19-A - State aid; certain state-leased or state-owned lands.

§ 19-a. State aid; certain state-leased or state-owned lands. 1. State  aid  shall  be  payable  to any city having a population of seventy-five  thousand or more inhabitants,  according  to  the  most  recent  federal  decennial  census,  when  on  any  assessment  roll the taxable assessed  valuation in such city is  decreased  in  any  year  by  reason  of  the  acquisition  of lands and improvements thereon by the state or an agency  of the state for use thereof or for the construction of  facilities  for  any  purpose  other  than highway purposes, and the sum of the amount of  such decrease in taxable  assessed  valuation  and  the  amount  of  the  assessed valuation of other property owned by the state or agency of the  state,  excluding  any  such  property  owned  or used by a state public  authority, which is  exempt  from  taxation,  is  equal  to  or  exceeds  twenty-five  percent  of  the  total  taxable assessed valuation of such  roll.    2. The state aid payable to a city pursuant to this section  shall  be  computed and paid as follows:    (1)  Commencing  with the first fiscal year of such city subsequent to  the taxable status date of the assessment roll of  such  city  occurring  after the acquisition of such land and improvements thereon by the state  or  agency  of  the state and for each fiscal year thereafter to and not  including the first fiscal year of such city subsequent to  the  taxable  status  date  of  such  roll  occurring  after  the  final completion of  construction of such facilities on such land, an amount  shall  be  paid  equal  to the amount of taxes levied by or in behalf of the city against  such lands and the improvements thereon  on  the  last  assessment  roll  finally completed prior to the acquisition by the state or agency of the  state;    (2)  Commencing  with the first fiscal year of such city subsequent to  the taxable status date of the assessment roll of  such  city  occurring  after  the  final  completion of the construction of such facilities and  for each fiscal year thereafter for the period of probable usefulness as  set forth in  section  sixty-one  of  the  state  finance  law  of  such  facilities  or  of  such  lands  on which the facilities are constructed  whichever is longer but in no event to exceed a period of thirty  years,  an amount equal to one percent of the sum of the actual acquisition cost  of  the  land  and  the  improvements thereon and the actual cost of the  construction of facilities thereon, provided, however,  that  the  state  director  of the budget and the mayor of a city with the approval of the  legislative body of such city may agree in writing that such  state  aid  may  be  an amount less than herein provided or that such city shall not  make application for any such aid under this section; and    (3) The aggregate amount of state aid paid pursuant to  this  section,  exclusive  of the amount of state aid paid pursuant to subdivision two-a  of this section, shall in no event exceed the aggregate amount of  state  aid provided in paragraph two of this subdivision.    2-a.  (1)  Notwithstanding  any  provision  of  this  section  to  the  contrary, in addition to state aid otherwise payable  pursuant  to  this  section, there shall be payable to any city located in a county in which  there has been constructed a state office building project in accordance  with  the  provisions  of  chapter  one hundred fifty-two of the laws of  nineteen hundred sixty-four, as amended, and pursuant  to  an  agreement  entitled  the "South Mall contract" dated May eleventh, nineteen hundred  sixty-five, state aid in accordance with the following schedule:                 State                 Fiscal                 Year                Amount                  2000-2001           $4,500,0002001-2002           $4,500,000                 2002-2003           $4,500,000                 2003-2004           $9,850,000                 2004-2005           $16,850,000                 2005-2006           $22,850,000                 2006-2007           $22,850,000                 2007-2008           $22,850,000                 2008-2009           $22,850,000                 2009-2010           $22,850,000                 2010-2011           $22,850,000                 2011-2012           $15,000,000                 2012-2013           $15,000,000                 2013-2014           $15,000,000                 2014-2015           $15,000,000                 2015-2016           $15,000,000                 2016-2017           $15,000,000                 2017-2018           $15,000,000                 2018-2019           $15,000,000                 2019-2020           $15,000,000                 2020-2021           $15,000,000                 2021-2022           $15,000,000                 2022-2023           $15,000,000                 2023-2024           $15,000,000                 2024-2025           $15,000,000                 2025-2026           $15,000,000                 2026-2027           $15,000,000                 2027-2028           $15,000,000                 2028-2029           $15,000,000                 2029-2030           $15,000,000                 2030-2031           $15,000,000                 2031-2032           $15,000,000                 2032-2033           $15,000,000    (2)  The  state  aid  payable  to  any  such  city  pursuant  to  this  subdivision shall be the sole and exclusive state aid  payable  pursuant  to  this  section  to  any such city with respect to the state-leased or  state-owned lands referenced in this subdivision. Any  such  city  shall  continue  to  be  eligible  for the payment of state aid pursuant to the  other  provisions  of  this  section  but  not  with  respect   to   the  state-leased or state-owned lands referenced in this subdivision.    (3)  State  aid  otherwise  payable  on  account  of the real property  described in this subdivision shall no longer be paid if title  to  such  real  property is conveyed to a person or entity other than the state or  an agency of the state.    (4) The state aid payable under  paragraph  one  of  this  subdivision  shall  be payable upon application to the state comptroller by the chief  fiscal officer of a city  which  qualifies  for  aid  pursuant  to  this  subdivision.  The application shall be made on a form prescribed by such  comptroller and shall contain such information as such comptroller shall  require.    Upon  approval  of the application and determination by such  comptroller of the amount of state aid payable under  this  subdivision,  such  state  aid  shall  be  paid  upon the warrant of such comptroller.  Annual payment shall be made to a qualified city not later than December  first in each year commencing with the year two thousand and  ending  in  the  year  two  thousand  ten.  