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.

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. 2012–25, the issuer must use the nationwide average purchase price set forth in section 4.02 of Rev. Proc. 2012–25 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

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

ALEUTIANS WEST AK $389,231 $498,256 $602,308 $748,513 ANCHORAGE AK $364,462 $466,564 $563,949 $700,872 BRISTOL BAY AK $300,769 $385,026 $465,385 $578,410 DENALI AK $324,359 $415,231 $501,897 $623,744 DILLINGHAM AK $341,026 $436,564 $527,692 $655,795 FAIRBANKS NORTH AK $324,359 $415,231 $501,897 $623,744 HAINES AK $291,333 $372,923 $450,821 $560,256 JUNEAU AK $408,974 $523,538 $632,872 $786,513 KETCHIKAN GATEW AK $330,256 $422,769 $511,026 $635,128 KODIAK ISLAND AK $351,487 $449,949 $543,897 $675,949 MATANUSKA-SUSIT AK $364,462 $466,564 $563,949 $700,872 NOME AK $281,897 $360,872 $436,205 $542,103 NORTH SLOPE AK $334,974 $428,821 $518,359 $644,154 PETERSBURG CENS AK $334,974 $428,821 $518,359 $644,154 SITKA AK $442,308 $566,205 $684,462 $850,615 VALDEZ-CORDOVA AK $296,051 $378,974 $458,103 $569,333 YAKUTAT CITY AK $423,436 $542,051 $655,231 $814,308

BALDWIN AL $292,308 $374,205 $452,308 $562,103 RUSSELL AL $297,231 $380,513 $459,949 $571,590

APACHE AZ $288,462 $369,282 $446,359 $554,718 COCONINO AZ $461,538 $590,821 $714,205 $887,590 GILA AZ $333,333 $426,718 $515,795 $641,026 MARICOPA AZ $355,128 $454,615 $549,538 $682,923 MOHAVE AZ $330,769 $423,436 $511,846 $636,103 NAVAJO AZ $316,667 $405,385 $490,000 $608,974 PIMA AZ $324,359 $415,231 $501,897 $623,744 PINAL AZ $355,128 $454,615 $549,538 $682,923 YAVAPAI AZ $400,000 $512,051 $618,974 $769,231

ALAMEDA CA $748,462 $958,154 $1,158,205 $1,439,385 CONTRA COSTA CA $748,462 $958,154 $1,158,205 $1,439,385 LOS ANGELES CA $748,462 $958,154 $1,158,205 $1,439,385 MARIN CA $748,462 $958,154 $1,158,205 $1,439,385 MONTEREY CA $748,462 $958,154 $1,158,205 $1,439,385 NAPA CA $748,462 $958,154 $1,158,205 $1,439,385 ORANGE CA $748,462 $958,154 $1,158,205 $1,439,385

July 1, 2013 30 2013–27 I.R.B.

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

SAN BENITO CA $748,462 $958,154 $1,158,205 $1,439,385 SAN FRANCISCO CA $748,462 $958,154 $1,158,205 $1,439,385 SAN MATEO CA $748,462 $958,154 $1,158,205 $1,439,385 SANTA BARBARA CA $748,462 $958,154 $1,158,205 $1,439,385 SANTA CLARA CA $748,462 $958,154 $1,158,205 $1,439,385 SANTA CRUZ CA $748,462 $958,154 $1,158,205 $1,439,385 VENTURA CA $748,462 $958,154 $1,158,205 $1,439,385 ALPINE CA $561,538 $718,872 $868,923 $1,079,897 AMADOR CA $455,128 $582,615 $704,256 $875,231 BUTTE CA $410,256 $525,179 $634,821 $788,974 CALAVERAS CA $474,359 $607,231 $734,051 $912,256 COLUSA CA $407,692 $521,897 $630,872 $784,000 DEL NORTE CA $319,231 $408,667 $494,000 $613,897 EL DORADO CA $594,872 $761,538 $920,513 $1,144,000 FRESNO CA $391,026 $500,564 $605,077 $751,949 GLENN CA $294,872 $377,487 $456,308 $567,077 HUMBOLDT CA $403,846 $516,974 $624,923 $776,615 IMPERIAL CA $333,333 $426,718 $515,795 $641,026 INYO CA $448,718 $574,410 $694,359 $862,923 KERN CA $378,205 $484,154 $585,231 $727,333 KINGS CA $333,333 $426,718 $515,795 $641,026 LAKE CA $411,538 $526,821 $636,821 $791,436 LASSEN CA $292,308 $374,205 $452,308 $562,103 MADERA CA $435,897 $558,000 $674,513 $838,256 MARIPOSA CA $423,077 $541,590 $654,667 $813,590 MENDOCINO CA $525,641 $672,923 $813,385 $1,010,872 MERCED CA $484,615 $620,410 $749,897 $931,949 MONO CA $542,564 $694,564 $839,590 $1,043,385 NEVADA CA $576,923 $738,564 $892,769 $1,109,487 PLACER CA $594,872 $761,538 $920,513 $1,144,000 PLUMAS CA $420,513 $538,308 $650,718 $808,667 RIVERSIDE CA $512,821 $656,513 $793,538 $986,205 SACRAMENTO CA $594,872 $761,538 $920,513 $1,144,000 SAN BERNARDINO CA $512,821 $656,513 $793,538 $986,205 SAN DIEGO CA $715,385 $915,846 $1,107,026 $1,375,744 SAN JOAQUIN CA $501,282 $641,744 $775,692 $964,000 SAN LUIS OBISPO CA $705,128 $902,667 $1,091,128 $1,356,051 SHASTA CA $434,615 $556,359 $672,513 $835,795 SIERRA CA $312,564 $400,103 $483,641 $601,077 SISKIYOU CA $301,282 $385,692 $466,205 $579,385 SOLANO CA $571,795 $732,000 $884,821 $1,099,641 SONOMA CA $679,487 $869,846 $1,051,487 $1,306,718 STANISLAUS CA $434,615 $556,359 $672,513 $835,795 SUTTER CA $435,897 $558,000 $674,513 $838,256 TEHAMA CA $320,513 $410,308 $495,949 $616,359 TULARE CA $333,333 $426,718 $515,795 $641,026 TUOLUMNE CA $448,718 $574,410 $694,359 $862,923 YOLO CA $594,872 $761,538 $920,513 $1,144,000 YUBA CA $435,897 $558,000 $674,513 $838,256

ADAMS CO $416,667 $533,385 $644,769 $801,282 ARAPAHOE CO $416,667 $533,385 $644,769 $801,282 ARCHULETA CO $325,641 $416,872 $503,897 $626,205 BOULDER CO $471,795 $603,949 $730,051 $907,282 BROOMFIELD CO $416,667 $533,385 $644,769 $801,282 CHAFFEE CO $287,179 $367,641 $444,359 $552,256 CLEAR CREEK CO $416,667 $533,385 $644,769 $801,282 DENVER CO $416,667 $533,385 $644,769 $801,282 DOUGLAS CO $416,667 $533,385 $644,769 $801,282

