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Rev. Proc. 2025-18

SECTION 4. AVERAGE AREA

Internal Revenue Bulletin 2025-19 · 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 coun

ties 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.

2025 Average Area Purchase Prices for Mortgage Revenue Bonds

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Three-Unit

Limit

Four-Unit

County Name State Limit Limit Limit Limit

ALEUTIANS WEST AK 675,212 864,389 1,044,857 1,298,515 HOONAH-ANGOON C AK 604,905 774,357 936,022 1,163,265 JUNEAU CITY AND AK 638,068 816,864 987,354 1,227,055 KODIAK ISLAND B AK 624,803 799,849 966,821 1,201,562 SITKA CITY AND AK 676,538 866,061 1,046,875 1,301,053 SKAGWAY MUNICIP AK 604,905 774,357 936,022 1,163,265 COCONINO AZ 650,007 832,148 1,005,868 1,250,010 MARICOPA AZ 630,109 806,655 975,069 1,211,771 PINAL AZ 630,109 806,655 975,069 1,211,771 ALAMEDA CA 1,395,468 1,786,771 2,159,645 2,684,092 CONTRA COSTA CA 1,395,468 1,786,771 2,159,645 2,684,092 EL DORADO CA 880,826 1,127,622 1,363,055 1,693,941 LOS ANGELES CA 1,395,468 1,786,771 2,159,645 2,684,092 MARIN CA 1,395,468 1,786,771 2,159,645 2,684,092 MENDOCINO CA 630,109 806,655 975,069 1,211,771 MONO CA 895,418 1,146,309 1,385,606 1,721,972 MONTEREY CA 1,119,605 1,433,304 1,732,526 2,153,157 NAPA CA 1,173,993 1,502,919 1,816,675 2,257,723 NEVADA CA 742,866 951,018 1,149,538 1,428,632 ORANGE CA 1,395,468 1,786,771 2,159,645 2,684,092 PLACER CA 880,826 1,127,622 1,363,055 1,693,941 RIVERSIDE CA 776,029 993,467 1,200,870 1,492,364 SACRAMENTO CA 880,826 1,127,622 1,363,055 1,693,941 SAN BENITO CA 1,395,468 1,786,771 2,159,645 2,684,092 SAN BERNARDINO CA 776,029 993,467 1,200,870 1,492,364 SAN DIEGO CA 1,242,973 1,591,220 1,923,434 2,390,378 SAN FRANCISCO CA 1,395,468 1,786,771 2,159,645 2,684,092 SAN JOAQUIN CA 782,662 1,001,946 1,211,136 1,505,168 SAN LUIS OBISPO CA 1,115,625 1,428,228 1,726,355 2,145,486 SAN MATEO CA 1,395,468 1,786,771 2,159,645 2,684,092 SANTA BARBARA CA 1,053,277 1,348,405 1,629,921 2,025,578 SANTA CLARA CA 1,395,468 1,786,771 2,159,645 2,684,092 SANTA CRUZ CA 1,395,468 1,786,771 2,159,645 2,684,092

