N.Y. Public Lands Law § 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 $4,500,000

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.