State Codes and Statutes

Statutes > New-york > Stf > Article-4-a > 54

§  54.  Per  capita  state aid for the support of local government. 1.  Definitions. When used  in  this  section,  unless  otherwise  expressly  stated:    a.  (1)  "Population"  of  a  county,  city, town or village means the  population as shown by the latest  preceding  decennial  federal  census  completed and published as a final population count by the United States  bureau of the census preceding the commencement of the state fiscal year  in which the apportionment and payment are made, or a special population  census  certified  to  the  state  comptroller pursuant to this section,  whichever  is  later.  The  population  of  a  town  shall  include  the  population  of any village or villages or parts thereof within such town  but shall exclude the population of any city or part thereof within such  town.    (2) The population of  a  town  outside  village  area  shall  be  the  population  of  the  town  minus  the population of the area of the town  located in any village or villages for the same year and  shall  exclude  persons residing within the boundaries of a military post or reservation  under  the  jurisdiction  of  the  United States to the extent that they  exceed twenty-five percent of the  population  of  a  town  outside  the  village area.    (3)  Where there is an alteration in the boundaries of a county, city,  village, town or town outside village  or  a  municipality  is  created,  population  shall  be  determined in accordance with subdivision four of  this section.    (4) Population excludes the reservation and school  Indian  population  and  inmates  of  state institutions under the direction, supervision or  control of the state department of correctional services and  the  state  department  of  mental  hygiene  and  the  inmates of state institutions  operated and maintained by the state division for youth.    (5) Where the director of the  United  States  bureau  of  the  census  certifies  that  the  population  of a county, city, town or village, as  shown by such latest preceding decennial or  special  population  census  should  be  corrected  because  it,  (a)  excludes a specified number of  persons who were actually residing in such county, city, town or village  at the time of such census,  or  (b)  includes  a  specified  number  of  persons  who  were  not  actually residing in such county, city, town or  village at the time of such census, a copy of such certificate shall  be  filed  by  the  locality or state agency receiving such certificate with  the state comptroller within ten days of receipt. In the case of a  gain  in  population, the specified number shall be added to the population on  the basis of which moneys are apportioned and paid in state fiscal years  subsequent to  the  date  such  certificate  is  filed  with  the  state  comptroller.  In  the case of a loss in population, the specified number  shall be subtracted from the population of such county,  city,  town  or  village  on the basis of which moneys are apportioned and paid under the  provisions of this section commencing with the first state  fiscal  year  beginning  not  less  than six months after the date such certificate is  required to be filed with the state comptroller.    b.  "Special  population  census"  or  "special  census"   means   the  population  of  a  county, city, town or village certified by the United  States bureau of the  census  as  of  a  date  not  earlier  than  March  fifteenth and not later than May fifteenth in any year subsequent to the  latest  federal  decennial  census, which shall have been filed with the  state comptroller and not subsequently withdrawn, in accordance with the  provisions of subdivision three of this section.    c. "Full value" of a county, city, village or town  means  the  amount  which  results  from  dividing  the  total  assessed  valuation  of real  property taxable by it on its assessment roll by the state  equalizationrate  established  by the state board of real property services for such  roll except as otherwise provided in subdivision four of  this  section.  The  assessment  roll of a county shall be the aggregate of the assessed  valuations  taxable  for  county purposes on the assessment rolls of the  cities and towns therein and the state equalization rate applied thereto  shall be the county-wide rate established by the state  board  for  such  roll  in  any  case where a regular or special census for all or part of  the county taken in nineteen hundred sixty-six or a later year  is  used  in the county aid calculation.    In  the case of the city of New York, the city-wide state equalization  rate established pursuant to article twelve of the real property tax law  shall be used except that, if no such rate has been established for  the  roll used in the calculation, the equalization rate shall be computed as  provided  in  subdivision  one  of section four hundred eighty-nine-l of  such law.    "Full value" of a town outside village means the full  value  obtained  by  applying  the  state  equalization  rate of the town to the assessed  value of the unincorporated area of the town calculated on the basis  of  the  town  assessment  roll,  except that where subdivision four of this  section applies town outside village  full  value  shall  be  calculated  under the provisions of such subdivision. Where the full value of a town  includes  property  located within a city, the town outside village full  value shall be calculated as if such city was a village.    The assessment roll used in calculating aid for a city, village,  town  or  town outside village under this section shall be the assessment roll  completed in the calendar year preceding the calendar year of the census  used in the calculation.    The assessment roll used in calculating aid for a  county  under  this  section  shall  be  the  county-wide  assessment  roll  completed in the  calendar year preceding the calendar year of the latest census used  for  all or part of the county in such calculation.    Where full value is authorized to be estimated pursuant to subdivision  four of this section such estimated full value shall be used.    An  assessment roll shall be deemed to have been completed on the last  date on which such roll was authorized by law to be finally completed.    d. "Personal income" of a county means the estimate of the  income  of  the  residents  of  the county, certified by the state tax commission in  accordance with the provisions of this paragraph, for the  taxable  year  preceding  the  year  of  the latest population census for the county or  part thereof to be used in calculating per  capita  aid  payments  under  this section.    The  commissioner of taxation and finance shall prepare and furnish to  the state board of real property services by October fifteenth  of  each  year, a certified report setting forth an estimate of the total New York  adjusted  gross  income, as defined in section six hundred twelve of the  tax law, of all residents of the state and of each county  based  on  an  examination  of  personal  income  tax  returns  filed  with  the  state  department of taxation and finance for the preceding taxable year  under  article twenty-two of the tax law.    e.  "Full  value  per capita" of a county, city, town, village or town  outside village means the full  value  of  such  municipality  or  area,  divided by the population thereof.    f.  "Personal income per capita" of a county means the personal income  of the county divided by the population of the county.    g. "Average of full value and personal income per capita" of a  county  means  the  average of the full value per capita and personal income per  capita of the county determined as provided by paragraphs  e  and  f  of  this subdivision for payments to the county during the state fiscal yearexcept   that  the  amount  for  personal  income  per  capita  used  in  calculating such average shall be multiplied by the  ratio  computed  to  the  sixth  decimal  point  of  the aggregate full value of taxable real  property  in  the state to the aggregate personal income of residents of  the state, for the calendar year preceding the year of the latest census  to be used in the calculation of per capita aid payable to the county in  such state fiscal year. In computing such  ratio  full  value  shall  be  calculated upon the basis of assessment rolls completed in such calendar  year  and  personal  income shall be the estimate filed by the state tax  commission pursuant to paragraph d of  this  subdivision  for  the  same  calendar year.    h. "County", for the purposes of computation and payment of per capita  aid  to  counties  under this section, means each county located outside  the city of New York and the city of New York.    i. "Town outside village" or "town outside  village  area"  means  the  area  of  any  town  which  is  not  included within the boundaries of a  village.    j. The comptroller and the commissioner of taxation and finance  shall  jointly prepare and furnish to the state board of real property services  by  June  fifteenth of each year, a certified report setting forth total  state tax collections during the prior state fiscal year.    "Total state tax collections", for the  purposes  of  computation  and  payment of aid under this section, means all net revenues accrued to any  fund  of the state pursuant to the following provisions during the prior  state fiscal year:    (1) section twenty-five of chapter nine hundred twelve of the laws  of  nineteen hundred twenty, as amended;    (2)  section  two hundred nineteen of the racing, pari-mutuel wagering  and breeding law, as amended;    (3) article nine of the tax law, except fees  and  considerations  for  releases of liens;    (4)  article nine-A of the tax law, except fees and considerations for  releases of liens;    (5) article ten of the tax law, except  fees  and  considerations  for  releases of liens;    (6) article twelve of the tax law;    (7) article twelve-A of the tax law, except license fees under section  two hundred eighty-three-a of the tax law;    (8) article thirteen of the tax law;    (9) article eighteen of the tax law;    (10) article twenty of the tax law;    (11) article twenty-one of the tax law;    (12) article twenty-two of the tax law;    (13) article twenty-six of the tax law;    (14) article twenty-six-A of the tax law;    (15) article twenty-eight of the tax law;    (16) article thirty-one of the tax law;    (17) article thirty-two of the tax law;    (18) article thirty-three of the tax law;    (19) sections two hundred eight, two hundred twenty-eight, two hundred  twenty-nine,  three  hundred  eighteen,  four  hundred eighteen and five  hundred twenty-seven of the racing, pari-mutuel  wagering  and  breeding  law;    (20) the alcoholic beverage control law; and    (21)  the  vehicle  and  traffic  law  for  the  registration of motor  vehicles, trailers  and  motorcycles,  for  licenses  to  operate  motor  vehicles, as operators or chauffeurs, and for learners' permits, and forlicenses  for  drivers  schools,  automobile  dealers,  and  for lost or  cancelled licenses and certificates.    2.  Annual apportionment.  During each fiscal year of the state, there  shall be apportioned and paid to the several counties, cities, towns and  villages, from moneys appropriated by the  state,  for  the  support  of  local  government including the state portion of local matching funds as  required by section three hundred three, subdivision two of the  Omnibus  Crime  Control  and  Safe Streets Act of 1968, as amended, the following  amounts:    a. City, village and town outside village.  To each city  and  village  and  to  each town for the town outside village area, an amount equal to  the population of such city, village or town outside village  multiplied  by the following rates: cities, eight dollars and sixty cents; villages,  three  dollars  and  sixty  cents;  and  town outside village areas, two  dollars and five cents, plus an increase in such rate of five cents  for  each  one  hundred dollars, or part thereof, by which the full value per  capita of the city, village or town outside village is less  than  eight  thousand dollars; and    b.  Town-wide.  To each town for the entire town area, an amount equal  to the population of the town multiplied by three dollars and fifty-five  cents; and    c. County.  To each county, an amount equal to the population of  such  county  multiplied  by sixty-five cents plus an increase in such rate of  five cents for each one hundred dollars, or part thereof, by  which  the  county average of full value and personal income per capita is less than  eight thousand dollars.    d.  Additional  apportionment.    During  the fiscal year of the state  beginning April first, nineteen hundred seventy-one  and  in  each  such  year  thereafter  prior  to the fiscal year of the state beginning April  first, nineteen hundred seventy-nine, there shall be paid to the cities,  counties, towns and villages of the state, in addition  to  the  amounts  provided  by  paragraphs  a,  b and c of this subdivision, an additional  apportionment calculated by determining the amount of  nine  percent  of  the  total  state personal income tax collections during the prior state  fiscal year, subtracting the total amount required under paragraphs a, b  and  c  of  this  subdivision,  determining  the  percentage  which  the  remainder  is  of the total payments under paragraphs a, b and c of this  subdivision, and then increasing the  amount  payable  to  each  county,  town,  village  and city under paragraphs a, b and c of this subdivision  by such percentage. During the fiscal year of the state beginning  April  first,  nineteen  hundred seventy-nine and in each such year thereafter,  there shall be paid to the counties, towns, villages and cities  of  the  state,  in  addition to the amounts provided by paragraphs a, b and c of  this subdivision, an additional apportionment calculated by  determining  the  amount  of  four per cent of the total state tax collections during  the prior state  fiscal  year,  as  certified  by  the  commissioner  of  taxation  and finance pursuant to paragraph j of subdivision one of this  section, subtracting the total amount required under paragraphs a, b and  c of this subdivision, determining the percentage which the remainder is  of the total payments under paragraphs a, b and c of  this  subdivision,  and then increasing the amount payable to each county, town, village and  city under paragraphs a, b and c of this subdivision by such percentage.    e.  Additional  city  apportionment.    On June twenty-fifth, nineteen  hundred seventy-one  and  in  each  year  thereafter  to  and  including  nineteen hundred seventy-eight, there shall be paid to the cities in the  state  in existence on April one, nineteen hundred sixty-eight an amount  equal to nine percent of the total state personal income tax collections  during the prior state  fiscal  year.  On  June  twenty-fifth,  nineteenhundred seventy-nine and in each year thereafter, there shall be paid to  the  cities  in  the state in existence on April first, nineteen hundred  sixty-eight, an  amount  equal  to  four  percent  of  total  state  tax  collections  during  the  prior  state  fiscal  year as certified by the  commissioner  of  taxation  and  finance  pursuant  to  paragraph  j  of  subdivision  one  of  this  section. Such amount shall be apportioned to  such cities on the basis of the percentage that the total population  of  each city bears to the total population of all cities in the state.    f.  Notwithstanding  any provision of law to the contrary, the amounts  apportioned to the cities of the state pursuant to paragraph a  of  this  subdivision  shall  be  paid on or before June twenty-fifth in the state  fiscal year commencing April first, nineteen hundred seventy-one and  on  or  before  June  twenty-fifth  of each subsequent state fiscal year and  when the fiscal year of  a  city  ends  on  April  thirtieth  an  amount  equivalent  to one-fourth of the amount payable to such city pursuant to  this paragraph and  paragraph  a  of  this  subdivision  shall  be  paid  annually  on  or before April twenty-fifth and when the fiscal year of a  city ends on May thirty-first an amount equivalent to  one-half  of  the  amount  payable  to such city pursuant to this paragraph and paragraph a  of  this  subdivision  shall  be  paid  annually  on   or   before   May  twenty-fifth.    3.  Filing and withdrawal of special population census.  a.  Filing. A  county, city, village or town may file on or before October first in any  year a special census of the population within its boundaries  certified  by  the  United  States  bureau of the census or a copy thereof and such  special census unless withdrawn as provided  herein  shall  be  used  in  apportioning  per capita state aid to such county, city, village or town  in subsequent state fiscal years until a later census  become  effective  for  such  apportionments  in  accordance  with  the  provisions of this  section.    b. Withdrawal.  A county, city, village or town upon notice filed with  the state comptroller on or  before  December  first  of  any  year  may  withdraw a special population census so filed. A special census filed by  a  county,  city,  village  or  town in nineteen hundred sixty-eight and  thereafter shall be used for the apportionment of per capita  state  aid  to  such  county, city, village or town in subsequent state fiscal years  until a later census becomes effective; provided, however, that if  such  special  census  would result in a lesser amount of per capita aid being  paid to such county, city, village  or  town  in  any  subsequent  state  fiscal year, such special census shall be deemed to have been withdrawn,  but  only  for purposes of the computation and payment of per capita aid  in such subsequent year.    c. Cross-filing by city, town or county.    Any  city  or  town  which  receives  a certification of a special population census from the United  States bureau of the census within ten days of its receipt shall file  a  copy  of  such certification with the chief fiscal officer of the county  within which it is located. Any county, which has a county-wide  special  population  census,  within  ten days of receipt of the certification by  the United States bureau of the census, shall file a copy with the chief  fiscal officer of  each  city,  village  and  town  located  within  its  boundaries.    d.  