Internal Revenue Bulletin — Rulings & Guidance
Rev. Proc. 2026-23 — This Revenue Procedure provides issuers of qualified mortgage bonds and mortgage credit certificates with (1) the nationwide average purchase price for residences located in the United States, and…
SECTION 1. PURPOSE
This revenue procedure provides issuers of qualified mortgage bonds, as defined in § 143(a) of the Internal Revenue Code1, and issuers of mortgage credit certificates, as defined in § 25(c), with (1) the nationwide average purchase price for residences located in the United States, and (2) average area purchase price safe harbors for residences located in statistical areas in each state, the District of Columbia, Puerto Rico, the Northern Mariana Islands, American Samoa, the Virgin Islands, and Guam.
SECTION 2. BACKGROUND
.01 Section 103(a) provides that, except as provided in § 103(b), gross income does not include interest on any State or local bond. Section 103(b)(1) provides that § 103(a) shall not apply to any private activity bond that is not a “qualified bond” within the meaning of § 141. Section 141(e) provides, in part, that the term “qualified bond” means any private activity bond if such bond (1) is a qualified mortgage bond under § 143, (2) meets the volume cap requirements under § 146, and (3) meets the applicable requirements under § 147.
.02 Section 143(a)(1) provides that the term “qualified mortgage bond” means a bond that is issued as part of a qualified mortgage issue. Section 143(a)(2)(A) provides that the term “qualified mortgage issue” means an issue of one or more bonds by a State or political subdivision thereof, but only if: (i) all proceeds of the issue (exclusive of issuance costs and a reasonably required reserve) are to be used to finance owner-occupied residences; (ii) the issue meets the requirements of subsections (c), (d), (e), (f), (g), (h), (i), and (m)(7) of § 143; (iii) the issue does not meet the private business tests of paragraphs (1) and (2) of § 141(b); and (iv) with respect to amounts received more than 10 years after the date of issuance, repayments of $250,000 or more of principal on mortgage financing provided by the issue are used by the close of the first semiannual period beginning after the date the prepayment (or complete repayment) is received to redeem bonds that are part of the issue.
.03 Section 143(e)(1) provides that an issue of bonds meets the purchase price requirements of § 143(e) if the acquisition cost of each residence financed by the issue does not exceed 90 percent of the average area purchase price applicable to such residence. Section 143(e)(5) provides that, in the case of a targeted area residence (as defined in § 143(j)), § 143(e)(1) shall be applied by substituting 110 percent for 90 percent.
.04 Section 143(e)(2) provides that the term “average area purchase price” means, with respect to any residence, the average purchase price of single-family residences (in the statistical area in which the residence is located) that were purchased during the most recent 12-month period for which sufficient statistical information is available. Under § 143(e)(3) and (4), respectively, separate determinations of average area purchase price are to be made for new and existing residences, and for two-, three-, and four-family residences.
.05 Section 143(e)(2) also provides that the determination of the average area purchase price shall be made as of the date on which the commitment to provide the financing is made or, if earlier, the date of the purchase of the residence.
.06 Section 143(k)(2)(A) provides that the term “statistical area” means (i) a metropolitan statistical area (MSA), and (ii) any county (or the portion thereof) that is not within an MSA. Section 143(k)(2)(C) further provides that if sufficient recent statistical information with respect to a county (or portion thereof) is unavailable, the Secretary may substitute another area for which there is sufficient recent statistical information for such county (or portion thereof). In the case of any portion of a State which is not within a county, § 143(k)(2)(D) provides that the Secretary may designate an area that is the equivalent of a county. Section 6a.103A-1(b)(4)(i) (issued under § 103A of the Internal Revenue Code of 1954, the predecessor of § 143) provides that the term “State” includes a possession of the United States and the District of Columbia.
.07 Section 6a.103A-2(f)(5)(i) provides that an issuer may rely upon the average area purchase price safe harbors published by the Department of the Treasury (Treasury Department) for the statistical area in which a residence is located. Section 6a.103A-2(f)(5)(i) further provides that an issuer may use an average area purchase price limitation different from the published safe harbor if the issuer has more accurate and comprehensive data for the statistical area.
.08 Section 25(c) permits a State or political subdivision thereof to establish a qualified mortgage credit certificate program. In general, a qualified mortgage credit certificate program is a program under which the issuing authority elects not to issue an amount of private activity bonds that it may otherwise issue during the calendar year under § 146, and in its place, issues mortgage credit certificates to taxpayers in connection with the acquisition of their principal residences. Section 25(a)(1) provides, in general, that the holder of a mortgage credit certificate may claim a federal income tax credit equal to the product of the credit rate specified in the certificate and the interest paid or accrued during the tax year on the remaining principal of the indebtedness incurred to acquire the residence. Section 25(c)(2)(A)(iii)(III) generally provides that residences acquired in connection with the issuance of mortgage credit certificates must meet the purchase price requirements of § 143(e).
.09 Section 143(f) imposes limitations on the income of mortgagors for whom financing may be provided by qualified mortgage bonds. In addition, § 25(c)(2)(A)(iii)(IV) provides that holders of mortgage credit certificates must meet the income requirement of § 143(f). Generally, under §§ 143(f)(1) and 25(c)(2)(A)(iii)(IV), the income requirement is met only if all owner-financing under a qualified mortgage bond and all mortgage credit certificates issued under a qualified mortgage credit certificate program are provided to mortgagors whose family income is 115 percent or less of the applicable median family income. Section 143(f)(5), however, generally provides for an upward adjustment to the percentage limitation in high housing cost areas. High housing cost areas are defined in § 143(f)(5)(C) as any statistical area for which the housing cost/income ratio is greater than 1.2.
