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Rev. Proc. 2023-22

SECTION 4. AVERAGE AREA

Internal Revenue Bulletin 2023-19 · 2026-10-03 edition · updated 2026-10-04 · United States

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.

May 8, 2023 840 Bulletin No. 2023–19

2023 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 $617,402 $790,356 $955,382 $1,187,347

HOONAH-ANGOON C AK $593,957 $760,341 $919,081 $1,142,211

JUNEAU CITY AND AK $604,377 $773,707 $935,221 $1,162,259

KETCHIKAN GATEW AK $549,670 $703,653 $850,556 $1,057,093

KODIAK ISLAND B AK $549,670 $703,653 $850,556 $1,057,093

SITKA CITY AND AK $664,293 $850,386 $1,027,928 $1,277,505

SKAGWAY MUNICIP AK $593,957 $760,341 $919,081 $1,142,211

COCONINO AZ $586,141 $750,374 $907,018 $1,127,204

MARICOPA AZ $600,469 $768,723 $929,161 $1,154,783

PINAL AZ $600,469 $768,723 $929,161 $1,154,783

ALAMEDA CA $1,233,785 $1,579,778 $1,909,461 $2,373,108

ALPINE CA $563,998 $722,001 $872,756 $1,084,616

CONTRA COSTA CA $1,233,785 $1,579,778 $1,909,461 $2,373,108

EL DORADO CA $864,884 $1,107,212 $1,338,384 $1,663,282

INYO CA $575,721 $737,009 $890,878 $1,107,156

LOS ANGELES CA $1,233,785 $1,579,778 $1,909,461 $2,373,108

MARIN CA $1,233,785 $1,579,778 $1,909,461 $2,373,108

MENDOCINO CA $618,705 $792,055 $957,421 $1,189,839

MONO CA $785,429 $1,005,501 $1,215,436 $1,510,489

MONTEREY CA $1,036,819 $1,327,341 $1,604,441 $1,993,900

NAPA CA $1,152,745 $1,475,717 $1,783,795 $2,216,860

NEVADA CA $729,420 $933,805 $1,128,733 $1,402,775

ORANGE CA $1,233,785 $1,579,778 $1,909,461 $2,373,108

PLACER CA $864,884 $1,107,212 $1,338,384 $1,663,282

RIVERSIDE CA $729,420 $933,805 $1,128,733 $1,402,775

SACRAMENTO CA $864,884 $1,107,212 $1,338,384 $1,663,282

SAN BENITO CA $1,233,785 $1,579,778 $1,909,461 $2,373,108

SAN BERNARDINO CA $729,420 $933,805 $1,128,733 $1,402,775

SAN DIEGO CA $1,107,156 $1,417,386 $1,713,288 $2,129,194

SAN FRANCISCO CA $1,233,785 $1,579,778 $1,909,461 $2,373,108

SAN JOAQUIN CA $743,748 $952,154 $1,150,932 $1,430,298

SAN LUIS OBISPO CA $1,032,911 $1,322,301 $1,598,382 $1,986,424

SAN MATEO CA $1,233,785 $1,579,778 $1,909,461 $2,373,108

SANTA BARBARA CA $911,775 $1,167,242 $1,410,930 $1,753,440

SANTA CLARA CA $1,233,785 $1,579,778 $1,909,461 $2,373,108

SANTA CRUZ CA $1,233,785 $1,579,778 $1,909,461 $2,373,108

SOLANO CA $776,312 $993,835 $1,201,278 $1,492,933

SONOMA CA $975,600 $1,248,962 $1,509,696 $1,876,162

Bulletin No. 2023–19 841 May 8, 2023

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

STANISLAUS CA $586,141 $750,374 $907,018 $1,127,204

SUTTER CA $553,578 $708,693 $856,616 $1,064,569

VENTURA CA $1,074,592 $1,375,705 $1,662,886 $2,066,559

YOLO CA $864,884 $1,107,212 $1,338,384 $1,663,282

YUBA CA $553,578 $708,693 $856,616 $1,064,569

ADAMS CO $892,237 $1,142,211 $1,380,688 $1,715,893

ARAPAHOE CO $892,237 $1,142,211 $1,380,688 $1,715,893

BOULDER CO $970,389 $1,242,280 $1,501,654 $1,866,195

