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Part IV. Applicable Federal Interest Rates.

SECTION 4. AVERAGE AREA AND

Internal Revenue Bulletin 2018-20 · 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.

2018 Average Area Purchase Prices for Mortgage Revenue Bonds

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

HALE AL $338,824 $433,760 $524,297 $651,560

PICKENS AL $338,824 $433,760 $524,297 $651,560

TUSCALOOSA AL $338,824 $433,760 $524,297 $651,560

ALEUTIANS WEST AK $394,118 $504,552 $609,872 $757,903

ANCHORAGE MUNIC AK $405,882 $519,591 $628,082 $780,563

BRISTOL BAY BOR AK $321,176 $411,151 $496,982 $617,647

DENALI BOROUGH AK $304,706 $390,077 $471,509 $585,985

DILLINGHAM CENS AK $304,706 $390,077 $471,509 $585,985

JUNEAU CITY AND AK $437,647 $560,256 $677,238 $841,637

KETCHIKAN GATEW AK $345,882 $442,762 $535,243 $665,166

KODIAK ISLAND B AK $390,588 $500,000 $604,399 $751,151

MATANUSKA-SUSIT AK $405,882 $519,591 $628,082 $780,563

NOME CENSUS ARE AK $400,000 $512,072 $618,977 $769,207

NORTH SLOPE BOR AK $340,000 $435,243 $526,138 $653,862

PETERSBURG CENS AK $340,000 $435,243 $526,138 $653,862

SITKA CITY AND AK $469,412 $600,921 $726,394 $902,711

SKAGWAY MUNICIP AK $424,706 $543,683 $657,187 $816,726

WRANGELL CITY A AK $340,000 $435,243 $526,138 $653,862

YAKUTAT CITY AN AK $430,588 $551,202 $666,292 $828,082

COCONINO AZ $370,588 $474,425 $573,453 $712,685

ALAMEDA CA $695,294 $890,256 $1,076,087 $1,337,263

CONTRA COSTA CA $695,294 $890,256 $1,076,087 $1,337,263

LOS ANGELES CA $695,294 $890,256 $1,076,087 $1,337,263

MARIN CA $695,294 $890,256 $1,076,087 $1,337,263

NAPA CA $695,294 $890,256 $1,076,087 $1,337,263

ORANGE CA $695,294 $890,256 $1,076,087 $1,337,263

SAN BENITO CA $695,294 $890,256 $1,076,087 $1,337,263

SAN FRANCISCO CA $695,294 $890,256 $1,076,087 $1,337,263

SAN MATEO CA $695,294 $890,256 $1,076,087 $1,337,263

SANTA CLARA CA $695,294 $890,256 $1,076,087 $1,337,263

SANTA CRUZ CA $695,294 $890,256 $1,076,087 $1,337,263

ALPINE CA $474,118 $606,957 $733,657 $911,765

AMADOR CA $340,000 $435,243 $526,138 $653,862

CALAVERAS CA $382,353 $489,463 $591,662 $735,294

EL DORADO CA $529,412 $677,749 $819,233 $1,018,107

HUMBOLDT CA $335,294 $429,207 $518,824 $644,808

Bulletin No. 2018–20 595 May 14, 2018

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

INYO CA $377,647 $483,427 $584,399 $726,240

MARIPOSA CA $329,412 $421,688 $509,719 $633,504

MENDOCINO CA $403,529 $516,573 $624,450 $776,010

MONO CA $541,176 $692,788 $837,442 $1,040,716

MONTEREY CA $629,412 $805,780 $973,964 $1,210,435

NEVADA CA $488,235 $625,013 $755,499 $938,926

PLACER CA $529,412 $677,749 $819,233 $1,018,107

PLUMAS CA $344,706 $441,279 $533,402 $662,916

RIVERSIDE CA $415,294 $531,662 $642,660 $798,619

SACRAMENTO CA $529,412 $677,749 $819,233 $1,018,107

SAN BERNARDINO CA $415,294 $531,662 $642,660 $798,619

SAN DIEGO CA $664,706 $850,946 $1,028,593 $1,278,312

SAN JOAQUIN CA $400,000 $512,072 $618,977 $769,207

SAN LUIS OBISPO CA $629,412 $805,780 $973,964 $1,210,435

SANTA BARBARA CA $668,235 $855,448 $1,034,066 $1,285,064

SIERRA CA $311,765 $399,079 $482,404 $599,540

SOLANO CA $470,588 $602,404 $728,184 $904,962

SONOMA CA $663,529 $849,412 $1,026,752 $1,276,010

STANISLAUS CA $329,412 $421,688 $509,719 $633,504

SUTTER CA $305,882 $391,560 $473,299 $588,235

TUOLUMNE CA $338,824 $433,760 $524,297 $651,560

VENTURA CA $688,235 $881,074 $1,065,013 $1,323,529

YOLO CA $529,412 $677,749 $819,233 $1,018,107

YUBA CA $305,882 $391,560 $473,299 $588,235

EAGLE CO $695,294 $890,256 $1,076,087 $1,337,263

GARFIELD CO $695,294 $890,256 $1,076,087 $1,337,263

PITKIN CO $695,294 $890,256 $1,076,087 $1,337,263

SAN MIGUEL CO $695,294 $890,256 $1,076,087 $1,337,263

SUMMIT CO $695,294 $890,256 $1,076,087 $1,337,263

