\begin{tabular}{lccr}
\toprule
Subsample & $\gamma$ & Std.\ error & $n$ \\
\midrule
\multicolumn{4}{l}{\itshape Property class}\\
\quad Single-family & -0.454*** & (0.018) & 337,855 \\
\quad Condominium & -0.125*** & (0.015) & 77,976 \\
\quad Plex (2--5 units) & -0.487*** & (0.054) & 69,745 \\
\quad Cottage & -0.288*** & (0.026) & 2,114 \\
\midrule
\multicolumn{4}{l}{\itshape Building age}\\
\quad Age $<$ 20 y & -0.297*** & (0.041) & 117,898 \\
\quad Age 20--60 y & -0.384*** & (0.034) & 227,857 \\
\quad Age $>$ 60 y & -0.435*** & (0.028) & 108,049 \\
\midrule
\multicolumn{4}{l}{\itshape Assessed land share}\\
\quad Land share $<$ 0.2 & -0.262*** & (0.042) & 119,718 \\
\quad Land share 0.2--0.4 & -0.372*** & (0.032) & 236,923 \\
\quad Land share $>$ 0.4 & -0.503*** & (0.030) & 125,714 \\
\midrule
\multicolumn{4}{l}{\itshape Roll lag at sale}\\
\quad Roll lag $<$ 24 m & -0.335*** & (0.028) & 86,001 \\
\quad Roll lag 24--48 m & -0.338*** & (0.033) & 327,031 \\
\quad Roll lag $>$ 48 m & -0.361*** & (0.026) & 91,367 \\
\midrule
\multicolumn{4}{l}{\itshape Municipality size}\\
\quad Muni $<$ 1k sales & -0.379*** & (0.007) & 125,139 \\
\quad Muni 1k--10k sales & -0.406*** & (0.014) & 185,111 \\
\quad Muni $>$ 10k sales & -0.267*** & (0.043) & 212,519 \\
\midrule
\multicolumn{4}{l}{\itshape Sale year}\\
\quad Sales 2021 & -0.316*** & (0.027) & 115,221 \\
\quad Sales 2022 & -0.380*** & (0.030) & 90,627 \\
\quad Sales 2023 & -0.365*** & (0.034) & 74,110 \\
\quad Sales 2024 & -0.333*** & (0.032) & 89,204 \\
\quad Sales 2025 & -0.335*** & (0.026) & 102,026 \\
\quad Sales 2026 & -0.349*** & (0.030) & 51,581 \\
\bottomrule
\end{tabular}