.10 Under § 143(f)(5)(D), the housing cost/income ratio with respect to any statistical area is determined by dividing (a) the applicable housing price ratio for such area by (b) the ratio that the area median gross income for such area bears to the median gross income for the United States. The applicable housing price ratio is the new housing price ratio (new housing average area purchase price divided by the new housing average purchase price for the United States) or the existing housing price ratio (existing housing average area purchase price divided by the existing housing average purchase price for the United States), whichever results in the housing cost/income ratio being closer to 1.
.11 Average area purchase price safe harbors for each state, the District of Columbia, Puerto Rico, the Northern Mariana Islands, American Samoa, the Virgin Islands, and Guam were last published in Rev. Proc. 2025-18, 2025-19 I.R.B. 1430.
.12 The nationwide average purchase price was last published in section 4.02 of Rev. Proc. 2025-18. Guidance with respect to the United States and area median gross income figures that are used in computing the housing cost/income ratio described in § 143(f)(5) was published in Rev. Proc. 2021-19, 2021-15 I.R.B. 1008.
.13 This revenue procedure uses Federal Housing Administration (FHA) loan limits for a given statistical area to calculate the average area purchase price safe harbor for that area. FHA sets limits on the dollar value of loans it will insure based on median home prices and conforming loan limits established by the Federal Home Loan Mortgage Corporation. In particular, FHA sets an area’s loan limit at 95 percent of the median home sales price for the area, subject to certain floors and caps measured against conforming loan limits.
.14 To calculate the average area purchase price safe harbors in this revenue procedure, the FHA loan limits are adjusted to take into account the differences between average and median purchase prices. Because FHA loan limits do not differentiate between new and existing residences, this revenue procedure contains a single average area purchase price safe harbor for both new and existing residences in a statistical area.
.15 The average area purchase price safe harbors listed in section 4.01 of this revenue procedure are based on FHA loan limits released December 11, 2025. FHA loan limits are available for statistical areas in each state, the District of Columbia, Puerto Rico, the Northern Mariana Islands, American Samoa, the Virgin Islands, and Guam. See section 3.03 of this revenue procedure with respect to FHA loan limits revised after December 11, 2025.
.16 OMB Bulletin No. 23-01, dated and effective July 21, 2023, revised the definitions of the nation’s 935 metropolitan areas. The OMB bulletin no longer includes primary MSAs.
SECTION 3. APPLICATION
.01 Average area purchase price safe harbors for statistical areas in each state, the District of Columbia, Puerto Rico, the Northern Mariana Islands, American Samoa, the Virgin Islands, and Guam are set forth in section 4.01 of this revenue procedure. Average area purchase price safe harbors are provided for single-family and two to four-family residences. For each type of residence, section 4.01 of this revenue procedure contains a single safe harbor that may be used for both new and existing residences. Issuers of qualified mortgage bonds and issuers of mortgage credit certificates may rely on these safe harbors to satisfy the requirements of § 143(e) and (f). Section 4.01 of this revenue procedure provides safe harbors for MSAs and for certain counties and county equivalents. If no purchase price safe harbor is available for a statistical area, the safe harbor for “ALL OTHER AREAS” may be used for that statistical area.
.02 If a residence is in an MSA, the safe harbor applicable to it is the limitation of that MSA. If an MSA falls in more than one state, the MSA is listed in section 4.01 of this revenue procedure under each state.
.03 If the FHA revises the FHA loan limit for any statistical area after December 11, 2025, an issuer of qualified mortgage bonds or mortgage credit certificates may use the revised FHA loan limit for that statistical area to compute (as provided in the next sentence) a revised average area purchase price safe harbor for the statistical area provided that the issuer maintains records evidencing the revised FHA loan limit. The revised average area purchase price safe harbor for that statistical area is computed by dividing the revised FHA loan limit by 0.860.
.04 If, pursuant to § 6a.103A-2(f)(5)(i), an issuer uses more accurate and comprehensive data to determine the average area purchase price for a statistical area, the issuer must make separate average area purchase price determinations for new and existing residences. Moreover, when computing the average area purchase price for a statistical area that is an MSA, as defined in OMB Bulletin No. 23-01, the issuer must make the computation for the entire applicable MSA. When computing the average area purchase price for a statistical area that is not an MSA, the issuer must make the computation for the entire statistical area and may not combine statistical areas. Thus, for example, the issuer may not combine two or more counties.
.05 If an issuer receives a ruling permitting it to rely on an average area purchase price limitation that is higher than the applicable safe harbor in this revenue procedure, the issuer may rely on that higher limitation for the purpose of satisfying the requirements of § 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.
.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 § 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 § 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. 2025-18, the issuer must use the nationwide average purchase price set forth in section 4.02 of Rev. Proc. 2025-18 in computing the housing cost/income ratio under § 143(f)(5). Likewise, if, pursuant to section 6.04 of this revenue procedure, an issuer relies on the nationwide average purchase price published in Rev. Proc. 2025-18, the issuer must use the average area purchase price safe harbors set forth in section 4.01 of Rev. Proc. 2025-18 in computing the housing cost/income ratio under § 143(f)(5).
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.