Notice  to  state  board of real property services of contract for  special census. Each county, city, village and town which enters into  a  contract  with  the  United  States  bureau  of the census for a special  population census  shall,  within  thirty  days  of  the  date  of  such  contract,  file  written  notice  with  the state board of real property  services.e. List of filings and withdrawals. On or before October fifth of each  year, the state comptroller shall furnish to the  state  board  of  real  property  services a list of the names of the counties, cities, villages  and towns which filed  special  population  censuses  pursuant  to  this  subdivision,  in  that  year, showing for each such locality the date of  such filing and in the case of a county which has so  filed  for  county  aid purposes a special census of some but not all of the cities or towns  located therein, the names of such cities and towns. A copy of each such  special  population census so filed shall be transmitted with such list.  On or before December fifth of each year, the  state  comptroller  shall  furnish  to  the  state  board  of real property services a list setting  forth the name  of  each  county,  city,  village  and  town  which  has  withdrawn  the  filing  of  a special population census pursuant to this  subdivision including, in the case of a  county  where  the  census  was  withdrawn  for  some  but not all of the cities and towns in the county,  the names of such cities and towns.    f. Notwithstanding paragraphs a through  e  of  this  subdivision,  no  special  census  shall  be  used  for the computation, apportionment and  payment of per capita state aid under this section to  a  county,  city,  town  or  village  for  the  state  fiscal years commencing April first,  nineteen  hundred  seventy-three,  nineteen  hundred  seventy-four   and  nineteen  hundred  seventy-five.  Where a special census has been taken,  certified by the United  States  bureau  of  the  census  for  the  year  nineteen  hundred  seventy-one  and duly filed by the municipality, such  census shall be used for the computation, apportionment and  payment  of  per capita aid under this section.    4.  Estimates  of  population,  full  value and equalization rates. a.  Changes in boundaries; dissolution of municipalities;  creation  of  new  municipalities; consolidation of municipalities. Where the boundaries of  a  county,  city, village, town or town outside village are altered or a  municipality is created, consolidated,  or  dissolved,  aid  under  this  section  shall  be  calculated  to  reflect  such  change beginning with  payments in the first state fiscal year commencing not less  than  three  months  after  the  effective  date  of  such  change. The county, city,  village or town shall file not later than February first in the  offices  of  the state comptroller and the state board of real property services,  a  certificate  of  any  change  in   boundaries,   dissolution   of   a  municipality,  consolidation of municipalities or incorporation of a new  municipality which  took  place  in  the  preceding  calendar  year  but  subsequent  to  January  first or on January first preceding the date of  filing and which affects the population or the full value of the county,  city, village or town for payments under this section. Where  population  or  full  value  to  be  used  in  calculating  such  payments is not in  existence, it shall be estimated by the state  board  of  real  property  services,  upon  the basis of information provided by the localities and  such other information as may be available, to reflect  the  effects  of  such  change.  Such  population  and full value shall be estimated for a  newly incorporated city or  village  or  consolidated  town  as  of  the  calendar  year  of  the effective date of incorporation or consolidation  except that full value so estimated shall be at the period  price  level  used  in  establishing  state  equalization  rates  for assessment rolls  completed in the preceding calendar year. For  other  municipalities  or  areas  affected  by  such  an  incorporation, consolidation or change in  boundaries, estimates of population and full value shall be  as  of  the  years  otherwise  applicable under this section. Where a municipality is  dissolved or consolidated, the annual  amount  which  such  municipality  would  be  eligible  to  receive  under  this  section  on  the date the  municipality is dissolved or consolidated, less the  increase  in  stateaid  under  this section which will be paid to the municipality in which  the territory of the dissolved or consolidated municipality  is  located  as  a  result of such dissolution or consolidation, shall continue to be  paid  for  the  first  year  following  dissolution or consolidation and  payments shall thereafter continue to be paid  for  an  additional  four  years  in  reduced  amounts  as  follows:  in  the second year following  dissolution or consolidation, eighty percent of such annual  amount;  in  the third year, sixty percent; in the fourth year, forty percent; in the  fifth  year, twenty percent; and thereafter such payments shall cease to  be paid. Such payments shall be paid to the city,  town  or  village  in  which  the  territory  of  the municipality dissolved or consolidated is  located, or in the event such territory would not be located in a  city,  town  or village, payment shall be made to the county. If such territory  is located in two or more cities, towns or villages, the  payment  shall  be  apportioned on the basis of population which was used in determining  the amount of aid under this section heretofore paid to the dissolved or  consolidated municipality.    b. Period price level adjustment.  Where the state  equalization  rate  for  an  assessment  roll  to be used in calculating payments under this  section is based on a different period price level than the equalization  rates generally  for  other  assessment  rolls  completed  in  the  same  calendar  year,  with  the  year  of completion defined as prescribed in  paragraph c of subdivision one of this section, a  special  equalization  rate  shall  be  established  for such roll upon the basis of the period  price level used generally in the  state  equalization  rates  for  such  other assessment rolls.    c.  Adjustment  for  differences between town and village roll.  Where  the town assessment roll used in calculating town outside  village  full  value  includes  taxable  property  located in a village, which property  does not appear as taxable on the assessment roll of the village used in  such calculation and where the assessed valuation of  such  property  in  all  villages in the town on the town assessment roll is five percent or  more of the total taxable assessed valuation of  property  in  the  town  outside  villages  on such town assessment roll, the state board of real  property services shall estimate the full  value  of  the  town  outside  village,  provided  that the supervisor of the town applies to the state  board on or before August first preceding the first state fiscal year in  which such estimated full value is used in making payments of per capita  state aid under this section.    d. Railroad ceiling adjustment. Where the  taxable  full  value  of  a  city, village or town declined by five percent or more between the years  nineteen hundred sixty-one and nineteen hundred sixty-two, as determined  by  application  of  the  state  equalization rates to the total taxable  assessed valuations on the assessment rolls of  such  city,  village  or  town  completed in such years, the state board of real property services  shall adjust the full value for nineteen hundred sixty-one  by  reducing  the  taxable  full  value of railroad real property, which was wholly or  partly exempt on the  assessment  roll  completed  in  nineteen  hundred  sixty-two  under  the provisions of title two-A or two-B of article four  of the real property tax law, to the full value of  such  railroad  real  property  which  was  taxable  on  the  first  assessment roll for which  railroad ceilings were established under such titles without  the  taper  adjustment  provided  in section four hundred eighty-nine-t of such law.  Town outside village full value shall be calculated by the  state  board  to  give  effect to a similar adjustment in any case where full value of  the town is required to be adjusted pursuant to this paragraph.    e. Lack of assessment roll or equalization  rate.  Where  on  November  first preceding the date of the annual certification of aid payments, anassessment  roll  or  an  equalization  rate  required  to  be  used  in  calculating such payments does not exist, full value shall be  estimated  by  the  state  board  of  real  property  services,  upon  the basis of  information provided by the localities and such other information as may  be available for that purpose.    5.  Information  to  be  supplied.  The  chief fiscal officer or other  official of any county, city, village or town shall, upon request of the  state board of real property services, furnish to  the  state  board  of  real  property  services  such  information  as  may be required for the  purpose of carrying out the provisions of this section.    6. Payments. a. The  state  board  of  real  property  services  shall  compute  and certify to the state comptroller in due time the amounts of  per capita aid payable to counties, cities, villages and towns  pursuant  to this section. For towns, the certification shall set forth separately  the amounts payable for town-wide and for town outside village purposes,  and  for the city of New York the state board shall set forth separately  the amounts payable under the city and county per capita grants.    