ADAMS CO $541,176 $692,788 $837,442 $1,040,716

ARAPAHOE CO $541,176 $692,788 $837,442 $1,040,716

BOULDER CO $591,765 $757,545 $915,703 $1,138,005

BROOMFIELD CO $541,176 $692,788 $837,442 $1,040,716

CHAFFEE CO $308,235 $394,578 $476,982 $592,737

CLEAR CREEK CO $541,176 $692,788 $837,442 $1,040,716

DENVER CO $541,176 $692,788 $837,442 $1,040,716

DOUGLAS CO $541,176 $692,788 $837,442 $1,040,716

ELBERT CO $541,176 $692,788 $837,442 $1,040,716

EL PASO CO $311,765 $399,079 $482,404 $599,540

GILPIN CO $541,176 $692,788 $837,442 $1,040,716

GRAND CO $382,353 $489,463 $591,662 $735,294

GUNNISON CO $365,882 $468,389 $566,189 $703,632

HINSDALE CO $437,647 $560,256 $677,238 $841,637

JEFFERSON CO $541,176 $692,788 $837,442 $1,040,716

LA PLATA CO $400,000 $512,072 $618,977 $769,207

LARIMER CO $411,765 $527,110 $637,187 $791,867

May 14, 2018 596 Bulletin No. 2018–20

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

OURAY CO $435,294 $557,238 $673,606 $837,084

PARK CO $541,176 $692,788 $837,442 $1,040,716

ROUTT CO $649,412 $831,355 $1,004,910 $1,248,900

TELLER CO $311,765 $399,079 $482,404 $599,540

WELD CO $367,059 $469,872 $567,980 $705,882

FAIRFIELD CT $615,294 $787,673 $952,123 $1,183,274

HARTFORD CT $361,176 $462,353 $558,875 $694,578

LITCHFIELD CT $365,882 $468,389 $566,189 $703,632

MIDDLESEX CT $361,176 $462,353 $558,875 $694,578

NEW HAVEN CT $312,941 $400,614 $484,246 $601,790

TOLLAND CT $361,176 $462,353 $558,875 $694,578

WINDHAM CT $321,176 $411,151 $496,982 $617,647

DISTRICT OF COLUMBIA

DC $695,294 $890,256 $1,076,087 $1,337,263

NEW CASTLE DE $394,118 $504,552 $609,872 $757,903

SUSSEX DE $323,529 $414,169 $500,614 $622,148

BAKER FL $351,765 $450,332 $544,348 $676,471

BROWARD FL $352,941 $451,816 $546,138 $678,721

CLAY FL $351,765 $450,332 $544,348 $676,471

COLLIER FL $461,176 $590,384 $713,657 $886,905

DUVAL FL $351,765 $450,332 $544,348 $676,471

MANATEE FL $305,882 $391,560 $473,299 $588,235

MARTIN FL $323,529 $414,169 $500,614 $622,148

MIAMI-DADE FL $352,941 $451,816 $546,138 $678,721

MONROE FL $541,176 $692,788 $837,442 $1,040,716

NASSAU FL $351,765 $450,332 $544,348 $676,471

OKALOOSA FL $363,529 $465,371 $562,506 $699,079

PALM BEACH FL $352,941 $451,816 $546,138 $678,721

ST. JOHNS FL $351,765 $450,332 $544,348 $676,471

ST. LUCIE FL $323,529 $414,169 $500,614 $622,148

SARASOTA FL $305,882 $391,560 $473,299 $588,235

WALTON FL $363,529 $465,371 $562,506 $699,079

BARROW GA $368,235 $471,407 $569,821 $708,133

BARTOW GA $368,235 $471,407 $569,821 $708,133

BUTTS GA $368,235 $471,407 $569,821 $708,133

CARROLL GA $368,235 $471,407 $569,821 $708,133

CHEROKEE GA $368,235 $471,407 $569,821 $708,133

CLARKE GA $328,235 $420,205 $507,928 $631,202

CLAYTON GA $368,235 $471,407 $569,821 $708,133

COBB GA $368,235 $471,407 $569,821 $708,133

COWETA GA $368,235 $471,407 $569,821 $708,133

DAWSON GA $368,235 $471,407 $569,821 $708,133

Bulletin No. 2018–20 597 May 14, 2018

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

DEKALB GA $368,235 $471,407 $569,821 $708,133

DOUGLAS GA $368,235 $471,407 $569,821 $708,133

FAYETTE GA $368,235 $471,407 $569,821 $708,133

FORSYTH GA $368,235 $471,407 $569,821 $708,133

FULTON GA $368,235 $471,407 $569,821 $708,133

GREENE GA $527,059 $674,731 $815,601 $1,013,606

GWINNETT GA $368,235 $471,407 $569,821 $708,133

HARALSON GA $368,235 $471,407 $569,821 $708,133

HEARD GA $368,235 $471,407 $569,821 $708,133

HENRY GA $368,235 $471,407 $569,821 $708,133

JASPER GA $368,235 $471,407 $569,821 $708,133

LAMAR GA $368,235 $471,407 $569,821 $708,133

MADISON GA $328,235 $420,205 $507,928 $631,202

MERIWETHER GA $368,235 $471,407 $569,821 $708,133

MORGAN GA $368,235 $471,407 $569,821 $708,133

NEWTON GA $368,235 $471,407 $569,821 $708,133

OCONEE GA $328,235 $420,205 $507,928 $631,202