2026 Average Area Purchase Prices for Mortgage Revenue Bonds
| County Name | State | One-Unit Limit | Two-Unit Limit | Three-Unit Limit | Four-Unit Limit |
|---|---|---|---|---|---|
| ALEUTIANS WEST | AK | $680,510 | $871,171 | $1,053,055 | $1,308,704 |
| JUNEAU CITY AND | AK | $693,879 | $888,261 | $1,073,748 | $1,334,396 |
| KODIAK ISLAND B | AK | $629,705 | $806,125 | $974,407 | $1,210,990 |
| SITKA CITY AND | AK | $681,847 | $872,857 | $1,055,089 | $1,311,261 |
| COCONINO COUNTY | AZ | $708,586 | $907,094 | $1,096,477 | $1,362,705 |
| MARICOPA COUNTY | AZ | $648,423 | $830,074 | $1,003,413 | $1,246,971 |
| PINAL COUNTY | AZ | $648,423 | $830,074 | $1,003,413 | $1,246,971 |
| ALAMEDA COUNTY | CA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| ALPINE COUNTY | CA | $855,651 | $1,095,372 | $1,324,049 | $1,645,500 |
| CONTRA COSTA CO | CA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| EL DORADO COUNT | CA | $889,074 | $1,138,155 | $1,375,784 | $1,709,790 |
| LOS ANGELES COU | CA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| MARIN COUNTY | CA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| MENDOCINO COUNT | CA | $635,053 | $812,984 | $982,719 | $1,221,278 |
| MONO COUNTY | CA | $902,444 | $1,155,303 | $1,396,477 | $1,735,482 |
| MONTEREY COUNTY | CA | $1,156,465 | $1,480,473 | $1,789,600 | $2,223,994 |
| NAPA COUNTY | CA | $1,183,204 | $1,514,711 | $1,830,929 | $2,275,438 |
| NEVADA COUNTY | CA | $755,379 | $967,025 | $1,168,905 | $1,452,688 |
| ORANGE COUNTY | CA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| PLACER COUNTY | CA | $889,074 | $1,138,155 | $1,375,784 | $1,709,790 |
| RIVERSIDE COUNT | CA | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| SACRAMENTO COUN | CA | $889,074 | $1,138,155 | $1,375,784 | $1,709,790 |
| SAN BENITO COUN | CA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| SAN BERNARDINO | CA | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| SAN DIEGO COUNT | CA | $1,283,476 | $1,643,116 | $1,986,132 | $2,468,250 |
| SAN FRANCISCO C | CA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| SAN JOAQUIN COU | CA | $788,803 | $1,009,807 | $1,220,639 | $1,516,978 |
| SAN LUIS OBISPO | CA | $1,163,150 | $1,489,076 | $1,799,947 | $2,236,898 |
| SAN MATEO COUNT | CA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| SANTA BARBARA C | CA | $1,094,965 | $1,401,767 | $1,694,386 | $2,105,761 |
| SANTA CLARA COU | CA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| SANTA CRUZ COUN | CA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| SOLANO COUNTY | CA | $796,825 | $1,020,096 | $1,233,020 | $1,532,382 |
| SONOMA COUNTY | CA | $1,042,824 | $1,335,036 | $1,613,703 | $2,005,489 |
| STANISLAUS COUN | CA | $633,716 | $811,240 | $980,627 | $1,218,721 |
| VENTURA COUNTY | CA | $1,203,259 | $1,540,403 | $1,861,970 | $2,314,035 |
| YOLO COUNTY | CA | $889,074 | $1,138,155 | $1,375,784 | $1,709,790 |
| ADAMS COUNTY | CO | $1,002,715 | $1,283,650 | $1,551,680 | $1,928,353 |
| ARAPAHOE COUNTY | CO | $1,002,715 | $1,283,650 | $1,551,680 | $1,928,353 |
| BOULDER COUNTY | CO | $1,022,770 | $1,309,343 | $1,582,663 | $1,966,892 |
| BROOMFIELD COUN | CO | $1,002,715 | $1,283,650 | $1,551,680 | $1,928,353 |
| CHAFFEE COUNTY | CO | $828,911 | $1,061,135 | $1,282,720 | $1,594,056 |
| CLEAR CREEK COU | CO | $1,002,715 | $1,283,650 | $1,551,680 | $1,928,353 |
| DENVER COUNTY | CO | $1,002,715 | $1,283,650 | $1,551,680 | $1,928,353 |
| DOUGLAS COUNTY | CO | $1,002,715 | $1,283,650 | $1,551,680 | $1,928,353 |
| EAGLE COUNTY | CO | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| EL PASO COUNTY | CO | $629,705 | $806,125 | $974,407 | $1,210,990 |
| ELBERT COUNTY | CO | $1,002,715 | $1,283,650 | $1,551,680 | $1,928,353 |
| GARFIELD COUNTY | CO | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| GILPIN COUNTY | CO | $1,002,715 | $1,283,650 | $1,551,680 | $1,928,353 |
| GRAND COUNTY | CO | $1,026,781 | $1,314,458 | $1,588,883 | $1,974,623 |
| GUNNISON COUNTY | CO | $869,020 | $1,112,520 | $1,344,743 | $1,671,192 |
| HINSDALE COUNTY | CO | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| JEFFERSON COUNT | CO | $1,002,715 | $1,283,650 | $1,551,680 | $1,928,353 |
| LA PLATA COUNTY | CO | $869,020 | $1,112,520 | $1,344,743 | $1,671,192 |
| LAKE COUNTY | CO | $1,270,106 | $1,625,969 | $1,965,439 | $2,442,557 |
| LARIMER COUNTY | CO | $737,999 | $944,761 | $1,141,991 | $1,419,264 |
| MOFFAT COUNTY | CO | $1,266,095 | $1,620,853 | $1,959,219 | $2,434,826 |
| OURAY COUNTY | CO | $873,031 | $1,117,635 | $1,350,963 | $1,678,924 |
| PARK COUNTY | CO | $1,002,715 | $1,283,650 | $1,551,680 | $1,928,353 |
| PITKIN COUNTY | CO | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| ROUTT COUNTY | CO | $1,266,095 | $1,620,853 | $1,959,219 | $2,434,826 |
| SAN MIGUEL COUN | CO | $1,215,291 | $1,555,808 | $1,880,629 | $2,337,170 |
| SUMMIT COUNTY | CO | $1,270,106 | $1,625,969 | $1,965,439 | $2,442,557 |
| TELLER COUNTY | CO | $629,705 | $806,125 | $974,407 | $1,210,990 |
| WELD COUNTY | CO | $668,477 | $855,767 | $1,034,454 | $1,285,568 |
| GREATER BRIDGEP | CT | $1,136,411 | $1,454,838 | $1,758,559 | $2,185,455 |
| WESTERN CONNECT | CT | $1,136,411 | $1,454,838 | $1,758,559 | $2,185,455 |
| DISTRICT OF COL | DC | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| NEW CASTLE COUN | DE | $732,651 | $937,902 | $1,133,737 | $1,408,975 |
| BAKER COUNTY | FL | $675,162 | $864,312 | $1,044,800 | $1,298,415 |
| BROWARD COUNTY | FL | $775,433 | $992,717 | $1,199,945 | $1,491,227 |
| CLAY COUNTY | FL | $675,162 | $864,312 | $1,044,800 | $1,298,415 |
| COLLIER COUNTY | FL | $889,074 | $1,138,155 | $1,375,784 | $1,709,790 |
| DUVAL COUNTY | FL | $675,162 | $864,312 | $1,044,800 | $1,298,415 |
| MANATEE COUNTY | FL | $636,390 | $814,670 | $984,754 | $1,223,836 |
