§ 3602-f. Apportionment of moneys to school districts that result from
the partitioning of territory and formation of new school districts by
district superintendents. Notwithstanding any other provision of law to
the contrary, the apportionment of public money payable to school
districts resulting from the partitioning of territory and formation of
new school districts pursuant to section twenty-two hundred eighteen of
this chapter shall be computed pursuant to section thirty-six hundred
two of this article as adjusted by this section.

1. Definitions. As used in this section the following terms shall be
defined as follows: a. "Combined data" shall mean any data or reports of
factors specified in statute or regulation for the calculation and
payment of any apportionment of state aid during the current school year
pursuant to this chapter that derive from the annual records of the
pre-existing school district, the remaining school district or the new
school district for any school year ending prior to the first complete
school year commencing on or after partitioning of territory of the
pre-existing school district and formation of the new and remaining
school districts pursuant to section twenty-two hundred eighteen of this
chapter.

b. "Partitioned data" shall mean: (i) for the new school district, the
product of combined data multiplied by the quotient of the resident
public school district enrollment during the current year of such new
school district divided by the sum of the resident public school
district enrollment during the current year of the new school district
and of the remaining school district, and (ii) for the remaining school
district the product of combined data multiplied by the quotient of the
resident public school district enrollment during the current year of
such remaining school district divided by the sum of the resident public
school district enrollment during the current year of the new school
district and of the remaining school district.

c. "Adjusted actual valuation" shall mean the product of the actual
valuation of the pre-existing school district, as defined in paragraph c
of subdivision one of section thirty-six hundred two of this article,
that would have been used to compute aids apportioned to the
pre-existing school district in the current school year if partitioning
had not occurred, and the actual valuation adjustment factor.

d. "Actual valuation adjustment factor" shall mean (i) the quotient of
the total taxable value of the assessment roll used by the school
district claiming an apportionment pursuant to this section to levy
taxes in the first complete school year commencing on or after
partitioning divided by the applicable equalization rate used to
apportion such tax levy, divided by (ii) the sum of such quotients
computed for the new school district and for the remaining school
district. Such factor shall be computed by the director of the office of
real property services based on reports to be submitted to the director
of real property services by the new school district and by the
remaining school district, in a format specified by the director, no
later than thirty days after the levy of taxes for the first complete
school year commencing on or after partitioning. The director of the
office of real property services shall certify the value computed for
the new school district and for the remaining school district to the
commissioner no later than thirty days after the receipt of such
reports.

e. "Adjusted income" shall mean the product of the adjusted gross
income of the pre-existing school district as set forth in paragraph k
of subdivision one of section thirty-six hundred two of this article,
that would have been used to compute aids apportioned to the
pre-existing school district in the current school year if partitioning
had not occurred, and the actual valuation adjustment factor.

2. Notwithstanding any other provision of this chapter, for the
purposes of computing any apportionment of state aid payable pursuant to
this chapter to the new school district or to the remaining school
district during the first complete school year commencing on or after
partitioning or any school year thereafter, the following factors used
in the apportionment and payment of aid to the new school district or to
the remaining school district shall be used in lieu of the indicated
factors for any calculations that are based pursuant to statute on such
data for a school year ending prior to such first complete school year
commencing on or after partitioning, except that where the commissioner
determines that more accurate data is available for actual valuation
and/or income, the commissioner shall use such more accurate data:

a. Adjusted actual valuation as defined in paragraph c of subdivision
one of this section in lieu of actual valuation as defined in paragraph
c of subdivision one of section thirty-six hundred two of this article.

b. Adjusted income as defined in paragraph e of subdivision one of
this section in lieu of adjusted gross income as set forth in paragraph
k of subdivision one of section thirty-six hundred two of this article.