OGLETHORPE GA $328,235 $420,205 $507,928 $631,202

PAULDING GA $368,235 $471,407 $569,821 $708,133

PICKENS GA $368,235 $471,407 $569,821 $708,133

PIKE GA $368,235 $471,407 $569,821 $708,133

ROCKDALE GA $368,235 $471,407 $569,821 $708,133

SPALDING GA $368,235 $471,407 $569,821 $708,133

WALTON GA $368,235 $471,407 $569,821 $708,133

HONOLULU HI $737,647 $944,297 $1,141,483 $1,418,568

KAUAI HI $729,412 $933,760 $1,128,747 $1,402,711

HAWAII HI $376,471 $481,944 $582,558 $723,990

KALAWAO HI $672,941 $861,483 $1,041,330 $1,294,118

MAUI HI $672,941 $861,483 $1,041,330 $1,294,118

TETON ID $695,294 $890,256 $1,076,087 $1,337,263

BLAINE ID $661,176 $846,445 $1,023,120 $1,271,509

CAMAS ID $661,176 $846,445 $1,023,120 $1,271,509

LINCOLN ID $661,176 $846,445 $1,023,120 $1,271,509

BOONE IL $347,059 $444,297 $537,033 $667,417

COOK IL $374,118 $478,926 $578,926 $719,437

DEKALB IL $374,118 $478,926 $578,926 $719,437

DUPAGE IL $374,118 $478,926 $578,926 $719,437

GRUNDY IL $374,118 $478,926 $578,926 $719,437

KANE IL $374,118 $478,926 $578,926 $719,437

KENDALL IL $374,118 $478,926 $578,926 $719,437

LAKE IL $374,118 $478,926 $578,926 $719,437

MCHENRY IL $374,118 $478,926 $578,926 $719,437

WILL IL $374,118 $478,926 $578,926 $719,437

WINNEBAGO IL $347,059 $444,297 $537,033 $667,417

May 14, 2018 598 Bulletin No. 2018–20

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

BOONE IN $329,412 $421,688 $509,719 $633,504

BROWN IN $329,412 $421,688 $509,719 $633,504

CLARK IN $311,765 $399,079 $482,404 $599,540

FLOYD IN $311,765 $399,079 $482,404 $599,540

HAMILTON IN $329,412 $421,688 $509,719 $633,504

HANCOCK IN $329,412 $421,688 $509,719 $633,504

HARRISON IN $311,765 $399,079 $482,404 $599,540

HENDRICKS IN $329,412 $421,688 $509,719 $633,504

JASPER IN $374,118 $478,926 $578,926 $719,437

JOHNSON IN $329,412 $421,688 $509,719 $633,504

LAKE IN $374,118 $478,926 $578,926 $719,437

MADISON IN $329,412 $421,688 $509,719 $633,504

MARION IN $329,412 $421,688 $509,719 $633,504

MORGAN IN $329,412 $421,688 $509,719 $633,504

NEWTON IN $374,118 $478,926 $578,926 $719,437

PORTER IN $374,118 $478,926 $578,926 $719,437

PUTNAM IN $329,412 $421,688 $509,719 $633,504

SCOTT IN $311,765 $399,079 $482,404 $599,540

SHELBY IN $329,412 $421,688 $509,719 $633,504

WASHINGTON IN $311,765 $399,079 $482,404 $599,540

JOHNSON KS $325,882 $417,187 $504,297 $626,701

LEAVENWORTH KS $325,882 $417,187 $504,297 $626,701

LINN KS $325,882 $417,187 $504,297 $626,701

MIAMI KS $325,882 $417,187 $504,297 $626,701

WYANDOTTE KS $325,882 $417,187 $504,297 $626,701

BULLITT KY $311,765 $399,079 $482,404 $599,540

HENRY KY $311,765 $399,079 $482,404 $599,540

JEFFERSON KY $311,765 $399,079 $482,404 $599,540

OLDHAM KY $311,765 $399,079 $482,404 $599,540

SHELBY KY $311,765 $399,079 $482,404 $599,540

SPENCER KY $311,765 $399,079 $482,404 $599,540

TRIMBLE KY $311,765 $399,079 $482,404 $599,540

DUKES MA $695,294 $890,256 $1,076,087 $1,337,263

NANTUCKET MA $695,294 $890,256 $1,076,087 $1,337,263

BARNSTABLE MA $441,176 $564,757 $682,711 $848,440

BRISTOL MA $441,176 $564,757 $682,711 $848,440

ESSEX MA $617,647 $790,691 $955,754 $1,187,775

HAMPDEN MA $305,882 $391,560 $473,299 $588,235

HAMPSHIRE MA $305,882 $391,560 $473,299 $588,235

MIDDLESEX MA $617,647 $790,691 $955,754 $1,187,775

NORFOLK MA $617,647 $790,691 $955,754 $1,187,775

PLYMOUTH MA $617,647 $790,691 $955,754 $1,187,775

SUFFOLK MA $617,647 $790,691 $955,754 $1,187,775

Bulletin No. 2018–20 599 May 14, 2018

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

WORCESTER MA $321,176 $411,151 $496,982 $617,647

CALVERT MD $695,294 $890,256 $1,076,087 $1,337,263

CHARLES MD $695,294 $890,256 $1,076,087 $1,337,263

FREDERICK MD $695,294 $890,256 $1,076,087 $1,337,263

MONTGOMERY MD $695,294 $890,256 $1,076,087 $1,337,263