| MARTIN COUNTY | FL | $701,901 | $898,549 | $1,086,130 | $1,349,800 |
| MIAMI-DADE COUN | FL | $775,433 | $992,717 | $1,199,945 | $1,491,227 |
| MONROE COUNTY | FL | $1,151,117 | $1,473,672 | $1,781,288 | $2,213,705 |
| NASSAU COUNTY | FL | $675,162 | $864,312 | $1,044,800 | $1,298,415 |
| OKALOOSA COUNTY | FL | $701,901 | $898,549 | $1,086,130 | $1,349,800 |
| PALM BEACH COUN | FL | $775,433 | $992,717 | $1,199,945 | $1,491,227 |
| SARASOTA COUNTY | FL | $636,390 | $814,670 | $984,754 | $1,223,836 |
| ST. JOHNS COUNT | FL | $675,162 | $864,312 | $1,044,800 | $1,298,415 |
| ST. LUCIE COUNT | FL | $701,901 | $898,549 | $1,086,130 | $1,349,800 |
| WALTON COUNTY | FL | $701,901 | $898,549 | $1,086,130 | $1,349,800 |
| BARROW COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| BARTOW COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| BUTTS COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| CARROLL COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| CHEROKEE COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| CLARKE COUNTY | GA | $716,607 | $917,383 | $1,108,916 | $1,378,109 |
| CLAYTON COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| COBB COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| COWETA COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| DAWSON COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| DEKALB COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| DOUGLAS COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| FAYETTE COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| FORSYTH COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| FULTON COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| GREENE COUNTY | GA | $742,009 | $949,877 | $1,148,211 | $1,426,937 |
| GWINNETT COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| HARALSON COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| HEARD COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| HENRY COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| JASPER COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| LUMPKIN COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| MADISON COUNTY | GA | $716,607 | $917,383 | $1,108,916 | $1,378,109 |
| MERIWETHER COUN | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| MORGAN COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| NEWTON COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| OCONEE COUNTY | GA | $716,607 | $917,383 | $1,108,916 | $1,378,109 |
| OGLETHORPE COUN | GA | $716,607 | $917,383 | $1,108,916 | $1,378,109 |
| PAULDING COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| PICKENS COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| PIKE COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| ROCKDALE COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| SPALDING COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| WALTON COUNTY | GA | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| GUAM | GU | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| HAWAII COUNTY | HI | $681,847 | $872,857 | $1,055,089 | $1,311,261 |
| HONOLULU COUNTY | HI | $962,607 | $1,232,323 | $1,489,599 | $1,851,216 |
| KALAWAO COUNTY | HI | $1,510,758 | $1,934,049 | $2,337,867 | $2,905,375 |
| KAUAI COUNTY | HI | $1,291,498 | $1,653,347 | $1,998,514 | $2,483,712 |
| MAUI COUNTY | HI | $1,510,758 | $1,934,049 | $2,337,867 | $2,905,375 |
| ADA COUNTY | ID | $681,847 | $872,857 | $1,055,089 | $1,311,261 |
| BLAINE COUNTY | ID | $882,390 | $1,129,610 | $1,365,437 | $1,696,943 |
| BOISE COUNTY | ID | $681,847 | $872,857 | $1,055,089 | $1,311,261 |
| CAMAS COUNTY | ID | $882,390 | $1,129,610 | $1,365,437 | $1,696,943 |
| CANYON COUNTY | ID | $681,847 | $872,857 | $1,055,089 | $1,311,261 |
| GEM COUNTY | ID | $681,847 | $872,857 | $1,055,089 | $1,311,261 |
| KOOTENAI COUNTY | ID | $665,803 | $852,337 | $1,030,268 | $1,280,395 |
| LINCOLN COUNTY | ID | $882,390 | $1,129,610 | $1,365,437 | $1,696,943 |
| OWYHEE COUNTY | ID | $681,847 | $872,857 | $1,055,089 | $1,311,261 |
| TETON COUNTY | ID | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| VALLEY COUNTY | ID | $715,270 | $915,697 | $1,106,824 | $1,375,551 |
| BARNSTABLE COUN | MA | $962,607 | $1,232,323 | $1,489,599 | $1,851,216 |
| BRISTOL COUNTY | MA | $915,813 | $1,172,392 | $1,417,171 | $1,761,233 |
| DUKES COUNTY | MA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| ESSEX COUNTY | MA | $1,119,030 | $1,432,575 | $1,731,646 | $2,152,031 |
| MIDDLESEX COUNT | MA | $1,119,030 | $1,432,575 | $1,731,646 | $2,152,031 |
| NANTUCKET COUNT | MA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| NORFOLK COUNTY | MA | $1,119,030 | $1,432,575 | $1,731,646 | $2,152,031 |
| PLYMOUTH COUNTY | MA | $1,119,030 | $1,432,575 | $1,731,646 | $2,152,031 |
| SUFFOLK COUNTY | MA | $1,119,030 | $1,432,575 | $1,731,646 | $2,152,031 |
| WORCESTER COUNT | MA | $633,716 | $811,240 | $980,627 | $1,218,721 |
| ANNE ARUNDEL CO | MD | $869,020 | $1,112,520 | $1,344,743 | $1,671,192 |
| BALTIMORE CITY | MD | $869,020 | $1,112,520 | $1,344,743 | $1,671,192 |
| BALTIMORE COUNT | MD | $869,020 | $1,112,520 | $1,344,743 | $1,671,192 |
| CARROLL COUNTY | MD | $869,020 | $1,112,520 | $1,344,743 | $1,671,192 |
| CECIL COUNTY | MD | $732,651 | $937,902 | $1,133,737 | $1,408,975 |
| CHARLES COUNTY | MD | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| FREDERICK COUNT | MD | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| HARFORD COUNTY | MD | $869,020 | $1,112,520 | $1,344,743 | $1,671,192 |
| HOWARD COUNTY | MD | $869,020 | $1,112,520 | $1,344,743 | $1,671,192 |
| MONTGOMERY COUN | MD | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| PRINCE GEORGE'S | MD | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| QUEEN ANNE'S CO | MD | $869,020 | $1,112,520 | $1,344,743 | $1,671,192 |
