CLAIR | MI | $301,266 | $385,671 | $466,177 | $579,342 |
| VAN BUREN | MI | $289,873 | $371,089 | $448,557 | $557,418 |
| WASHTENAW | MI | $349,367 | $447,241 | $540,608 | $671,848 |
| WAYNE | MI | $301,266 | $385,671 | $466,177 | $579,342 |
| ANOKA | MN | $369,620 | $473,165 | $571,949 | $710,785 |
| CARVER | MN | $369,620 | $473,165 | $571,949 | $710,785 |
| CHISAGO | MN | $369,620 | $473,165 | $571,949 | $710,785 |
| COOK | MN | $300,000 | $384,051 | $464,203 | $576,911 |
| DAKOTA | MN | $369,620 | $473,165 | $571,949 | $710,785 |
| HENNEPIN | MN | $369,620 | $473,165 | $571,949 | $710,785 |
| ISANTI | MN | $369,620 | $473,165 | $571,949 | $710,785 |
| RAMSEY | MN | $369,620 | $473,165 | $571,949 | $710,785 |
| SCOTT | MN | $369,620 | $473,165 | $571,949 | $710,785 |
| SHERBURNE | MN | $369,620 | $473,165 | $571,949 | $710,785 |
| WASHINGTON | MN | $369,620 | $473,165 | $571,949 | $710,785 |
| WRIGHT | MN | $369,620 | $473,165 | $571,949 | $710,785 |
| CRAWFORD | MO | $284,810 | $364,608 | $440,709 | $547,696 |
| FRANKLIN | MO | $284,810 | $364,608 | $440,709 | $547,696 |
| JEFFERSON | MO | $284,810 | $364,608 | $440,709 | $547,696 |
| LINCOLN | MO | $284,810 | $364,608 | $440,709 | $547,696 |
| ST. CHARLES | MO | $284,810 | $364,608 | $440,709 | $547,696 |
| ST. LOUIS | MO | $284,810 | $364,608 | $440,709 | $547,696 |
| ST. LOUIS CITY | MO | $284,810 | $364,608 | $440,709 | $547,696 |
| WARREN | MO | $284,810 | $364,608 | $440,709 | $547,696 |
| WASHINGTON | MO | $284,810 | $364,608 | $440,709 | $547,696 |
April 11, 2011 637 2011–15 I.R.B.
| CARBON | MT | $294,937 | $377,570 | $456,405 | $567,190 |
|---|---|---|---|---|---|
| FLATHEAD | MT | $305,114 | $390,582 | $472,152 | $586,734 |
| GALLATIN | MT | $391,139 | $500,709 | $605,266 | $752,203 |
| JEFFERSON | MT | $345,570 | $442,380 | $534,734 | $664,557 |
| LAKE | MT | $305,063 | $390,532 | $472,051 | $586,633 |
| LEWIS AND CLARK | MT | $345,570 | $442,380 | $534,734 | $664,557 |
| MADISON | MT | $285,316 | $365,266 | $441,519 | $548,658 |
| MISSOULA | MT | $294,937 | $377,570 | $456,405 | $567,190 |
| RAVALLI | MT | $307,595 | $393,772 | $475,949 | $591,544 |
| SWEET GRASS | MT | $350,633 | $448,861 | $542,582 | $674,278 |
| YELLOWSTONE | MT | $294,937 | $377,570 | $456,405 | $567,190 |
| ANSON | NC | $307,595 | $393,772 | $475,949 | $591,544 |
| BRUNSWICK | NC | $307,595 | $393,772 | $475,949 | $591,544 |
| BUNCOMBE | NC | $307,595 | $393,772 | $475,949 | $591,544 |
| CABARRUS | NC | $307,595 | $393,772 | $475,949 | $591,544 |
| CAMDEN | NC | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| CARTERET | NC | $291,139 | $372,709 | $450,532 | $559,899 |
| CHATHAM | NC | $338,886 | $433,823 | $524,405 | $651,696 |
| CURRITUCK | NC | $464,658 | $594,835 | $719,038 | $893,570 |
| DARE | NC | $465,823 | $596,304 | $720,810 | $895,797 |
| DURHAM | NC | $338,886 | $433,823 | $524,405 | $651,696 |
| FRANKLIN | NC | $298,734 | $382,430 | $462,278 | $574,481 |
| GASTON | NC | $307,595 | $393,772 | $475,949 | $591,544 |
| HAYWOOD | NC | $307,595 | $393,772 | $475,949 | $591,544 |
| HENDERSON | NC | $307,595 | $393,772 | $475,949 | $591,544 |