b. The rates established and the calculations and  estimates  made  by  the state board pursuant to this section shall be filed in the office of  the state board.    c. Upon such certification of the amounts payable to counties, cities,  villages and towns for town-wide and town outside village purposes, such  per capita aid shall be apportioned and paid to the chief fiscal officer  of  each  such locality pursuant to this section on audit and warrant of  the state comptroller out of moneys appropriated by the legislature  for  such  purpose  to  the  credit  of  the  local assistance account in the  general fund of the state treasury;  provided  however  that  upon  such  certification  of  amounts  payable  to  the  city of New York, such per  capita aid shall be apportioned and paid as  follows:  (i)  any  amounts  required to be paid to the city university construction fund pursuant to  the  city university construction fund act, (ii) any amounts required to  be paid to the New York city housing development corporation pursuant to  the New York city housing development corporation act, (iii) any amounts  required to be paid by the city to the New York city  transit  authority  pursuant  to  the  provisions  of  chapter seven of the laws of nineteen  hundred seventy-two, (iv) any amounts required to be paid by the city to  the state to repay an advance made in nineteen hundred  seventy-four  to  subsidize  the  fare  of  the  New York city transit authority, (v) five  hundred thousand dollars to the chief fiscal officer of the city of  New  York for payment to the trustees of the police pension fund of such city  pursuant  to  the  provisions  of  paragraph e of this subdivision, (vi)  eighty  million  dollars  to  the  special  account  for  the  municipal  assistance  corporation  for  the  city  of  New  York  in the municipal  assistance tax fund created pursuant to  section  ninety-two-d  of  this  chapter  to  the  extent  that  such  amount  has  been  included by the  municipal assistance corporation  for  the  city  of  New  York  in  any  computation for the issuance of bonds on a parity with outstanding bonds  pursuant  to  a  contract  with  the  holders of such bonds prior to the  issuance of any other bonds  secured  by  payments  from  the  municipal  assistance  state  aid  fund created pursuant to section ninety-two-e of  this chapter, (vii) the balance to the special account for the municipal  assistance corporation for  the  city  of  New  York  in  the  municipal  assistance  state  aid  fund created pursuant to section ninety-two-e of  this chapter, and (viii) any amounts to be refunded to the general  fund  of  the  state  of New York pursuant to the annual appropriation enacted  for  the  municipal  assistance  state  aid  fund.  Notwithstanding  any  existing  law,  no payments of per capita aid payable to the city of New  York shall be paid to the state of New York municipal bond bank  agency,the  New York state sports authority or the transit construction fund so  long as amounts of such aid are required to be paid into  the  municipal  assistance  state aid fund, and thereafter, after payment of the amounts  described  in  subparagraphs  (i)  through  (viii) of this paragraph the  balance shall be paid (A) to the state in repayment of the appropriation  of two hundred fifty million  dollars  made  to  the  city  pursuant  to  chapter  two  hundred  fifty-seven  of  the  laws  of  nineteen  hundred  seventy-five providing emergency financial assistance to the city of New  York at the extraordinary session held in such year, as amended, (B)  to  the  state of New York municipal bond bank agency to the extent provided  by section twenty-four hundred thirty-six of the public authorities law,  (C) to the New York state sports authority to  the  extent  provided  by  section  twenty-four  hundred sixty-three of the public authorities law,  (D) to the transit construction fund to the extent provided  by  section  twelve   hundred  twenty-five-i  of  the  public  authorities  law,  and  thereafter (E) to the city.    d. The amounts so annually apportioned shall be  paid  in  four  equal  installments as follows:    (1)  to the city of New York, on the twenty-fifth days of April, June,  October and February;    (2) to every county, city, village or town, other than the city of New  York, whose fiscal year commences on the first day of June or  July,  on  the twenty-fifth days of April, May, September and December;    (3) to every county, city, village or town whose fiscal year commences  on  the  first day of December, on the twenty-fifth days of April, July,  September and November;    (4) to any town in Westchester county whose boundaries are coterminous  with those of one village, on the same days on  which  installments  are  payable to such village pursuant to this paragraph; and    (5)  to every other county, city, village or town, on the twenty-fifth  days of April, July, September and December.    e. The chief fiscal officer of the city of New York  shall,  from  the  amounts  so  received by him, pay to the board of trustees of the police  pension fund of such city, the aggregate  annual  sum  of  five  hundred  thousand  dollars for the purposes of such fund and the balance into the  general fund of such city.    f. Where a town applies an amount received under this section  to  the  reduction of the county tax in the town-wide area or in the town outside  village  area,  or  as a credit against special ad valorem levies in the  town outside village area as  provided  in  subdivision  eight  of  this  section,  the  town  shall  file  notices  thereof with the chief fiscal  officer of the county and the state comptroller, within five days  after  the  last  day  for  adoption  of the town budget. Such amounts shall be  credited against the amount of taxes or special ad valorem levies to  be  levied   for  such  purposes  in  the  designated  area  and  the  state  comptroller shall pay to the chief fiscal officer of  the  county,  from  the moneys apportioned to the town for town-wide purposes or for outside  of village purposes, as the case may be, the amounts so credited against  the county tax or special ad valorem levies, in the same manner as other  payments to counties under this section.    g.  Notwithstanding  any provision of the law to the contrary, any aid  derived by any city pursuant to paragraph d of subdivision two  of  this  section  for  the  state  fiscal  year  commencing April first, nineteen  hundred seventy-one and each subsequent state fiscal year which  exceeds  the  total  aid paid to such city pursuant to paragraph a of subdivision  two of this section during the state fiscal year commencing April first,  nineteen hundred seventy shall be paid on  June  twenty-fifth,  nineteenhundred  seventy-one  and  on June twenty-fifth of each subsequent state  fiscal year.    h. Notwithstanding any provision of law to the contrary, payments made  pursuant to subdivision two of this section during April and May of each  state  fiscal  year  shall  be  based  on  estimates  of total state tax  collections  to  be  provided  jointly  by  the  comptroller   and   the  commissioner of taxation and finance to the state board of real property  services  on or before April fifteenth of each year. Notwithstanding any  provision of law to the contrary, amounts so paid during the balance  of  each   state  fiscal  year  shall  compensate  for  any  overpayment  or  underpayment which may have occurred during April and May of such fiscal  year.    i. Notwithstanding any other provision of law, the amount  payable  on  June  twenty-fifth, to a city having a population of one million or more  pursuant to this subdivision shall be  reduced  by  fifty-three  million  five   hundred   eighty-five  thousand  five  hundred  eighteen  dollars  ($53,585,518).  Such  fifty-three  million  five   hundred   eighty-five  thousand  five  hundred  eighteen dollars ($53,585,518) shall be paid to  such city on the December fifteenth next  following  June  twenty-fifth,  which  payment  shall be for an entitlement period ending June thirtieth  of the month in which the June twenty-fifth payment is made.    7. Apportionment of special city, town and  village  aid.  During  the  state  fiscal  year beginning April first, nineteen hundred eighty-eight  and in each year  thereafter  aid  to  cities,  towns  and  villages  in  addition  to the amounts apportioned pursuant to subdivision two of this  section shall be apportioned, according to this subdivision.    a. Definitions. As used in this subdivision:    (1) "City" means each city having a population less than  one  million  persons.    (2)  "Town"  means  a  town for which complete population, full value,  land area, and local tax effort per capita information,  as  defined  in  this subdivision, are available as determined by the comptroller.    (3)  "Village"  means  a  village  for which complete population, full  value, land area, and  local  tax  effort  per  capita  information,  as  defined  in  this  subdivision,  are  available  as  determined  by  the  comptroller.    (4) "Population" means for towns and villages the final population  as  shown   by   the  nineteen  hundred  eighty  decennial  federal  census;  "population" for cities means the  final  population  as  shown  by  the  nineteen hundred seventy decennial federal census.    (5)  "Population  density"  means  for each town and village an amount  equal to its population divided by its  total  land  area  expressed  in  square  miles  as  of  the  last  day of the local fiscal year ending in  nineteen hundred seventy-nine.    (6) "Full value" means for each town and village an  amount  equal  to  the  total  taxable  assessed  value  of property on the assessment roll  completed and filed in nineteen  hundred  seventy-nine  divided  by  the  final  state  equalization  rate  established for such roll by the state  board of real property services.    (7) "Taxing capacity" means for each town and village an amount  equal  to its full value divided by the population of such town or village.    (8) "Average population density" means for towns the sum of population  densities  for  all  towns  divided  by  the  number  of towns; "average  population density"  for  villages  means  the  sum  of  the  population  densities for all villages divided by the number of villages.    (9)  "Average  taxing capacity" means for towns an amount equal to the  sum of the taxing capacities for all towns  divided  by  the  number  of  towns;  "average  taxing capacity" means for villages an amount equal tothe sum of the taxing capacities for all villages divided by the  number  of villages.    (10)  "Assessed  value  tax  rate"  of  a  city means the tax rate for  general city purposes for the  latest  twelve  month  city  fiscal  year  ending  on  or  before  December  thirty-first, nineteen hundred eighty;  provided, however, that for any city  with  a  population  greater  than  twenty-one  thousand and less than twenty-two thousand persons, assessed  value tax rate means the tax rate for  general  city  purposes  for  the  latest  twelve  month  city  fiscal  year  ending  on or before December  thirty-first, nineteen hundred seventy-eight.    (11) "Full value tax rate" of a city means the assessed value tax rate  of such city multiplied by the final state equalization rate established  by the state board of real property services for the assessment roll  to  which such assessed value tax rate applied.    (12)  "Local tax effort per capita" means for each town and village an  amount equal to the sum of all taxes,  fees,  charges,  assessments  and  other  revenues  received less any revenues received from the federal or  state government for the latest local fiscal year ending  on  or  before  December  thirty-first,  nineteen  hundred  seventy-nine, divided by its  population.    (13) "Local tax effort factor" means for each town  and  village,  its  local  tax effort per capita divided by the average local tax effort per  capita for towns or villages as appropriate.    (14) "Average local tax effort per capita" means for towns the sum  of  the  local tax efforts per capita for all towns divided by the number of  towns; "average local tax effort per capita" means for villages the  sum  of  the  local  tax  efforts  per capita for all villages divided by the  number of villages.    (15) Provided, however, that for a town or village created on or after  January first,  nineteen  hundred  eighty-one,  the  population  density  pursuant to subparagraph five of this paragraph, the full value pursuant  to  subparagraph  six  of  this  paragraph, and the local tax effort per  capita pursuant to subparagraph twelve of this paragraph  shall  pertain  to  the  first  completed  local fiscal year following such creation for  which  applicable  information  is  available  as  determined   by   the  comptroller.    b. City aid. The sum of one hundred two million three hundred eighteen  thousand   three  hundred  seventeen  dollars  ($102,318,317)  shall  be  apportioned to cities as follows:    (1) The sum of sixty-two million two hundred twenty-two thousand three  hundred thirteen dollars  ($62,222,313)  shall  be  apportioned  in  the  following manner:       City of Buffalo .................................. $22,476,436       City of Rochester ................................ $11,140,494       City of Yonkers .................................. $12,508,626       City of Syracuse ................................. $ 7,817,890       City of Albany ................................... $ 3,812,897       City of Binghamton ............................... $ 2,345,367       City of Plattsburgh .............................. $   508,162       City of White Plains ............................. $ 1,612,441    (2)  The  sum  of  forty  million  ninety-six  thousand  four  dollars  ($40,096,004) shall be apportioned to cities according to the  following  formula:    For all cities having a population of less than one hundred thousand a  numerical  ranking  between  one  and  fifty-six shall be assigned. Such  ranking shall correspond to each city's position in a schedule  of  full  value tax rates of all such cities arranged in descending order.An  aid  rate for each city with a population of less than one hundred  thousand shall be determined from the following schedule:       Cities with Rankings                                  Aid Rate       One through twelve.....................................$ 17.00       Thirteen through twenty-three..........................$ 15.00       Twenty-four through thirty-four........................$ 13.00       Thirty-five through forty-five.........................$ 11.00       Forty-six through fifty-six............................$ 10.00    For each city not eligible for apportionments pursuant to subparagraph  one  of  this  paragraph, a base aid amount shall be calculated equal to  the population of such city multiplied by its aid rate.  For  each  such  city  an aid percentage shall be calculated equal to its base aid amount  divided by the sum of the base aid amounts  for  all  such  cities.  The  amount  of  special  aid  to  be  apportioned to each such city shall be  calculated by multiplying such city's aid percentage  by  forty  million  ninety-six thousand four dollars ($40,096,004).    c.  Town  aid.  The  sum  of  nineteen million five hundred forty-four  thousand  seven  hundred  twenty-six  dollars  ($19,544,726)  shall   be  apportioned to towns according to the following formula:    For  each  town, a population density factor shall equal the lesser of  the amount calculated by dividing such town's population density by  the  average population density for towns, or the number five;    For  each  town,  a  taxing  capacity  factor  shall  be calculated by  dividing the average taxing capacity for towns  by  such  town's  taxing  capacity;    For   each   town,  a  weighted  population  shall  be  calculated  by  multiplying such  town's  population  by  the  product  of  such  town's  population density factor multiplied by the sum of such town's local tax  effort factor plus such town's taxing capacity factor;    For  each  town,  an  aid  percentage shall be calculated equal to the  weighted population of such town divided by  the  sum  of  the  weighted  populations for all towns;    The  amount  to  be  apportioned  to  each town shall be calculated by  multiplying such town's aid percentage by nineteen million five  hundred  forty-four thousand seven hundred twenty-six dollars ($19,544,726).    Notwithstanding  the  definition  of  town  in  paragraph  a  of  this  subdivision, any town as defined in section two of the town  law,  which  is  not  included  in  the  definition  of  town  in paragraph a of this  subdivision shall be apportioned three hundred ninety-two  dollars.  The  total  of  any  such  amounts shall be deducted on a pro rata basis from  those towns apportioned  more  than  three  hundred  ninety-two  dollars  pursuant to the above formula.    In  such case where the apportionment to a town in accordance with the  above formula is less than three hundred ninety-two dollars,  such  town  shall  be  apportioned  three hundred ninety-two dollars. The difference  between three hundred  ninety-two  dollars  and  the  amount  determined  pursuant  to  such  formula  shall  be deducted on a pro rata basis from  those towns apportioned  more  than  three  hundred  ninety-two  dollars  pursuant to such formula.    d.   Village   aid.  The  sum  of  twenty-six  million  three  hundred  eighty-five thousand  three  hundred  eighty-one  dollars  ($26,385,381)  shall be apportioned to villages according to the following formula:    For  each  village, a population density factor shall equal the lesser  of the amount calculated by dividing such village's  population  density  by the average population density for villages, or the number five;    For  each  village,  a  taxing  capacity factor shall be calculated by  dividing the average taxing capacity  for  villages  by  such  village's  taxing capacity;For  each  village,  a  weighted  population  shall  be  calculated by  multiplying such village's population by the product of  such  village's  population  density factor multiplied by the sum of such village's local  tax effort factor plus such village's taxing capacity factor;    For  each  village, an aid percentage shall be calculated equal to the  weighted population of such village divided by the sum of  the  weighted  populations for all villages;    The  amount  to  be apportioned to each village shall be calculated by  multiplying such village's aid percentage by  twenty-six  million  three  hundred   eighty-five   thousand   three   hundred   eighty-one  dollars  ($26,385,381).    