PRINCE GEORGE’S MD $695,294 $890,256 $1,076,087 $1,337,263

ANNE ARUNDEL MD $529,412 $677,749 $819,233 $1,018,107

BALTIMORE MD $529,412 $677,749 $819,233 $1,018,107

CARROLL MD $529,412 $677,749 $819,233 $1,018,107

CECIL MD $394,118 $504,552 $609,872 $757,903

HARFORD MD $529,412 $677,749 $819,233 $1,018,107

HOWARD MD $529,412 $677,749 $819,233 $1,018,107

QUEEN ANNE’S MD $529,412 $677,749 $819,233 $1,018,107

ST. MARY’S MD $355,294 $454,834 $549,770 $683,274

SOMERSET MD $323,529 $414,169 $500,614 $622,148

TALBOT MD $391,765 $501,535 $606,240 $753,402

WICOMICO MD $323,529 $414,169 $500,614 $622,148

WORCESTER MD $323,529 $414,169 $500,614 $622,148

BALTIMORE CITY MD $529,412 $677,749 $819,233 $1,018,107

CUMBERLAND ME $337,647 $432,225 $522,455 $649,309

SAGADAHOC ME $337,647 $432,225 $522,455 $649,309

YORK ME $337,647 $432,225 $522,455 $649,309

ANOKA MN $364,706 $466,854 $564,348 $701,330

CARVER MN $364,706 $466,854 $564,348 $701,330

CHISAGO MN $364,706 $466,854 $564,348 $701,330

DAKOTA MN $364,706 $466,854 $564,348 $701,330

HENNEPIN MN $364,706 $466,854 $564,348 $701,330

ISANTI MN $364,706 $466,854 $564,348 $701,330

LE SUEUR MN $364,706 $466,854 $564,348 $701,330

MILLE LACS MN $364,706 $466,854 $564,348 $701,330

RAMSEY MN $364,706 $466,854 $564,348 $701,330

SCOTT MN $364,706 $466,854 $564,348 $701,330

SHERBURNE MN $364,706 $466,854 $564,348 $701,330

SIBLEY MN $364,706 $466,854 $564,348 $701,330

WASHINGTON MN $364,706 $466,854 $564,348 $701,330

WRIGHT MN $364,706 $466,854 $564,348 $701,330

BATES MO $325,882 $417,187 $504,297 $626,701

CALDWELL MO $325,882 $417,187 $504,297 $626,701

CASS MO $325,882 $417,187 $504,297 $626,701

CLAY MO $325,882 $417,187 $504,297 $626,701

CLINTON MO $325,882 $417,187 $504,297 $626,701

JACKSON MO $325,882 $417,187 $504,297 $626,701

LAFAYETTE MO $325,882 $417,187 $504,297 $626,701

May 14, 2018 600 Bulletin No. 2018–20

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

PLATTE MO $325,882 $417,187 $504,297 $626,701

RAY MO $325,882 $417,187 $504,297 $626,701

FLATHEAD MT $308,235 $394,578 $476,982 $592,737

GALLATIN MT $390,588 $500,000 $604,399 $751,151

JEFFERSON MT $303,529 $388,542 $469,668 $583,683

LEWIS AND CLARK MT $303,529 $388,542 $469,668 $583,683

MADISON MT $332,941 $426,189 $515,192 $640,256

MISSOULA MT $324,706 $415,652 $502,455 $624,450

CAMDEN NC $695,294 $890,256 $1,076,087 $1,337,263

PASQUOTANK NC $695,294 $890,256 $1,076,087 $1,337,263

PERQUIMANS NC $695,294 $890,256 $1,076,087 $1,337,263

CHATHAM NC $388,235 $496,982 $600,767 $746,598

CURRITUCK NC $469,412 $600,921 $726,394 $902,711

DARE NC $400,000 $512,072 $618,977 $769,207

DURHAM NC $388,235 $496,982 $600,767 $746,598

FRANKLIN NC $325,882 $417,187 $504,297 $626,701

GATES NC $469,412 $600,921 $726,394 $902,711

HYDE NC $494,118 $632,532 $764,604 $950,230

JOHNSTON NC $325,882 $417,187 $504,297 $626,701

ORANGE NC $388,235 $496,982 $600,767 $746,598

PERSON NC $388,235 $496,982 $600,767 $746,598

TYRRELL NC $400,000 $512,072 $618,977 $769,207

WAKE NC $325,882 $417,187 $504,297 $626,701

BILLINGS ND $347,059 $444,297 $537,033 $667,417

BURLEIGH ND $316,471 $405,115 $489,719 $608,593

MCKENZIE ND $309,412 $396,113 $478,772 $595,038

MORTON ND $316,471 $405,115 $489,719 $608,593

OLIVER ND $316,471 $405,115 $489,719 $608,593

SIOUX ND $316,471 $405,115 $489,719 $608,593

STARK ND $315,294 $403,632 $487,877 $606,343

WILLIAMS ND $337,647 $432,225 $522,455 $649,309

LINCOLN NE $443,529 $567,775 $686,343 $852,941

LOGAN NE $443,529 $567,775 $686,343 $852,941

MCPHERSON NE $443,529 $567,775 $686,343 $852,941

HILLSBOROUGH NH $320,000 $409,668 $495,192 $615,396

ROCKINGHAM NH $617,647 $790,691 $955,754 $1,187,775

STRAFFORD NH $617,647 $790,691 $955,754 $1,187,775

BERGEN NJ $695,294 $890,256 $1,076,087 $1,337,263