| HYDE | NC | $489,114 | $626,127 | $756,861 | $940,608 |
| JOHNSTON | NC | $298,734 | $382,430 | $462,278 | $574,481 |
| MADISON | NC | $307,595 | $393,772 | $475,949 | $591,544 |
| MECKLENBURG | NC | $307,595 | $393,772 | $475,949 | $591,544 |
| NEW HANOVER | NC | $307,595 | $393,772 | $475,949 | $591,544 |
| ONSLOW | NC | $310,127 | $397,013 | $479,899 | $596,405 |
| ORANGE | NC | $338,886 | $433,823 | $524,405 | $651,696 |
| PASQUOTANK | NC | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| PENDER | NC | $307,595 | $393,772 | $475,949 | $591,544 |
| PERQUIMANS | NC | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| PERSON | NC | $338,886 | $433,823 | $524,405 | $651,696 |
| TRANSYLVANIA | NC | $297,468 | $380,810 | $460,304 | $572,051 |
| UNION | NC | $307,595 | $393,772 | $475,949 | $591,544 |
2011–15 I.R.B. 638 April 11, 2011
| WAKE | NC | $298,734 | $382,430 | $462,278 | $574,481 |
|---|---|---|---|---|---|
| WATAUGA | NC | $288,608 | $369,468 | $446,582 | $554,987 |
| BELKNAP | NH | $284,810 | $364,608 | $440,709 | $547,696 |
| GRAFTON | NH | $284,810 | $364,608 | $440,709 | $547,696 |
| HILLSBOROUGH | NH | $407,595 | $521,772 | $630,734 | $783,848 |
| MERRIMACK | NH | $306,329 | $392,152 | $474,025 | $589,114 |
| ROCKINGHAM | NH | $530,380 | $678,987 | $820,709 | $1,019,949 |
| STRAFFORD | NH | $530,380 | $678,987 | $820,709 | $1,019,949 |
| ATLANTIC | NJ | $459,494 | $588,203 | $711,038 | $883,646 |
| BERGEN | NJ | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| BURLINGTON | NJ | $425,316 | $544,456 | $658,127 | $817,924 |
| CAMDEN | NJ | $425,316 | $544,456 | $658,127 | $817,924 |
| CAPE MAY | NJ | $493,671 | $632,000 | $763,899 | $949,367 |
| CUMBERLAND | NJ | $410,127 | $525,013 | $634,633 | $788,709 |
| ESSEX | NJ | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| GLOUCESTER | NJ | $425,316 | $544,456 | $658,127 | $817,924 |
| HUDSON | NJ | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| HUNTERDON | NJ | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| MERCER | NJ | $445,570 | $570,380 | $689,468 | $856,861 |
| MIDDLESEX | NJ | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| MONMOUTH | NJ | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| MORRIS | NJ | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| OCEAN | NJ | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| PASSAIC | NJ | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| SALEM | NJ | $425,316 | $544,456 | $658,127 | $817,924 |
| SOMERSET | NJ | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| SUSSEX | NJ | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| UNION | NJ | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| WARREN | NJ | $407,595 | $521,772 | $630,734 | $783,848 |
| LOS ALAMOS | NM | $385,468 | $493,468 | $596,456 | $741,266 |
| SAN JUAN | NM | $284,810 | $364,608 | $440,709 | $547,696 |
| SANTA FE | NM | $432,911 | $554,177 | $669,873 | $832,506 |
| TAOS | NM | $276,000 | $353,316 | $427,089 | $530,785 |
| CARSON CITY | NV | $403,797 | $516,911 | $624,861 | $776,557 |
| CLARK | NV | $405,063 | $518,532 | $626,785 | $778,987 |
April 11, 2011 639 2011–15 I.R.B.