Notwithstanding the definition of  village  in  paragraph  a  of  this  subdivision, any village as defined in section fifty-four of the general  construction  law, which is not included in the definition of village in  paragraph a of this  subdivision  shall  be  apportioned  three  hundred  ninety-two dollars. The total of any such amounts shall be deducted on a  pro  rata  basis from those villages apportioned more than three hundred  ninety-two dollars pursuant to the above formula.    In such case where the apportionment to a village in  accordance  with  the  above  formula  is less than three hundred ninety-two dollars, such  village shall be  apportioned  three  hundred  ninety-two  dollars.  The  difference  between  three  hundred  ninety-two  dollars  and the amount  determined pursuant to such formula shall be  deducted  on  a  pro  rata  basis from those villages apportioned more than three hundred ninety-two  dollars pursuant to such formula.    e.   Special   city,  town,  village  aid.  (1)  Not  later  than  May  twenty-fifth of each state fiscal year the comptroller shall certify  to  the  director  of  the  budget,  the  chairman  of  the  senate  finance  committee, and the chairman of the assembly ways  and  means  committee,  the  amount  of special city, town, village aid which is payable to each  city,  town  and  village  for  such  fiscal  year  pursuant   to   this  subdivision.    (2) For each state fiscal year the amount apportioned pursuant to this  subdivision  and certified as payable pursuant to this subdivision shall  be paid to each city, town and village (i) on the last day of its  local  fiscal  year  which  is current as of October thirty-first of such state  fiscal year or (ii)  on  February  first  of  such  state  fiscal  year,  whichever  is  earlier; provided, however, that the payment date for any  city, town or village shall be March fifteenth,  of  such  state  fiscal  year  if  the  comptroller  receives  a  written  request for such later  payment date from the chief fiscal officer of such city, town or village  at least ten days prior to the date on which the payment would otherwise  have been made. The comptroller shall notify the director of the budget,  the chairman of the senate finance committee and  the  chairman  of  the  assembly ways and means committee of any such written request.    f.  Notwithstanding any provision of this subdivision to the contrary,  for fiscal years beginning April first, nineteen  hundred  eighty-eight,  the  amount  apportioned to each city, town and village pursuant to this  subdivision shall be multiplied by sixty-six percent.    8. Use of per capita state aid. a. The chief fiscal officer  of  every  county,  city,  village  and  town shall pay the amounts received by him  under the provisions of this  section  into  the  general  fund  of  the  county,  city, village or town for general county, city, village or town  purposes respectively, except that such amounts received by a  town  for  the  town  outside village area shall be used for the following purposes  in the order stated: (1) for town purposes for which taxes may be levied  on the area of the town outside of villages, (2)  as  a  credit  against  amounts  of  taxes  levied  or  to  be  levied ad valorem for other townpurposes on all taxable property in the town outside village  area,  (3)  as  a  credit against amounts of taxes levied or to be levied ad valorem  for county purposes on all taxable property in the town outside  village  area,  (4)  as a credit against special ad valorem levies on property in  the town outside village area in a town where the  entire  town  outside  village  area is subject to special ad valorem levies provided that such  credit shall be a uniform rate on assessed valuation in all parts of the  town outside village area and such uniform rate  shall  not  exceed  the  total of the rates for special ad valorem levies in any part of the town  outside village area. The rate on assessed valuation for each special ad  valorem  levy,  as  shown  on the tax bill for each parcel, shall be the  rate before application of such credit. Such credit shall be shown as  a  rate  on  assessed  valuation  and  as a percentage of the total of such  rates for such special ad valorem  levies  on  such  parcel.  Each  such  special  ad  valorem  rate  shall be deemed to have been reduced by such  percentage.    b. In no event shall such amounts received by  a  town  for  the  town  outside village area be used as part or all of the local share necessary  to qualify for state assistance pursuant to the highway law.    9.    a. Notwithstanding any inconsistent provision of this section or  of any other provision of law to the contrary, the  payment  of  general  purpose local government aid for the support of local government for the  state  fiscal  year  commencing April first, two thousand four, shall be  paid from an appropriation made for such purposes pursuant to the public  protection and general government budget for such state fiscal year in a  manner consistent with this subdivision. Subdivisions one through  eight  of  this  section  shall  not be applicable to the payment of per capita  state aid for the support of local government.    b. Notwithstanding any inconsistent provision of article five  of  the  general  construction  law,  in  the fiscal year of the state commencing  April first, two thousand four, any city  having  a  population  of  one  million  or more shall be entitled to receive the same amount of general  purpose, local government aid that it received for such purpose pursuant  to chapter fifty of the laws of two  thousand  three,  constituting  the  public  protection and general government budget, and section fifty-four  of the state finance law, as added by section  twelve  of  chapter  four  hundred  thirty  of the laws of nineteen hundred ninety-seven, as if the  provisions of such section fifty-four were in full force and effect  for  the  entire state fiscal year commencing April first, two thousand four.  Except as provided in paragraph c of this subdivision, each city,  other  than  any  city  having  a  population  of one million or more, town and  village that was  appropriated  general  purpose  local  government  aid  pursuant  to  chapter  fifty  of the laws of two thousand three shall be  entitled to receive a total of one hundred five percent of the amount of  aid that it would be entitled to receive under section fifty-four of the  state finance law, as added by section twelve of  chapter  four  hundred  thirty  of  the  laws  of  nineteen  hundred  ninety-seven,  as  if  the  provisions of such section fifty-four were in full force and effect  for  the  entire state fiscal year commencing April first, two thousand four.  Notwithstanding the provisions of this subdivision in the  state  fiscal  year  commencing  April  first,  two  thousand  four the village of East  Nassau, Rensselaer county, newly  incorporated  on  January  fourteenth,  nineteen  hundred  ninety-eight,  shall  be entitled to receive the same  amount of general purpose local government aid that it received for such  purpose pursuant to chapter fifty of the laws of two thousand three. All  aid pursuant to this section shall be paid in the  same  "on  or  before  month  and  day"  manner  as  specified  in chapter fifty of the laws of  nineteen hundred ninety-six, constituting the general government budget.c. Consolidations, mergers,  or  dissolutions-entitlement  to  general  purpose  local  government  aid.  In  the  case where any city, town, or  village consolidates, merges or dissolves, and the  resulting  successor  government  has  filed  with  the  office  of  the  state  comptroller a  certificate  of  any  such  consolidation,  merger, or dissolution, such  successor government shall  be  entitled  to  receive  any  payments  of  general  purpose  local government aid which, pursuant to paragraph b of  this subdivision, would have been otherwise payable  to  the  individual  cities, towns, or villages who were party to such consolidation, merger,  or  dissolution  in addition to the general purpose local government aid  such  successor  government  is  entitled  to  receive   had   no   such  consolidation,  merger,  or  dissolution  occurred. The annual amount of  general purpose local government aid that any city, town, or village  in  which  a  municipality  has  consolidated, merged, or dissolved shall be  eligible to  receive  on  the  date  such  city,  town,  or  village  is  consolidated, merged, or dissolved shall continue to be paid pursuant to  paragraph  b  of  this subdivision for every state fiscal year following  the date of such consolidation, merger,  or  dissolution.  In  instances  where  only  a  portion  of  a  city,  town,  or  village  is party to a  consolidation, merger, or dissolution, general purpose local  government  aid  payable  to the resulting successor government shall include only a  pro rata share of the aid otherwise due and payable to such city,  town,  or  village.  Such  pro  rata share shall be based on a ratio of the two  thousand  federal   decennial   census   population   of   the   portion  consolidated, merged, or dissolved as compared to the total two thousand  federal  decennial census population of the city, town, or village party  to such consolidation, merger, or dissolution.    