Thereafter,  payment  shall be made to a  qualified city in two equal installments, the first occurring no earlier  than April first and no later than May first, the  second  occurring  no  earlier  than  October  first  and  no  later  than November first. Such  payments shall conclude in the year two  thousand  thirty-two.  Providedhowever,  that any such payment shall be reduced by any amount necessary  to meet eligible obligations of the Albany convention center  authority,  as  created  by  section twenty-six hundred seventy-five-d of the public  authorities  law  and as certified by the chairperson of said authority,  provided that such certification in such form  as  the  authority  deems  desirable,  but  including  at  a  minimum  the  exact amount of payment  required to satisfy the  authority's  obligations  pursuant  to  section  twenty-six  hundred  seventy-five-ii  of  the  public authorities law is  delivered to the  state  comptroller  no  later  than  March  first  and  September  first, respectively.   The state comptroller, upon receipt of  such certificate from the authority, shall withhold from  the  qualified  city  state  aid payable to such qualified city, to the extent necessary  to meet the required amount of payments pursuant  to  such  certificate.  The  state  comptroller  shall  pay  over to the authority the amount so  withheld  on  or  before  March  fifteenth  and   September   fifteenth,  respectively,  and  shall remit any remaining amount of such installment  payment  to  the  qualified  city,  as  otherwise   provided   by   this  subdivision.    3.  Such  state  aid  shall  be  payable upon application to the state  comptroller by the chief fiscal officer of a city  which  qualifies  for  aid  pursuant  to  this section. The application shall be made on a form  prescribed by such comptroller and shall  contain  such  information  as  such   comptroller  shall  require.  The  state  comptroller  is  hereby  authorized to determine and certify the actual acquisition cost of lands  and the improvements thereon and the  actual  cost  of  construction  of  facilities  for  the  purposes of this section. The state comptroller is  hereby authorized and empowered to adjust from time to time  the  annual  payments  of state aid made pursuant to paragraph two of subdivision two  of this section so that to the extent practicable such payments shall be  in equal annual  amounts  and  so  that  the  limitation  set  forth  in  paragraph  three  of  subdivision  two  of  this  section  shall  not be  exceeded. In the event that title to  any  such  land  and  improvements  thereon or facilities constructed thereon shall cease to be in the state  or  agency  of the state, no further state aid shall be paid pursuant to  this section for any fiscal year of the city subsequent  to  the  fiscal  year  of  the city in which title to such land, improvements thereon and  facilities constructed thereon shall have ceased to be in the  state  or  agency  of the state. Upon approval of the application and determination  of such costs by the state comptroller, such state  aid  shall  be  paid  upon  his  warrant.  On  or before January fifteenth the comptroller, in  consultation with the board of real property services and other agencies  as may be appropriate, shall submit to the governor and the  legislature  an  annual  accounting of state aid paid pursuant to this section during  the preceding and current fiscal years. Such accounting  shall  include,  but  not  be limited to the number, type and amount of such payments, as  well as an estimate of payments to be paid during the remainder  of  the  current  fiscal  year  and  during  the following fiscal year. Provided,  however, where title to such land and improvements is held  by  the  New  York  state  teachers'  retirement  system, the New York state and local  employees' retirement system, or the New York state and local police and  fire retirement system, the state shall have no liability whatsoever for  any amounts payable pursuant to  this  section.  Upon  approval  of  the  application  and  determination  of such costs, as provided herein, such  retirement systems shall directly pay such city the amount  which  would  have been due as state aid hereunder had title been held by the state.    4.  State aid payable pursuant to this section, exclusive of the state  aid paid pursuant to subdivision two-a of this section, shall apply only  to such lands and improvements thereon acquired by the state  or  agencyof  the  state  subsequent  to  the  effective  date  of this act and to  facilities owned by  the  state  or  agency  of  the  state  which  were  constructed on such lands subsequent to the effective date of this act.    5.  The  taxable  assessed  valuation of land acquired by the state or  agency of the state for any purpose other than highway purposes shall be  determined  from  the  second  assessment  roll  preceding   the   first  assessment  roll  affected  by  the  acquisition  and  shall include the  assessed valuation of any improvement  on  such  land  at  the  time  of  acquisition.  The  assessed  valuation of property owned by the state or  agency of the state exempt from taxation shall be  determined  from  the  assessment  roll  immediately preceding the last assessment roll finally  completed prior to the effective date of this act.    6. In making computations and determinations, other  than  those  made  pursuant  to subdivision two-a of this section, pursuant to this section  there shall be taken into account changes in  levels  of  assessment  as  defined in paragraph g of subdivision one of section fifty-four-b of the  state  finance  law  as  determined  by the state board of real property  services and certified to the state comptroller.    7. The term "facilities" shall have the same meaning as the term "real  property" as defined in subdivision twelve of section one hundred two of  the real property tax law except it shall not include the land on  which  such facilities are located.    8.  The  term  "agency  of  the  state" shall include but shall not be  limited to state public authorities.    9.  The  term  "state  public  authority"  means  a   public   benefit  corporation,  either declared to be such under the law by which the same  was created or as defined in subdivision four of section  three  of  the  general  corporation law, whose membership is required by law to consist  entirely of members who are appointed by the  governor  or  other  state  officer or who serve as members as ex officio state officers.    10. The term "legislative body" shall have the same meaning as defined  in section two of the municipal home rule law.