;2017;2018;2019;2020;Per cent;Per cent;Per cent; 2017 - 2018;2018 - 2019;2019 - 2020; Municipalities with property tax;367;370;371;319;0.8;0.3;-14.0; Municipalities with property tax on mills and factories;67;61;63;52;-9.0;3.3;-17.5; Municipalities with property tax on both mills and factories and areas built in;6;6;4;2;0.0;-33.3;-50.0; Municipalities with property tax on commercial property;17;18;20;20;5.9;11.1;0.0; Municipalities with prop. tax on both com. prop. and areas in townish manner;5;4;6;4;-20.0;50.0;-33.3; Property tax only in areas built in a townish manner;0;0;0;0;.;.;.; Municipalities with property tax in the municipalities as a whole;254;261;260;229;2.8;-0.4;-11.9; Property tax in the municipality as a whole, except commercial property;18;20;18;12;11.1;-10.0;-33.3; Average general tax rate (per thousand);5.8;5.7;5.7;5.8;-1.7;0.0;1.8; Municipalities with a differentiated tax rate;132;146;147;153;10.6;0.7;4.1; Municipalities with a basic deduction;104;108;107;77;3.8;-0.9;-28.0; Municipalities with a property tax exemption for new houses;100;108;102;99;8.0;-5.6;-2.9; Municipalities with a property tax exemption for historical buildings;249;262;252;218;5.2;-3.8;-13.5; Municipalities with a property tax exemption for holiday properties;4;4;4;3;0.0;0.0;-25.0; Municipalities using the alternative tax value method;69;72;72;86;4.3;0.0;19.4; Average property tax paid on a house measuring 120 square meters (NOK);4107;4141;4204;3901;0.8;1.5;-7.2; Property tax, total (NOK 1 000);13611199;14204921;14748555;..;4.4;3.8;..; Property tax from commercial property (NOK 1 000);6544113;6758836;7068506;..;3.3;4.6;..; Property tax from residential homes and holiday properties (NOK 1 000);7067086;7446085;7680049;..;5.4;3.1;..; Percentage of the property tax from other real estate;48.1;47.6;47.9;..;-1.0;0.6;..; Percentage of the property tax from residential homes and vacation properties;51.9;52.4;52.1;..;1.0;-0.6;..; Property tax as a percentage of gross operating income;3.0;3.1;3.1;..;3.3;0.0;..;