County Name State

One-Unit

Limit

Bulletin No. 2025–19 1433 May 5, 2025

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Limit

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County Name State

One-Unit

Limit

SOLANO CA 790,621 1,012,154 1,223,421 1,520,452 SONOMA CA 1,034,706 1,324,642 1,601,141 1,989,876 STANISLAUS CA 618,170 791,371 956,555 1,188,816 VENTURA CA 1,173,993 1,502,919 1,816,675 2,257,723 YOLO CA 880,826 1,127,622 1,363,055 1,693,941 ADAMS CO 961,746 1,231,207 1,488,269 1,849,551 ARAPAHOE CO 961,746 1,231,207 1,488,269 1,849,551 BOULDER CO 994,909 1,273,657 1,539,600 1,913,340 BROOMFIELD CO 961,746 1,231,207 1,488,269 1,849,551 CHAFFEE CO 769,396 984,989 1,190,604 1,479,618 CLEAR CREEK CO 961,746 1,231,207 1,488,269 1,849,551 DENVER CO 961,746 1,231,207 1,488,269 1,849,551 DOUGLAS CO 961,746 1,231,207 1,488,269 1,849,551 EAGLE CO 1,395,468 1,786,771 2,159,645 2,684,092 EL PASO CO 615,517 787,968 952,460 1,183,682 ELBERT CO 961,746 1,231,207 1,488,269 1,849,551 GARFIELD CO 1,395,468 1,786,771 2,159,645 2,684,092 GILPIN CO 961,746 1,231,207 1,488,269 1,849,551 GRAND CO 1,008,175 1,290,671 1,560,075 1,938,833 GUNNISON CO 862,255 1,103,859 1,334,274 1,658,182 JEFFERSON CO 961,746 1,231,207 1,488,269 1,849,551 LA PLATA CO 795,927 1,018,902 1,231,669 1,530,661 LARIMER CO 729,600 934,004 1,129,006 1,403,082 MONTROSE CO 866,234 1,108,935 1,340,446 1,665,853 OURAY CO 866,234 1,108,935 1,340,446 1,665,853 PARK CO 961,746 1,231,207 1,488,269 1,849,551 PITKIN CO 1,395,468 1,786,771 2,159,645 2,684,092 ROUTT CO 1,167,360 1,494,440 1,806,467 2,244,977 SAN MIGUEL CO 1,205,830 1,543,695 1,865,988 2,318,975 SUMMIT CO 1,231,034 1,575,936 1,904,977 2,367,423 TELLER CO 615,517 787,968 952,460 1,183,682 WELD CO 650,007 832,148 1,005,868 1,250,010 FAIRFIELD CT 981,644 1,256,700 1,519,068 1,887,790 DISTRICT OF COL DC 1,395,468 1,786,771 2,159,645 2,684,092 NEW CASTLE DE 685,824 878,000 1,061,294 1,318,932 BAKER FL 669,906 857,583 1,036,667 1,288,307 BROWARD FL 754,804 966,302 1,167,995 1,451,587 CLAY FL 669,906 857,583 1,036,667 1,288,307 COLLIER FL 882,153 1,129,294 1,365,073 1,696,479 DUVAL FL 669,906 857,583 1,036,667 1,288,307 MANATEE FL 631,436 808,328 977,087 1,214,308 MARTIN FL 688,477 881,345 1,065,389 1,324,008 MIAMI-DADE FL 754,804 966,302 1,167,995 1,451,587

May 5, 2025 1434 Bulletin No. 2025–19

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County Name State

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MONROE FL 1,115,625 1,428,228 1,726,355 2,145,486 NASSAU FL 669,906 857,583 1,036,667 1,288,307 OKALOOSA FL 696,436 891,554 1,077,674 1,339,292 PALM BEACH FL 754,804 966,302 1,167,995 1,451,587 SARASOTA FL 631,436 808,328 977,087 1,214,308 ST. JOHNS FL 669,906 857,583 1,036,667 1,288,307 ST. LUCIE FL 688,477 881,345 1,065,389 1,324,008 WALTON FL 696,436 891,554 1,077,674 1,339,292 BARROW GA 794,601 1,017,230 1,229,593 1,528,123 BARTOW GA 794,601 1,017,230 1,229,593 1,528,123 BUTTS GA 794,601 1,017,230 1,229,593 1,528,123 CARROLL GA 794,601 1,017,230 1,229,593 1,528,123 CHEROKEE GA 794,601 1,017,230 1,229,593 1,528,123 CLARKE GA 696,436 891,554 1,077,674 1,339,292 CLAYTON GA 794,601 1,017,230 1,229,593 1,528,123 COBB GA 794,601 1,017,230 1,229,593 1,528,123 COWETA GA 794,601 1,017,230 1,229,593 1,528,123 DAWSON GA 794,601 1,017,230 1,229,593 1,528,123 DEKALB GA 794,601 1,017,230 1,229,593 1,528,123 DOUGLAS GA 794,601 1,017,230 1,229,593 1,528,123 FAYETTE GA 794,601 1,017,230 1,229,593 1,528,123 FORSYTH GA 794,601 1,017,230 1,229,593 1,528,123 FULTON GA 794,601 1,017,230 1,229,593 1,528,123 GREENE GA 640,722 820,209 991,449 1,232,188 GWINNETT GA 794,601 1,017,230 1,229,593 1,528,123 HARALSON GA 794,601 1,017,230 1,229,593 1,528,123 HEARD GA 794,601 1,017,230 1,229,593 1,528,123 HENRY GA 794,601 1,017,230 1,229,593 1,528,123 JASPER GA 794,601 1,017,230 1,229,593 1,528,123 LAMAR GA 794,601 1,017,230 1,229,593 1,528,123 MADISON GA 696,436 891,554 1,077,674 1,339,292 MERIWETHER GA 794,601 1,017,230 1,229,593 1,528,123 MORGAN GA 794,601 1,017,230 1,229,593 1,528,123 NEWTON GA 794,601 1,017,230 1,229,593 1,528,123 OCONEE GA 696,436 891,554 1,077,674 1,339,292 OGLETHORPE GA 696,436 891,554 1,077,674 1,339,292 PAULDING GA 794,601 1,017,230 1,229,593 1,528,123 PICKENS GA 794,601 1,017,230 1,229,593 1,528,123 PIKE GA 794,601 1,017,230 1,229,593 1,528,123 ROCKDALE GA 794,601 1,017,230 1,229,593 1,528,123 SPALDING GA 794,601 1,017,230 1,229,593 1,528,123 WALTON GA 794,601 1,017,230 1,229,593 1,528,123 GUAM GU 650,007 832,148 1,005,868 1,250,010