| DOUGLAS | NV | $474,684 | $607,696 | $734,532 | $912,861 |
|---|---|---|---|---|---|
| ELKO | NV | $329,114 | $421,316 | $509,266 | $632,911 |
| EUREKA | NV | $329,114 | $421,316 | $509,266 | $632,911 |
| LYON | NV | $335,443 | $429,418 | $519,089 | $645,063 |
| NYE | NV | $329,114 | $421,316 | $509,266 | $632,911 |
| STOREY | NV | $408,861 | $523,392 | $632,658 | $786,278 |
| WASHOE | NV | $408,861 | $523,392 | $632,658 | $786,278 |
| ALBANY | NY | $316,456 | $405,114 | $489,671 | $608,557 |
| BRONX | NY | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| COLUMBIA | NY | $279,747 | $358,127 | $432,861 | $537,975 |
| DUTCHESS | NY | $449,367 | $575,241 | $695,342 | $864,152 |
| ERIE | NY | $279,747 | $358,127 | $432,861 | $537,975 |
| KINGS | NY | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| MADISON | NY | $284,810 | $364,608 | $440,709 | $547,696 |
| NASSAU | NY | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| NEW YORK | NY | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| NIAGARA | NY | $279,747 | $358,127 | $432,861 | $537,975 |
| ONONDAGA | NY | $284,810 | $364,608 | $440,709 | $547,696 |
| ORANGE | NY | $449,367 | $575,241 | $695,342 | $864,152 |
| OSWEGO | NY | $284,810 | $364,608 | $440,709 | $547,696 |
| PUTNAM | NY | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| QUEENS | NY | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| RENSSELAER | NY | $316,456 | $405,114 | $489,671 | $608,557 |
| RICHMOND | NY | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| ROCKLAND | NY | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| SARATOGA | NY | $316,456 | $405,114 | $489,671 | $608,557 |
| SCHENECTADY | NY | $316,456 | $405,114 | $489,671 | $608,557 |
| SCHOHARIE | NY | $316,456 | $405,114 | $489,671 | $608,557 |
| SUFFOLK | NY | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| ULSTER | NY | $411,392 | $526,633 | $636,608 | $791,139 |
| WESTCHESTER | NY | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| ASHTABULA | OH | $294,937 | $377,570 | $456,405 | $567,190 |
| ATHENS | OH | $437,975 | $560,658 | $677,722 | $842,278 |
| BROWN | OH | $341,772 | $437,519 | $528,861 | $657,266 |
| BUTLER | OH | $341,772 | $437,519 | $528,861 | $657,266 |
| CARROLL | OH | $281,013 | $359,747 | $434,835 | $540,405 |
| CLERMONT | OH | $341,772 | $437,519 | $528,861 | $657,266 |
2011–15 I.R.B. 640 April 11, 2011
| CUYAHOGA | OH | $302,532 | $387,291 | $468,152 | $581,772 |
|---|---|---|---|---|---|
| DELAWARE | OH | $345,570 | $442,380 | $534,734 | $664,557 |
| FAIRFIELD | OH | $345,570 | $442,380 | $534,734 | $664,557 |
| FRANKLIN | OH | $345,570 | $442,380 | $534,734 | $664,557 |
| GEAUGA | OH | $302,532 | $387,291 | $468,152 | $581,772 |
| GREENE | OH | $274,684 | $351,646 | $425,063 | $528,253 |
| HAMILTON | OH | $341,772 | $437,519 | $528,861 | $657,266 |
| LAKE | OH | $302,532 | $387,291 | $468,152 | $581,772 |
| LICKING | OH | $345,570 | $442,380 | $534,734 | $664,557 |
| LORAIN | OH | $302,532 | $387,291 | $468,152 | $581,772 |
| MADISON | OH | $345,570 | $442,380 | $534,734 | $664,557 |