ESSEX NJ $695,294 $890,256 $1,076,087 $1,337,263

HUDSON NJ $695,294 $890,256 $1,076,087 $1,337,263

HUNTERDON NJ $695,294 $890,256 $1,076,087 $1,337,263

Bulletin No. 2018–20 601 May 14, 2018

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

MIDDLESEX NJ $695,294 $890,256 $1,076,087 $1,337,263

MONMOUTH NJ $695,294 $890,256 $1,076,087 $1,337,263

MORRIS NJ $695,294 $890,256 $1,076,087 $1,337,263

OCEAN NJ $695,294 $890,256 $1,076,087 $1,337,263

PASSAIC NJ $695,294 $890,256 $1,076,087 $1,337,263

SOMERSET NJ $695,294 $890,256 $1,076,087 $1,337,263

SUSSEX NJ $695,294 $890,256 $1,076,087 $1,337,263

UNION NJ $695,294 $890,256 $1,076,087 $1,337,263

ATLANTIC NJ $323,529 $414,169 $500,614 $622,148

BURLINGTON NJ $394,118 $504,552 $609,872 $757,903

CAMDEN NJ $394,118 $504,552 $609,872 $757,903

CAPE MAY NJ $423,529 $542,199 $655,396 $814,476

GLOUCESTER NJ $394,118 $504,552 $609,872 $757,903

MERCER NJ $352,941 $451,816 $546,138 $678,721

SALEM NJ $394,118 $504,552 $609,872 $757,903

WARREN NJ $381,176 $487,980 $589,821 $733,043

CATRON NM $410,588 $525,627 $635,345 $789,616

LOS ALAMOS NM $389,412 $498,517 $602,558 $748,849

SANTA FE NM $376,471 $481,944 $582,558 $723,990

DOUGLAS NV $370,588 $474,425 $573,453 $712,685

STOREY NV $378,824 $484,962 $586,189 $728,491

WASHOE NV $378,824 $484,962 $586,189 $728,491

CARSON CITY NV $305,882 $391,560 $473,299 $588,235

BRONX NY $695,294 $890,256 $1,076,087 $1,337,263

DUTCHESS NY $695,294 $890,256 $1,076,087 $1,337,263

KINGS NY $695,294 $890,256 $1,076,087 $1,337,263

NASSAU NY $695,294 $890,256 $1,076,087 $1,337,263

NEW YORK NY $695,294 $890,256 $1,076,087 $1,337,263

ORANGE NY $695,294 $890,256 $1,076,087 $1,337,263

PUTNAM NY $695,294 $890,256 $1,076,087 $1,337,263

QUEENS NY $695,294 $890,256 $1,076,087 $1,337,263

RICHMOND NY $695,294 $890,256 $1,076,087 $1,337,263

ROCKLAND NY $695,294 $890,256 $1,076,087 $1,337,263

SUFFOLK NY $695,294 $890,256 $1,076,087 $1,337,263

WESTCHESTER NY $695,294 $890,256 $1,076,087 $1,337,263

ALBANY NY $310,588 $397,596 $480,614 $597,289

RENSSELAER NY $310,588 $397,596 $480,614 $597,289

SARATOGA NY $310,588 $397,596 $480,614 $597,289

SCHENECTADY NY $310,588 $397,596 $480,614 $597,289

SCHOHARIE NY $310,588 $397,596 $480,614 $597,289

DELAWARE OH $352,941 $451,816 $546,138 $678,721

FAIRFIELD OH $352,941 $451,816 $546,138 $678,721

FRANKLIN OH $352,941 $451,816 $546,138 $678,721

May 14, 2018 602 Bulletin No. 2018–20

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

HOCKING OH $352,941 $451,816 $546,138 $678,721

LICKING OH $352,941 $451,816 $546,138 $678,721

MADISON OH $352,941 $451,816 $546,138 $678,721

MORROW OH $352,941 $451,816 $546,138 $678,721

PERRY OH $352,941 $451,816 $546,138 $678,721

PICKAWAY OH $352,941 $451,816 $546,138 $678,721

UNION OH $352,941 $451,816 $546,138 $678,721

BENTON OR $364,706 $466,854 $564,348 $701,330

CLACKAMAS OR $458,824 $587,366 $709,974 $882,353

CLATSOP OR $305,882 $391,560 $473,299 $588,235

COLUMBIA OR $458,824 $587,366 $709,974 $882,353

CURRY OR $335,294 $429,207 $518,824 $644,808

DESCHUTES OR $382,353 $489,463 $591,662 $735,294

HOOD RIVER OR $464,706 $594,885 $719,079 $893,657

JACKSON OR $309,412 $396,113 $478,772 $595,038

MULTNOMAH OR $458,824 $587,366 $709,974 $882,353

WASHINGTON OR $458,824 $587,366 $709,974 $882,353

YAMHILL OR $458,824 $587,366 $709,974 $882,353

PIKE PA $695,294 $890,256 $1,076,087 $1,337,263

BUCKS PA $394,118 $504,552 $609,872 $757,903

CARBON PA $381,176 $487,980 $589,821 $733,043

CHESTER PA $394,118 $504,552 $609,872 $757,903

DELAWARE PA $394,118 $504,552 $609,872 $757,903

LEHIGH PA $381,176 $487,980 $589,821 $733,043

MONTGOMERY PA $394,118 $504,552 $609,872 $757,903

NORTHAMPTON PA $381,176 $487,980 $589,821 $733,043

PHILADELPHIA PA $394,118 $504,552 $609,872 $757,903