2013–27 I.R.B. 31 July 1, 2013

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

EAGLE CO $748,462 $958,154 $1,158,205 $1,439,385 EL PASO CO $333,333 $426,718 $515,795 $641,026 ELBERT CO $416,667 $533,385 $644,769 $801,282 GARFIELD CO $435,897 $558,000 $674,513 $838,256 GILPIN CO $416,667 $533,385 $644,769 $801,282 GRAND CO $365,385 $467,744 $565,385 $702,667 GUNNISON CO $444,872 $569,487 $688,410 $855,538 HINSDALE CO $571,795 $732,000 $884,821 $1,099,641 JEFFERSON CO $416,667 $533,385 $644,769 $801,282 LA PLATA CO $455,128 $582,615 $704,256 $875,231 LAKE CO $748,462 $958,154 $1,158,205 $1,439,385 LARIMER CO $320,513 $410,308 $495,949 $616,359 MESA CO $380,769 $487,436 $589,231 $732,256 MINERAL CO $307,692 $393,897 $476,103 $591,692 OURAY CO $494,872 $633,538 $765,795 $951,692 PARK CO $416,667 $533,385 $644,769 $801,282 PITKIN CO $748,462 $958,154 $1,158,205 $1,439,385 ROUTT CO $692,308 $886,256 $1,071,333 $1,331,385 SAN JUAN CO $435,897 $558,000 $674,513 $838,256 SAN MIGUEL CO $748,462 $958,154 $1,158,205 $1,439,385 SUMMIT CO $748,462 $958,154 $1,158,205 $1,439,385 TELLER CO $333,333 $426,718 $515,795 $641,026 WELD CO $428,205 $548,154 $662,615 $823,487

FAIRFIELD CT $726,923 $930,615 $1,124,872 $1,397,949 HARTFORD CT $451,282 $577,692 $698,308 $867,846 LITCHFIELD CT $384,615 $492,359 $595,179 $739,641 MIDDLESEX CT $451,282 $577,692 $698,308 $867,846 NEW HAVEN CT $397,436 $508,769 $614,974 $764,308 NEW LONDON CT $408,974 $523,538 $632,872 $786,513 TOLLAND CT $451,282 $577,692 $698,308 $867,846 WINDHAM CT $279,487 $357,795 $432,462 $537,487

DISTRICT OF COLUMBIA DC $748,462 $958,154 $1,158,205 $1,439,385

KENT DE $385,897 $494,000 $597,128 $742,103 NEW CASTLE DE $430,769 $551,436 $666,564 $828,410 SUSSEX DE $384,615 $492,359 $595,179 $739,641

BAKER FL $397,436 $508,769 $614,974 $764,308 BAY FL $406,410 $520,256 $628,872 $781,538 BREVARD FL $298,718 $382,410 $462,256 $574,462 BROWARD FL $434,615 $556,359 $672,513 $835,795 CHARLOTTE FL $303,846 $388,974 $470,154 $584,308 CLAY FL $397,436 $508,769 $614,974 $764,308 COLLIER FL $544,872 $697,538 $843,128 $1,047,846 DUVAL FL $397,436 $508,769 $614,974 $764,308 FLAGLER FL $294,872 $377,487 $456,308 $567,077 FRANKLIN FL $312,821 $400,462 $484,051 $601,590 HERNANDO FL $300,000 $384,051 $464,205 $576,923 HILLSBOROUGH FL $300,000 $384,051 $464,205 $576,923 INDIAN RIVER FL $291,026 $372,564 $450,308 $559,641 LAKE FL $362,821 $464,462 $561,436 $697,744 LEE FL $365,385 $467,744 $565,385 $702,667 MANATEE FL $453,846 $580,974 $702,308 $872,769 MARTIN FL $384,615 $492,359 $595,179 $739,641 MIAMI-DADE FL $434,615 $556,359 $672,513 $835,795 MONROE FL $748,462 $958,154 $1,158,205 $1,439,385 NASSAU FL $397,436 $508,769 $614,974 $764,308

July 1, 2013 32 2013–27 I.R.B.

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

OKALOOSA FL $320,513 $410,308 $495,949 $616,359 ORANGE FL $362,821 $464,462 $561,436 $697,744 OSCEOLA FL $362,821 $464,462 $561,436 $697,744 PALM BEACH FL $434,615 $556,359 $672,513 $835,795 PASCO FL $300,000 $384,051 $464,205 $576,923 PINELLAS FL $300,000 $384,051 $464,205 $576,923 SARASOTA FL $453,846 $580,974 $702,308 $872,769 SEMINOLE FL $362,821 $464,462 $561,436 $697,744 ST. JOHNS FL $397,436 $508,769 $614,974 $764,308 ST. LUCIE FL $384,615 $492,359 $595,179 $739,641 SUMTER FL $285,897 $366,000 $442,410 $549,795 VOLUSIA FL $311,538 $398,821 $482,051 $599,128 WALTON FL $372,092 $476,308 $575,795 $715,538

BARROW GA $355,128 $454,615 $549,538 $682,923 BARTOW GA $355,128 $454,615 $549,538 $682,923 BRANTLEY GA $283,333 $362,718 $438,410 $544,872 BUTTS GA $355,128 $454,615 $549,538 $682,923 CARROLL GA $355,128 $454,615 $549,538 $682,923 CHATTAHOOCHEE GA $297,231 $380,513 $459,949 $571,590 CHEROKEE GA $355,128 $454,615 $549,538 $682,923 CLARKE GA $306,410 $392,256 $474,154 $589,231 CLAYTON GA $355,128 $454,615 $549,538 $682,923 COBB GA $355,128 $454,615 $549,538 $682,923 COWETA GA $355,128 $454,615 $549,538 $682,923 DAWSON GA $355,128 $454,615 $549,538 $682,923 DEKALB GA $355,128 $454,615 $549,538 $682,923 DOUGLAS GA $355,128 $454,615 $549,538 $682,923 FAYETTE GA $355,128 $454,615 $549,538 $682,923 FORSYTH GA $355,128 $454,615 $549,538 $682,923 FULTON GA $355,128 $454,615 $549,538 $682,923 GLYNN GA $283,333 $362,718 $438,410 $544,872 GREENE GA $679,487 $869,846 $1,051,487 $1,306,718 GWINNETT GA $355,128 $454,615 $549,538 $682,923 HARALSON GA $355,128 $454,615 $549,538 $682,923 HARRIS GA $297,231 $380,513 $459,949 $571,590 HEARD GA $355,128 $454,615 $549,538 $682,923 HENRY GA $355,128 $454,615 $549,538 $682,923 JASPER GA $355,128 $454,615 $549,538 $682,923 LAMAR GA $355,128 $454,615 $549,538 $682,923 MADISON GA $306,410 $392,256 $474,154 $589,231 MARION GA $297,231 $380,513 $459,949 $571,590 MCINTOSH GA $283,333 $362,718 $438,410 $544,872 MERIWETHER GA $355,128 $454,615 $549,538 $682,923 MUSCOGEE GA $297,231 $380,513 $459,949 $571,590 NEWTON GA $355,128 $454,615 $549,538 $682,923 OCONEE GA $306,410 $392,256 $474,154 $589,231 OGLETHORPE GA $306,410 $392,256 $474,154 $589,231 PAULDING GA $355,128 $454,615 $549,538 $682,923 PICKENS GA $355,128 $454,615 $549,538 $682,923 PIKE GA $355,128 $454,615 $549,538 $682,923 ROCKDALE GA $355,128 $454,615 $549,538 $682,923 SPALDING GA $355,128 $454,615 $549,538 $682,923 WALTON GA $355,128 $454,615 $549,538 $682,923