| MEDINA | OH | $302,532 | $387,291 | $468,152 | $581,772 |
| MERCER | OH | $296,203 | $379,190 | $458,329 | $569,620 |
| MIAMI | OH | $274,684 | $351,646 | $425,063 | $528,253 |
| MONTGOMERY | OH | $274,684 | $351,646 | $425,063 | $528,253 |
| MORROW | OH | $345,570 | $442,380 | $534,734 | $664,557 |
| PICKAWAY | OH | $345,570 | $442,380 | $534,734 | $664,557 |
| PORTAGE | OH | $334,177 | $427,797 | $517,114 | $642,633 |
| PREBLE | OH | $274,684 | $351,646 | $425,063 | $528,253 |
| STARK | OH | $281,013 | $359,747 | $434,835 | $540,405 |
| SUMMIT | OH | $334,177 | $427,797 | $517,114 | $642,633 |
| UNION | OH | $345,570 | $442,380 | $534,734 | $664,557 |
| VAN WERT | OH | $305,063 | $390,532 | $472,051 | $586,633 |
| WARREN | OH | $341,772 | $437,519 | $528,861 | $657,266 |
| BENTON | OR | $341,772 | $437,519 | $528,861 | $657,266 |
| CLACKAMAS | OR | $424,051 | $542,835 | $656,203 | $815,494 |
| CLATSOP | OR | $351,899 | $450,481 | $544,557 | $676,709 |
| COLUMBIA | OR | $424,051 | $542,835 | $656,203 | $815,494 |
| CURRY | OR | $355,696 | $455,342 | $550,430 | $684,051 |
| DESCHUTES | OR | $453,165 | $580,101 | $701,215 | $871,494 |
| HOOD RIVER | OR | $398,734 | $510,430 | $617,013 | $766,785 |
| JACKSON | OR | $427,848 | $547,696 | $662,076 | $822,785 |
| JOSEPHINE | OR | $329,114 | $421,316 | $509,266 | $632,911 |
| LANE | OR | $348,101 | $445,620 | $538,633 | $669,418 |
| LINCOLN | OR | $316,456 | $405,114 | $489,671 | $608,557 |
| MARION | OR | $298,734 | $382,430 | $462,278 | $574,481 |
| MULTNOMAH | OR | $424,051 | $542,835 | $656,203 | $815,494 |
April 11, 2011 641 2011–15 I.R.B.
| POLK | OR | $298,734 | $382,430 | $462,278 | $574,481 |
|---|---|---|---|---|---|
| TILLAMOOK | OR | $348,101 | $445,620 | $538,633 | $669,418 |
| WASHINGTON | OR | $424,051 | $542,835 | $656,203 | $815,494 |
| YAMHILL | OR | $424,051 | $542,835 | $656,203 | $815,494 |
| ALLEGHENY | PA | $331,646 | $424,557 | $513,215 | $637,772 |
| ARMSTRONG | PA | $331,646 | $424,557 | $513,215 | $637,772 |
| BEAVER | PA | $331,646 | $424,557 | $513,215 | $637,772 |
| BERKS | PA | $303,797 | $388,911 | $470,076 | $584,203 |
| BUCKS | PA | $425,316 | $544,456 | $658,127 | $817,924 |
| BUTLER | PA | $331,646 | $424,557 | $513,215 | $637,772 |
| CARBON | PA | $407,595 | $521,772 | $630,734 | $783,848 |
| CENTRE | PA | $283,544 | $362,987 | $438,734 | $545,266 |
| CHESTER | PA | $425,316 | $544,456 | $658,127 | $817,924 |
| DELAWARE | PA | $425,316 | $544,456 | $658,127 | $817,924 |
| FAYETTE | PA | $331,646 | $424,557 | $513,215 | $637,772 |
| LANCASTER | PA | $388,608 | $497,468 | $601,316 | $747,342 |
| LEHIGH | PA | $407,595 | $521,772 | $630,734 | $783,848 |
| MONTGOMERY | PA | $425,316 | $544,456 | $658,127 | $817,924 |
| NORTHAMPTON | PA | $407,595 | $521,772 | $630,734 | $783,848 |
| PHILADELPHIA | PA | $425,316 | $544,456 | $658,127 | $817,924 |
| PIKE | PA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| WASHINGTON | PA | $331,646 | $424,557 | $513,215 | $637,772 |
| WESTMORELAND | PA | $331,646 | $424,557 | $513,215 | $637,772 |
| YORK | PA | $430,380 | $550,937 | $665,975 | $827,646 |
