2006 New York Code - 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           $4,500,000
                 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           $16,130,000
                 2008-2009           $15,410,000
                 2009-2010           $14,690,000
                 2010-2011           $13,970,000
                 2011-2012           $13,250,000
                 2012-2013           $12,530,000
                 2013-2014           $11,810,000
                 2014-2015           $11,090,000
                 2015-2016           $10,370,000
                 2016-2017           $9,650,000
                 2017-2018           $8,930,000
                 2018-2019           $8,210,000
                 2019-2020           $7,490,000
                 2020-2021           $6,770,000
                 2021-2022           $6,050,000
                 2022-2023           $5,330,000
                 2023-2024           $4,610,000
                 2024-2025           $3,890,000
                 2025-2026           $3,170,000
                 2026-2027           $2,450,000
                 2027-2028           $1,730,000
                 2028-2029           $1,010,000
                 2029-2030           $310,000
    (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 with
  a final payment in the year two thousand twenty-nine.
    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 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  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.