BROOMFIELD CO $892,237 $1,142,211 $1,380,688 $1,715,893

CHAFFEE CO $679,924 $870,434 $1,052,166 $1,307,576

CLEAR CREEK CO $892,237 $1,142,211 $1,380,688 $1,715,893

DENVER CO $892,237 $1,142,211 $1,380,688 $1,715,893

DOUGLAS CO $892,237 $1,142,211 $1,380,688 $1,715,893

EAGLE CO $1,217,871 $1,559,136 $1,884,600 $2,342,130

EL PASO CO $586,141 $750,374 $907,018 $1,127,204

ELBERT CO $892,237 $1,142,211 $1,380,688 $1,715,893

GARFIELD CO $1,233,785 $1,579,778 $1,909,461 $2,373,108

GILPIN CO $892,237 $1,142,211 $1,380,688 $1,715,893

GRAND CO $758,076 $970,446 $1,173,075 $1,457,878

GUNNISON CO $588,746 $753,715 $911,039 $1,132,187

JEFFERSON CO $892,237 $1,142,211 $1,380,688 $1,715,893

LA PLATA CO $676,016 $865,394 $1,046,106 $1,300,044

LARIMER CO $695,554 $890,425 $1,076,348 $1,337,648

PARK CO $892,237 $1,142,211 $1,380,688 $1,715,893

PITKIN CO $1,233,785 $1,579,778 $1,909,461 $2,373,108

ROUTT CO $957,364 $1,225,630 $1,481,493 $1,841,107

SAN JUAN CO $573,116 $733,668 $886,857 $1,102,172

SAN MIGUEL CO $1,184,005 $1,515,756 $1,832,215 $2,277,003

SUMMIT CO $1,079,803 $1,382,331 $1,670,927 $2,076,583

TELLER CO $586,141 $750,374 $907,018 $1,127,204

WELD CO $629,125 $805,364 $973,504 $1,209,886

FAIRFIELD CT $801,060 $1,025,492 $1,239,618 $1,540,504

DISTRICT OF COL DC $1,233,785 $1,579,778 $1,909,461 $2,373,108

NEW CASTLE DE $599,167 $767,024 $927,179 $1,152,235

BAKER FL $596,562 $763,683 $923,158 $1,147,251

BROWARD FL $631,730 $808,705 $977,582 $1,214,870

CLAY FL $596,562 $763,683 $923,158 $1,147,251

May 8, 2023 842 Bulletin No. 2023–19

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

COLLIER FL $761,984 $975,486 $1,179,135 $1,465,353

DUVAL FL $596,562 $763,683 $923,158 $1,147,251

MANATEE FL $573,116 $733,668 $886,857 $1,102,172

MARTIN FL $566,603 $725,343 $876,777 $1,089,657

MIAMI-DADE FL $631,730 $808,705 $977,582 $1,214,870

MONROE FL $989,928 $1,267,311 $1,531,839 $1,903,742

NASSAU FL $596,562 $763,683 $923,158 $1,147,251

OKALOOSA FL $683,832 $875,418 $1,058,169 $1,315,052

PALM BEACH FL $631,730 $808,705 $977,582 $1,214,870

SARASOTA FL $573,116 $733,668 $886,857 $1,102,172

ST. JOHNS FL $596,562 $763,683 $923,158 $1,147,251

ST. LUCIE FL $566,603 $725,343 $876,777 $1,089,657

WALTON FL $683,832 $875,418 $1,058,169 $1,315,052

BARROW GA $670,806 $858,768 $1,038,008 $1,290,021

BARTOW GA $670,806 $858,768 $1,038,008 $1,290,021

BUTTS GA $670,806 $858,768 $1,038,008 $1,290,021

CARROLL GA $670,806 $858,768 $1,038,008 $1,290,021

CHEROKEE GA $670,806 $858,768 $1,038,008 $1,290,021

CLARKE GA $584,839 $748,675 $904,980 $1,124,712

CLAYTON GA $670,806 $858,768 $1,038,008 $1,290,021

COBB GA $670,806 $858,768 $1,038,008 $1,290,021

COWETA GA $670,806 $858,768 $1,038,008 $1,290,021

DAWSON GA $670,806 $858,768 $1,038,008 $1,290,021

DEKALB GA $670,806 $858,768 $1,038,008 $1,290,021

DOUGLAS GA $670,806 $858,768 $1,038,008 $1,290,021

FAYETTE GA $670,806 $858,768 $1,038,008 $1,290,021