HAWAII HI $634,615 $812,410 $982,051 $1,220,410 HONOLULU HI $814,103 $1,042,205 $1,259,795 $1,565,590 KALAWAO HI $734,615 $940,462 $1,136,769 $1,412,769 KAUAI HI $793,590 $1,015,949 $1,228,051 $1,526,154

2013–27 I.R.B. 33 July 1, 2013

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

MAUI HI $810,256 $1,037,282 $1,253,846 $1,558,205

ADA ID $311,538 $398,821 $482,051 $599,128 ADAMS ID $280,769 $359,436 $434,462 $539,949 BLAINE ID $748,462 $958,154 $1,158,205 $1,439,385 BOISE ID $311,538 $398,821 $482,051 $599,128 CANYON ID $311,538 $398,821 $482,051 $599,128 GEM ID $311,538 $398,821 $482,051 $599,128 KOOTENAI ID $293,590 $375,846 $454,308 $564,564 OWYHEE ID $311,538 $398,821 $482,051 $599,128 TETON ID $711,538 $910,872 $1,101,077 $1,368,359 VALLEY ID $474,359 $607,231 $734,051 $912,256

BOND IL $288,462 $369,282 $446,359 $554,718 BOONE IL $347,949 $445,436 $538,410 $669,128 CALHOUN IL $288,462 $369,282 $446,359 $554,718 CLINTON IL $288,462 $369,282 $446,359 $554,718 COOK IL $420,513 $538,308 $650,718 $808,667 DEKALB IL $420,513 $538,308 $650,718 $808,667 DUPAGE IL $420,513 $538,308 $650,718 $808,667 GRUNDY IL $420,513 $538,308 $650,718 $808,667 JERSEY IL $288,462 $369,282 $446,359 $554,718 KANE IL $420,513 $538,308 $650,718 $808,667 KENDALL IL $420,513 $538,308 $650,718 $808,667 LAKE IL $420,513 $538,308 $650,718 $808,667 MACOUPIN IL $288,462 $369,282 $446,359 $554,718 MADISON IL $288,462 $369,282 $446,359 $554,718 MCHENRY IL $420,513 $538,308 $650,718 $808,667 MONROE IL $288,462 $369,282 $446,359 $554,718 ST. CLAIR IL $288,462 $369,282 $446,359 $554,718 WILL IL $420,513 $538,308 $650,718 $808,667 WINNEBAGO IL $347,949 $445,436 $538,410 $669,128

CLARK IN $310,256 $397,179 $480,103 $596,667 DEARBORN IN $346,154 $443,128 $535,641 $665,692 FLOYD IN $310,256 $397,179 $480,103 $596,667 FRANKLIN IN $346,154 $443,128 $535,641 $665,692 HARRISON IN $310,256 $397,179 $480,103 $596,667 JASPER IN $420,513 $538,308 $650,718 $808,667 LAKE IN $420,513 $538,308 $650,718 $808,667 NEWTON IN $420,513 $538,308 $650,718 $808,667 OHIO IN $346,154 $443,128 $535,641 $665,692 PORTER IN $420,513 $538,308 $650,718 $808,667 WASHINGTON IN $310,256 $397,179 $480,103 $596,667

BOONE KY $346,154 $443,128 $535,641 $665,692 BRACKEN KY $346,154 $443,128 $535,641 $665,692 BULLITT KY $310,256 $397,179 $480,103 $596,667 CAMPBELL KY $346,154 $443,128 $535,641 $665,692 GALLATIN KY $346,154 $443,128 $535,641 $665,692 GRANT KY $346,154 $443,128 $535,641 $665,692 HENRY KY $310,256 $397,179 $480,103 $596,667 JEFFERSON KY $310,256 $397,179 $480,103 $596,667 KENTON KY $346,154 $443,128 $535,641 $665,692 MEADE KY $310,256 $397,179 $480,103 $596,667 NELSON KY $310,256 $397,179 $480,103 $596,667 OLDHAM KY $310,256 $397,179 $480,103 $596,667 PENDLETON KY $346,154 $443,128 $535,641 $665,692 SHELBY KY $310,256 $397,179 $480,103 $596,667

July 1, 2013 34 2013–27 I.R.B.

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

SPENCER KY $310,256 $397,179 $480,103 $596,667 TRIMBLE KY $310,256 $397,179 $480,103 $596,667

ASCENSION LA $287,179 $367,641 $444,359 $552,256 EAST BATON ROUG LA $287,179 $367,641 $444,359 $552,256 EAST FELICIANA LA $287,179 $367,641 $444,359 $552,256 IBERVILLE LA $287,179 $367,641 $444,359 $552,256 JEFFERSON LA $294,872 $377,487 $456,308 $567,077 LIVINGSTON LA $287,179 $367,641 $444,359 $552,256 ORLEANS LA $294,872 $377,487 $456,308 $567,077 PLAQUEMINES LA $294,872 $377,487 $456,308 $567,077 POINTE COUPEE LA $287,179 $367,641 $444,359 $552,256 ST. BERNARD LA $294,872 $377,487 $456,308 $567,077 ST. CHARLES LA $294,872 $377,487 $456,308 $567,077 ST. HELENA LA $287,179 $367,641 $444,359 $552,256 ST. JOHN THE BA LA $294,872 $377,487 $456,308 $567,077 ST. TAMMANY LA $294,872 $377,487 $456,308 $567,077 WEST BATON ROUG LA $287,179 $367,641 $444,359 $552,256 WEST FELICIANA LA $287,179 $367,641 $444,359 $552,256

BARNSTABLE MA $474,359 $607,231 $734,051 $912,256 BRISTOL MA $487,179 $623,692 $753,897 $936,872 DUKES MA $748,462 $958,154 $1,158,205 $1,439,385 ESSEX MA $537,179 $687,692 $831,231 $1,033,026 FRANKLIN MA $326,923 $418,513 $505,897 $628,718 HAMPDEN MA $326,923 $418,513 $505,897 $628,718 HAMPSHIRE MA $326,923 $418,513 $505,897 $628,718 MIDDLESEX MA $537,179 $687,692 $831,231 $1,033,026 NANTUCKET MA $748,462 $958,154 $1,158,205 $1,439,385 NORFOLK MA $537,179 $687,692 $831,231 $1,033,026 PLYMOUTH MA $537,179 $687,692 $831,231 $1,033,026 SUFFOLK MA $537,179 $687,692 $831,231 $1,033,026 WORCESTER MA $394,872 $505,487 $611,026 $759,385

