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Date:   6/27/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         Page:      1
Time:     16:49                                      2003 Property Value Study                                          Rpt: VAL7000
                                                     Confidence Interval Detail
                                                        001-902-001 Cayuga

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                                                              (1)                         (2)
  (1)                  (1)                        (1)       Stratum         (1)         Sample
Stratum              Category                 Local Value    Ratio      State Value      Size
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  1      A  - Single-family Residences          3,494,594     .9977       3,502,650        8
  2      A  - Single-family Residences          3,538,792     .9531       3,712,928        8
  3      A  - Single-family Residences          3,469,548     .9667       3,589,064        7
  4      A  - Single-family Residences          3,501,960     .9547       3,668,126        6
  5      D  - Rural Real                       47,712,660     .9410      50,704,208       26
  6      G  - Oil, Gas, Minerals               37,212,210    1.0377      35,860,278       18

Random Totals:                                 98,929,764               101,037,254       73
 Cat J Exception Values:                        6,942,810                 7,519,793
 Cat D1 Exception Values:                       9,657,340                 7,849,809
 Other Exception Values:                                0                         0
Exception Totals(3):                           16,600,150                15,369,602
Test Values(4):                               115,529,914               116,406,856

Margin of Error Percent:                                    8.4750068
Margin of Error Value:                                      9,865,489
Confidence Interval Values:
  State Lower Limit:                                      106,541,367  (State Test Value Minus Margin of Error Value)
  Local Test Value:                                       115,529,914  (Within Confidence Interval Limits)
  State Upper Limit:                                      126,272,345  (State Test Value Plus Margin of Error Value)
Value Assigned (5):                                       210,287,639  (See ISD Summary Worksheet)


Sources:

(1) See Stratified Ratio Detail Report VAL7214.
(2) Number of parcels sampled by staff.
(3) Exception value includes, if tested, D1, the J sample, and any parcels in A,B,C,D,F1,G or L1 marked as exception properties.
(4) Unstudied categories and sub-categories were not included in the test values.
(5) Includes local value of unstudied property categories and sub-categories.