FORSYTH GA $670,806 $858,768 $1,038,008 $1,290,021

FULTON GA $670,806 $858,768 $1,038,008 $1,290,021

GREENE GA $583,536 $747,033 $902,997 $1,122,220

GWINNETT GA $670,806 $858,768 $1,038,008 $1,290,021

HARALSON GA $670,806 $858,768 $1,038,008 $1,290,021

HEARD GA $670,806 $858,768 $1,038,008 $1,290,021

HENRY GA $670,806 $858,768 $1,038,008 $1,290,021

JASPER GA $670,806 $858,768 $1,038,008 $1,290,021

LAMAR GA $670,806 $858,768 $1,038,008 $1,290,021

MADISON GA $584,839 $748,675 $904,980 $1,124,712

MERIWETHER GA $670,806 $858,768 $1,038,008 $1,290,021

MORGAN GA $670,806 $858,768 $1,038,008 $1,290,021

NEWTON GA $670,806 $858,768 $1,038,008 $1,290,021

OCONEE GA $584,839 $748,675 $904,980 $1,124,712

OGLETHORPE GA $584,839 $748,675 $904,980 $1,124,712

Bulletin No. 2023–19 843 May 8, 2023

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

PAULDING GA $670,806 $858,768 $1,038,008 $1,290,021

PICKENS GA $670,806 $858,768 $1,038,008 $1,290,021

PIKE GA $670,806 $858,768 $1,038,008 $1,290,021

ROCKDALE GA $670,806 $858,768 $1,038,008 $1,290,021

SPALDING GA $670,806 $858,768 $1,038,008 $1,290,021

WALTON GA $670,806 $858,768 $1,038,008 $1,290,021

HAWAII HI $586,141 $750,374 $907,018 $1,127,204

HONOLULU HI $872,699 $1,117,236 $1,350,447 $1,678,290

KALAWAO HI $1,107,156 $1,417,386 $1,713,288 $2,129,194

KAUAI HI $1,107,156 $1,417,386 $1,713,288 $2,129,194

MAUI HI $1,107,156 $1,417,386 $1,713,288 $2,129,194

ADA ID $664,293 $850,386 $1,027,928 $1,277,505

BLAINE ID $838,833 $1,073,856 $1,298,062 $1,613,163

BOISE ID $664,293 $850,386 $1,027,928 $1,277,505

BONNER ID $592,654 $758,699 $917,099 $1,139,719

CAMAS ID $838,833 $1,073,856 $1,298,062 $1,613,163

CANYON ID $664,293 $850,386 $1,027,928 $1,277,505

FRANKLIN ID $557,486 $713,677 $862,675 $1,072,101

GEM ID $664,293 $850,386 $1,027,928 $1,277,505

KOOTENAI ID $648,663 $830,395 $1,003,746 $1,247,433

OWYHEE ID $664,293 $850,386 $1,027,928 $1,277,505

TETON ID $1,233,785 $1,579,778 $1,909,461 $2,373,108

VALLEY ID $649,966 $832,094 $1,005,784 $1,249,925

BARNSTABLE MA $794,547 $1,017,168 $1,229,538 $1,527,988

BRISTOL MA $748,958 $958,780 $1,158,974 $1,440,322

DUKES MA $1,233,785 $1,579,778 $1,909,461 $2,373,108

ESSEX MA $937,826 $1,200,599 $1,451,252 $1,803,560

MIDDLESEX MA $937,826 $1,200,599 $1,451,252 $1,803,560

NANTUCKET MA $1,233,785 $1,579,778 $1,909,461 $2,373,108

NORFOLK MA $937,826 $1,200,599 $1,451,252 $1,803,560

PLYMOUTH MA $937,826 $1,200,599 $1,451,252 $1,803,560

SUFFOLK MA $937,826 $1,200,599 $1,451,252 $1,803,560

ANNE ARUNDEL MD $716,395 $917,099 $1,108,572 $1,377,687

BALTIMORE MD $716,395 $917,099 $1,108,572 $1,377,687

BALTIMORE CITY MD $716,395 $917,099 $1,108,572 $1,377,687

CALVERT MD $1,233,785 $1,579,778 $1,909,461 $2,373,108

CARROLL MD $716,395 $917,099 $1,108,572 $1,377,687

CECIL MD $599,167 $767,024 $927,179 $1,152,235

May 8, 2023 844 Bulletin No. 2023–19

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