| CUMBERLAND COUN | ME | $715,270 | $915,697 | $1,106,824 | $1,375,551 |
| SAGADAHOC COUNT | ME | $715,270 | $915,697 | $1,106,824 | $1,375,551 |
| YORK COUNTY | ME | $715,270 | $915,697 | $1,106,824 | $1,375,551 |
| ANOKA COUNTY | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| CARVER COUNTY | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| CHISAGO COUNTY | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| DAKOTA COUNTY | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| HENNEPIN COUNTY | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| ISANTI COUNTY | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| LE SUEUR COUNTY | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| MILLE LACS COUN | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| RAMSEY COUNTY | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| SCOTT COUNTY | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| SHERBURNE COUNT | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| WASHINGTON COUN | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| WRIGHT COUNTY | MN | $641,738 | $821,529 | $993,066 | $1,234,125 |
| CARBON COUNTY | MT | $877,042 | $1,122,751 | $1,357,183 | $1,686,655 |
| FLATHEAD COUNTY | MT | $715,270 | $915,697 | $1,106,824 | $1,375,551 |
| GALLATIN COUNTY | MT | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| MINERAL COUNTY | MT | $695,216 | $890,004 | $1,075,783 | $1,336,954 |
| MISSOULA COUNTY | MT | $695,216 | $890,004 | $1,075,783 | $1,336,954 |
| PARK COUNTY | MT | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| RAVALLI COUNTY | MT | $651,097 | $833,504 | $1,007,540 | $1,252,145 |
| STILLWATER COUN | MT | $877,042 | $1,122,751 | $1,357,183 | $1,686,655 |
| YELLOWSTONE COU | MT | $877,042 | $1,122,751 | $1,357,183 | $1,686,655 |
| CAMDEN COUNTY | NC | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| CHATHAM COUNTY | NC | $737,999 | $944,761 | $1,141,991 | $1,419,264 |
| CURRITUCK COUNT | NC | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| DARE COUNTY | NC | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| DURHAM COUNTY | NC | $737,999 | $944,761 | $1,141,991 | $1,419,264 |
| GATES COUNTY | NC | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| ORANGE COUNTY | NC | $737,999 | $944,761 | $1,141,991 | $1,419,264 |
| PERQUIMANS COUN | NC | $935,868 | $1,198,085 | $1,448,212 | $1,799,773 |
| PERSON COUNTY | NC | $737,999 | $944,761 | $1,141,991 | $1,419,264 |
| DAWSON COUNTY | NE | $701,901 | $898,549 | $1,086,130 | $1,349,800 |
| GOSPER COUNTY | NE | $701,901 | $898,549 | $1,086,130 | $1,349,800 |
| CARROLL COUNTY | NH | $635,053 | $812,984 | $982,719 | $1,221,278 |
| HILLSBOROUGH CO | NH | $685,857 | $878,030 | $1,061,309 | $1,318,992 |
| ROCKINGHAM COUN | NH | $1,119,030 | $1,432,575 | $1,731,646 | $2,152,031 |
| STRAFFORD COUNT | NH | $1,119,030 | $1,432,575 | $1,731,646 | $2,152,031 |
| ATLANTIC COUNTY | NJ | $848,966 | $1,086,827 | $1,313,703 | $1,632,653 |
| BERGEN COUNTY | NJ | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| BURLINGTON COUN | NJ | $732,651 | $937,902 | $1,133,737 | $1,408,975 |
| CAMDEN COUNTY | NJ | $732,651 | $937,902 | $1,133,737 | $1,408,975 |
| CAPE MAY COUNTY | NJ | $848,966 | $1,086,827 | $1,313,703 | $1,632,653 |
| ESSEX COUNTY | NJ | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| GLOUCESTER COUN | NJ | $732,651 | $937,902 | $1,133,737 | $1,408,975 |
| HUDSON COUNTY | NJ | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| HUNTERDON COUNT | NJ | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| MIDDLESEX COUNT | NJ | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| MONMOUTH COUNTY | NJ | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| MORRIS COUNTY | NJ | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| OCEAN COUNTY | NJ | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| PASSAIC COUNTY | NJ | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| SALEM COUNTY | NJ | $732,651 | $937,902 | $1,133,737 | $1,408,975 |
| SOMERSET COUNTY | NJ | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| SUSSEX COUNTY | NJ | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| UNION COUNTY | NJ | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| LOS ALAMOS COUN | NM | $804,846 | $1,030,326 | $1,245,460 | $1,547,786 |
| SANTA FE COUNTY | NM | $661,792 | $847,222 | $1,024,107 | $1,272,664 |
| CARSON CITY | NV | $668,477 | $855,767 | $1,034,454 | $1,285,568 |
| DOUGLAS COUNTY | NV | $855,651 | $1,095,372 | $1,324,049 | $1,645,500 |
| LYON COUNTY | NV | $742,009 | $949,877 | $1,148,211 | $1,426,937 |
| STOREY COUNTY | NV | $742,009 | $949,877 | $1,148,211 | $1,426,937 |
| WASHOE COUNTY | NV | $742,009 | $949,877 | $1,148,211 | $1,426,937 |
| BRONX COUNTY | NY | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| KINGS COUNTY | NY | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| NASSAU COUNTY | NY | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| NEW YORK COUNTY | NY | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| PUTNAM COUNTY | NY | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| QUEENS COUNTY | NY | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| RICHMOND COUNTY | NY | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| ROCKLAND COUNTY | NY | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| SUFFOLK COUNTY | NY | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| WESTCHESTER COU | NY | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| DELAWARE COUNTY | OH | $687,194 | $879,716 | $1,063,402 | $1,321,550 |
| FAIRFIELD COUNT | OH | $687,194 | $879,716 | $1,063,402 | $1,321,550 |
| FRANKLIN COUNTY | OH | $687,194 | $879,716 | $1,063,402 | $1,321,550 |
| HOCKING COUNTY | OH | $687,194 | $879,716 | $1,063,402 | $1,321,550 |
| LICKING COUNTY | OH | $687,194 | $879,716 | $1,063,402 | $1,321,550 |
