2023 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.