CHARLES MD $1,233,785 $1,579,778 $1,909,461 $2,373,108

FREDERICK MD $1,233,785 $1,579,778 $1,909,461 $2,373,108

HARFORD MD $716,395 $917,099 $1,108,572 $1,377,687

HOWARD MD $716,395 $917,099 $1,108,572 $1,377,687

MONTGOMERY MD $1,233,785 $1,579,778 $1,909,461 $2,373,108

PRINCE GEORGE'S MD $1,233,785 $1,579,778 $1,909,461 $2,373,108

QUEEN ANNE'S MD $716,395 $917,099 $1,108,572 $1,377,687

CUMBERLAND ME $573,116 $733,668 $886,857 $1,102,172

SAGADAHOC ME $573,116 $733,668 $886,857 $1,102,172

YORK ME $573,116 $733,668 $886,857 $1,102,172

ANOKA MN $583,536 $747,033 $902,997 $1,122,220

CARVER MN $583,536 $747,033 $902,997 $1,122,220

CHISAGO MN $583,536 $747,033 $902,997 $1,122,220

DAKOTA MN $583,536 $747,033 $902,997 $1,122,220

HENNEPIN MN $583,536 $747,033 $902,997 $1,122,220

ISANTI MN $583,536 $747,033 $902,997 $1,122,220

LE SUEUR MN $583,536 $747,033 $902,997 $1,122,220

MILLE LACS MN $583,536 $747,033 $902,997 $1,122,220

RAMSEY MN $583,536 $747,033 $902,997 $1,122,220

SCOTT MN $583,536 $747,033 $902,997 $1,122,220

SHERBURNE MN $583,536 $747,033 $902,997 $1,122,220

WASHINGTON MN $583,536 $747,033 $902,997 $1,122,220

WRIGHT MN $583,536 $747,033 $902,997 $1,122,220

BROADWATER MT $565,301 $723,700 $874,738 $1,087,108

FLATHEAD MT $626,520 $802,079 $969,483 $1,204,846

GALLATIN MT $797,152 $1,020,509 $1,233,558 $1,533,029

MISSOULA MT $618,705 $792,055 $957,421 $1,189,839

PARK MT $610,889 $782,031 $945,302 $1,174,774

RAVALLI MT $571,813 $732,025 $884,819 $1,099,624

CAMDEN NC $574,418 $735,367 $888,896 $1,104,664

CHATHAM NC $682,529 $873,775 $1,056,187 $1,312,560

CURRITUCK NC $574,418 $735,367 $888,896 $1,104,664

DARE NC $683,832 $875,418 $1,058,169 $1,315,052

DURHAM NC $682,529 $873,775 $1,056,187 $1,312,560

FRANKLIN NC $569,208 $728,684 $880,798 $1,094,640

GATES NC $574,418 $735,367 $888,896 $1,104,664

GRANVILLE NC $682,529 $873,775 $1,056,187 $1,312,560

Bulletin No. 2023–19 845 May 8, 2023

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

HYDE NC $547,065 $700,311 $846,535 $1,052,053

JOHNSTON NC $569,208 $728,684 $880,798 $1,094,640

ORANGE NC $682,529 $873,775 $1,056,187 $1,312,560

PASQUOTANK NC $911,775 $1,167,242 $1,410,930 $1,753,440

PERQUIMANS NC $911,775 $1,167,242 $1,410,930 $1,753,440

PERSON NC $682,529 $873,775 $1,056,187 $1,312,560

WAKE NC $569,208 $728,684 $880,798 $1,094,640

DAWSON NE $683,832 $875,418 $1,058,169 $1,315,052

GOSPER NE $683,832 $875,418 $1,058,169 $1,315,052

HILLSBOROUGH NH $540,553 $691,987 $836,455 $1,039,537

ROCKINGHAM NH $937,826 $1,200,599 $1,451,252 $1,803,560

STRAFFORD NH $937,826 $1,200,599 $1,451,252 $1,803,560

BERGEN NJ $1,233,785 $1,579,778 $1,909,461 $2,373,108

BURLINGTON NJ $599,167 $767,024 $927,179 $1,152,235

CAMDEN NJ $599,167 $767,024 $927,179 $1,152,235

CAPE MAY NJ $621,310 $795,397 $961,442 $1,194,822

ESSEX NJ $1,233,785 $1,579,778 $1,909,461 $2,373,108

GLOUCESTER NJ $599,167 $767,024 $927,179 $1,152,235