BRISTOL RI $441,176 $564,757 $682,711 $848,440

KENT RI $441,176 $564,757 $682,711 $848,440

NEWPORT RI $441,176 $564,757 $682,711 $848,440

PROVIDENCE RI $441,176 $564,757 $682,711 $848,440

WASHINGTON RI $441,176 $564,757 $682,711 $848,440

BEAUFORT SC $358,824 $459,335 $555,243 $690,026

BERKELEY SC $376,471 $481,944 $582,558 $723,990

CHARLESTON SC $376,471 $481,944 $582,558 $723,990

DORCHESTER SC $376,471 $481,944 $582,558 $723,990

GEORGETOWN SC $335,294 $429,207 $518,824 $644,808

JASPER SC $358,824 $459,335 $555,243 $690,026

CANNON TN $505,882 $647,621 $782,813 $972,839

CHEATHAM TN $505,882 $647,621 $782,813 $972,839

DAVIDSON TN $505,882 $647,621 $782,813 $972,839

DICKSON TN $505,882 $647,621 $782,813 $972,839

Bulletin No. 2018–20 603 May 14, 2018

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

HICKMAN TN $505,882 $647,621 $782,813 $972,839

MACON TN $505,882 $647,621 $782,813 $972,839

MAURY TN $505,882 $647,621 $782,813 $972,839

ROBERTSON TN $505,882 $647,621 $782,813 $972,839

RUTHERFORD TN $505,882 $647,621 $782,813 $972,839

SMITH TN $505,882 $647,621 $782,813 $972,839

SUMNER TN $505,882 $647,621 $782,813 $972,839

TROUSDALE TN $505,882 $647,621 $782,813 $972,839

WILLIAMSON TN $505,882 $647,621 $782,813 $972,839

WILSON TN $505,882 $647,621 $782,813 $972,839

ATASCOSA TX $368,235 $471,407 $569,821 $708,133

AUSTIN TX $338,824 $433,760 $524,297 $651,560

BANDERA TX $368,235 $471,407 $569,821 $708,133

BASTROP TX $392,941 $503,018 $608,031 $755,652

BEXAR TX $368,235 $471,407 $569,821 $708,133

BRAZORIA TX $338,824 $433,760 $524,297 $651,560

CALDWELL TX $392,941 $503,018 $608,031 $755,652

CHAMBERS TX $338,824 $433,760 $524,297 $651,560

COLLIN TX $395,294 $506,036 $611,662 $760,205

COMAL TX $368,235 $471,407 $569,821 $708,133

DALLAS TX $395,294 $506,036 $611,662 $760,205

DENTON TX $395,294 $506,036 $611,662 $760,205

ELLIS TX $395,294 $506,036 $611,662 $760,205

FORT BEND TX $338,824 $433,760 $524,297 $651,560

GALVESTON TX $338,824 $433,760 $524,297 $651,560

GUADALUPE TX $368,235 $471,407 $569,821 $708,133

HARRIS TX $338,824 $433,760 $524,297 $651,560

HAYS TX $392,941 $503,018 $608,031 $755,652

HOOD TX $395,294 $506,036 $611,662 $760,205

HUNT TX $395,294 $506,036 $611,662 $760,205

JOHNSON TX $395,294 $506,036 $611,662 $760,205

KAUFMAN TX $395,294 $506,036 $611,662 $760,205

KENDALL TX $368,235 $471,407 $569,821 $708,133

LIBERTY TX $338,824 $433,760 $524,297 $651,560

MEDINA TX $368,235 $471,407 $569,821 $708,133

MONTGOMERY TX $338,824 $433,760 $524,297 $651,560

PARKER TX $395,294 $506,036 $611,662 $760,205

ROCKWALL TX $395,294 $506,036 $611,662 $760,205

SOMERVELL TX $395,294 $506,036 $611,662 $760,205

TARRANT TX $395,294 $506,036 $611,662 $760,205

TRAVIS TX $392,941 $503,018 $608,031 $755,652

WALLER TX $338,824 $433,760 $524,297 $651,560

WILLIAMSON TX $392,941 $503,018 $608,031 $755,652

WILSON TX $368,235 $471,407 $569,821 $708,133

WISE TX $395,294 $506,036 $611,662 $760,205

May 14, 2018 604 Bulletin No. 2018–20

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

SUMMIT UT $695,294 $890,256 $1,076,087 $1,337,263

BOX ELDER UT $398,824 $510,537 $617,136 $766,957

DAGGETT UT $309,412 $396,113 $478,772 $595,038

DAVIS UT $398,824 $510,537 $617,136 $766,957

JUAB UT $349,412 $447,315 $540,665 $671,918

MORGAN UT $398,824 $510,537 $617,136 $766,957

RICH UT $303,529 $388,542 $469,668 $583,683

SALT LAKE UT $364,706 $466,854 $564,348 $701,330

TOOELE UT $364,706 $466,854 $564,348 $701,330

UTAH UT $349,412 $447,315 $540,665 $671,918

WASATCH UT $438,824 $561,739 $679,028 $843,887

WASHINGTON UT $330,588 $423,223 $511,560 $635,754

WEBER UT $398,824 $510,537 $617,136 $766,957

ARLINGTON VA $695,294 $890,256 $1,076,087 $1,337,263

CLARKE VA $695,294 $890,256 $1,076,087 $1,337,263

CULPEPER VA $695,294 $890,256 $1,076,087 $1,337,263

