EX-99.J OTHER OPININ 3 exnnj3.txt OTHER OPININ CONSENT OF INDEPENDENT ACCOUNTANTS We hereby consent to the incorporation by reference in the Post-Effective Amendments, as numbered below, to the registration statements on Form N-1A, with file numbers as noted below, of our reports, as dated below, relating to the financial statements and financial highlights appearing in the May 31, 2001 Annual Reports of Putnam Massachusetts Tax Exempt Income Fund, Putnam Michigan Tax Exempt Income Fund, Putnam Minnesota Tax Exempt Income Fund, Putnam Ohio Tax Exempt Income Fund, Putnam New Jersey Tax Exempt Income Fund and Putnam Pennsylvania Tax Exempt Income Fund, which are also incorporated by reference into the Registration Statements: Post-Effective Fund File # Date of Report Amendment ---- ------ -------------- -------------- Massachusetts 33-5416 July 12, 2001 22 Michigan 33-8923 July 6, 2001 22 Minnesota 33-8916 July 10, 2001 22 Ohio 33-8924 July 9, 2001 22 New Jersey 33-32550 July 11, 2001 13 Pennsylvania 33-28321 July 11, 2001 15 Also, we hereby consent to the incorporation by reference in the Post-Effective Amendment No. 13 to the registration statements on Form N-1A (File Nos. 33-37992 and 33-35677, respectively) of our reports dated July 6, 2000 and July 10, 2000 relating to the financial statements and financial highlights appearing in the May 31, 2000 Annual Reports of Putnam Arizona Tax Exempt Income Fund and Putnam Florida Tax Exempt Income Fund, respectively, which are also incorporated by reference into the Registration Statements: We also consent to the references to us under the headings "Financial highlights" and "Independent Accountants and Financial Statements" in such Registration Statements. PricewaterhouseCoopers LLP /s/ PricewaterhouseCoopers LLP Boston, Massachusetts September 26, 2001 CONSENT OF INDEPENDENT ACCOUNTANTS Board of Trustees and Shareholders Putnam Arizona Tax Exempt Income Fund: Putnam Florida Tax Exempt Income Fund: We consent to the use of our reports dated July 5, 2001, incorporated in this Registration Statement by reference, to the Putnam Arizona Tax Exempt Income Fund and the Putnam Florida Tax Exempt Income Fund, and to the references to our firm under the captions "Financial highlights" in the prospectus and "INDEPENDENT ACCOUNTANTS AND FINANCIAL STATEMENTS" in the Statement of Additional Information. /s/ KPMG LLP Boston, Massachusetts September 26, 2001