Bulletin No. 2025–19 1435 May 5, 2025

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County Name State

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Limit

HAWAII HI 659,293 844,029 1,020,229 1,267,889 HONOLULU HI 899,398 1,151,384 1,391,777 1,729,643 KALAWAO HI 1,268,178 1,623,519 1,962,480 2,438,883 KAUAI HI 1,281,443 1,640,476 1,982,955 2,464,376 MAUI HI 1,268,178 1,623,519 1,962,480 2,438,883 ADA ID 676,538 866,061 1,046,875 1,301,053 BLAINE ID 875,520 1,120,816 1,354,807 1,683,733 BOISE ID 676,538 866,061 1,046,875 1,301,053 CAMAS ID 875,520 1,120,816 1,354,807 1,683,733 CANYON ID 676,538 866,061 1,046,875 1,301,053 GEM ID 676,538 866,061 1,046,875 1,301,053 KOOTENAI ID 660,620 845,702 1,022,248 1,270,427 OWYHEE ID 676,538 866,061 1,046,875 1,301,053 TETON ID 1,395,468 1,786,771 2,159,645 2,684,092 VALLEY ID 661,946 847,432 1,024,324 1,272,965 BARNSTABLE MA 921,949 1,180,280 1,426,671 1,773,015 BRISTOL MA 848,989 1,086,845 1,313,742 1,632,689 DUKES MA 1,395,468 1,786,771 2,159,645 2,684,092 ESSEX MA 1,054,604 1,350,077 1,631,940 2,028,115 MIDDLESEX MA 1,054,604 1,350,077 1,631,940 2,028,115 NANTUCKET MA 1,395,468 1,786,771 2,159,645 2,684,092 NORFOLK MA 1,054,604 1,350,077 1,631,940 2,028,115 PLYMOUTH MA 1,054,604 1,350,077 1,631,940 2,028,115 SUFFOLK MA 1,054,604 1,350,077 1,631,940 2,028,115 ANNE ARUNDEL MD 843,683 1,080,039 1,305,552 1,622,481 BALTIMORE MD 843,683 1,080,039 1,305,552 1,622,481 BALTIMORE CITY MD 843,683 1,080,039 1,305,552 1,622,481 CALVERT MD 1,395,468 1,786,771 2,159,645 2,684,092 CARROLL MD 843,683 1,080,039 1,305,552 1,622,481 CECIL MD 685,824 878,000 1,061,294 1,318,932 CHARLES MD 1,395,468 1,786,771 2,159,645 2,684,092 FREDERICK MD 1,395,468 1,786,771 2,159,645 2,684,092 HARFORD MD 843,683 1,080,039 1,305,552 1,622,481 HOWARD MD 843,683 1,080,039 1,305,552 1,622,481 MONTGOMERY MD 1,395,468 1,786,771 2,159,645 2,684,092 PRINCE GEORGE'S MD 1,395,468 1,786,771 2,159,645 2,684,092 QUEEN ANNE'S MD 843,683 1,080,039 1,305,552 1,622,481 CUMBERLAND ME 692,457 886,479 1,071,561 1,331,679 SAGADAHOC ME 692,457 886,479 1,071,561 1,331,679 YORK ME 692,457 886,479 1,071,561 1,331,679 ANOKA MN 610,211 781,162 944,270 1,173,474 CARVER MN 610,211 781,162 944,270 1,173,474 CHISAGO MN 610,211 781,162 944,270 1,173,474