| BRISTOL | RI | $481,013 | $615,797 | $744,354 | $925,013 |
| KENT | RI | $481,013 | $615,797 | $744,354 | $925,013 |
| NEWPORT | RI | $481,013 | $615,797 | $744,354 | $925,013 |
| PROVIDENCE | RI | $481,013 | $615,797 | $744,354 | $925,013 |
| WASHINGTON | RI | $481,013 | $615,797 | $744,354 | $925,013 |
| BEAUFORT | SC | $392,405 | $502,329 | $607,190 | $754,633 |
| BERKELEY | SC | $339,241 | $434,278 | $524,962 | $652,405 |
| CHARLESTON | SC | $339,241 | $434,278 | $524,962 | $652,405 |
| DORCHESTER | SC | $339,241 | $434,278 | $524,962 | $652,405 |
| GEORGETOWN | SC | $400,000 | $512,051 | $618,987 | $769,215 |
| GREENVILLE | SC | $298,734 | $382,430 | $462,278 | $574,481 |
| HORRY | SC | $289,873 | $371,089 | $448,557 | $557,418 |
2011–15 I.R.B. 642 April 11, 2011
| JASPER | SC | $392,405 | $502,329 | $607,190 | $754,633 |
|---|---|---|---|---|---|
| LAURENS | SC | $298,734 | $382,430 | $462,278 | $574,481 |
| PICKENS | SC | $298,734 | $382,430 | $462,278 | $574,481 |
| YORK | SC | $307,595 | $393,772 | $475,949 | $591,544 |
| CANNON | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| CHEATHAM | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| DAVIDSON | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| DICKSON | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| HICKMAN | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| MACON | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| ROBERTSON | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| RUTHERFORD | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| SMITH | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| SUMNER | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| TROUSDALE | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| WILLIAMSON | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| WILSON | TN | $437,975 | $560,658 | $677,722 | $842,278 |
| ATASCOSA | TX | $336,709 | $431,038 | $521,013 | $647,494 |
| BANDERA | TX | $336,709 | $431,038 | $521,013 | $647,494 |
| BASTROP | TX | $292,405 | $374,329 | $452,456 | $562,329 |
| BEXAR | TX | $336,709 | $431,038 | $521,013 | $647,494 |
| CALDWELL | TX | $292,405 | $374,329 | $452,456 | $562,329 |
| COMAL | TX | $336,709 | $431,038 | $521,013 | $647,494 |
| GUADALUPE | TX | $336,709 | $431,038 | $521,013 | $647,494 |
| HAYS | TX | $292,405 | $374,329 | $452,456 | $562,329 |
| JEFF DAVIS | TX | $274,684 | $351,646 | $425,063 | $528,253 |
| KENDALL | TX | $336,709 | $431,038 | $521,013 | $647,494 |
| MEDINA | TX | $336,709 | $431,038 | $521,013 | $647,494 |
| TRAVIS | TX | $292,405 | $374,329 | $452,456 | $562,329 |
| WILLIAMSON | TX | $292,405 | $374,329 | $452,456 | $562,329 |
| WILSON | TX | $336,709 | $431,038 | $521,013 | $647,494 |
| DAGGETT | UT | $306,278 | $392,101 | $473,924 | $589,013 |
| DAVIS | UT | $402,532 | $515,291 | $622,886 | $774,076 |
| JUAB | UT | $327,848 | $419,696 | $507,291 | $630,481 |
| KANE | UT | $388,608 | $497,468 | $601,316 | $747,342 |
| MORGAN | UT | $402,532 | $515,291 | $622,886 | $774,076 |
April 11, 2011 643 2011–15 I.R.B.