| MADISON COUNTY | OH | $687,194 | $879,716 | $1,063,402 | $1,321,550 |
| MORROW COUNTY | OH | $687,194 | $879,716 | $1,063,402 | $1,321,550 |
| PERRY COUNTY | OH | $687,194 | $879,716 | $1,063,402 | $1,321,550 |
| PICKAWAY COUNTY | OH | $687,194 | $879,716 | $1,063,402 | $1,321,550 |
| UNION COUNTY | OH | $687,194 | $879,716 | $1,063,402 | $1,321,550 |
| BENTON COUNTY | OR | $715,270 | $915,697 | $1,106,824 | $1,375,551 |
| CLACKAMAS COUNT | OR | $815,542 | $1,044,045 | $1,262,026 | $1,568,363 |
| CLATSOP COUNTY | OR | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| COLUMBIA COUNTY | OR | $815,542 | $1,044,045 | $1,262,026 | $1,568,363 |
| CROOK COUNTY | OR | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| DESCHUTES COUNT | OR | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| HOOD RIVER COUN | OR | $886,400 | $1,134,783 | $1,371,657 | $1,704,616 |
| JEFFERSON COUNT | OR | $835,596 | $1,069,738 | $1,293,067 | $1,606,961 |
| MULTNOMAH COUNT | OR | $815,542 | $1,044,045 | $1,262,026 | $1,568,363 |
| WASHINGTON COUN | OR | $815,542 | $1,044,045 | $1,262,026 | $1,568,363 |
| YAMHILL COUNTY | OR | $815,542 | $1,044,045 | $1,262,026 | $1,568,363 |
| BUCKS COUNTY | PA | $732,651 | $937,902 | $1,133,737 | $1,408,975 |
| CHESTER COUNTY | PA | $732,651 | $937,902 | $1,133,737 | $1,408,975 |
| DELAWARE COUNTY | PA | $732,651 | $937,902 | $1,133,737 | $1,408,975 |
| MONTGOMERY COUN | PA | $732,651 | $937,902 | $1,133,737 | $1,408,975 |
| PHILADELPHIA CO | PA | $732,651 | $937,902 | $1,133,737 | $1,408,975 |
| AGUAS BUENAS MU | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| AIBONITO MUNICI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| BARCELONETA MUN | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| BARRANQUITAS MU | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| BAYAMON MUNICIP | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| CAGUAS MUNICIPI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| CANOVANAS MUNIC | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| CAROLINA MUNICI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| CATANO MUNICIPI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| CAYEY MUNICIPIO | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| CEIBA MUNICIPIO | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| CIALES MUNICIPI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| CIDRA MUNICIPIO | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| COMERIO MUNICIP | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| COROZAL MUNICIP | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| DORADO MUNICIPI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| FAJARDO MUNICIP | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| FLORIDA MUNICIP | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| GUAYNABO MUNICI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| GURABO MUNICIPI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| HUMACAO MUNICIP | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| JUNCOS MUNICIPI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| LAS PIEDRAS MUN | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| LOIZA MUNICIPIO | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| LUQUILLO MUNICI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| MANATI MUNICIPI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| MAUNABO MUNICIP | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| MOROVIS MUNICIP | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| NAGUABO MUNICIP | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| NARANJITO MUNIC | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| OROCOVIS MUNICI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| RIO GRANDE MUNI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| SAN JUAN MUNICI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| SAN LORENZO MUN | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| TOA ALTA MUNICI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| TOA BAJA MUNICI | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| TRUJILLO ALTO M | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| VEGA ALTA MUNIC | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| VEGA BAJA MUNIC | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| YABUCOA MUNICIP | PR | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| BRISTOL COUNTY | RI | $915,813 | $1,172,392 | $1,417,171 | $1,761,233 |
| KENT COUNTY | RI | $915,813 | $1,172,392 | $1,417,171 | $1,761,233 |
| NEWPORT COUNTY | RI | $915,813 | $1,172,392 | $1,417,171 | $1,761,233 |
| PROVIDENCE COUN | RI | $915,813 | $1,172,392 | $1,417,171 | $1,761,233 |
| WASHINGTON COUN | RI | $915,813 | $1,172,392 | $1,417,171 | $1,761,233 |
| BEAUFORT COUNTY | SC | $742,009 | $949,877 | $1,148,211 | $1,426,937 |
| BERKELEY COUNTY | SC | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| CHARLESTON COUN | SC | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| DORCHESTER COUN | SC | $802,172 | $1,026,897 | $1,241,333 | $1,542,670 |
| JASPER COUNTY | SC | $742,009 | $949,877 | $1,148,211 | $1,426,937 |
| LAWRENCE COUNTY | SD | $629,705 | $806,125 | $974,407 | $1,210,990 |
| CANNON COUNTY | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| CHEATHAM COUNTY | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| DAVIDSON COUNTY | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| DICKSON COUNTY | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| HICKMAN COUNTY | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| MACON COUNTY | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| MAURY COUNTY | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| ROBERTSON COUNT | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| RUTHERFORD COUN | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| SMITH COUNTY | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| SUMNER COUNTY | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| TROUSDALE COUNT | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| WILLIAMSON COUN | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| WILSON COUNTY | TN | $1,196,574 | $1,531,859 | $1,851,623 | $2,301,130 |