May 5, 2025 1436 Bulletin No. 2025–19

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County Name State

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DAKOTA MN 610,211 781,162 944,270 1,173,474 HENNEPIN MN 610,211 781,162 944,270 1,173,474 ISANTI MN 610,211 781,162 944,270 1,173,474 LE SUEUR MN 610,211 781,162 944,270 1,173,474 MILLE LACS MN 610,211 781,162 944,270 1,173,474 RAMSEY MN 610,211 781,162 944,270 1,173,474 SCOTT MN 610,211 781,162 944,270 1,173,474 SHERBURNE MN 610,211 781,162 944,270 1,173,474 WASHINGTON MN 610,211 781,162 944,270 1,173,474 WRIGHT MN 610,211 781,162 944,270 1,173,474 NORTHERN ISLAND MP 604,905 774,357 936,022 1,163,265 SAIPAN MP 610,211 781,162 944,270 1,173,474 TINIAN MP 614,191 786,296 950,441 1,181,145 CARBON MT 870,214 1,114,010 1,346,617 1,673,524 FLATHEAD MT 660,620 845,702 1,022,248 1,270,427 GALLATIN MT 829,091 1,061,410 1,283,000 1,594,450 MISSOULA MT 646,028 827,015 999,696 1,242,397 PARK MT 650,007 832,148 1,005,868 1,250,010 STILLWATER MT 870,214 1,114,010 1,346,617 1,673,524 YELLOWSTONE MT 870,214 1,114,010 1,346,617 1,673,524 CAMDEN NC 874,194 1,119,143 1,352,788 1,681,195 CHATHAM NC 729,600 934,004 1,129,006 1,403,082 CURRITUCK NC 874,194 1,119,143 1,352,788 1,681,195 DARE NC 765,417 979,856 1,184,432 1,472,004 DURHAM NC 729,600 934,004 1,129,006 1,403,082 FRANKLIN NC 611,538 782,893 946,288 1,176,069 GATES NC 874,194 1,119,143 1,352,788 1,681,195 GRANVILLE NC 729,600 934,004 1,129,006 1,403,082 JOHNSTON NC 611,538 782,893 946,288 1,176,069 ORANGE NC 729,600 934,004 1,129,006 1,403,082 PASQUOTANK NC 928,582 1,188,758 1,436,937 1,785,761 PERQUIMANS NC 928,582 1,188,758 1,436,937 1,785,761 PERSON NC 729,600 934,004 1,129,006 1,403,082 WAKE NC 611,538 782,893 946,288 1,176,069 DAWSON NE 696,436 891,554 1,077,674 1,339,292 GOSPER NE 696,436 891,554 1,077,674 1,339,292 HILLSBOROUGH NH 630,109 806,655 975,069 1,211,771 ROCKINGHAM NH 1,054,604 1,350,077 1,631,940 2,028,115 STRAFFORD NH 1,054,604 1,350,077 1,631,940 2,028,115 BERGEN NJ 1,395,468 1,786,771 2,159,645 2,684,092 BURLINGTON NJ 685,824 878,000 1,061,294 1,318,932 CAMDEN NJ 685,824 878,000 1,061,294 1,318,932 CAPE MAY NJ 769,396 984,989 1,190,604 1,479,618

