Table 1 Property tax, extent, use and revenues. Numbers, per cent, per thousand, NOK, NOK 1 000

1 Property tax, extent, use and revenues. Numbers, per cent, per thousand, NOK, NOK 1 000
	2007	2008	2009	2010	Per cent change


					2007-2008	2008-2009	2009-2010
Extent and use
Municipalities with property tax	272	291	299	309	7.0	2.7	3.3
Municipalities with property tax on mills and factories	137	146	133	129	6.6	-8.9	-3.0
Municipalities with property tax on both mills and factories and areas build in a townish manner	80	66	54	35	-17.5	-18.2	-35.2
Municipalities with property tax in the municipality as a whole	55	79	112	145	43.6	41.8	29.5
Average general tax rate in the municipalities with property tax. Per thousand	6.1	6.0	5.9	5.8	-2.0	-1.3	-1.7
Municipalities with differentiated tax rate	22	29	41	55	31.8	41.4	34.1
Municipalities wtih a basic deduction¹	60	60	75	84	0.0	25.0	12.0
Municipalities with a property tax exemption for new houses²	68	70	75	76	2.9	7.1	1.3
Average property tax paid on a house measuring 120 square meters located close to the municipalitys's centre. NOK	1 990	2 194	2 336	2 633	10.2	6.5	12.7

Revenues
Property tax in total. NOK 1 000³	5 570 781	6 119 023	6 494 498	7 107 304	9.8	6.1	9.4
Property tax from other real estate. NOK 1 000⁴	3 422 085	3 679 596	3 793 407	4 083 671	7.5	3.1	7.7
Property tax from residential homes and vacation properties. NOK 1 000⁵	2 148 696	2 439 427	2 701 091	3 023 633	13.5	10.7	11.9
Percentage of the property tax from other real estate⁴	61.4	60.1	58.4	57.5	-2.2	-2.8	-1.6
Percentage of the property tax from residential homes and vacation properties⁵	38.6	39.9	41.6	42.5	3.5	4.2	2.3
Property tax as a percentage of gross operating income	2.3	2.3	2.3	2.4	0.0	0.0	2.7

¹	Several municipalities have left out answering if they got a basic deduction for residential houses and vacation properties in 2007.
²	Several municipalities have left out answering if they have property tax exempt for new houses in 2007.
³	Several municipalities have not divided the property tax in 2007 and 2008.
⁴	From the year 2009, the contents and name of type 874 has changed from property tax on mills and factories to property tax from other real estates. The contents now do not only consist of property taxes from mills and factories but also from office properties, service industries properties and other permanent properties. The change has resulted to a break in the time series between the year 2008 and 2009. The break in the time series does not affect the total of the property taxes.
⁵	From the year 2009, the contents and name of type 875 has changed from property taxes from other properties to property tax from residential and vacation homes. The contents of the type i.e. office properties, service industries properties and other permanent properties have been moved to the type 874, other real estates. The art 875 now consist of property taxes from both residential and vacation properties. The change has resulted to a break in the time series between the year 2008 and 2009. The break in the time series does not affect the total of the property taxes.