NY Pub Lands L § 19-A (2021)
2021 New York Laws PBL - Public Lands Article 2 - Office of General Services 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.