Bulletin No. 2025–19 1437 May 5, 2025

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ESSEX NJ 1,395,468 1,786,771 2,159,645 2,684,092 GLOUCESTER NJ 685,824 878,000 1,061,294 1,318,932 HUDSON NJ 1,395,468 1,786,771 2,159,645 2,684,092 HUNTERDON NJ 1,395,468 1,786,771 2,159,645 2,684,092 MIDDLESEX NJ 1,395,468 1,786,771 2,159,645 2,684,092 MONMOUTH NJ 1,395,468 1,786,771 2,159,645 2,684,092 MORRIS NJ 1,395,468 1,786,771 2,159,645 2,684,092 OCEAN NJ 1,395,468 1,786,771 2,159,645 2,684,092 PASSAIC NJ 1,395,468 1,786,771 2,159,645 2,684,092 SALEM NJ 685,824 878,000 1,061,294 1,318,932 SOMERSET NJ 1,395,468 1,786,771 2,159,645 2,684,092 SUSSEX NJ 1,395,468 1,786,771 2,159,645 2,684,092 UNION NJ 1,395,468 1,786,771 2,159,645 2,684,092 LOS ALAMOS NM 798,581 1,022,305 1,235,764 1,535,736 SANTA FE NM 624,803 799,849 966,821 1,201,562 CARSON CITY NV 663,273 849,105 1,026,400 1,275,560 DOUGLAS NV 829,091 1,061,410 1,283,000 1,594,450 STOREY NV 729,600 934,004 1,129,006 1,403,082 WASHOE NV 729,600 934,004 1,129,006 1,403,082 BRONX NY 1,395,468 1,786,771 2,159,645 2,684,092 KINGS NY 1,395,468 1,786,771 2,159,645 2,684,092 NASSAU NY 1,395,468 1,786,771 2,159,645 2,684,092 NEW YORK NY 1,395,468 1,786,771 2,159,645 2,684,092 PUTNAM NY 1,395,468 1,786,771 2,159,645 2,684,092 QUEENS NY 1,395,468 1,786,771 2,159,645 2,684,092 RICHMOND NY 1,395,468 1,786,771 2,159,645 2,684,092 ROCKLAND NY 1,395,468 1,786,771 2,159,645 2,684,092 SUFFOLK NY 1,395,468 1,786,771 2,159,645 2,684,092 WESTCHESTER NY 1,395,468 1,786,771 2,159,645 2,684,092 DELAWARE OH 656,640 840,626 1,016,134 1,262,756 FAIRFIELD OH 656,640 840,626 1,016,134 1,262,756 FRANKLIN OH 656,640 840,626 1,016,134 1,262,756 HOCKING OH 656,640 840,626 1,016,134 1,262,756 LICKING OH 656,640 840,626 1,016,134 1,262,756 MADISON OH 656,640 840,626 1,016,134 1,262,756 MORROW OH 656,640 840,626 1,016,134 1,262,756 PERRY OH 656,640 840,626 1,016,134 1,262,756 PICKAWAY OH 656,640 840,626 1,016,134 1,262,756 UNION OH 656,640 840,626 1,016,134 1,262,756 BENTON OR 689,804 883,076 1,067,408 1,326,546 CLACKAMAS OR 802,560 1,027,438 1,241,935 1,543,407 CLATSOP OR 647,354 828,745 1,001,715 1,244,934 COLUMBIA OR 802,560 1,027,438 1,241,935 1,543,407

May 5, 2025 1438 Bulletin No. 2025–19

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DESCHUTES OR 822,458 1,052,874 1,272,734 1,581,646 HOOD RIVER OR 879,500 1,125,949 1,360,978 1,691,346 MULTNOMAH OR 802,560 1,027,438 1,241,935 1,543,407 WASHINGTON OR 802,560 1,027,438 1,241,935 1,543,407 YAMHILL OR 802,560 1,027,438 1,241,935 1,543,407 BUCKS PA 685,824 878,000 1,061,294 1,318,932 CHESTER PA 685,824 878,000 1,061,294 1,318,932 DELAWARE PA 685,824 878,000 1,061,294 1,318,932 MONTGOMERY PA 685,824 878,000 1,061,294 1,318,932 PHILADELPHIA PA 685,824 878,000 1,061,294 1,318,932 PIKE PA 1,395,468 1,786,771 2,159,645 2,684,092 AGUAS BUENAS PR 795,927 1,018,902 1,231,669 1,530,661 AIBONITO PR 795,927 1,018,902 1,231,669 1,530,661 BARCELONETA PR 795,927 1,018,902 1,231,669 1,530,661 BARRANQUITAS PR 795,927 1,018,902 1,231,669 1,530,661 BAYAMON PR 795,927 1,018,902 1,231,669 1,530,661 CAGUAS PR 795,927 1,018,902 1,231,669 1,530,661 CANOVANAS PR 795,927 1,018,902 1,231,669 1,530,661 CAROLINA PR 795,927 1,018,902 1,231,669 1,530,661 CATANO PR 795,927 1,018,902 1,231,669 1,530,661 CAYEY PR 795,927 1,018,902 1,231,669 1,530,661 CEIBA PR 795,927 1,018,902 1,231,669 1,530,661 CIALES PR 795,927 1,018,902 1,231,669 1,530,661 CIDRA PR 795,927 1,018,902 1,231,669 1,530,661 COMERIO PR 795,927 1,018,902 1,231,669 1,530,661 COROZAL PR 795,927 1,018,902 1,231,669 1,530,661 CULEBRA PR 614,191 786,296 950,441 1,181,145 DORADO PR 795,927 1,018,902 1,231,669 1,530,661 FAJARDO PR 795,927 1,018,902 1,231,669 1,530,661 FLORIDA PR 795,927 1,018,902 1,231,669 1,530,661 GUAYNABO PR 795,927 1,018,902 1,231,669 1,530,661 GURABO PR 795,927 1,018,902 1,231,669 1,530,661 HUMACAO PR 795,927 1,018,902 1,231,669 1,530,661 JUNCOS PR 795,927 1,018,902 1,231,669 1,530,661 LAS PIEDRAS PR 795,927 1,018,902 1,231,669 1,530,661 LOIZA PR 795,927 1,018,902 1,231,669 1,530,661 LUQUILLO PR 795,927 1,018,902 1,231,669 1,530,661 MANATI PR 795,927 1,018,902 1,231,669 1,530,661 MAUNABO PR 795,927 1,018,902 1,231,669 1,530,661 MOROVIS PR 795,927 1,018,902 1,231,669 1,530,661 NAGUABO PR 795,927 1,018,902 1,231,669 1,530,661 NARANJITO PR 795,927 1,018,902 1,231,669 1,530,661 OROCOVIS PR 795,927 1,018,902 1,231,669 1,530,661