HUDSON NJ $1,233,785 $1,579,778 $1,909,461 $2,373,108

HUNTERDON NJ $1,233,785 $1,579,778 $1,909,461 $2,373,108

MIDDLESEX NJ $1,233,785 $1,579,778 $1,909,461 $2,373,108

MONMOUTH NJ $1,233,785 $1,579,778 $1,909,461 $2,373,108

MORRIS NJ $1,233,785 $1,579,778 $1,909,461 $2,373,108

OCEAN NJ $1,233,785 $1,579,778 $1,909,461 $2,373,108

PASSAIC NJ $1,233,785 $1,579,778 $1,909,461 $2,373,108

SALEM NJ $599,167 $767,024 $927,179 $1,152,235

SOMERSET NJ $1,233,785 $1,579,778 $1,909,461 $2,373,108

SUSSEX NJ $1,233,785 $1,579,778 $1,909,461 $2,373,108

UNION NJ $1,233,785 $1,579,778 $1,909,461 $2,373,108

LOS ALAMOS NM $660,386 $845,403 $1,021,925 $1,269,973

SANTA FE NM $570,511 $730,326 $882,836 $1,097,132

CARSON CITY NV $573,116 $733,668 $886,857 $1,102,172

CLARK NV $560,091 $717,018 $866,696 $1,077,084

DOUGLAS NV $745,051 $953,796 $1,152,914 $1,432,790

STOREY NV $703,370 $900,449 $1,088,411 $1,352,656

WASHOE NV $703,370 $900,449 $1,088,411 $1,352,656

May 8, 2023 846 Bulletin No. 2023–19

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

BRONX NY $1,233,785 $1,579,778 $1,909,461 $2,373,108

KINGS NY $1,233,785 $1,579,778 $1,909,461 $2,373,108

NASSAU NY $1,233,785 $1,579,778 $1,909,461 $2,373,108

NEW YORK NY $1,233,785 $1,579,778 $1,909,461 $2,373,108

PUTNAM NY $1,233,785 $1,579,778 $1,909,461 $2,373,108

QUEENS NY $1,233,785 $1,579,778 $1,909,461 $2,373,108

RICHMOND NY $1,233,785 $1,579,778 $1,909,461 $2,373,108

ROCKLAND NY $1,233,785 $1,579,778 $1,909,461 $2,373,108

SUFFOLK NY $1,233,785 $1,579,778 $1,909,461 $2,373,108

WESTCHESTER NY $1,233,785 $1,579,778 $1,909,461 $2,373,108

DELAWARE OH $553,578 $708,693 $856,616 $1,064,569

FAIRFIELD OH $553,578 $708,693 $856,616 $1,064,569

FRANKLIN OH $553,578 $708,693 $856,616 $1,064,569

HOCKING OH $553,578 $708,693 $856,616 $1,064,569

LICKING OH $553,578 $708,693 $856,616 $1,064,569

MADISON OH $553,578 $708,693 $856,616 $1,064,569

MORROW OH $553,578 $708,693 $856,616 $1,064,569

PERRY OH $553,578 $708,693 $856,616 $1,064,569

PICKAWAY OH $553,578 $708,693 $856,616 $1,064,569

UNION OH $553,578 $708,693 $856,616 $1,064,569

BENTON OR $634,335 $812,046 $981,603 $1,219,910

CLACKAMAS OR $761,984 $975,486 $1,179,135 $1,465,353

CLATSOP OR $599,167 $767,024 $927,179 $1,152,235

COLUMBIA OR $761,984 $975,486 $1,179,135 $1,465,353

DESCHUTES OR $781,522 $1,000,461 $1,209,377 $1,502,957

HOOD RIVER OR $760,681 $973,787 $1,177,096 $1,462,861

LANE OR $545,763 $698,669 $844,553 $1,049,561

MARION OR $547,065 $700,311 $846,535 $1,052,053

MULTNOMAH OR $761,984 $975,486 $1,179,135 $1,465,353

POLK OR $547,065 $700,311 $846,535 $1,052,053

WASHINGTON OR $761,984 $975,486 $1,179,135 $1,465,353

YAMHILL OR $761,984 $975,486 $1,179,135 $1,465,353

BUCKS PA $599,167 $767,024 $927,179 $1,152,235

CHESTER PA $599,167 $767,024 $927,179 $1,152,235

DELAWARE PA $599,167 $767,024 $927,179 $1,152,235

MONTGOMERY PA $599,167 $767,024 $927,179 $1,152,235

PHILADELPHIA PA $599,167 $767,024 $927,179 $1,152,235