| RICH | UT | $300,456 | $384,608 | $464,911 | $577,772 |
|---|---|---|---|---|---|
| SALT LAKE | UT | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| SUMMIT | UT | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| TOOELE | UT | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| UTAH | UT | $327,848 | $419,696 | $507,291 | $630,481 |
| WASATCH | UT | $436,709 | $559,038 | $675,797 | $839,848 |
| WASHINGTON | UT | $377,215 | $482,886 | $583,696 | $725,418 |
| WEBER | UT | $402,532 | $515,291 | $622,886 | $774,076 |
| ALBEMARLE | VA | $442,532 | $566,532 | $684,759 | $851,038 |
| ALEXANDRIA | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| AMELIA | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| AMHERST | VA | $295,797 | $378,684 | $457,722 | $568,810 |
| APPOMATTOX | VA | $295,797 | $378,684 | $457,722 | $568,810 |
| ARLINGTON | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| BEDFORD | VA | $295,797 | $378,684 | $457,722 | $568,810 |
| BEDFORD IND | VA | $295,797 | $378,684 | $457,722 | $568,810 |
| BOTETOURT | VA | $283,544 | $362,987 | $438,734 | $545,266 |
| CAMPBELL | VA | $295,797 | $378,684 | $457,722 | $568,810 |
| CAROLINE | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| CHARLES CITY | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| CHARLOTTESVILLE | VA | $442,532 | $566,532 | $684,759 | $851,038 |
| CHESAPEAKE | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| CHESTERFIELD | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| CLARKE | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| COLONIAL HEIGHT | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| CRAIG | VA | $283,544 | $362,987 | $438,734 | $545,266 |
| CULPEPER | VA | $387,342 | $495,848 | $599,392 | $744,911 |
| CUMBERLAND | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| DINWIDDIE | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| ESSEX | VA | $379,747 | $486,127 | $587,646 | $730,278 |
| FAIRFAX | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| FAIRFAX IND | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| FALLS CHURCH | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| FAUQUIER | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| FLUVANNA | VA | $442,532 | $566,532 | $684,759 | $851,038 |
| FRANKLIN | VA | $283,544 | $362,987 | $438,734 | $545,266 |
| FREDERICK | VA | $481,013 | $615,797 | $744,354 | $925,013 |
| FREDERICKSBURG | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
2011–15 I.R.B. 644 April 11, 2011
| GILES | VA | $295,797 | $378,684 | $457,722 | $568,810 |
|---|---|---|---|---|---|
| GLOUCESTER | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| GOOCHLAND | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| GREENE | VA | $442,532 | $566,532 | $684,759 | $851,038 |
| HAMPTON | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| HANOVER | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| HARRISONBURG | VA | $280,658 | $359,291 | $434,278 | $539,696 |
| HENRICO | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| HIGHLAND | VA | $291,139 | $372,709 | $450,532 | $559,899 |
| HOPEWELL | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| ISLE OF WIGHT | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| JAMES CITY | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| KING AND QUEEN | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| KING GEORGE | VA | $391,139 | $500,709 | $605,266 | $752,203 |
| KING WILLIAM | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| LANCASTER | VA | $551,899 | $706,532 | $854,025 | $1,061,367 |
| LEXINGTON | VA | $300,000 | $384,051 | $464,203 | $576,911 |
| LOUDOUN | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| LOUISA | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| LYNCHBURG | VA | $295,797 | $378,684 | $457,722 | $568,810 |
| MADISON | VA | $281,013 | $359,747 | $434,835 | $540,405 |
| MANASSAS | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| MANASSAS PARK | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| MATHEWS | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| MIDDLESEX | VA | $334,177 | $427,797 | $517,114 | $642,633 |
| MONTGOMERY | VA | $295,797 | $378,684 | $457,722 | $568,810 |
| NELSON | VA | $442,532 | $566,532 | $684,759 | $851,038 |
| NEW KENT | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| NEWPORT NEWS | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| NORFOLK | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| NORTHUMBERLAND | VA | $397,468 | $508,810 | $615,038 | $764,354 |
| ORANGE | VA | $335,443 | $429,418 | $519,089 | $645,063 |
| PETERSBURG | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| POQUOSON | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| PORTSMOUTH | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| POWHATAN | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| PRINCE GEORGE | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| PRINCE WILLIAM | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
April 11, 2011 645 2011–15 I.R.B.