Bulletin No. 2025–19 1439 May 5, 2025

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RIO GRANDE PR 795,927 1,018,902 1,231,669 1,530,661 SAN JUAN PR 795,927 1,018,902 1,231,669 1,530,661 SAN LORENZO PR 795,927 1,018,902 1,231,669 1,530,661 TOA ALTA PR 795,927 1,018,902 1,231,669 1,530,661 TOA BAJA PR 795,927 1,018,902 1,231,669 1,530,661 TRUJILLO ALTO PR 795,927 1,018,902 1,231,669 1,530,661 VEGA ALTA PR 795,927 1,018,902 1,231,669 1,530,661 VEGA BAJA PR 795,927 1,018,902 1,231,669 1,530,661 YABUCOA PR 795,927 1,018,902 1,231,669 1,530,661 BRISTOL RI 848,989 1,086,845 1,313,742 1,632,689 KENT RI 848,989 1,086,845 1,313,742 1,632,689 NEWPORT RI 848,989 1,086,845 1,313,742 1,632,689 PROVIDENCE RI 848,989 1,086,845 1,313,742 1,632,689 WASHINGTON RI 848,989 1,086,845 1,313,742 1,632,689 BEAUFORT SC 703,069 900,032 1,087,941 1,352,096 BERKELEY SC 729,600 934,004 1,129,006 1,403,082 CHARLESTON SC 729,600 934,004 1,129,006 1,403,082 DORCHESTER SC 729,600 934,004 1,129,006 1,403,082 JASPER SC 703,069 900,032 1,087,941 1,352,096 LAWRENCE SD 624,803 799,849 966,821 1,201,562 CANNON TN 1,140,829 1,460,469 1,765,402 2,193,934 CHEATHAM TN 1,140,829 1,460,469 1,765,402 2,193,934 DAVIDSON TN 1,140,829 1,460,469 1,765,402 2,193,934 DICKSON TN 1,140,829 1,460,469 1,765,402 2,193,934 MACON TN 1,140,829 1,460,469 1,765,402 2,193,934 MAURY TN 1,140,829 1,460,469 1,765,402 2,193,934 ROBERTSON TN 1,140,829 1,460,469 1,765,402 2,193,934 RUTHERFORD TN 1,140,829 1,460,469 1,765,402 2,193,934 SMITH TN 1,140,829 1,460,469 1,765,402 2,193,934 SUMNER TN 1,140,829 1,460,469 1,765,402 2,193,934 TROUSDALE TN 1,140,829 1,460,469 1,765,402 2,193,934 WILLIAMSON TN 1,140,829 1,460,469 1,765,402 2,193,934 WILSON TN 1,140,829 1,460,469 1,765,402 2,193,934 ATASCOSA TX 643,375 823,612 995,601 1,237,263 BANDERA TX 643,375 823,612 995,601 1,237,263 BASTROP TX 659,293 844,029 1,020,229 1,267,889 BEXAR TX 643,375 823,612 995,601 1,237,263 CALDWELL TX 659,293 844,029 1,020,229 1,267,889 COLLIN TX 650,007 832,148 1,005,868 1,250,010 COMAL TX 643,375 823,612 995,601 1,237,263 DALLAS TX 650,007 832,148 1,005,868 1,250,010 DENTON TX 650,007 832,148 1,005,868 1,250,010 ELLIS TX 650,007 832,148 1,005,868 1,250,010