PIKE PA $1,233,785 $1,579,778 $1,909,461 $2,373,108

Bulletin No. 2023–19 847 May 8, 2023

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

BRISTOL RI $748,958 $958,780 $1,158,974 $1,440,322

KENT RI $748,958 $958,780 $1,158,974 $1,440,322

NEWPORT RI $748,958 $958,780 $1,158,974 $1,440,322

PROVIDENCE RI $748,958 $958,780 $1,158,974 $1,440,322

WASHINGTON RI $748,958 $958,780 $1,158,974 $1,440,322

BEAUFORT SC $549,670 $703,653 $850,556 $1,057,093

BERKELEY SC $609,587 $780,389 $943,319 $1,172,283

CHARLESTON SC $609,587 $780,389 $943,319 $1,172,283

DORCHESTER SC $609,587 $780,389 $943,319 $1,172,283

JASPER SC $549,670 $703,653 $850,556 $1,057,093

CANNON TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

CHEATHAM TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

DAVIDSON TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

DICKSON TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

MACON TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

MAURY TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

ROBERTSON TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

RUTHERFORD TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

SMITH TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

SUMNER TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

TROUSDALE TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

WILLIAMSON TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

WILSON TN $1,008,163 $1,290,644 $1,560,099 $1,938,797

ATASCOSA TX $593,957 $760,341 $919,081 $1,142,211

BANDERA TX $593,957 $760,341 $919,081 $1,142,211

BASTROP TX $647,361 $828,753 $1,001,764 $1,244,941

BEXAR TX $593,957 $760,341 $919,081 $1,142,211

CALDWELL TX $647,361 $828,753 $1,001,764 $1,244,941

COLLIN TX $601,772 $770,365 $931,200 $1,157,275

COMAL TX $593,957 $760,341 $919,081 $1,142,211

DALLAS TX $601,772 $770,365 $931,200 $1,157,275

DENTON TX $601,772 $770,365 $931,200 $1,157,275

ELLIS TX $601,772 $770,365 $931,200 $1,157,275

GUADALUPE TX $593,957 $760,341 $919,081 $1,142,211

HAYS TX $647,361 $828,753 $1,001,764 $1,244,941

HUNT TX $601,772 $770,365 $931,200 $1,157,275

JOHNSON TX $601,772 $770,365 $931,200 $1,157,275

KAUFMAN TX $601,772 $770,365 $931,200 $1,157,275

May 8, 2023 848 Bulletin No. 2023–19

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

KENDALL TX $593,957 $760,341 $919,081 $1,142,211

MEDINA TX $593,957 $760,341 $919,081 $1,142,211

PARKER TX $601,772 $770,365 $931,200 $1,157,275

ROCKWALL TX $601,772 $770,365 $931,200 $1,157,275

TARRANT TX $601,772 $770,365 $931,200 $1,157,275

TRAVIS TX $647,361 $828,753 $1,001,764 $1,244,941

WILLIAMSON TX $647,361 $828,753 $1,001,764 $1,244,941

WILSON TX $593,957 $760,341 $919,081 $1,142,211

WISE TX $601,772 $770,365 $931,200 $1,157,275

BOX ELDER UT $842,741 $1,078,840 $1,304,122 $1,620,695

CACHE UT $557,486 $713,677 $862,675 $1,072,101

DAVIS UT $842,741 $1,078,840 $1,304,122 $1,620,695