| ATASCOSA COUNTY | TX | $648,423 | $830,074 | $1,003,413 | $1,246,971 |
| BANDERA COUNTY | TX | $648,423 | $830,074 | $1,003,413 | $1,246,971 |
| BASTROP COUNTY | TX | $664,466 | $850,651 | $1,028,234 | $1,277,837 |
| BEXAR COUNTY | TX | $648,423 | $830,074 | $1,003,413 | $1,246,971 |
| CALDWELL COUNTY | TX | $664,466 | $850,651 | $1,028,234 | $1,277,837 |
| COLLIN COUNTY | TX | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| COMAL COUNTY | TX | $648,423 | $830,074 | $1,003,413 | $1,246,971 |
| DALLAS COUNTY | TX | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| DENTON COUNTY | TX | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| ELLIS COUNTY | TX | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| GLASSCOCK COUNT | TX | $945,226 | $1,210,060 | $1,462,686 | $1,817,792 |
| GUADALUPE COUNT | TX | $648,423 | $830,074 | $1,003,413 | $1,246,971 |
| HAYS COUNTY | TX | $664,466 | $850,651 | $1,028,234 | $1,277,837 |
| HUNT COUNTY | TX | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| JOHNSON COUNTY | TX | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| KAUFMAN COUNTY | TX | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| KENDALL COUNTY | TX | $648,423 | $830,074 | $1,003,413 | $1,246,971 |
| MEDINA COUNTY | TX | $648,423 | $830,074 | $1,003,413 | $1,246,971 |
| PARKER COUNTY | TX | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| ROCKWALL COUNTY | TX | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| TARRANT COUNTY | TX | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| TRAVIS COUNTY | TX | $664,466 | $850,651 | $1,028,234 | $1,277,837 |
| WILLIAMSON COUN | TX | $664,466 | $850,651 | $1,028,234 | $1,277,837 |
| WILSON COUNTY | TX | $648,423 | $830,074 | $1,003,413 | $1,246,971 |
| WISE COUNTY | TX | $655,107 | $838,677 | $1,013,760 | $1,259,818 |
| DAVIS COUNTY | UT | $865,009 | $1,107,347 | $1,338,582 | $1,663,519 |
| GRAND COUNTY | UT | $975,976 | $1,249,413 | $1,510,293 | $1,876,909 |
| JUAB COUNTY | UT | $699,227 | $895,120 | $1,082,003 | $1,344,685 |
| MORGAN COUNTY | UT | $865,009 | $1,107,347 | $1,338,582 | $1,663,519 |
| RICH COUNTY | UT | $673,825 | $862,626 | $1,042,708 | $1,295,857 |
| SALT LAKE COUNT | UT | $740,672 | $948,191 | $1,146,176 | $1,424,379 |
| SUMMIT COUNTY | UT | $1,352,997 | $1,732,111 | $2,093,728 | $2,602,003 |
| TOOELE COUNTY | UT | $740,672 | $948,191 | $1,146,176 | $1,424,379 |
| UTAH COUNTY | UT | $699,227 | $895,120 | $1,082,003 | $1,344,685 |
| WASATCH COUNTY | UT | $1,352,997 | $1,732,111 | $2,093,728 | $2,602,003 |
| WASHINGTON COUN | UT | $705,912 | $903,665 | $1,092,350 | $1,357,531 |
| WAYNE COUNTY | UT | $1,159,139 | $1,483,903 | $1,793,727 | $2,229,167 |
| WEBER COUNTY | UT | $865,009 | $1,107,347 | $1,338,582 | $1,663,519 |
| ALBEMARLE COUNT | VA | $695,216 | $890,004 | $1,075,783 | $1,336,954 |
| ALEXANDRIA CITY | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| AMELIA COUNTY | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| ARLINGTON COUNT | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| CHARLES CITY CO | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| CHARLOTTESVILLE | VA | $695,216 | $890,004 | $1,075,783 | $1,336,954 |
| CHESAPEAKE CITY | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| CHESTERFIELD CO | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| CLARKE COUNTY | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| COLONIAL HEIGHT | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| CULPEPER COUNTY | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| DINWIDDIE COUNT | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| FAIRFAX CITY | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| FAIRFAX COUNTY | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| FALLS CHURCH CI | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| FAUQUIER COUNTY | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| FLUVANNA COUNTY | VA | $695,216 | $890,004 | $1,075,783 | $1,336,954 |
| FREDERICKSBURG | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| GLOUCESTER COUN | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| GOOCHLAND COUNT | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| GREENE COUNTY | VA | $695,216 | $890,004 | $1,075,783 | $1,336,954 |
| HAMPTON CITY | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| HANOVER COUNTY | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| HENRICO COUNTY | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| HOPEWELL CITY | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| ISLE OF WIGHT C | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| JAMES CITY COUN | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| KING AND QUEEN | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| KING WILLIAM CO | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| LOUDOUN COUNTY | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| MANASSAS CITY | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| MANASSAS PARK C | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| MATHEWS COUNTY | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| NELSON COUNTY | VA | $695,216 | $890,004 | $1,075,783 | $1,336,954 |