May 5, 2025 1440 Bulletin No. 2025–19

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County Name State

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GUADALUPE TX 643,375 823,612 995,601 1,237,263 HAYS TX 659,293 844,029 1,020,229 1,267,889 HUNT TX 650,007 832,148 1,005,868 1,250,010 JOHNSON TX 650,007 832,148 1,005,868 1,250,010 KAUFMAN TX 650,007 832,148 1,005,868 1,250,010 KENDALL TX 643,375 823,612 995,601 1,237,263 MEDINA TX 643,375 823,612 995,601 1,237,263 PARKER TX 650,007 832,148 1,005,868 1,250,010 ROCKWALL TX 650,007 832,148 1,005,868 1,250,010 TARRANT TX 650,007 832,148 1,005,868 1,250,010 TRAVIS TX 659,293 844,029 1,020,229 1,267,889 WILLIAMSON TX 659,293 844,029 1,020,229 1,267,889 WILSON TX 643,375 823,612 995,601 1,237,263 WISE TX 650,007 832,148 1,005,868 1,250,010 BOX ELDER UT 858,275 1,098,726 1,328,161 1,650,569 DAVIS UT 858,275 1,098,726 1,328,161 1,650,569 GRAND UT 818,479 1,047,798 1,266,563 1,574,033 JUAB UT 693,783 888,151 1,073,579 1,334,217 MORGAN UT 858,275 1,098,726 1,328,161 1,650,569 RICH UT 668,579 855,910 1,034,590 1,285,769 SALT LAKE UT 725,620 928,928 1,122,834 1,395,468 SUMMIT UT 1,342,464 1,718,626 2,077,428 2,581,746 TOOELE UT 725,620 928,928 1,122,834 1,395,468 UTAH UT 693,783 888,151 1,073,579 1,334,217 WASATCH UT 1,342,464 1,718,626 2,077,428 2,581,746 WASHINGTON UT 684,498 876,270 1,059,218 1,316,337 WAYNE UT 1,150,115 1,472,350 1,779,763 2,211,813 WEBER UT 858,275 1,098,726 1,328,161 1,650,569 ALBEMARLE VA 683,171 874,597 1,057,142 1,313,799 ALEXANDRIA CITY VA 1,395,468 1,786,771 2,159,645 2,684,092 AMELIA VA 777,356 995,140 1,202,889 1,494,959 ARLINGTON VA 1,395,468 1,786,771 2,159,645 2,684,092 CHARLES CITY VA 777,356 995,140 1,202,889 1,494,959 CHARLOTTESVILLE VA 683,171 874,597 1,057,142 1,313,799 CHESAPEAKE CITY VA 874,194 1,119,143 1,352,788 1,681,195 CHESTERFIELD VA 777,356 995,140 1,202,889 1,494,959 CLARKE VA 1,395,468 1,786,771 2,159,645 2,684,092 COLONIAL HEIGHT VA 777,356 995,140 1,202,889 1,494,959 CULPEPER VA 1,395,468 1,786,771 2,159,645 2,684,092 DINWIDDIE VA 777,356 995,140 1,202,889 1,494,959 FAIRFAX VA 1,395,468 1,786,771 2,159,645 2,684,092 FAIRFAX CITY VA 1,395,468 1,786,771 2,159,645 2,684,092 FALLS CHURCH CI VA 1,395,468 1,786,771 2,159,645 2,684,092

