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DATE:   6/27/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      1
TIME:     17:15                                       2003 PROPERTY VALUE STUDY                                         RPT: VAL7065
                                                        CAD SUMMARY WORKSHEET
                                                           022  Brewster

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                     NUMBER OF        2003 CAD REPT   MED LEV   COEFFICIENT     % RATIOS W/IN        % RATIOS W/IN     PRICE-RELATED
    CATEGORY         RATIOS **       APPRAISED VALUE  OF APPR  OF DISPERSION  (+/-)10% OF MEDIAN   (+/-)25% OF MEDIAN   DIFFERENTIAL
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A.  SINGLE-FAMILY       114             $177,988,883     .94       17.24             41.23                74.56             1.05
    RESIDENCES

B.  MULTI-FAMILY          0               $8,609,294     *           *                 *                    *                *
    RESIDENCES

C.  VACANT LOTS          76              $41,815,280    1.00       43.96             18.42                36.84             1.21

D.  RURAL REAL           27             $215,777,460     .84       16.23             44.44                74.07             1.00

F1. COMMERCIAL REAL      44              $49,726,329     .90       16.82             38.64                79.55              .96

F2. INDUSTRIAL REAL       0                 $171,116     *           *                 *                    *                *

G.  OIL, GAS,             0                 $152,661     *           *                 *                    *                *
    MINERALS

J.  UTILITIES             7              $40,118,975     .96        1.78            100.00               100.00              .98

L1. COMMERCIAL           26              $21,299,956     .99       13.05             61.54                80.77             1.06
    PERSONAL

L2. INDUSTRIAL            0                 $542,469     *           *                 *                    *                *
    PERSONAL

M.  OTHER PERSONAL        0               $6,429,059     *           *                 *                    *                *

O.  RESIDENTIAL           0                       $0     *           *                 *                    *                *
    INVENTORY

S.  SPECIAL               0                       $0     *           *                 *                    *                *
    INVENTORY

    TOTALS:             294             $562,631,482     .95       24.15             38.78                67.69             1.04


*   NOT CALCULATED - NEED A MINIMUM OF 5 RATIOS FROM EITHER (A) CATEGORIES REPRESENTING AT LEAST 25% OF TOTAL
                     CAD CATEGORY VALUE OR (B) 5 ISDS OR HALF THE ISDS IN THE CAD, WHICHEVER IS LESS

**  STATISTICAL MEASURES MAY NOT BE RELIABLE WHEN THE SAMPLE IS SMALL