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Date:   6/27/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         Page:      1
Time:     19:01                                      2003 Property Value Study                                          Rpt: VAL7000
                                                     Confidence Interval Detail
                                                        104-902-104 Rochester

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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            741,440     .9135         811,648        8
  2      A  - Single-family Residences            733,078     .8907         823,036        6
  3      A  - Single-family Residences            773,340    1.0837         713,611       11
  4      A  - Single-family Residences            697,771    1.0909         639,629        5
  5      D  - Rural Real                        2,283,420     .9314       2,451,600       21
  6      G  - Oil, Gas, Minerals                1,383,326    1.0451       1,323,630       12

Random Totals:                                  6,612,375                 6,763,154       63
 Cat J Exception Values:                          557,844                   578,609
 Cat D1 Exception Values:                       6,675,050                 6,231,131
 Other Exception Values:                        1,733,294                 1,430,103
Exception Totals(3):                            8,966,188                 8,239,843
Test Values(4):                                15,578,563                15,002,997

Margin of Error Percent:                                    5.0000000
Margin of Error Value:                                        750,150
Confidence Interval Values:
  State Lower Limit:                                       14,252,847  (State Test Value Minus Margin of Error Value)
  Local Test Value:                                        15,578,563  (Within Confidence Interval Limits)
  State Upper Limit:                                       15,753,147  (State Test Value Plus Margin of Error Value)
Value Assigned (5):                                        16,985,163  (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.