§ 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.