;2014;2015;2016;2017;Per cent;Per cent;Per cent; 2014 - 2015;2015 - 2016;2016 - 2017; Municipalities with property tax;341;355;365;366;4.1;2.8;0.3; Municipalities with property tax on mills and factories;96;88;78;67;-8.3;-11.4;-14.1; Municipalities with property tax on both mills and factories and areas built in;12;11;7;6;-8.3;-36.4;-14.3; Municipalities with property tax on commercial property;16;17;16;17;6.3;-5.9;6.3; Municipalities with prop. tax on both com. prop. and areas in townish manner;10;6;7;5;-40.0;16.7;-28.6; Property tax only in areas built in a townish manner;1;0;0;0;-100.0;.;.; Municipalities with property tax in the municipalities as a whole;199;221;240;253;11.1;8.6;5.4; Property tax in the municipality as a whole, except commercial property;7;12;17;18;71.4;41.7;5.9; Average general tax rate (per thousand);5.8;5.7;5.8;5.7;-1.7;1.8;-1.7; Municipalities with a differentiated tax rate;86;101;122;130;17.4;20.8;6.6; Municipalities with a basic deduction;93;99;101;103;6.5;2.0;2.0; Municipalities with a property tax exemption for new houses;81;87;97;100;7.4;11.5;3.1; Municipalities with a property tax exemption for historical buildings;183;212;239;249;15.8;12.7;4.2; Municipalities with a property tax exemption for holiday properties;..;..;..;5;..;..;..; Municipalities using the alternative tax value method;..;49;59;67;..;20.4;13.6; Average property tax paid on a house measuring 120 square meters (NOK);3308;3488;3785;4127;5.4;8.5;9.0; Property tax, total (NOK 1 000);9615001;11176506;12285381;..;16.2;9.9;..; Property tax from commercial property (NOK 1 000);5458999;5739380;5975160;..;5.1;4.1;..; Property tax from residential homes and holiday properties (NOK 1 000);4156002;5437126;6310221;..;30.8;16.1;..; Percentage of the property tax from other real estate;56.8;51.4;48.6;..;-9.5;-5.4;..; Percentage of the property tax from residential homes and vacation properties;43.2;48.6;51.4;..;12.5;5.8;..; Property tax as a percentage of gross operating income;2.5;2.8;2.9;..;12.0;3.6;..;