| PULASKI | VA | $295,797 | $378,684 | $457,722 | $568,810 |
|---|---|---|---|---|---|
| RADFORD | VA | $295,797 | $378,684 | $457,722 | $568,810 |
| RAPPAHANNOCK | VA | $364,506 | $466,633 | $564,051 | $700,962 |
| RICHMOND | VA | $303,797 | $388,911 | $470,076 | $584,203 |
| RICHMOND IND | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| ROANOKE | VA | $283,544 | $362,987 | $438,734 | $545,266 |
| ROANOKE IND | VA | $283,544 | $362,987 | $438,734 | $545,266 |
| ROCKINGHAM | VA | $280,658 | $359,291 | $434,278 | $539,696 |
| SALEM | VA | $283,544 | $362,987 | $438,734 | $545,266 |
| SPOTSYLVANIA | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| STAFFORD | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| SUFFOLK | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| SURRY | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| SUSSEX | VA | $542,684 | $694,734 | $839,747 | $1,043,646 |
| VIRGINIA BEACH | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| WARREN | VA | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| WILLIAMSBURG | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| WINCHESTER | VA | $481,013 | $615,797 | $744,354 | $925,013 |
| YORK | VA | $464,658 | $594,835 | $719,038 | $893,570 |
| BENNINGTON | VT | $280,658 | $359,291 | $434,278 | $539,696 |
| CHITTENDEN | VT | $322,785 | $413,215 | $499,494 | $620,759 |
| FRANKLIN | VT | $322,785 | $413,215 | $499,494 | $620,759 |
| GRAND ISLE | VT | $322,785 | $413,215 | $499,494 | $620,759 |
| LAMOILLE | VT | $279,494 | $357,772 | $432,506 | $537,468 |
| ORANGE | VT | $284,810 | $364,608 | $440,709 | $547,696 |
| WINDSOR | VT | $284,810 | $364,608 | $440,709 | $547,696 |
| BENTON | WA | $278,481 | $356,506 | $430,937 | $535,544 |
| CHELAN | WA | $347,038 | $444,253 | $537,013 | $667,392 |
| CLALLAM | WA | $388,962 | $497,924 | $601,873 | $748,000 |
| CLARK | WA | $424,051 | $542,835 | $656,203 | $815,494 |
| DOUGLAS | WA | $347,038 | $444,253 | $537,013 | $667,392 |
| FRANKLIN | WA | $278,481 | $356,506 | $430,937 | $535,544 |
| ISLAND | WA | $386,076 | $494,228 | $597,418 | $742,430 |
| JEFFERSON | WA | $443,038 | $567,139 | $685,570 | $852,000 |
| KING | WA | $574,684 | $735,696 | $889,266 | $1,105,165 |
| KITSAP | WA | $481,013 | $615,797 | $744,354 | $925,013 |
| KITTITAS | WA | $332,911 | $426,177 | $515,139 | $640,203 |
2011–15 I.R.B. 646 April 11, 2011
| MASON | WA | $313,924 | $401,873 | $485,772 | $603,696 |
|---|---|---|---|---|---|
| PIERCE | WA | $574,684 | $735,696 | $889,266 | $1,105,165 |
| SAN JUAN | WA | $601,266 | $769,722 | $930,430 | $1,156,304 |
| SKAGIT | WA | $378,481 | $484,506 | $585,671 | $727,848 |
| SKAMANIA | WA | $424,051 | $542,835 | $656,203 | $815,494 |
| SNOHOMISH | WA | $574,684 | $735,696 | $889,266 | $1,105,165 |
| THURSTON | WA | $365,823 | $468,304 | $566,076 | $703,494 |
| WHATCOM | WA | $379,747 | $486,127 | $587,646 | $730,278 |
| COLUMBIA | WI | $297,468 | $380,810 | $460,304 | $572,051 |
| DANE | WI | $297,468 | $380,810 | $460,304 | $572,051 |
| IOWA | WI | $297,468 | $380,810 | $460,304 | $572,051 |
| KENOSHA | WI | $415,190 | $531,494 | $642,481 | $798,430 |
| MILWAUKEE | WI | $318,987 | $408,354 | $493,620 | $613,418 |
| OZAUKEE | WI | $318,987 | $408,354 | $493,620 | $613,418 |
| PIERCE | WI | $369,620 | $473,165 | $571,949 | $710,785 |
| ST. CROIX | WI | $369,620 | $473,165 | $571,949 | $710,785 |
| WALWORTH | WI | $282,278 | $361,367 | $436,810 | $542,835 |
| WASHINGTON | WI | $318,987 | $408,354 | $493,620 | $613,418 |
| WAUKESHA | WI | $318,987 | $408,354 | $493,620 | $613,418 |
| BERKELEY | WV | $382,278 | $489,367 | $591,544 | $735,139 |
| HAMPSHIRE | WV | $481,013 | $615,797 | $744,354 | $925,013 |
| JEFFERSON | WV | $738,987 | $946,025 | $1,143,544 | $1,421,165 |
| MORGAN | WV | $382,278 | $489,367 | $591,544 | $735,139 |
| SHERIDAN | WY | $275,949 | $353,266 | $426,987 | $530,684 |
| SUBLETTE | WY | $302,532 | $387,291 | $468,152 | $581,772 |
| TETON | WY | $702,532 | $899,342 | $1,087,139 | $1,351,038 |
| MANUA | AS | $308,861 | $395,392 | $477,924 | $593,975 |
| GUAM | GU | $659,494 | $844,253 | $1,020,506 | $1,268,253 |
| NORTHERN ISLAND | MP | $612,658 | $784,304 | $948,051 | $1,178,228 |
| ROTA | MP | $479,747 | $614,177 | $742,380 | $922,582 |
| SAIPAN | MP | $617,722 | $790,785 | $955,899 | $1,187,949 |
| TINIAN | MP | $621,519 | $795,646 | $961,772 | $1,195,241 |
April 11, 2011 647 2011–15 I.R.B.
