N.Y. PBL Law § 19-A — New York Code / Act PBL / Article 2 / Section 19-A
State aid; certain state-leased or state-owned lands
Status: in_force

§ 19-a. State aid; certain state-leased or state-owned lands. 1. State\naid shall be payable to any city having a population of seventy-five\nthousand or more inhabitants, according to the most recent federal\ndecennial census, when on any assessment roll the taxable assessed\nvaluation in such city is decreased in any year by reason of the\nacquisition of lands and improvements thereon by the state or an agency\nof the state for use thereof or for the construction of facilities for\nany purpose other than highway purposes, and the sum of the amount of\nsuch decrease in taxable assessed valuation and the amount of the\nassessed valuation of other property owned by the state or agency of the\nstate, excluding any such property owned or used by a state public\nauthority, which is exempt from taxation, is equal to or exceeds\ntwenty-five percent of the total taxable assessed valuation of such\nroll.\n  2. The state aid payable to a city pursuant to this section shall be\ncomputed and paid as follows:\n  (1) Commencing with the first fiscal year of such city subsequent to\nthe taxable status date of the assessment roll of such city occurring\nafter the acquisition of such land and improvements thereon by the state\nor agency of the state and for each fiscal year thereafter to and not\nincluding the first fiscal year of such city subsequent to the taxable\nstatus date of such roll occurring after the final completion of\nconstruction of such facilities on such land, an amount shall be paid\nequal to the amount of taxes levied by or in behalf of the city against\nsuch lands and the improvements thereon on the last assessment roll\nfinally completed prior to the acquisition by the state or agency of the\nstate;\n  (2) Commencing with the first fiscal year of such city subsequent to\nthe taxable status date of the assessment roll of such city occurring\nafter the final completion of the construction of such facilities and\nfor each fiscal year thereafter for the period of probable usefulness as\nset forth in section sixty-one of the state finance law of such\nfacilities or of such lands on which the facilities are constructed\nwhichever is longer but in no event to exceed a period of thirty years,\nan amount equal to one percent of the sum of the actual acquisition cost\nof the land and the improvements thereon and the actual cost of the\nconstruction of facilities thereon, provided, however, that the state\ndirector of the budget and the mayor of a city with the approval of the\nlegislative body of such city may agree in writing that such state aid\nmay be an amount less than herein provided or that such city shall not\nmake application for any such aid under this section; and\n  (3) The aggregate amount of state aid paid pursuant to this section,\nexclusive of the amount of state aid paid pursuant to subdivision two-a\nof this section, shall in no event exceed the aggregate amount of state\naid provided in paragraph two of this subdivision.\n  2-a. (1) Notwithstanding any provision of this section to the\ncontrary, in addition to state aid otherwise payable pursuant to this\nsection, there shall be payable to any city located in a county in which\nthere has been constructed a state office building project in accordance\nwith the provisions of chapter one hundred fifty-two of the laws of\nnineteen hundred sixty-four, as amended, and pursuant to an agreement\nentitled the "South Mall contract" dated May eleventh, nineteen hundred\nsixty-five, state aid in accordance with the following schedule:\n               State Fiscal Year\n                                   Amount\n               2000-2001           $4,500,000\n               2001-2002           $4,500,000\n               2002-2003           $4,500,000\n               2003-2004           $9,850,000\n               2004-2005           $16,850,000\n               2005-2006           $22,850,000\n               2006-2007           $22,850,000\n               2007-2008           $22,850,000\n               2008-2009           $22,850,000\n               2009-2010           $22,850,000\n               2010-2011           $22,850,000\n               2011-2012           $15,000,000\n               2012-2013           $22,850,000\n               2013-2014           $22,850,000\n               2014-2015           $15,000,000\n               2015-2016           $15,000,000\n               2016-2017           $27,500,000\n               2017-2018           $15,000,000\n               2018-2019           $15,000,000\n               2019-2020           $15,000,000\n               2020-2021           $15,000,000\n               2021-2022           $15,000,000\n               2022-2023           $15,000,000\n               2023-2024           $15,000,000\n               2024-2025           $15,000,000\n               2025-2026           $15,000,000\n               2026-2027           $15,000,000\n               2027-2028           $15,000,000\n               2028-2029           $15,000,000\n               2029-2030           $15,000,000\n               2030-2031           $15,000,000\n               2031-2032           $1,800,000\n  (2) The state aid payable to any such city pursuant to this\nsubdivision shall be the sole and exclusive state aid payable pursuant\nto this section to any such city with respect to the state-leased or\nstate-owned lands referenced in this subdivision. Any such city shall\ncontinue to be eligible for the payment of state aid pursuant to the\nother provisions of this section but not with respect to the\nstate-leased or state-owned lands referenced in this subdivision.\n  (3) State aid otherwise payable on account of the real property\ndescribed in this subdivision shall no longer be paid if title to such\nreal property is conveyed to a person or entity other than the state or\nan agency of the state.\n  (4) The state aid payable under paragraph one of this subdivision\nshall be payable upon application to the state comptroller by the chief\nfiscal officer of a city which qualifies for aid pursuant to this\nsubdivision.  The application shall be made on a form prescribed by such\ncomptroller and shall contain such information as such comptroller shall\nrequire.  Upon approval of the application and determination by such\ncomptroller of the amount of state aid payable under this subdivision,\nsuch state aid shall be paid upon the warrant of such comptroller.