ANNE ARUNDEL MD $574,359 $735,282 $888,769 $1,104,564 BALTIMORE MD $574,359 $735,282 $888,769 $1,104,564 BALTIMORE CITY MD $574,359 $735,282 $888,769 $1,104,564 CALVERT MD $748,462 $958,154 $1,158,205 $1,439,385 CARROLL MD $574,359 $735,282 $888,769 $1,104,564 CECIL MD $430,769 $551,436 $666,564 $828,410 CHARLES MD $748,462 $958,154 $1,158,205 $1,439,385 FREDERICK MD $748,462 $958,154 $1,158,205 $1,439,385 GARRETT MD $448,718 $574,410 $694,359 $862,923 HARFORD MD $574,359 $735,282 $888,769 $1,104,564 HOWARD MD $574,359 $735,282 $888,769 $1,104,564 KENT MD $352,564 $451,333 $545,538 $678,000 MONTGOMERY MD $748,462 $958,154 $1,158,205 $1,439,385 PRINCE GEORGE’S MD $748,462 $958,154 $1,158,205 $1,439,385 QUEEN ANNE’S MD $574,359 $735,282 $888,769 $1,104,564 SOMERSET MD $337,179 $431,641 $521,744 $648,410 ST. MARY’S MD $410,256 $525,179 $634,821 $788,974 TALBOT MD $455,128 $582,615 $704,256 $875,231 WASHINGTON MD $387,179 $495,641 $599,128 $744,564 WICOMICO MD $337,179 $431,641 $521,744 $648,410 WORCESTER MD $448,718 $574,410 $694,359 $862,923

CUMBERLAND ME $346,154 $443,128 $535,641 $665,692 HANCOCK ME $279,487 $357,795 $432,462 $537,487 KNOX ME $286,615 $366,923 $443,487 $551,179

2013–27 I.R.B. 35 July 1, 2013

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

LINCOLN ME $326,923 $418,513 $505,897 $628,718 SAGADAHOC ME $346,154 $443,128 $535,641 $665,692 YORK ME $346,154 $443,128 $535,641 $665,692

BERRIEN MI $306,410 $392,256 $474,154 $589,231 KALAMAZOO MI $293,590 $375,846 $454,308 $564,564 LAPEER MI $305,128 $390,615 $472,154 $586,769 LENAWEE MI $305,128 $390,615 $472,154 $586,769 LIVINGSTON MI $305,128 $390,615 $472,154 $586,769 MACOMB MI $305,128 $390,615 $472,154 $586,769 MONROE MI $305,128 $390,615 $472,154 $586,769 OAKLAND MI $305,128 $390,615 $472,154 $586,769 ST. CLAIR MI $305,128 $390,615 $472,154 $586,769 VAN BUREN MI $293,590 $375,846 $454,308 $564,564 WASHTENAW MI $353,846 $452,974 $547,538 $680,462 WAYNE MI $305,128 $390,615 $472,154 $586,769

ANOKA MN $374,359 $479,231 $579,282 $719,897 CARVER MN $374,359 $479,231 $579,282 $719,897 CHISAGO MN $374,359 $479,231 $579,282 $719,897 COOK MN $303,846 $388,974 $470,154 $584,308 DAKOTA MN $374,359 $479,231 $579,282 $719,897 HENNEPIN MN $374,359 $479,231 $579,282 $719,897 ISANTI MN $374,359 $479,231 $579,282 $719,897 RAMSEY MN $374,359 $479,231 $579,282 $719,897 SCOTT MN $374,359 $479,231 $579,282 $719,897 SHERBURNE MN $374,359 $479,231 $579,282 $719,897 WASHINGTON MN $374,359 $479,231 $579,282 $719,897 WRIGHT MN $374,359 $479,231 $579,282 $719,897

CRAWFORD MO $288,462 $369,282 $446,359 $554,718 FRANKLIN MO $288,462 $369,282 $446,359 $554,718 JEFFERSON MO $288,462 $369,282 $446,359 $554,718 LINCOLN MO $288,462 $369,282 $446,359 $554,718 ST. CHARLES MO $288,462 $369,282 $446,359 $554,718 ST. LOUIS MO $288,462 $369,282 $446,359 $554,718 ST. LOUIS CITY MO $288,462 $369,282 $446,359 $554,718 WARREN MO $288,462 $369,282 $446,359 $554,718 WASHINGTON MO $288,462 $369,282 $446,359 $554,718

CARBON MT $298,718 $382,410 $462,256 $574,462 FLATHEAD MT $309,026 $395,590 $478,205 $594,256 GALLATIN MT $396,154 $507,128 $613,026 $761,846 JEFFERSON MT $350,000 $448,051 $541,590 $673,077 LAKE MT $308,974 $395,538 $478,103 $594,154 LEWIS AND CLARK MT $350,000 $448,051 $541,590 $673,077 MADISON MT $288,974 $369,949 $447,179 $555,692 MISSOULA MT $298,718 $382,410 $462,256 $574,462 RAVALLI MT $311,538 $398,821 $482,051 $599,128 SWEET GRASS MT $355,128 $454,615 $549,538 $682,923 YELLOWSTONE MT $298,718 $382,410 $462,256 $574,462

ANSON NC $311,538 $398,821 $482,051 $599,128 BRUNSWICK NC $311,538 $398,821 $482,051 $599,128 BUNCOMBE NC $311,538 $398,821 $482,051 $599,128 CABARRUS NC $311,538 $398,821 $482,051 $599,128 CAMDEN NC $748,462 $958,154 $1,158,205 $1,439,385 CARTERET NC $294,872 $377,487 $456,308 $567,077 CHATHAM NC $343,231 $439,385 $531,128 $660,051

July 1, 2013 36 2013–27 I.R.B.

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

CURRITUCK NC $470,615 $602,462 $728,256 $905,026 DARE NC $471,795 $603,949 $730,051 $907,282 DURHAM NC $343,231 $439,385 $531,128 $660,051 FRANKLIN NC $302,564 $387,333 $468,205 $581,846 GASTON NC $311,538 $398,821 $482,051 $599,128 HAYWOOD NC $311,538 $398,821 $482,051 $599,128 HENDERSON NC $311,538 $398,821 $482,051 $599,128 HYDE NC $495,385 $634,154 $766,564 $952,667 JOHNSTON NC $302,564 $387,333 $468,205 $581,846 MADISON NC $311,538 $398,821 $482,051 $599,128 MECKLENBURG NC $311,538 $398,821 $482,051 $599,128 NEW HANOVER NC $311,538 $398,821 $482,051 $599,128 ONSLOW NC $314,103 $402,103 $486,051 $604,051 ORANGE NC $343,231 $439,385 $531,128 $660,051 PASQUOTANK NC $748,462 $958,154 $1,158,205 $1,439,385 PENDER NC $311,538 $398,821 $482,051 $599,128 PERQUIMANS NC $748,462 $958,154 $1,158,205 $1,439,385 PERSON NC $343,231 $439,385 $531,128 $660,051 TRANSYLVANIA NC $301,282 $385,692 $466,205 $579,385 UNION NC $311,538 $398,821 $482,051 $599,128 WAKE NC $302,564 $387,333 $468,205 $581,846 WATAUGA NC $292,308 $374,205 $452,308 $562,103