GRAND UT $616,100 $788,714 $953,400 $1,184,798

JUAB UT $681,226 $872,076 $1,054,148 $1,310,068

MORGAN UT $842,741 $1,078,840 $1,304,122 $1,620,695

RICH UT $601,772 $770,365 $931,200 $1,157,275

SALT LAKE UT $702,067 $898,750 $1,086,428 $1,350,164

SUMMIT UT $1,233,785 $1,579,778 $1,909,461 $2,373,108

TOOELE UT $702,067 $898,750 $1,086,428 $1,350,164

UTAH UT $681,226 $872,076 $1,054,148 $1,310,068

WASATCH UT $1,233,785 $1,579,778 $1,909,461 $2,373,108

WASHINGTON UT $672,109 $860,410 $1,040,047 $1,292,512

WEBER UT $842,741 $1,078,840 $1,304,122 $1,620,695

ALBEMARLE VA $574,418 $735,367 $888,896 $1,104,664

ALEXANDRIA CITY VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

AMELIA VA $618,705 $792,055 $957,421 $1,189,839

ARLINGTON VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

CHARLES CITY VA $618,705 $792,055 $957,421 $1,189,839

CHARLOTTESVILLE VA $574,418 $735,367 $888,896 $1,104,664

CHESAPEAKE CITY VA $574,418 $735,367 $888,896 $1,104,664

CHESTERFIELD VA $618,705 $792,055 $957,421 $1,189,839

CLARKE VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

COLONIAL HEIGHT VA $618,705 $792,055 $957,421 $1,189,839

CULPEPER VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

DINWIDDIE VA $618,705 $792,055 $957,421 $1,189,839

FAIRFAX VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

FAIRFAX CITY VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

FALLS CHURCH CI VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

FAUQUIER VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

Bulletin No. 2023–19 849 May 8, 2023

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

FLUVANNA VA $574,418 $735,367 $888,896 $1,104,664

FRANKLIN CITY VA $574,418 $735,367 $888,896 $1,104,664

FREDERICKSBURG VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

GLOUCESTER VA $574,418 $735,367 $888,896 $1,104,664

GOOCHLAND VA $618,705 $792,055 $957,421 $1,189,839

GREENE VA $574,418 $735,367 $888,896 $1,104,664

HAMPTON CITY VA $574,418 $735,367 $888,896 $1,104,664

HANOVER VA $618,705 $792,055 $957,421 $1,189,839

HENRICO VA $618,705 $792,055 $957,421 $1,189,839

HOPEWELL CITY VA $618,705 $792,055 $957,421 $1,189,839

ISLE OF WIGHT VA $574,418 $735,367 $888,896 $1,104,664

JAMES CITY VA $574,418 $735,367 $888,896 $1,104,664

KING AND QUEEN VA $618,705 $792,055 $957,421 $1,189,839

KING WILLIAM VA $618,705 $792,055 $957,421 $1,189,839

LOUDOUN VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

MADISON VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

MANASSAS CITY VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

MANASSAS PARK C VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

MATHEWS VA $574,418 $735,367 $888,896 $1,104,664

NELSON VA $574,418 $735,367 $888,896 $1,104,664

NEW KENT VA $618,705 $792,055 $957,421 $1,189,839

NEWPORT NEWS CI VA $574,418 $735,367 $888,896 $1,104,664

NORFOLK CITY VA $574,418 $735,367 $888,896 $1,104,664

PETERSBURG CITY VA $618,705 $792,055 $957,421 $1,189,839

