;2015;2016;2017;2018;Per cent;Per cent;Per cent; 2015 - 2016;2016 - 2017;2017 - 2018; Municipalities with property tax;355;365;367;370;2.8;0.5;0.8; Municipalities with property tax on mills and factories;88;78;67;62;-11.4;-14.1;-7.5; Municipalities with property tax on both mills and factories and areas built in;11;7;6;6;-36.4;-14.3;0.0; Municipalities with property tax on commercial property;17;16;17;18;-5.9;6.3;5.9; Municipalities with prop. tax on both com. prop. and areas in townish manner;6;7;5;4;16.7;-28.6;-20.0; Property tax only in areas built in a townish manner;0;0;0;0;.;.;.; Municipalities with property tax in the municipalities as a whole;221;240;254;260;8.6;5.8;2.4; Property tax in the municipality as a whole, except commercial property;12;17;18;20;41.7;5.9;11.1; Average general tax rate (per thousand);5.7;5.8;5.7;5.7;1.8;-1.7;0.0; Municipalities with a differentiated tax rate;101;122;131;144;20.8;7.4;9.9; Municipalities with a basic deduction;99;101;104;108;2.0;3.0;3.8; Municipalities with a property tax exemption for new houses;87;97;100;107;11.5;3.1;7.0; Municipalities with a property tax exemption for historical buildings;212;239;249;262;12.7;4.2;5.2; Municipalities with a property tax exemption for holiday properties;..;..;4;4;..;..;0.0; Municipalities using the alternative tax value method;49;59;69;72;20.4;16.9;4.3; Average property tax paid on a house measuring 120 square meters (NOK);3488;3785;4107;4138;8.5;8.5;0.8; Property tax, total (NOK 1 000);11176506;12285381;13611199;..;9.9;10.8;..; Property tax from commercial property (NOK 1 000);5739380;5975160;6544113;..;4.1;9.5;..; Property tax from residential homes and holiday properties (NOK 1 000);5437126;6310221;7067086;..;16.1;12.0;..; Percentage of the property tax from other real estate;51.4;48.6;48.1;..;-5.4;-1.0;..; Percentage of the property tax from residential homes and vacation properties;48.6;51.4;51.9;..;5.8;1.0;..; Property tax as a percentage of gross operating income;2.8;2.9;3.0;..;3.6;3.4;..;