| County Name | State | Number of Exemptions Claimed (per 100 Returns)** | Rank* | |||||
| Pitkin County | Colorado | 155 | 1 | |||||
| San Francisco County | California | 162 | 2 | |||||
| New York County | New York | 162 | 2 | |||||
| Alexandria City | Virginia | 162 | 2 | |||||
| Arlington County | Virginia | 163 | 5 | |||||
| Summit County | Colorado | 167 | 6 | |||||
| Charlottesville City | Virginia | 167 | 6 | |||||
| San Miguel County | Colorado | 169 | 8 | |||||
| Nantucket County | Massachusetts | 169 | 8 | |||||
| District of Columbia | District of Columbia | 170 | 10 | |||||
| Williamsburg City | Virginia | 170 | 10 | |||||
| Suffolk County | Massachusetts | 171 | 12 | |||||
| Teton County | Wyoming | 171 | 12 | |||||
| San Juan County | Colorado | 172 | 14 | |||||
| Fredericksburg City | Virginia | 175 | 15 | |||||
| Lexington City | Virginia | 175 | 15 | |||||
| Monroe County | Florida | 177 | 17 | |||||
| Richmond City | Virginia | 177 | 17 | |||||
| Denver County | Colorado | 181 | 19 | |||||
| Gunnison County | Colorado | 182 | 20 | |||||
| Dukes County | Massachusetts | 184 | 21 | |||||
| Sarasota County | Florida | 185 | 22 | |||||
| Routt County | Colorado | 186 | 23 | |||||
| Pinellas County | Florida | 186 | 23 | |||||
| Marin County | California | 187 | 25 | |||||
| Roanoke City | Virginia | 187 | 25 | |||||
| San Juan County | Washington | 187 | 25 | |||||
| Grand County | Colorado | 189 | 28 | |||||
| St. Louis City | Missouri | 189 | 28 | |||||
| Meagher County | Montana | 189 | 28 | |||||
| Winchester City | Virginia | 189 | 28 | |||||
| Hudson County | New Jersey | 190 | 32 | |||||
| Multnomah County | Oregon | 190 | 32 | |||||
| Aleutians East Borough | Alaska | 191 | 34 | |||||
| Eagle County | Colorado | 191 | 34 | |||||
| Saguache County | Colorado | 191 | 34 | |||||
| Golden Valley County | Montana | 191 | 34 | |||||
| Radford City | Virginia | 191 | 34 | |||||
| Staunton City | Virginia | 191 | 34 | |||||
| Worcester County | Maryland | 192 | 40 | |||||
| Barnstable County | Massachusetts | 192 | 40 | |||||
| Liberty County | Montana | 192 | 40 | |||||
| Franklin County | Ohio | 192 | 40 | |||||
| Davidson County | Tennessee | 192 | 40 | |||||
| Charlotte County | Florida | 193 | 45 | |||||
| Monroe County | Indiana | 193 | 45 | |||||
| Tompkins County | New York | 193 | 45 | |||||
| Falls Church City | Virginia | 193 | 45 | |||||
| Petersburg City | Virginia | 193 | 45 | |||||
| Albany County | Wyoming | 193 | 45 | |||||