\nAnnual payment shall be made to a qualified city not later than December\nfirst in each year commencing with the year two thousand and ending in\nthe year two thousand ten. Thereafter, payment shall be made to a\nqualified city in two equal installments, the first occurring no earlier\nthan April first and no later than May first, the second occurring no\nearlier than October first and no later than November first. Such\npayments shall conclude in the year two thousand thirty-two. Provided\nhowever, that any such payment shall be reduced by any amount necessary\nto meet eligible obligations of the Albany convention center authority,\nas created by section twenty-six hundred seventy-five-d of the public\nauthorities law and as certified by the chairperson of said authority,\nprovided that such certification in such form as the authority deems\ndesirable, but including at a minimum the exact amount of payment\nrequired to satisfy the authority's obligations pursuant to section\ntwenty-six hundred seventy-five-ii of the public authorities law is\ndelivered to the state comptroller no later than March first and\nSeptember first, respectively.  The state comptroller, upon receipt of\nsuch certificate from the authority, shall withhold from the qualified\ncity state aid payable to such qualified city, to the extent necessary\nto meet the required amount of payments pursuant to such certificate.\nThe state comptroller shall pay over to the authority the amount so\nwithheld on or before March fifteenth and September fifteenth,\nrespectively, and shall remit any remaining amount of such installment\npayment to the qualified city, as otherwise provided by this\nsubdivision.\n  3. Such state aid shall be payable upon application to the state\ncomptroller by the chief fiscal officer of a city which qualifies for\naid pursuant to this section. The application shall be made on a form\nprescribed by such comptroller and shall contain such information as\nsuch comptroller shall require. The state comptroller is hereby\nauthorized to determine and certify the actual acquisition cost of lands\nand the improvements thereon and the actual cost of construction of\nfacilities for the purposes of this section. The state comptroller is\nhereby authorized and empowered to adjust from time to time the annual\npayments of state aid made pursuant to paragraph two of subdivision two\nof this section so that to the extent practicable such payments shall be\nin equal annual amounts and so that the limitation set forth in\nparagraph three of subdivision two of this section shall not be\nexceeded. In the event that title to any such land and improvements\nthereon or facilities constructed thereon shall cease to be in the state\nor agency of the state, no further state aid shall be paid pursuant to\nthis section for any fiscal year of the city subsequent to the fiscal\nyear of the city in which title to such land, improvements thereon and\nfacilities constructed thereon shall have ceased to be in the state or\nagency of the state. Upon approval of the application and determination\nof such costs by the state comptroller, such state aid shall be paid\nupon his warrant. On or before January fifteenth the comptroller, in\nconsultation with the commissioner of taxation and finance and other\nagencies as may be appropriate, shall submit to the governor and the\nlegislature an annual accounting of state aid paid pursuant to this\nsection during the preceding and current fiscal years. Such accounting\nshall include, but not be limited to the number, type and amount of such\npayments, as well as an estimate of payments to be paid during the\nremainder of the current fiscal year and during the following fiscal\nyear. Provided, however, where title to such land and improvements is\nheld by the New York state teachers' retirement system, the New York\nstate and local employees' retirement system, or the New York state and\nlocal police and fire retirement system, the state shall have no\nliability whatsoever for any amounts payable pursuant to this section.\nUpon approval of the application and determination of such costs, as\nprovided herein, such retirement systems shall directly pay such city\nthe amount which would have been due as state aid hereunder had title\nbeen held by the state.\n  4. State aid payable pursuant to this section, exclusive of the state\naid paid pursuant to subdivision two-a of this section, shall apply only\nto such lands and improvements thereon acquired by the state or agency\nof the state subsequent to the effective date of this act and to\nfacilities owned by the state or agency of the state which were\nconstructed on such lands subsequent to the effective date of this act.\n  5. The taxable assessed valuation of land acquired by the state or\nagency of the state for any purpose other than highway purposes shall be\ndetermined from the second assessment roll preceding the first\nassessment roll affected by the acquisition and shall include the\nassessed valuation of any improvement on such land at the time of\nacquisition. The assessed valuation of property owned by the state or\nagency of the state exempt from taxation shall be determined from the\nassessment roll immediately preceding the last assessment roll finally\ncompleted prior to the effective date of this act.\n  6. In making computations and determinations, other than those made\npursuant to subdivision two-a of this section, pursuant to this section\nthere shall be taken into account changes in levels of assessment as\ndefined in paragraph g of subdivision one of section fifty-four-b of the\nstate finance law as determined by the commissioner of taxation and\nfinance and certified to the state comptroller.\n  7. The term "facilities" shall have the same meaning as the term "real\nproperty" as defined in subdivision twelve of section one hundred two of\nthe real property tax law except it shall not include the land on which\nsuch facilities are located.\n  8. The term "agency of the state" shall include but shall not be\nlimited to state public authorities.\n  9. The term "state public authority" means a public benefit\ncorporation, either declared to be such under the law by which the same\nwas created or as defined in subdivision four of section three of the\ngeneral corporation law, whose membership is required by law to consist\nentirely of members who are appointed by the governor or other state\nofficer or who serve as members as ex officio state officers.\n  10. The term "legislative body" shall have the same meaning as defined\nin section two of the municipal home rule law.\n