BILLINGS ND $312,564 $400,103 $483,641 $601,077 STARK ND $312,564 $400,103 $483,641 $601,077

BELKNAP NH $288,462 $369,282 $446,359 $554,718 GRAFTON NH $288,462 $369,282 $446,359 $554,718 HILLSBOROUGH NH $412,821 $528,462 $638,821 $793,897 MERRIMACK NH $310,256 $397,179 $480,103 $596,667 ROCKINGHAM NH $537,179 $687,692 $831,231 $1,033,026 STRAFFORD NH $537,179 $687,692 $831,231 $1,033,026

ATLANTIC NJ $465,385 $595,744 $720,154 $894,974 BERGEN NJ $748,462 $958,154 $1,158,205 $1,439,385 BURLINGTON NJ $430,769 $551,436 $666,564 $828,410 CAMDEN NJ $430,769 $551,436 $666,564 $828,410 CAPE MAY NJ $500,000 $640,103 $773,692 $961,538 CUMBERLAND NJ $415,385 $531,744 $642,769 $798,821 ESSEX NJ $748,462 $958,154 $1,158,205 $1,439,385 GLOUCESTER NJ $430,769 $551,436 $666,564 $828,410 HUDSON NJ $748,462 $958,154 $1,158,205 $1,439,385 HUNTERDON NJ $748,462 $958,154 $1,158,205 $1,439,385 MERCER NJ $451,282 $577,692 $698,308 $867,846 MIDDLESEX NJ $748,462 $958,154 $1,158,205 $1,439,385 MONMOUTH NJ $748,462 $958,154 $1,158,205 $1,439,385 MORRIS NJ $748,462 $958,154 $1,158,205 $1,439,385 OCEAN NJ $748,462 $958,154 $1,158,205 $1,439,385 PASSAIC NJ $748,462 $958,154 $1,158,205 $1,439,385 SALEM NJ $430,769 $551,436 $666,564 $828,410 SOMERSET NJ $748,462 $958,154 $1,158,205 $1,439,385 SUSSEX NJ $748,462 $958,154 $1,158,205 $1,439,385 UNION NJ $748,462 $958,154 $1,158,205 $1,439,385 WARREN NJ $412,821 $528,462 $638,821 $793,897

LOS ALAMOS NM $390,410 $499,795 $604,103 $750,769 SAN JUAN NM $288,462 $369,282 $446,359 $554,718 SANTA FE NM $438,462 $561,282 $678,462 $843,179 TAOS NM $293,692 $375,949 $454,462 $564,769

2013–27 I.R.B. 37 July 1, 2013

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

CARSON CITY NV $408,974 $523,538 $632,872 $786,513 CLARK NV $410,256 $525,179 $634,821 $788,974 DOUGLAS NV $480,769 $615,487 $743,949 $924,564 ELKO NV $333,333 $426,718 $515,795 $641,026 EUREKA NV $333,333 $426,718 $515,795 $641,026 LYON NV $339,744 $434,923 $525,744 $653,333 NYE NV $333,333 $426,718 $515,795 $641,026 STOREY NV $414,103 $530,103 $640,769 $796,359 WASHOE NV $414,103 $530,103 $640,769 $796,359

ALBANY NY $320,513 $410,308 $495,949 $616,359 BRONX NY $748,462 $958,154 $1,158,205 $1,439,385 COLUMBIA NY $283,333 $362,718 $438,410 $544,872 DUTCHESS NY $455,128 $582,615 $704,256 $875,231 ERIE NY $283,333 $362,718 $438,410 $544,872 KINGS NY $748,462 $958,154 $1,158,205 $1,439,385 MADISON NY $288,462 $369,282 $446,359 $554,718 NASSAU NY $748,462 $958,154 $1,158,205 $1,439,385 NEW YORK NY $748,462 $958,154 $1,158,205 $1,439,385 NIAGARA NY $283,333 $362,718 $438,410 $544,872 ONONDAGA NY $288,462 $369,282 $446,359 $554,718 ORANGE NY $455,128 $582,615 $704,256 $875,231 OSWEGO NY $288,462 $369,282 $446,359 $554,718 PUTNAM NY $748,462 $958,154 $1,158,205 $1,439,385 QUEENS NY $748,462 $958,154 $1,158,205 $1,439,385 RENSSELAER NY $320,513 $410,308 $495,949 $616,359 RICHMOND NY $748,462 $958,154 $1,158,205 $1,439,385 ROCKLAND NY $748,462 $958,154 $1,158,205 $1,439,385 SARATOGA NY $320,513 $410,308 $495,949 $616,359 SCHENECTADY NY $320,513 $410,308 $495,949 $616,359 SCHOHARIE NY $320,513 $410,308 $495,949 $616,359 SUFFOLK NY $748,462 $958,154 $1,158,205 $1,439,385 ULSTER NY $416,667 $533,385 $644,769 $801,282 WESTCHESTER NY $748,462 $958,154 $1,158,205 $1,439,385

ASHTABULA OH $298,718 $382,410 $462,256 $574,462 ATHENS OH $443,590 $567,846 $686,410 $853,077 BROWN OH $346,154 $443,128 $535,641 $665,692 BUTLER OH $346,154 $443,128 $535,641 $665,692 CARROLL OH $284,615 $364,359 $440,410 $547,333 CLERMONT OH $346,154 $443,128 $535,641 $665,692 CUYAHOGA OH $306,410 $392,256 $474,154 $589,231 DELAWARE OH $350,000 $448,051 $541,590 $673,077 FAIRFIELD OH $350,000 $448,051 $541,590 $673,077 FRANKLIN OH $350,000 $448,051 $541,590 $673,077 GEAUGA OH $306,410 $392,256 $474,154 $589,231 GREENE OH $278,205 $356,154 $430,513 $535,026 HAMILTON OH $346,154 $443,128 $535,641 $665,692 LAKE OH $306,410 $392,256 $474,154 $589,231 LICKING OH $350,000 $448,051 $541,590 $673,077 LORAIN OH $306,410 $392,256 $474,154 $589,231 MADISON OH $350,000 $448,051 $541,590 $673,077 MEDINA OH $306,410 $392,256 $474,154 $589,231 MERCER OH $300,000 $384,051 $464,205 $576,923 MIAMI OH $278,205 $356,154 $430,513 $535,026 MONTGOMERY OH $278,205 $356,154 $430,513 $535,026 MORROW OH $350,000 $448,051 $541,590 $673,077 PICKAWAY OH $350,000 $448,051 $541,590 $673,077 PORTAGE OH $338,462 $433,282 $523,744 $650,872

July 1, 2013 38 2013–27 I.R.B.