FAIRFAX VA $695,294 $890,256 $1,076,087 $1,337,263

FAUQUIER VA $695,294 $890,256 $1,076,087 $1,337,263

LOUDOUN VA $695,294 $890,256 $1,076,087 $1,337,263

PRINCE WILLIAM VA $695,294 $890,256 $1,076,087 $1,337,263

RAPPAHANNOCK VA $695,294 $890,256 $1,076,087 $1,337,263

SPOTSYLVANIA VA $695,294 $890,256 $1,076,087 $1,337,263

STAFFORD VA $695,294 $890,256 $1,076,087 $1,337,263

WARREN VA $695,294 $890,256 $1,076,087 $1,337,263

ALEXANDRIA CITY VA $695,294 $890,256 $1,076,087 $1,337,263

FAIRFAX CITY VA $695,294 $890,256 $1,076,087 $1,337,263

FALLS CHURCH VA $695,294 $890,256 $1,076,087 $1,337,263 CITY

FREDERICKSBURG VA $695,294 $890,256 $1,076,087 $1,337,263

MANASSAS CITY VA $695,294 $890,256 $1,076,087 $1,337,263

MANASSAS PARK VA $695,294 $890,256 $1,076,087 $1,337,263 CITY

ALBEMARLE VA $447,059 $572,327 $691,765 $859,744

AMELIA VA $548,235 $701,841 $848,338 $1,054,322

BUCKINGHAM VA $447,059 $572,327 $691,765 $859,744

CAROLINE VA $548,235 $701,841 $848,338 $1,054,322

CHARLES CITY VA $548,235 $701,841 $848,338 $1,054,322

CHESTERFIELD VA $548,235 $701,841 $848,338 $1,054,322

DINWIDDIE VA $548,235 $701,841 $848,338 $1,054,322

FLUVANNA VA $447,059 $572,327 $691,765 $859,744

GLOUCESTER VA $469,412 $600,921 $726,394 $902,711

GOOCHLAND VA $548,235 $701,841 $848,338 $1,054,322

GREENE VA $447,059 $572,327 $691,765 $859,744

HANOVER VA $548,235 $701,841 $848,338 $1,054,322

HENRICO VA $548,235 $701,841 $848,338 $1,054,322

ISLE OF WIGHT VA $469,412 $600,921 $726,394 $902,711

Bulletin No. 2018–20 605 May 14, 2018

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

JAMES CITY VA $469,412 $600,921 $726,394 $902,711

KING GEORGE VA $358,824 $459,335 $555,243 $690,026

KING WILLIAM VA $548,235 $701,841 $848,338 $1,054,322

LANCASTER VA $452,941 $579,847 $700,870 $871,049

MATHEWS VA $469,412 $600,921 $726,394 $902,711

NELSON VA $447,059 $572,327 $691,765 $859,744

NEW KENT VA $548,235 $701,841 $848,338 $1,054,322

NORTHUMBERLAND VA $325,882 $417,187 $504,297 $626,701

POWHATAN VA $548,235 $701,841 $848,338 $1,054,322

PRINCE GEORGE VA $548,235 $701,841 $848,338 $1,054,322

SUSSEX VA $548,235 $701,841 $848,338 $1,054,322

YORK VA $469,412 $600,921 $726,394 $902,711

CHARLOTTESVILLE VA $447,059 $572,327 $691,765 $859,744

CHESAPEAKE CITY VA $469,412 $600,921 $726,394 $902,711

COLONIAL HEIGHT VA $548,235 $701,841 $848,338 $1,054,322

HAMPTON CITY VA $469,412 $600,921 $726,394 $902,711

HOPEWELL CITY VA $548,235 $701,841 $848,338 $1,054,322

LEXINGTON CITY VA $314,118 $402,097 $486,087 $604,092

NEWPORT NEWS VA $469,412 $600,921 $726,394 $902,711 CITY

NORFOLK CITY VA $469,412 $600,921 $726,394 $902,711

PETERSBURG CITY VA $548,235 $701,841 $848,338 $1,054,322

POQUOSON CITY VA $469,412 $600,921 $726,394 $902,711

PORTSMOUTH CITY VA $469,412 $600,921 $726,394 $902,711

RICHMOND CITY VA $548,235 $701,841 $848,338 $1,054,322

SUFFOLK CITY VA $469,412 $600,921 $726,394 $902,711

VIRGINIA BEACH VA $469,412 $600,921 $726,394 $902,711

WILLIAMSBURG VA $469,412 $600,921 $726,394 $902,711 CITY

CHITTENDEN VT $350,588 $448,798 $542,506 $674,220

FRANKLIN VT $350,588 $448,798 $542,506 $674,220

GRAND ISLE VT $350,588 $448,798 $542,506 $674,220

CHELAN WA $350,588 $448,798 $542,506 $674,220

CLALLAM WA $392,941 $503,018 $608,031 $755,652

CLARK WA $458,824 $587,366 $709,974 $882,353

DOUGLAS WA $350,588 $448,798 $542,506 $674,220

ISLAND WA $352,941 $451,816 $546,138 $678,721

JEFFERSON WA $329,412 $421,688 $509,719 $633,504

KING WA $682,353 $873,555 $1,055,908 $1,312,225

KITSAP WA $337,647 $432,225 $522,455 $649,309

PIERCE WA $682,353 $873,555 $1,055,908 $1,312,225

SAN JUAN WA $494,118 $632,532 $764,604 $950,230

SKAGIT WA $322,353 $412,634 $498,824 $619,898

SKAMANIA WA $458,824 $587,366 $709,974 $882,353