| AGUAS BUENAS | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
|---|---|---|---|---|---|
| AIBONITO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| ARECIBO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| BARCELONETA | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| BARRANQUITAS | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| BAYAMON | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| CAGUAS | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| CAMUY | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| CANOVANAS | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| CAROLINA | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| CATANO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| CAYEY | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| CEIBA | PR | $329,114 | $421,316 | $509,266 | $632,911 |
| CIALES | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| CIDRA | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| COMERIO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| COROZAL | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| DORADO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| FAJARDO | PR | $329,114 | $421,316 | $509,266 | $632,911 |
| FLORIDA | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| GUAYNABO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| GURABO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| HATILLO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| HUMACAO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| JUNCOS | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| LAS PIEDRAS | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| LOIZA | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| LUQUILLO | PR | $329,114 | $421,316 | $509,266 | $632,911 |
| MANATI | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| MAUNABO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| MOROVIS | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| NAGUABO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| NARANJITO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| OROCOVIS | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| QUEBRADILLAS | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| RIO GRANDE | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| SAN JUAN | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| SAN LORENZO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| TOA ALTA | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
2011–15 I.R.B. 648 April 11, 2011
| TOA BAJA | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
|---|---|---|---|---|---|
| TRUJILLO ALTO | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| VEGA ALTA | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| VEGA BAJA | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| YABUCOA | PR | $613,924 | $785,924 | $950,025 | $1,180,658 |
| ST. CROIX | VI | $331,899 | $424,861 | $513,570 | $638,278 |
| ST. JOHN, VI | VI | $631,190 | $808,051 | $976,709 | $1,213,823 |
| ST. THOMAS | VI | $451,848 | $578,430 | $699,190 | $868,962 |
| All other areas (floor): | $274,481 | $351,392 | $424,709 | $527,848 |
Alabama is $274,481 based on the FHA loan limit of $271,050. According to HUD, the median housing price in Elmore County was $141,727 for January through August 2010. However, Elmore County is part of the Montgomery metropolitan area and Autauga County in that metropolitan area had the highest median price for that period of $150,000. Since $150,000 is a median value, dividing by .79 converts it to a mean value for a single unit limit of $189,873. Applying factors based on the minimum FHA loan limit amounts by property size, the limit would be $243,075 for two-units, $293,790 for three-units, and $365,145 for four-units.
Similarly, the 2011 single unit purchase price for Wicomico County, Maryland is $332,911 based on the FHA loan limit of $328,750. According to HUD, the median housing price in Wicomico County was $155,000 for January through August 2010. Although Wicomico is in the Salisbury metropolitan area, it has the highest median price for that period for the area. Since $155,000 is a median value, dividing by .79 converts it to a mean value for a single-unit limit of $196,203. Applying factors based on the minimum FHA loan limit amounts by property size, the limit would be $251,179 for two-units, $303,585 for three-units, and $377,318 for four-units.
The Treasury Department and the IRS solicit public comments on this alternative method using current HUD data on county median housing purchase prices or whether other data or methods should be used to calculate these safe harbors.
Comments should be submitted in writing and can be e-mailed to
.02 The nationwide average purchase price (for use in the housing cost/income ratio for new and existing residences) is $220,000.
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