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

PREBLE OH $278,205 $356,154 $430,513 $535,026 STARK OH $284,615 $364,359 $440,410 $547,333 SUMMIT OH $338,462 $433,282 $523,744 $650,872 UNION OH $350,000 $448,051 $541,590 $673,077 VAN WERT OH $308,974 $395,538 $478,103 $594,154 WARREN OH $346,154 $443,128 $535,641 $665,692

BENTON OR $346,154 $443,128 $535,641 $665,692 CLACKAMAS OR $429,487 $549,795 $664,615 $825,949 CLATSOP OR $356,410 $456,256 $551,538 $685,385 COLUMBIA OR $429,487 $549,795 $664,615 $825,949 CURRY OR $360,256 $461,179 $557,487 $692,821 DESCHUTES OR $458,974 $587,538 $710,205 $882,667 HOOD RIVER OR $403,846 $516,974 $624,923 $776,615 JACKSON OR $433,333 $554,718 $670,564 $833,333 JOSEPHINE OR $333,333 $426,718 $515,795 $641,026 LANE OR $352,564 $451,333 $545,538 $678,000 LINCOLN OR $320,513 $410,308 $495,949 $616,359 MARION OR $302,564 $387,333 $468,205 $581,846 MULTNOMAH OR $429,487 $549,795 $664,615 $825,949 POLK OR $302,564 $387,333 $468,205 $581,846 TILLAMOOK OR $352,564 $451,333 $545,538 $678,000 WASHINGTON OR $429,487 $549,795 $664,615 $825,949 YAMHILL OR $429,487 $549,795 $664,615 $825,949

ALLEGHENY PA $335,897 $430,000 $519,795 $645,949 ARMSTRONG PA $335,897 $430,000 $519,795 $645,949 BEAVER PA $335,897 $430,000 $519,795 $645,949 BERKS PA $307,692 $393,897 $476,103 $591,692 BUCKS PA $430,769 $551,436 $666,564 $828,410 BUTLER PA $335,897 $430,000 $519,795 $645,949 CARBON PA $412,821 $528,462 $638,821 $793,897 CENTRE PA $287,179 $367,641 $444,359 $552,256 CHESTER PA $430,769 $551,436 $666,564 $828,410 DELAWARE PA $430,769 $551,436 $666,564 $828,410 FAYETTE PA $335,897 $430,000 $519,795 $645,949 LANCASTER PA $393,590 $503,846 $609,026 $756,923 LEHIGH PA $412,821 $528,462 $638,821 $793,897 MONTGOMERY PA $430,769 $551,436 $666,564 $828,410 NORTHAMPTON PA $412,821 $528,462 $638,821 $793,897 PHILADELPHIA PA $430,769 $551,436 $666,564 $828,410 PIKE PA $748,462 $958,154 $1,158,205 $1,439,385 WASHINGTON PA $335,897 $430,000 $519,795 $645,949 WESTMORELAND PA $335,897 $430,000 $519,795 $645,949 YORK PA $435,897 $558,000 $674,513 $838,256

BRISTOL RI $487,179 $623,692 $753,897 $936,872 KENT RI $487,179 $623,692 $753,897 $936,872 NEWPORT RI $487,179 $623,692 $753,897 $936,872 PROVIDENCE RI $487,179 $623,692 $753,897 $936,872 WASHINGTON RI $487,179 $623,692 $753,897 $936,872

BEAUFORT SC $397,436 $508,769 $614,974 $764,308 BERKELEY SC $343,590 $439,846 $531,692 $660,769 CHARLESTON SC $343,590 $439,846 $531,692 $660,769 DORCHESTER SC $343,590 $439,846 $531,692 $660,769 GEORGETOWN SC $405,128 $518,615 $626,923 $779,077 GREENVILLE SC $302,564 $387,333 $468,205 $581,846 HORRY SC $293,590 $375,846 $454,308 $564,564

2013–27 I.R.B. 39 July 1, 2013

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

JASPER SC $397,436 $508,769 $614,974 $764,308 LAURENS SC $302,564 $387,333 $468,205 $581,846 PICKENS SC $302,564 $387,333 $468,205 $581,846 YORK SC $311,538 $398,821 $482,051 $599,128

CANNON TN $443,590 $567,846 $686,410 $853,077 CHEATHAM TN $443,590 $567,846 $686,410 $853,077 DAVIDSON TN $443,590 $567,846 $686,410 $853,077 DICKSON TN $443,590 $567,846 $686,410 $853,077 HICKMAN TN $443,590 $567,846 $686,410 $853,077 MACON TN $443,590 $567,846 $686,410 $853,077 ROBERTSON TN $443,590 $567,846 $686,410 $853,077 RUTHERFORD TN $443,590 $567,846 $686,410 $853,077 SMITH TN $443,590 $567,846 $686,410 $853,077 SUMNER TN $443,590 $567,846 $686,410 $853,077 TROUSDALE TN $443,590 $567,846 $686,410 $853,077 WILLIAMSON TN $443,590 $567,846 $686,410 $853,077 WILSON TN $443,590 $567,846 $686,410 $853,077

ATASCOSA TX $341,026 $436,564 $527,692 $655,795 AUSTIN TX $279,538 $357,846 $432,564 $537,590 BANDERA TX $341,026 $436,564 $527,692 $655,795 BASTROP TX $296,154 $379,128 $458,256 $569,538 BEXAR TX $341,026 $436,564 $527,692 $655,795 BRAZORIA TX $279,538 $357,846 $432,564 $537,590 CALDWELL TX $296,154 $379,128 $458,256 $569,538 CHAMBERS TX $279,538 $357,846 $432,564 $537,590 COMAL TX $341,026 $436,564 $527,692 $655,795 FORT BEND TX $279,538 $357,846 $432,564 $537,590 GALVESTON TX $279,538 $357,846 $432,564 $537,590 GUADALUPE TX $341,026 $436,564 $527,692 $655,795 HARRIS TX $279,538 $357,846 $432,564 $537,590 HAYS TX $296,154 $379,128 $458,256 $569,538 JEFF DAVIS TX $278,205 $356,154 $430,513 $535,026 KENDALL TX $341,026 $436,564 $527,692 $655,795 LIBERTY TX $279,538 $357,846 $432,564 $537,590 MEDINA TX $341,026 $436,564 $527,692 $655,795 MONTGOMERY TX $279,538 $357,846 $432,564 $537,590 SAN JACINTO TX $279,538 $357,846 $432,564 $537,590 TRAVIS TX $296,154 $379,128 $458,256 $569,538 WALLER TX $279,538 $357,846 $432,564 $537,590 WILLIAMSON TX $296,154 $379,128 $458,256 $569,538 WILSON TX $341,026 $436,564 $527,692 $655,795

DAGGETT UT $310,205 $397,128 $480,000 $596,564 DAVIS UT $407,692 $521,897 $630,872 $784,000 JUAB UT $332,051 $425,077 $513,795 $638,564 KANE UT $393,590 $503,846 $609,026 $756,923 MORGAN UT $407,692 $521,897 $630,872 $784,000 RICH UT $304,308 $389,538 $470,872 $585,179 SALT LAKE UT $748,462 $958,154 $1,158,205 $1,439,385 SUMMIT UT $748,462 $958,154 $1,158,205 $1,439,385 TOOELE UT $748,462 $958,154 $1,158,205 $1,439,385 UTAH UT $332,051 $425,077 $513,795 $638,564 WASATCH UT $442,308 $566,205 $684,462 $850,615 WASHINGTON UT $382,051 $489,077 $591,179 $734,718 WEBER UT $407,692 $521,897 $630,872 $784,000

ALBEMARLE VA $448,205 $573,795 $693,538 $861,949

July 1, 2013 40 2013–27 I.R.B.

