(a) Determine total cost units as follows:

1. (1) For each survey unit in a special assessing unit multiply the number of parcels in each sample class by the class cost factor and sum to the survey unit level. Also, for New York City sum to the citywide level.
2. (2) For all survey units not within a special assessing unit, multiply the number of parcels in each sample class by the class cost factor and the corresponding class difficulty index and sum to the survey unit level.

3. (3) Sample class cost factors are:

   Sample Class	Sample Class Cost Factor
   1A and 1B	1.25
   2A and 2B	4.00
   4	3.30
   A	1.30
   B	2.90
   C	1.20

(b) Determine initial sample cost units.

1. (1) For each survey unit, calculate the square root of the total cost units for the survey unit, add 25 and then multiply by the appropriate cost unit workload adjustment factor. In addition for New York City, determine the initial sample cost units by summing the products to a citywide level.

2. (2) Cost unit workload adjustment factors are:

   	Cost Unit Workload Adjustment Factor
   New York City	1.30
   Nassau County	0.50
   All other municipalities	0.82

(c) Determine tentative class sample size.

1. (1) For survey units in special assessing units.

   1. (i) Determine the estimated market value of each sample class by dividing the assessed value of the class by the appropriate adjusted class market value ratio, computed from a prior survey and adjusted by the cumulative change in level of assessment from the base year roll of the prior survey to the base year roll of the current survey. Use the class 1 adjusted class market value ratio for classes 1A and 1B and the class 2 adjusted class market value ratio for classes 2A and 2B.
   2. (ii) Determine a survey unit class difficulty factor for each sample class by multiplying the estimated market value of the class, calculated in subparagraph (i) of this paragraph, by the class reldev. For New York City there is a class reldev for each survey unit class and for Nassau County there is a set of class reldevs for the cities and a set of class reldevs for the towns.
   3. (iii) Determine a survey unit weighted difficulty factor for each sample class by multiplying each survey unit class difficulty factor, calculated in subparagraph (ii) of this paragraph, by the square root of the class cost factor and summing the products to a survey unit level. In addition, for New York City determine a citywide weighted difficulty factor by summing the products to a citywide level.
   4. (iv) Determine, for the survey unit, the tentative sample size for each sample class by dividing the survey unit class difficulty factor, calculated in subparagraph (ii) of this paragraph, by the square root of the class cost factor and then dividing the resulting quotient by the survey unit weighted difficulty factor, calculated in subparagraph (iii) of this paragraph. This result is then multiplied by the survey unit initial sample cost units and rounded to the nearest integer.

   5. (v) For New York City, two additional calculations are required:

      1. (a) Divide the survey unit class difficulty factor, calculated in subparagraph (ii) of this paragraph, by the square root of the class cost factor and then divide the resulting quotient by the citywide weighted difficulty factor, calculated in subparagraph (iii). This result is then multiplied by the special assessing unit initial sample cost units and rounded to the nearest integer.
      2. (b) Average the sample class tentative sample size obtained in clause (a) of this subparagraph with the sample class tentative sample size obtained in subparagraph (iv) of this paragraph. The quotient is rounded to the nearest integer.

2. (2) For all survey units exclusive of those in special assessing units.

   1. (i) Determine the survey unit class difficulty factor for each sample class by multiplying the assessed value of the sample class by the class estimated reldev, and dividing the product by the appropriate indexed class ratio.
   2. (ii) Determine the survey unit weighted difficulty factor by multiplying each survey unit class difficulty factor, calculated in subparagraph (i) of this paragraph, by the square root of the class cost factor and summing the products to a survey unit level.
   3. (iii) Determine for the survey unit the tentative sample size for each sample class by dividing the survey unit class difficulty factor, calculated in subparagraph (i) of this paragraph, by the square root of the class cost factor and dividing the resulting quotient by the survey unit weighted difficulty factor calculated in subparagraph (ii) and multiplying the result by the survey unit initial sample cost units. Round the results to the nearest integer.