State Aid; Certain State-Leased or State-Owned Lands.

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§ 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 $4,500,000 2001-2002 $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 $22,850,000 2013-2014 $22,850,000 2014-2015 $15,000,000 2015-2016 $15,000,000 2016-2017 $27,500,000 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 $1,800,000

(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. Provided however, 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 commissioner of taxation and finance 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 agency of 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 commissioner of taxation and finance 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.


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