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

ALEXANDRIA VA $748,462 $958,154 $1,158,205 $1,439,385 AMELIA VA $549,641 $703,641 $850,513 $1,057,026 AMHERST VA $299,590 $383,538 $463,590 $576,103 APPOMATTOX VA $299,590 $383,538 $463,590 $576,103 ARLINGTON VA $748,462 $958,154 $1,158,205 $1,439,385 BEDFORD VA $299,590 $383,538 $463,590 $576,103 BEDFORD IND VA $299,590 $383,538 $463,590 $576,103 BOTETOURT VA $287,179 $367,641 $444,359 $552,256 CAMPBELL VA $299,590 $383,538 $463,590 $576,103 CAROLINE VA $549,641 $703,641 $850,513 $1,057,026 CHARLES CITY VA $549,641 $703,641 $850,513 $1,057,026 CHARLOTTESVILLE VA $448,205 $573,795 $693,538 $861,949 CHESAPEAKE VA $470,615 $602,462 $728,256 $905,026 CHESTERFIELD VA $549,641 $703,641 $850,513 $1,057,026 CLARKE VA $748,462 $958,154 $1,158,205 $1,439,385 COLONIAL HEIGHT VA $549,641 $703,641 $850,513 $1,057,026 CRAIG VA $287,179 $367,641 $444,359 $552,256 CULPEPER VA $392,308 $502,205 $607,077 $754,462 CUMBERLAND VA $549,641 $703,641 $850,513 $1,057,026 DINWIDDIE VA $549,641 $703,641 $850,513 $1,057,026 ESSEX VA $384,615 $492,359 $595,179 $739,641 FAIRFAX VA $748,462 $958,154 $1,158,205 $1,439,385 FAIRFAX IND VA $748,462 $958,154 $1,158,205 $1,439,385 FALLS CHURCH VA $748,462 $958,154 $1,158,205 $1,439,385 FAUQUIER VA $748,462 $958,154 $1,158,205 $1,439,385 FLUVANNA VA $448,205 $573,795 $693,538 $861,949 FRANKLIN VA $287,179 $367,641 $444,359 $552,256 FREDERICK VA $487,179 $623,692 $753,897 $936,872 FREDERICKSBURG VA $748,462 $958,154 $1,158,205 $1,439,385 GILES VA $299,590 $383,538 $463,590 $576,103 GLOUCESTER VA $470,615 $602,462 $728,256 $905,026 GOOCHLAND VA $549,641 $703,641 $850,513 $1,057,026 GREENE VA $448,205 $573,795 $693,538 $861,949 HAMPTON VA $470,615 $602,462 $728,256 $905,026 HANOVER VA $549,641 $703,641 $850,513 $1,057,026 HARRISONBURG VA $284,256 $363,897 $439,846 $546,615 HENRICO VA $549,641 $703,641 $850,513 $1,057,026 HIGHLAND VA $294,872 $377,487 $456,308 $567,077 HOPEWELL VA $549,641 $703,641 $850,513 $1,057,026 ISLE OF WIGHT VA $470,615 $602,462 $728,256 $905,026 JAMES CITY VA $470,615 $602,462 $728,256 $905,026 KING AND QUEEN VA $549,641 $703,641 $850,513 $1,057,026 KING GEORGE VA $396,154 $507,128 $613,026 $761,846 KING WILLIAM VA $549,641 $703,641 $850,513 $1,057,026 LANCASTER VA $558,974 $715,590 $864,974 $1,074,974 LEXINGTON VA $303,846 $388,974 $470,154 $584,308 LOUDOUN VA $748,462 $958,154 $1,158,205 $1,439,385 LOUISA VA $549,641 $703,641 $850,513 $1,057,026 LYNCHBURG VA $299,590 $383,538 $463,590 $576,103 MADISON VA $284,615 $364,359 $440,410 $547,333 MANASSAS VA $748,462 $958,154 $1,158,205 $1,439,385 MANASSAS PARK VA $748,462 $958,154 $1,158,205 $1,439,385 MATHEWS VA $470,615 $602,462 $728,256 $905,026 MIDDLESEX VA $338,462 $433,282 $523,744 $650,872 MONTGOMERY VA $299,590 $383,538 $463,590 $576,103 NELSON VA $448,205 $573,795 $693,538 $861,949 NEW KENT VA $549,641 $703,641 $850,513 $1,057,026 NEWPORT NEWS VA $470,615 $602,462 $728,256 $905,026 NORFOLK VA $470,615 $602,462 $728,256 $905,026

2013–27 I.R.B. 41 July 1, 2013

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

NORTHUMBERLAND VA $402,564 $515,333 $622,923 $774,154 ORANGE VA $339,744 $434,923 $525,744 $653,333 PETERSBURG VA $549,641 $703,641 $850,513 $1,057,026 POQUOSON VA $470,615 $602,462 $728,256 $905,026 PORTSMOUTH VA $470,615 $602,462 $728,256 $905,026 POWHATAN VA $549,641 $703,641 $850,513 $1,057,026 PRINCE GEORGE VA $549,641 $703,641 $850,513 $1,057,026 PRINCE WILLIAM VA $748,462 $958,154 $1,158,205 $1,439,385 PULASKI VA $299,590 $383,538 $463,590 $576,103 RADFORD VA $299,590 $383,538 $463,590 $576,103 RAPPAHANNOCK VA $369,179 $472,615 $571,282 $709,949 RICHMOND VA $307,692 $393,897 $476,103 $591,692 RICHMOND IND VA $549,641 $703,641 $850,513 $1,057,026 ROANOKE IND VA $287,179 $367,641 $444,359 $552,256 ROANOKE VA $287,179 $367,641 $444,359 $552,256 ROCKINGHAM VA $284,256 $363,897 $439,846 $546,615 SALEM VA $287,179 $367,641 $444,359 $552,256 SPOTSYLVANIA VA $748,462 $958,154 $1,158,205 $1,439,385 STAFFORD VA $748,462 $958,154 $1,158,205 $1,439,385 SUFFOLK VA $470,615 $602,462 $728,256 $905,026 SURRY VA $470,615 $602,462 $728,256 $905,026 SUSSEX VA $549,641 $703,641 $850,513 $1,057,026 VIRGINIA BEACH VA $470,615 $602,462 $728,256 $905,026 WARREN VA $748,462 $958,154 $1,158,205 $1,439,385 WILLIAMSBURG VA $470,615 $602,462 $728,256 $905,026 WINCHESTER VA $487,179 $623,692 $753,897 $936,872 YORK VA $470,615 $602,462 $728,256 $905,026

BENNINGTON VT $284,256 $363,897 $439,846 $546,615 CHITTENDEN VT $326,923 $418,513 $505,897 $628,718 FRANKLIN VT $326,923 $418,513 $505,897 $628,718 GRAND ISLE VT $326,923 $418,513 $505,897 $628,718 LAMOILLE VT $283,077 $362,359 $438,051 $544,359 ORANGE VT $288,462 $369,282 $446,359 $554,718 WINDSOR VT $288,462 $369,282 $446,359 $554,718