d. Notwithstanding any other law to the contrary, in the state  fiscal  year  beginning  April  first,  two thousand four, and each state fiscal  year thereafter, the city of Amsterdam shall receive on or  before  June  twenty-fifth,  the  same amount of aid it received by June twenty-fifth,  two thousand three, plus, pursuant to a memorandum of understanding with  the director  of  the  budget,  three  hundred  fifty  thousand  dollars  ($350,000) that would have been payable on or before March thirty-first,  two thousand five.    e.  Notwithstanding any other law to the contrary, in the state fiscal  year beginning April 1, 2004, and each  state  fiscal  year  thereafter,  twelve   million   five   hundred   thousand  dollars  ($12,500,000)  of  supplemental municipal aid otherwise due and payable on or before  March  31  shall  be  paid  to the city of Yonkers, pursuant to a memorandum of  understanding with the director of the budget, on or before June 30.    10.  Aid  and  incentives  for  municipalities.  Notwithstanding   any  inconsistent  provision of this section or of any other provision of law  to the contrary, the payment of general purpose local government aid for  the support of local government for state fiscal years commencing  April  first,  two thousand seven, shall be paid from an appropriation made for  the aid and incentives for municipalities program pursuant to the public  protection and general government budget for such state fiscal years  in  a manner consistent with this subdivision. Subdivisions one through nine  of  this  section  shall  not be applicable to the payment of per capita  state aid for the support of local government.    a. Definitions.  When  used  in  this  subdivision,  unless  otherwise  expressly stated:    (i)  "Municipality"  means  a  city  with  a  population less than one  million, town or village.    (ii) "Aid and incentives for municipalities" means the  total  of  all  aid  payable  to  municipalities pursuant to this subdivision except for  grants payable pursuant to paragraphs j, m and n of this subdivision.(iii) "Full valuation" means "full valuation for taxable purposes"  as  reported  in  the state comptroller's special report on local government  finances for New York state for local fiscal  years  ended  three  years  prior  to  the beginning of the state fiscal year in which an additional  annual  apportionment  or  per  capita adjustment is payable pursuant to  paragraphs d and e of this subdivision.    (iv) "Population" means population data based  upon  the  most  recent  federal decennial census.    (v)  "Full  valuation  per  capita"  means  the  full  valuation  of a  municipality divided by the population of such municipality.    (vi) "Average full valuation per capita for municipalities" means  the  sum  of  the full valuation for municipalities divided by the sum of the  population of the municipalities as reported in the state  comptroller's  special report on local government finances for New York state for local  fiscal  years  ended  three  years  prior  to the beginning of the state  fiscal year in which an additional annual apportionment  or  per  capita  adjustment   is   payable  pursuant  to  paragraphs  d  and  e  of  this  subdivision.    (vii) "State aid"  means  the  total  amount  of  aid  a  municipality  received  in  the state fiscal year commencing April first, two thousand  six, under  the  aid  and  incentives  for  municipalities  program,  as  appropriated in chapter fifty of the laws of two thousand six, and under  the  additional  municipal aid program pursuant to section two of part A  of chapter fifty-six of the laws of two thousand six, as appropriated in  chapter fifty of the laws of two thousand six.    (viii) "Prior year aid" means:    (1) for the state fiscal year commencing  April  first,  two  thousand  seven,  the  total amount of state aid a municipality or county having a  population  of  less  than  one  million  but  more  than  nine  hundred  twenty-five  thousand  according  to the federal decennial census of two  thousand received in the state fiscal year commencing April  first,  two  thousand six.    (2)  for  the  state  fiscal year commencing April first, two thousand  eight and in each state fiscal year thereafter,  the  base  level  grant  received  in  the  immediately  preceding  state fiscal year pursuant to  paragraph  b  of  this  subdivision,  excluding  any  deficit  reduction  adjustment  pursuant  to  paragraph  e-1  of  this subdivision, plus any  additional apportionments received in such year pursuant to paragraph  d  of this subdivision and any per capita adjustments received in such year  pursuant  to  paragraph  e  of  this subdivision plus any additional aid  received in such year pursuant to paragraph p of this subdivision.    (ix)  "Per  capita  state  aid"  means  the  prior  year  aid  for   a  municipality  divided  by the population of the municipality as reported  in the most recent federal decennial census.    b. Base level grants. (i) Within amounts  appropriated  in  the  state  fiscal year commencing April first, two thousand seven and in each state  fiscal  year thereafter, there shall be apportioned and paid to a county  with a population of less than one million but more  than  nine  hundred  twenty-five  thousand  according  to the federal decennial census of two  thousand, cities with a population of less than one million,  towns  and  villages  a  base  level  grant in an amount equal to the prior year aid  received by such county, city, town or village.    (ii)  Notwithstanding  subparagraph  (i)  of  this  paragraph,  within  amounts  appropriated  in  the state fiscal year commencing April first,  two  thousand  ten,  there  shall  be  apportioned  and  paid  to   each  municipality a base level grant in an amount equal to the prior year aid  received  by  such  municipality  minus  a  base  level grant adjustment  calculated in accordance with clause two of this subparagraph.(1) When used in this subparagraph, unless otherwise expressly stated:    (A)  "2008-09  AIM funding" shall mean the sum of the base level grant  pursuant to this paragraph, additional annual apportionment pursuant  to  paragraph  d  of  this  subdivision,  per  capita adjustment pursuant to  paragraph e of this  subdivision  and  special  aid  and  incentives  to  certain  eligible cities as appropriated in chapter fifty of the laws of  two thousand eight, as amended  by  chapter  one  of  the  laws  of  two  thousand  nine,  apportioned  and paid to such municipality in the state  fiscal year commencing April first, two thousand eight.    (B) "2008  total  revenues"  shall  mean  "total  revenues"  for  such  municipality  as  reported  in the state comptroller's special report on  local government finances for New York  state  for  local  fiscal  years  ended in two thousand eight.    (C)  "AIM  reliance"  shall  mean  2008-09  AIM funding expressed as a  percentage of 2008 total revenues.    (2) The base level grant adjustment shall equal:    (A) two percent of prior year aid if AIM reliance  was  at  least  ten  percent, or    (B)  five  percent of prior year aid if AIM reliance was less than ten  percent.    (iii) Notwithstanding subparagraph (i) of  this  paragraph,  a  county  with  a  population  of less than one million but more than nine hundred  twenty-five thousand according to the federal decennial  census  of  two  thousand  shall  not receive a base level grant in the state fiscal year  commencing April first, two thousand ten or in  any  state  fiscal  year  thereafter.    c. "Fiscal distress indicators" shall include:    (i)  Full  valuation per capita less than fifty percent of the average  full valuation per capita for municipalities.    (ii) A population at least ten percent less  than  the  population  as  reported in the nineteen hundred seventy federal decennial census.    (iii)  Greater than sixty percent real property tax limit exhausted in  the most recent local fiscal year as reported to  the  division  of  the  budget by the state comptroller.    (iv)  A  percentage  of individuals	
	
	
	
	

State Codes and Statutes

Statutes > New-york > Stf > Article-4-a > 54