3. Notwithstanding any other provision of this chapter, for the
purposes of computing any apportionment of state aid payable pursuant to
this chapter to the new school district or to the remaining school
district during the first complete school year commencing on or after
partitioning or any school year thereafter, the following factors used
in the apportionment and payment of aid to the new school district or to
the remaining school district shall be computed using combined data for
any calculations that are based pursuant to statute on such data for a
school year ending prior to such first complete school year commencing
on or after partitioning.

a. Percentage of pupils with special educational needs as defined in
subparagraph one of paragraph e of subdivision one of section thirty-six
hundred two of this article.

b. Expense per pupil as defined in paragraph f of subdivision one of
section thirty-six hundred two of this article.

c. Attendance ratio as defined in paragraph m of subdivision one of
section thirty-six hundred two of this article.

d. Percent of eligible applicants for the free and reduced price lunch
program as defined in paragraph p of subdivision one of section
thirty-six hundred two of this article.

e. Sparsity factor as set forth in subparagraph (ii) of paragraph r of
subdivision one of section thirty-six hundred two of this article.

f. Percentage of pupils with compensatory educational needs as defined
in paragraph t of subdivision one of section thirty-six hundred two of
this article.

g. Tax effort ratio as defined in subparagraph one of paragraph a of
subdivision sixteen of section thirty-six hundred two of this article.

h. Residential real property tax levy as defined in subparagraph three
of paragraph a of subdivision sixteen of section thirty-six hundred two
of this article.

i. School district basic contribution as defined in subdivision eight
of section forty-four hundred one of this chapter.

4. Notwithstanding any other provision of this chapter, for the
purposes of computing any apportionment of state aid payable pursuant to
this chapter to the new school district or to the remaining school
district during the first complete school year commencing on or after
partitioning or any school year thereafter, the following factors used
in the apportionment of aid to the new school district or to the
remaining school district shall be computed using partitioned data for
any calculations that are based pursuant to statute on such data for a
school year ending prior to such first complete school year commencing
on or after partitioning:

a. Summer session pupils as defined in paragraph g of subdivision one
of section thirty-six hundred two of this article.

b. Comprehensive operating aids base as defined in paragraph j of
subdivision one of section thirty-six hundred two of this article.

c. Enrollment, public school district enrollment, nonpublic school
enrollment, resident public school district enrollment, resident
nonpublic school district enrollment and additional public school
enrollment each as defined in paragraph n of subdivision one of section
thirty-six hundred two of this article.

d. English language learner pupil count as defined in paragraph o of
subdivision one of section thirty-six hundred two of this article.

e. Public excess cost aid base as defined in paragraph y of
subdivision one of section thirty-six hundred two of this article.

f. Extraordinary needs aid base as defined in paragraph z of
subdivision one of section thirty-six hundred two of this article.

g. Resident weighted average daily attendance as defined in
subdivision two of section thirty-six hundred two of this article.

h. Adjusted average daily attendance as defined in subdivision two-a
of section thirty-six hundred two of this article.

i. Total wealth pupil units as defined in subdivision two-b of section
thirty-six hundred two of this article.

j. Approved transportation expense as defined in subdivision seven of
section thirty-six hundred two of this article.

k. Total aidable pupil units as defined in subdivision eight of
section thirty-six hundred two of this article.

l. Weighted pupils with handicapping conditions as defined in
subparagraph b of paragraph one of subdivision nineteen of section
thirty-six hundred two of this article.

m. Number of declassified pupils as defined in paragraph seven of
subdivision nineteen of section thirty-six hundred two of this article.

n. Approved expenses for instructional computer hardware and
technology equipment as defined in subdivision twenty-six of section
thirty-six hundred two of this article.

o. Approved expenses for instructional computer technology as defined
in subdivision twenty-six-a of section thirty-six hundred two of this
article.

5. In the event the effective date of a reorganization pursuant to
section twenty-two hundred eighteen of this chapter is after July first
in any school year, or for any other grant or apportionment of aid not
referenced in this section, aid shall be computed in the manner
prescribed in the regulations of the commissioner.

6. Notwithstanding any provision of section three hundred fourteen of
this chapter or paragraph a of subdivision fourteen of section
thirty-six hundred two of this article to the contrary, a school
district that has been reorganized pursuant to section twenty-two
hundred eighteen of this chapter shall be eligible for apportionments of
building aid pursuant to subdivision six of such section thirty-six
hundred two of this article and this section for the construction,
acquisition, reconstruction, rehabilitation or improvement of school
buildings after a reorganization pursuant to section twenty-two hundred
eighteen of this chapter despite any inconsistency between such
reorganization and the state plan for school reorganization. In
addition, following the partitioning of territory pursuant to section
twenty-two hundred eighteen of this chapter, the remaining school
district shall continue to be eligible to receive reorganization
incentive aid and/or reorganization incentive building aid for a prior
reorganization in accordance with subdivision fourteen of section
thirty-six hundred two of this article, except where such partitioning
reverses the prior reorganization for which such aid would be paid.