BENTON WA $282,051 $361,077 $436,462 $542,410 CHELAN WA $351,487 $449,949 $543,897 $675,949 CLALLAM WA $393,949 $504,308 $609,590 $757,590 CLARK WA $429,487 $549,795 $664,615 $825,949 DOUGLAS WA $351,487 $449,949 $543,897 $675,949 FRANKLIN WA $282,051 $361,077 $436,462 $542,410 ISLAND WA $391,026 $500,564 $605,077 $751,949 JEFFERSON WA $448,718 $574,410 $694,359 $862,923 KING WA $582,051 $745,128 $900,667 $1,119,333 KITSAP WA $487,179 $623,692 $753,897 $936,872 KITTITAS WA $337,179 $431,641 $521,744 $648,410 MASON WA $317,949 $407,026 $492,000 $611,436 PIERCE WA $582,051 $745,128 $900,667 $1,119,333 SAN JUAN WA $608,974 $779,590 $942,359 $1,171,128 SKAGIT WA $383,333 $490,718 $593,179 $737,179 SKAMANIA WA $429,487 $549,795 $664,615 $825,949 SNOHOMISH WA $582,051 $745,128 $900,667 $1,119,333 THURSTON WA $370,513 $474,308 $573,333 $712,513 WHATCOM WA $384,615 $492,359 $595,179 $739,641

COLUMBIA WI $301,282 $385,692 $466,205 $579,385 DANE WI $301,282 $385,692 $466,205 $579,385 IOWA WI $301,282 $385,692 $466,205 $579,385

July 1, 2013 42 2013–27 I.R.B.

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

KENOSHA WI $420,513 $538,308 $650,718 $808,667 MILWAUKEE WI $323,077 $413,590 $499,949 $621,282 OZAUKEE WI $323,077 $413,590 $499,949 $621,282 PIERCE WI $374,359 $479,231 $579,282 $719,897 ST. CROIX WI $374,359 $479,231 $579,282 $719,897 WALWORTH WI $285,897 $366,000 $442,410 $549,795 WASHINGTON WI $323,077 $413,590 $499,949 $621,282 WAUKESHA WI $323,077 $413,590 $499,949 $621,282

BERKELEY WV $387,179 $495,641 $599,128 $744,564 HAMPSHIRE WV $487,179 $623,692 $753,897 $936,872 JEFFERSON WV $748,462 $958,154 $1,158,205 $1,439,385 MORGAN WV $387,179 $495,641 $599,128 $744,564

SHERIDAN WY $279,487 $357,795 $432,462 $537,487 SUBLETTE WY $306,410 $392,256 $474,154 $589,231 TETON WY $711,538 $910,872 $1,101,077 $1,368,359

MANUA AS $312,821 $400,462 $484,051 $601,590

GUAM GU $667,949 $855,077 $1,033,590 $1,284,513

NORTHERN ISLAND MP $620,513 $794,359 $960,205 $1,193,333 ROTA MP $485,897 $622,051 $751,897 $934,410 SAIPAN MP $625,641 $800,923 $968,154 $1,203,179 TINIAN MP $629,487 $805,846 $974,103 $1,210,564

AGUAS BUENAS PR $621,795 $796,000 $962,205 $1,195,795 AIBONITO PR $621,795 $796,000 $962,205 $1,195,795 ARECIBO PR $621,795 $796,000 $962,205 $1,195,795 BARCELONETA PR $621,795 $796,000 $962,205 $1,195,795 BARRANQUITAS PR $621,795 $796,000 $962,205 $1,195,795 BAYAMON PR $621,795 $796,000 $962,205 $1,195,795 CAGUAS PR $621,795 $796,000 $962,205 $1,195,795 CAMUY PR $621,795 $796,000 $962,205 $1,195,795 CANOVANAS PR $621,795 $796,000 $962,205 $1,195,795 CAROLINA PR $621,795 $796,000 $962,205 $1,195,795 CATANO PR $621,795 $796,000 $962,205 $1,195,795 CAYEY PR $621,795 $796,000 $962,205 $1,195,795 CEIBA PR $333,333 $426,718 $515,795 $641,026 CIALES PR $621,795 $796,000 $962,205 $1,195,795 CIDRA PR $621,795 $796,000 $962,205 $1,195,795 COMERIO PR $621,795 $796,000 $962,205 $1,195,795 COROZAL PR $621,795 $796,000 $962,205 $1,195,795 DORADO PR $621,795 $796,000 $962,205 $1,195,795 FAJARDO PR $333,333 $426,718 $515,795 $641,026 FLORIDA PR $621,795 $796,000 $962,205 $1,195,795 GUAYNABO PR $621,795 $796,000 $962,205 $1,195,795 GURABO PR $621,795 $796,000 $962,205 $1,195,795 HATILLO PR $621,795 $796,000 $962,205 $1,195,795 HUMACAO PR $621,795 $796,000 $962,205 $1,195,795 JUNCOS PR $621,795 $796,000 $962,205 $1,195,795 LAS PIEDRAS PR $621,795 $796,000 $962,205 $1,195,795 LOIZA PR $621,795 $796,000 $962,205 $1,195,795 LUQUILLO PR $333,333 $426,718 $515,795 $641,026 MANATI PR $621,795 $796,000 $962,205 $1,195,795 MAUNABO PR $621,795 $796,000 $962,205 $1,195,795 MOROVIS PR $621,795 $796,000 $962,205 $1,195,795 NAGUABO PR $621,795 $796,000 $962,205 $1,195,795

2013–27 I.R.B. 43 July 1, 2013

2013 Average Area Purchase Prices for Mortgage Revenue Bonds

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

NARANJITO PR $621,795 $796,000 $962,205 $1,195,795 OROCOVIS PR $621,795 $796,000 $962,205 $1,195,795 QUEBRADILLAS PR $621,795 $796,000 $962,205 $1,195,795 RIO GRANDE PR $621,795 $796,000 $962,205 $1,195,795 SAN JUAN PR $621,795 $796,000 $962,205 $1,195,795 SAN LORENZO PR $621,795 $796,000 $962,205 $1,195,795 TOA ALTA PR $621,795 $796,000 $962,205 $1,195,795 TOA BAJA PR $621,795 $796,000 $962,205 $1,195,795 TRUJILLO ALTO PR $621,795 $796,000 $962,205 $1,195,795 VEGA ALTA PR $621,795 $796,000 $962,205 $1,195,795 VEGA BAJA PR $621,795 $796,000 $962,205 $1,195,795 YABUCOA PR $621,795 $796,000 $962,205 $1,195,795

ST. CROIX VI $336,154 $430,308 $520,154 $646,462 ST. JOHN,VI VI $639,282 $818,410 $989,231 $1,229,385 ST. THOMAS VI $457,641 $585,846 $708,154 $880,103 All other areas (floor): $278,000 $355,897 $430,154 $534,615

collection of information displays a valid OMB control number.

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

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

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

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

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