SNOHOMISH WA $682,353 $873,555 $1,055,908 $1,312,225

May 14, 2018 606 Bulletin No. 2018–20

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

THURSTON WA $323,529 $414,169 $500,614 $622,148

WHATCOM WA $352,941 $451,816 $546,138 $678,721

COLUMBIA WI $305,882 $391,560 $473,299 $588,235

DANE WI $305,882 $391,560 $473,299 $588,235

GREEN WI $305,882 $391,560 $473,299 $588,235

IOWA WI $305,882 $391,560 $473,299 $588,235

KENOSHA WI $374,118 $478,926 $578,926 $719,437

MILWAUKEE WI $312,941 $400,614 $484,246 $601,790

OZAUKEE WI $312,941 $400,614 $484,246 $601,790

PIERCE WI $364,706 $466,854 $564,348 $701,330

ST. CROIX WI $364,706 $466,854 $564,348 $701,330

WASHINGTON WI $312,941 $400,614 $484,246 $601,790

WAUKESHA WI $312,941 $400,614 $484,246 $601,790

JEFFERSON WV $695,294 $890,256 $1,076,087 $1,337,263

TETON WY $695,294 $890,256 $1,076,087 $1,337,263

SHERIDAN WY $315,294 $403,632 $487,877 $606,343

SUBLETTE WY $307,059 $393,095 $475,141 $590,486

SWEETWATER WY $323,529 $414,169 $500,614 $622,148

GUAM GU $576,471 $738,005 $892,072 $1,108,593

NORTHERN ISLAND MP $536,471 $686,752 $830,128 $1,031,662

ROTA MP $420,000 $537,647 $649,923 $807,673

SAIPAN MP $541,176 $692,788 $837,442 $1,040,716

TINIAN MP $544,706 $697,340 $842,916 $1,047,519

AGUAS BUENAS PR $394,118 $504,552 $609,872 $757,903

AIBONITO PR $394,118 $504,552 $609,872 $757,903

BARCELONETA PR $394,118 $504,552 $609,872 $757,903

BARRANQUITAS PR $394,118 $504,552 $609,872 $757,903

BAYAMON PR $394,118 $504,552 $609,872 $757,903

CAGUAS PR $394,118 $504,552 $609,872 $757,903

CANOVANAS PR $394,118 $504,552 $609,872 $757,903

CAROLINA PR $394,118 $504,552 $609,872 $757,903

CATANO PR $394,118 $504,552 $609,872 $757,903

CAYEY PR $394,118 $504,552 $609,872 $757,903

CEIBA PR $394,118 $504,552 $609,872 $757,903

CIALES PR $394,118 $504,552 $609,872 $757,903

CIDRA PR $394,118 $504,552 $609,872 $757,903

COMERIO PR $394,118 $504,552 $609,872 $757,903

COROZAL PR $394,118 $504,552 $609,872 $757,903

DORADO PR $394,118 $504,552 $609,872 $757,903

FAJARDO PR $394,118 $504,552 $609,872 $757,903

FLORIDA PR $394,118 $504,552 $609,872 $757,903

Bulletin No. 2018–20 607 May 14, 2018

County Name State One-Unit Limit Two-Unit Limit Three-Unit Limit Four-Unit Limit

GUAYNABO PR $394,118 $504,552 $609,872 $757,903

GURABO PR $394,118 $504,552 $609,872 $757,903

HUMACAO PR $394,118 $504,552 $609,872 $757,903

JUNCOS PR $394,118 $504,552 $609,872 $757,903

LAS PIEDRAS PR $394,118 $504,552 $609,872 $757,903

LOIZA PR $394,118 $504,552 $609,872 $757,903

LUQUILLO PR $394,118 $504,552 $609,872 $757,903

MANATI PR $394,118 $504,552 $609,872 $757,903

MAUNABO PR $394,118 $504,552 $609,872 $757,903

MOROVIS PR $394,118 $504,552 $609,872 $757,903

NAGUABO PR $394,118 $504,552 $609,872 $757,903

NARANJITO PR $394,118 $504,552 $609,872 $757,903

OROCOVIS PR $394,118 $504,552 $609,872 $757,903

RIO GRANDE PR $394,118 $504,552 $609,872 $757,903

SAN JUAN PR $394,118 $504,552 $609,872 $757,903

SAN LORENZO PR $394,118 $504,552 $609,872 $757,903

TOA ALTA PR $394,118 $504,552 $609,872 $757,903

TOA BAJA PR $394,118 $504,552 $609,872 $757,903

TRUJILLO ALTO PR $394,118 $504,552 $609,872 $757,903

VEGA ALTA PR $394,118 $504,552 $609,872 $757,903

VEGA BAJA PR $394,118 $504,552 $609,872 $757,903

YABUCOA PR $394,118 $504,552 $609,872 $757,903

ST. CROIX ISLAND VI $335,294 $429,207 $518,824 $644,808

ST. JOHN ISLAND VI $637,647 $816,317 $986,701 $1,226,240

ST. THOMAS VI $456,471 $584,348 $706,343 $877,852 ISLAND

All other areas - 2657 counties (floor):

.02 The nationwide average purchase price (for use in the housing cost/income ratio for new and existing residences) is $289,200.

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▸Contents — Internal Revenue Bulletin 2018-20

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