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

1 Property tax, extent, use and revenues. Numbers, per cent, per thousand, NOK and NOK 1 000
	2006	2007	2008	2009	Per cent change


					2006-2007	2007-2008	2008-2009
Extent and use
Municipalities with property tax	..	272	291	299	..	7.0	2.7
Municipalities with property tax on mills and factories	..	137	146	133	..	6.6	-8.9
Municipalities with property tax on both mills and factories and areas build in a townish manner	..	80	66	54	..	-17.5	-18.2
Municipalities with property tax in the municipality as a whole	..	55	79	112	..	43.6	41.8
Average general tax rate in the municipalities with property tax. Per thousand	..	6.1	6.0	5.9	..	-2.0	-1.3
Municipalities with differentiated tax rate	..	22	29	41	..	31.8	41.4
Municipalities wtih a basic deduction¹	..	60	60	75	..	0.0	25.0
Municipalities with a property tax exemption for new houses²	..	68	70	75	..	2.9	7.1
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	..	10.2	6.5
Revenues
Property tax in total. NOK thousand³	4 891 319	5 570 781	6 119 023	6 494 459	13,9	9,8	6,1
Property tax from other real estate. NOK thousand⁴	..	3 422 085	3 679 596	3 793 407	..	7.5	3.1
Property tax from residential homes and vacation properties. NOK thousand⁵	..	2 148 696	2 439 427	2 701 052	..	13.5	10.7
Percentage of the property tax from other real estate⁴	..	61.4	60.1	58.4	..	-2.2	-2.8
Percentage of the property tax from residential homes and vacation properties⁵	..	38.6	39.9	41.6	..	3.5	4.2
Property tax as a percentage of gross operating income	2.1	2.3	2.3	2.3	8.3	0.0	0.0

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.