Bulletin No. 2025–19 1441 May 5, 2025

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County Name State

One-Unit

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FAUQUIER VA 1,395,468 1,786,771 2,159,645 2,684,092 FLUVANNA VA 683,171 874,597 1,057,142 1,313,799 FRANKLIN CITY VA 874,194 1,119,143 1,352,788 1,681,195 FREDERICKSBURG VA 1,395,468 1,786,771 2,159,645 2,684,092 GLOUCESTER VA 874,194 1,119,143 1,352,788 1,681,195 GOOCHLAND VA 777,356 995,140 1,202,889 1,494,959 GREENE VA 683,171 874,597 1,057,142 1,313,799 HAMPTON CITY VA 874,194 1,119,143 1,352,788 1,681,195 HANOVER VA 777,356 995,140 1,202,889 1,494,959 HENRICO VA 777,356 995,140 1,202,889 1,494,959 HOPEWELL CITY VA 777,356 995,140 1,202,889 1,494,959 ISLE OF WIGHT VA 874,194 1,119,143 1,352,788 1,681,195 JAMES CITY VA 874,194 1,119,143 1,352,788 1,681,195 KING AND QUEEN VA 777,356 995,140 1,202,889 1,494,959 KING WILLIAM VA 777,356 995,140 1,202,889 1,494,959 LOUDOUN VA 1,395,468 1,786,771 2,159,645 2,684,092 MADISON VA 1,395,468 1,786,771 2,159,645 2,684,092 MANASSAS CITY VA 1,395,468 1,786,771 2,159,645 2,684,092 MANASSAS PARK C VA 1,395,468 1,786,771 2,159,645 2,684,092 MATHEWS VA 874,194 1,119,143 1,352,788 1,681,195 NELSON VA 683,171 874,597 1,057,142 1,313,799 NEW KENT VA 777,356 995,140 1,202,889 1,494,959 NEWPORT NEWS CI VA 874,194 1,119,143 1,352,788 1,681,195 NORFOLK CITY VA 874,194 1,119,143 1,352,788 1,681,195 PETERSBURG CITY VA 777,356 995,140 1,202,889 1,494,959 POQUOSON CITY VA 874,194 1,119,143 1,352,788 1,681,195 PORTSMOUTH CITY VA 874,194 1,119,143 1,352,788 1,681,195 POWHATAN VA 777,356 995,140 1,202,889 1,494,959 PRINCE GEORGE VA 777,356 995,140 1,202,889 1,494,959 PRINCE WILLIAM VA 1,395,468 1,786,771 2,159,645 2,684,092 RAPPAHANNOCK VA 1,395,468 1,786,771 2,159,645 2,684,092 RICHMOND CITY VA 777,356 995,140 1,202,889 1,494,959 SOUTHAMPTON VA 874,194 1,119,143 1,352,788 1,681,195 SPOTSYLVANIA VA 1,395,468 1,786,771 2,159,645 2,684,092 STAFFORD VA 1,395,468 1,786,771 2,159,645 2,684,092 SUFFOLK CITY VA 874,194 1,119,143 1,352,788 1,681,195 SUSSEX VA 777,356 995,140 1,202,889 1,494,959 VIRGINIA BEACH VA 874,194 1,119,143 1,352,788 1,681,195 WARREN VA 1,395,468 1,786,771 2,159,645 2,684,092 WILLIAMSBURG CI VA 874,194 1,119,143 1,352,788 1,681,195 YORK VA 874,194 1,119,143 1,352,788 1,681,195 ST. JOHN ISLAND VI 1,285,423 1,645,609 1,989,126 2,472,047 ST. THOMAS ISLA VI 776,029 993,467 1,200,870 1,492,364

May 5, 2025 1442 Bulletin No. 2025–19

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Limit

Three-Unit

Limit

Four-Unit

Limit

County Name State

One-Unit

Limit

CHITTENDEN VT 663,273 849,105 1,026,400 1,275,560 FRANKLIN VT 663,273 849,105 1,026,400 1,275,560 GRAND ISLE VT 663,273 849,105 1,026,400 1,275,560 CHELAN WA 630,109 806,655 975,069 1,211,771 CLARK WA 802,560 1,027,438 1,241,935 1,543,407 DOUGLAS WA 630,109 806,655 975,069 1,211,771 ISLAND WA 696,436 891,554 1,077,674 1,339,292 KING WA 1,196,544 1,531,814 1,851,627 2,301,095 KITSAP WA 663,273 849,105 1,026,400 1,275,560 PIERCE WA 1,196,544 1,531,814 1,851,627 2,301,095 SKAGIT WA 650,007 832,148 1,005,868 1,250,010 SKAMANIA WA 802,560 1,027,438 1,241,935 1,543,407 SNOHOMISH WA 1,196,544 1,531,814 1,851,627 2,301,095 THURSTON WA 643,375 823,612 995,601 1,237,263 WHATCOM WA 729,600 934,004 1,129,006 1,403,082 WHITMAN WA 668,579 855,910 1,034,590 1,285,769 PIERCE WI 610,211 781,162 944,270 1,173,474 ST. CROIX WI 610,211 781,162 944,270 1,173,474 JEFFERSON WV 1,395,468 1,786,771 2,159,645 2,684,092 TETON WY 1,395,468 1,786,771 2,159,645 2,684,092 All other areas – 2,794 counties (floor): $604,703 $774,241 $935,820 $1,163,092

.02 The nationwide average purchase price (for use in the housing cost/income ratio for new and existing residences) is $540,700.

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▸Contents — Internal Revenue Bulletin 2025-19

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