POQUOSON CITY VA $574,418 $735,367 $888,896 $1,104,664

PORTSMOUTH CITY VA $574,418 $735,367 $888,896 $1,104,664

POWHATAN VA $618,705 $792,055 $957,421 $1,189,839

PRINCE GEORGE VA $618,705 $792,055 $957,421 $1,189,839

PRINCE WILLIAM VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

RAPPAHANNOCK VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

RICHMOND CITY VA $618,705 $792,055 $957,421 $1,189,839

SOUTHAMPTON VA $574,418 $735,367 $888,896 $1,104,664

SPOTSYLVANIA VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

STAFFORD VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

SUFFOLK CITY VA $574,418 $735,367 $888,896 $1,104,664

SUSSEX VA $618,705 $792,055 $957,421 $1,189,839

VIRGINIA BEACH VA $574,418 $735,367 $888,896 $1,104,664

WARREN VA $1,233,785 $1,579,778 $1,909,461 $2,373,108

WILLIAMSBURG CI VA $574,418 $735,367 $888,896 $1,104,664

YORK VA $574,418 $735,367 $888,896 $1,104,664

May 8, 2023 850 Bulletin No. 2023–19

Two-Unit

Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

CHITTENDEN VT $557,486 $713,677 $862,675 $1,072,101

FRANKLIN VT $557,486 $713,677 $862,675 $1,072,101

GRAND ISLE VT $557,486 $713,677 $862,675 $1,072,101

CHELAN WA $573,116 $733,668 $886,857 $1,102,172

CLARK WA $761,984 $975,486 $1,179,135 $1,465,353

DOUGLAS WA $573,116 $733,668 $886,857 $1,102,172

ISLAND WA $651,268 $833,736 $1,007,823 $1,252,474

KING WA $1,107,156 $1,417,386 $1,713,288 $2,129,194

KITSAP WA $638,243 $817,087 $987,662 $1,227,386

KITTITAS WA $537,947 $688,645 $832,434 $1,034,497

PIERCE WA $1,107,156 $1,417,386 $1,713,288 $2,129,194

SAN JUAN WA $563,998 $722,001 $872,756 $1,084,616

SKAGIT WA $617,402 $790,356 $955,382 $1,187,347

SKAMANIA WA $761,984 $975,486 $1,179,135 $1,465,353

SNOHOMISH WA $1,107,156 $1,417,386 $1,713,288 $2,129,194

THURSTON WA $618,705 $792,055 $957,421 $1,189,839

WHATCOM WA $683,832 $875,418 $1,058,169 $1,315,052

PIERCE WI $583,536 $747,033 $902,997 $1,122,220

ST. CROIX WI $583,536 $747,033 $902,997 $1,122,220

JEFFERSON WV $1,233,785 $1,579,778 $1,909,461 $2,373,108

SHERIDAN WY $554,880 $710,335 $858,655 $1,067,060

TETON WY $1,233,785 $1,579,778 $1,909,461 $2,373,108

GUAM GU $638,243 $817,087 $987,662 $1,227,386

NORTHERN ISLAND MP $593,957 $760,341 $919,081 $1,142,211

SAIPAN MP $599,167 $767,024 $927,179 $1,152,235

TINIAN MP $603,074 $772,064 $933,239 $1,159,767

CULEBRA PR $603,074 $772,064 $933,239 $1,159,767

ST. JOHN ISLAND VI $1,090,223 $1,395,696 $1,687,068 $2,096,630

ST. THOMAS ISLA VI $659,083 $843,760 $1,019,886 $1,267,481

All other areas - 2823 counties (floor): $534,640 $684,568 $827,422 $1,028,324

Bulletin No. 2023–19 851 May 8, 2023

.02 The nationwide average purchase price (for use in the housing cost/income ratio for new and existing residences) is $503,300.

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▸Contents — Internal Revenue Bulletin 2023-19

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