| NEW KENT COUNTY | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| NEWPORT NEWS CI | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| NORFOLK CITY | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| PETERSBURG CITY | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| POQUOSON CITY | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| PORTSMOUTH CITY | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| POWHATAN COUNTY | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| PRINCE GEORGE C | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| PRINCE WILLIAM | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| RAPPAHANNOCK CO | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| RICHMOND CITY | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| SPOTSYLVANIA CO | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| STAFFORD COUNTY | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| SUFFOLK CITY | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| SURRY COUNTY | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| SUSSEX COUNTY | VA | $822,227 | $1,052,590 | $1,272,373 | $1,581,210 |
| VIRGINIA BEACH | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| WARREN COUNTY | VA | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| WILLIAMSBURG CI | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| YORK COUNTY | VA | $881,053 | $1,127,924 | $1,363,402 | $1,694,386 |
| ST. JOHN ISLAND | VI | $1,303,530 | $1,668,751 | $2,017,173 | $2,506,847 |
| ST. THOMAS ISLA | VI | $787,466 | $1,008,121 | $1,218,546 | $1,514,362 |
| CHITTENDEN COUN | VT | $668,477 | $855,767 | $1,034,454 | $1,285,568 |
| FRANKLIN COUNTY | VT | $668,477 | $855,767 | $1,034,454 | $1,285,568 |
| GRAND ISLE COUN | VT | $668,477 | $855,767 | $1,034,454 | $1,285,568 |
| CHELAN COUNTY | WA | $681,847 | $872,857 | $1,055,089 | $1,311,261 |
| CLARK COUNTY | WA | $815,542 | $1,044,045 | $1,262,026 | $1,568,363 |
| DOUGLAS COUNTY | WA | $681,847 | $872,857 | $1,055,089 | $1,311,261 |
| ISLAND COUNTY | WA | $780,781 | $999,518 | $1,208,199 | $1,501,516 |
| KING COUNTY | WA | $1,236,682 | $1,583,186 | $1,913,704 | $2,378,267 |
| KITSAP COUNTY | WA | $716,607 | $917,383 | $1,108,916 | $1,378,109 |
| PIERCE COUNTY | WA | $1,236,682 | $1,583,186 | $1,913,704 | $2,378,267 |
| SAN JUAN COUNTY | WA | $791,477 | $1,013,237 | $1,224,766 | $1,522,093 |
| SKAGIT COUNTY | WA | $721,955 | $924,242 | $1,117,170 | $1,388,398 |
| SKAMANIA COUNTY | WA | $815,542 | $1,044,045 | $1,262,026 | $1,568,363 |
| SNOHOMISH COUNT | WA | $1,236,682 | $1,583,186 | $1,913,704 | $2,378,267 |
| THURSTON COUNTY | WA | $681,847 | $872,857 | $1,055,089 | $1,311,261 |
| WHATCOM COUNTY | WA | $772,759 | $989,288 | $1,195,818 | $1,486,112 |
| WHITMAN COUNTY | WA | $673,825 | $862,626 | $1,042,708 | $1,295,857 |
| PIERCE COUNTY | WI | $641,738 | $821,529 | $993,066 | $1,234,125 |
| ST. CROIX COUNT | WI | $641,738 | $821,529 | $993,066 | $1,234,125 |
| JEFFERSON COUNT | WV | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| TETON COUNTY | WY | $1,452,194 | $1,859,383 | $2,247,478 | $2,793,217 |
| UINTA COUNTY | WY | $673,825 | $862,626 | $1,042,708 | $1,295,857 |
| All other areas – 2,794 counties (floor): | $629,283 | $805,718 | $973,884 | $1,210,379 |
.02 The nationwide average purchase price (for use in the housing cost/income ratio for new and existing residences) is $553,900.
SECTION 5. EFFECT ON OTHER DOCUMENTS
Rev. Proc. 2025-18 is obsolete except as provided in section 6 of this revenue procedure.
SECTION 6. EFFECTIVE DATES
.01 Issuers may rely on this revenue procedure to determine average area purchase price safe harbors for commitments to provide financing or issue mortgage credit certificates that are made, or (if the purchase precedes the commitment) for residences that are purchased, in the period that begins on May 6, 2026, and ends on the date as of which the safe harbors contained in section 4.01 of this revenue procedure are rendered obsolete by a new revenue procedure.
.02 Notwithstanding section 5 of this revenue procedure, issuers may continue to rely on the average area purchase price safe harbors contained in Rev. Proc. 2025-18, with respect to bonds sold, or for mortgage credit certificates issued with respect to bond authority exchanged, before June 5, 2026, if the commitments to provide financing or issue mortgage credit certificates are made on or before July 6, 2026.
.03 Except as provided in section 6.04, issuers must use the nationwide average purchase price limitation contained in this revenue procedure for commitments to provide financing or issue mortgage credit certificates that are made, or (if the purchase precedes the commitment) for residences that are purchased, in the period that begins on May 6, 2026 and ends on the date when the nationwide average purchase price limitation is rendered obsolete by a new revenue procedure.
.04 Notwithstanding sections 5 and 6.03 of this revenue procedure, issuers may continue to rely on the nationwide average purchase price set forth in Rev. Proc. 2025-18 with respect to bonds sold, or for mortgage credit certificates issued with respect to bond authority exchanged, before June 5, 2026, if the commitments to provide financing or issue mortgage credit certificates are made on or before July 6, 2026.
SECTION 7. PAPERWORK REDUCTION ACT
The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1877.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the 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 MSA for purposes of §§ 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.
SECTION 8. DRAFTING INFORMATION
The principal author of this revenue procedure is Brian Choi of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure contact Mr. Choi on (202) 317-3154 (not a toll-free number).
1 Unless otherwise specified, all "section" or "§" references are to sections of the Internal Revenue Code or the Temporary Regulations under Title II of the Omnibus Reconciliation Act of 1980 (26 CFR part 6a).
Source: official text