§  54.  Per  capita  state aid for the support of local government. 1.  Definitions. When used  in  this  section,  unless  otherwise  expressly  stated:    a.  (1)  "Population"  of  a  county,  city, town or village means the  population as shown by the latest  preceding  decennial  federal  census  completed and published as a final population count by the United States  bureau of the census preceding the commencement of the state fiscal year  in which the apportionment and payment are made, or a special population  census  certified  to  the  state  comptroller pursuant to this section,  whichever  is  later.  The  population  of  a  town  shall  include  the  population  of any village or villages or parts thereof within such town  but shall exclude the population of any city or part thereof within such  town.    (2) The population of  a  town  outside  village  area  shall  be  the  population  of  the  town  minus  the population of the area of the town  located in any village or villages for the same year and  shall  exclude  persons residing within the boundaries of a military post or reservation  under  the  jurisdiction  of  the  United States to the extent that they  exceed twenty-five percent of the  population  of  a  town  outside  the  village area.    (3)  Where there is an alteration in the boundaries of a county, city,  village, town or town outside village  or  a  municipality  is  created,  population  shall  be  determined in accordance with subdivision four of  this section.    (4) Population excludes the reservation and school  Indian  population  and  inmates  of  state institutions under the direction, supervision or  control of the state department of correctional services and  the  state  department  of  mental  hygiene  and  the  inmates of state institutions  operated and maintained by the state division for youth.    (5) Where the director of the  United  States  bureau  of  the  census  certifies  that  the  population  of a county, city, town or village, as  shown by such latest preceding decennial or  special  population  census  should  be  corrected  because  it,  (a)  excludes a specified number of  persons who were actually residing in such county, city, town or village  at the time of such census,  or  (b)  includes  a  specified  number  of  persons  who  were  not  actually residing in such county, city, town or  village at the time of such census, a copy of such certificate shall  be  filed  by  the  locality or state agency receiving such certificate with  the state comptroller within ten days of receipt. In the case of a  gain  in  population, the specified number shall be added to the population on  the basis of which moneys are apportioned and paid in state fiscal years  subsequent to  the  date  such  certificate  is  filed  with  the  state  comptroller.  In  the case of a loss in population, the specified number  shall be subtracted from the population of such county,  city,  town  or  village  on the basis of which moneys are apportioned and paid under the  provisions of this section commencing with the first state  fiscal  year  beginning  not  less  than six months after the date such certificate is  required to be filed with the state comptroller.    b.  "Special  population  census"  or  "special  census"   means   the  population  of  a  county, city, town or village certified by the United  States bureau of the  census  as  of  a  date  not  earlier  than  March  fifteenth and not later than May fifteenth in any year subsequent to the  latest  federal  decennial  census, which shall have been filed with the  state comptroller and not subsequently withdrawn, in accordance with the  provisions of subdivision three of this section.    c. "Full value" of a county, city, village or town  means  the  amount  which  results  from  dividing  the  total  assessed  valuation  of real  property taxable by it on its assessment roll by the state  equalizationrate  established  by the state board of real property services for such  roll except as otherwise provided in subdivision four of  this  section.  The  assessment  roll of a county shall be the aggregate of the assessed  valuations  taxable  for  county purposes on the assessment rolls of the  cities and towns therein and the state equalization rate applied thereto  shall be the county-wide rate established by the state  board  for  such  roll  in  any  case where a regular or special census for all or part of  the county taken in nineteen hundred sixty-six or a later year  is  used  in the county aid calculation.    In  the case of the city of New York, the city-wide state equalization  rate established pursuant to article twelve of the real property tax law  shall be used except that, if no such rate has been established for  the  roll used in the calculation, the equalization rate shall be computed as  provided  in  subdivision  one  of section four hundred eighty-nine-l of  such law.    "Full value" of a town outside village means the full  value  obtained  by  applying  the  state  equalization  rate of the town to the assessed  value of the unincorporated area of the town calculated on the basis  of  the  town  assessment  roll,  except that where subdivision four of this  section applies town outside village  full  value  shall  be  calculated  under the provisions of such subdivision. Where the full value of a town  includes  property  located within a city, the town outside village full  value shall be calculated as if such city was a village.    The assessment roll used in calculating aid for a city, village,  town  or  town outside village under this section shall be the assessment roll  completed in the calendar year preceding the calendar year of the census  used in the calculation.    The assessment roll used in calculating aid for a  county  under  this  section  shall  be  the  county-wide  assessment  roll  completed in the  calendar year preceding the calendar year of the latest census used  for  all or part of the county in such calculation.    Where full value is authorized to be estimated pursuant to subdivision  four of this section such estimated full value shall be used.    An  assessment roll shall be deemed to have been completed on the last  date on which such roll was authorized by law to be finally completed.    d. "Personal income" of a county means the estimate of the  income  of  the  residents  of  the county, certified by the state tax commission in  accordance with the provisions of this paragraph, for the  taxable  year  preceding  the  year  of  the latest population census for the county or  part thereof to be used in calculating per  capita  aid  payments  under  this section.    The  commissioner of taxation and finance shall prepare and furnish to  the state board of real property services by October fifteenth  of  each  year, a certified report setting forth an estimate of the total New York  adjusted  gross  income, as defined in section six hundred twelve of the  tax law, of all residents of the state and of each county  based  on  an  examination  of  personal  income  tax  returns  filed  with  the  state  department of taxation and finance for the preceding taxable year  under  article twenty-two of the tax law.    e.  "Full  value  per capita" of a county, city, town, village or town  outside village means the full  value  of  such  municipality  or  area,  divided by the population thereof.    f.  "Personal income per capita" of a county means the personal income  of the county divided by the population of the county.    g. "Average of full value and personal income per capita" of a  county  means  the  average of the full value per capita and personal income per  capita of the county determined as provided by paragraphs  e  and  f  of  this subdivision for payments to the county during the state fiscal yearexcept   that  the  amount  for  personal  income  per  capita  used  in  calculating such average shall be multiplied by the  ratio  computed  to  the  sixth  decimal  point  of  the aggregate full value of taxable real  property  in  the state to the aggregate personal income of residents of  the state, for the calendar year preceding the year of the latest census  to be used in the calculation of per capita aid payable to the county in  such state fiscal year. In computing such  ratio  full  value  shall  be  calculated upon the basis of assessment rolls completed in such calendar  year  and  personal  income shall be the estimate filed by the state tax  commission pursuant to paragraph d of  this  subdivision  for  the  same  calendar year.    h. "County", for the purposes of computation and payment of per capita  aid  to  counties  under this section, means each county located outside  the city of New York and the city of New York.    i. "Town outside village" or "town outside  village  area"  means  the  area  of  any  town  which  is  not  included within the boundaries of a  village.    j. The comptroller and the commissioner of taxation and finance  shall  jointly prepare and furnish to the state board of real property services  by  June  fifteenth of each year, a certified report setting forth total  state tax collections during the prior state fiscal year.    "Total state tax collections", for the  purposes  of  computation  and  payment of aid under this section, means all net revenues accrued to any  fund  of the state pursuant to the following provisions during the prior  state fiscal year:    (1) section twenty-five of chapter nine hundred twelve of the laws  of  nineteen hundred twenty, as amended;    (2)  section  two hundred nineteen of the racing, pari-mutuel wagering  and breeding law, as amended;    (3) article nine of the tax law, except fees  and  considerations  for  releases of liens;    (4)  article nine-A of the tax law, except fees and considerations for  releases of liens;    (5) article ten of the tax law, except  fees  and  considerations  for  releases of liens;    (6) article twelve of the tax law;    (7) article twelve-A of the tax law, except license fees under section  two hundred eighty-three-a of the tax law;    (8) article thirteen of the tax law;    (9) article eighteen of the tax law;    (10) article twenty of the tax law;    (11) article twenty-one of the tax law;    (12) article twenty-two of the tax law;    (13) article twenty-six of the tax law;    (14) article twenty-six-A of the tax law;    (15) article twenty-eight of the tax law;    (16) article thirty-one of the tax law;    (17) article thirty-two of the tax law;    (18) article thirty-three of the tax law;    (19) sections two hundred eight, two hundred twenty-eight, two hundred  twenty-nine,  three  hundred  eighteen,  four  hundred eighteen and five  hundred twenty-seven of the racing, pari-mutuel  wagering  and  breeding  law;    (20) the alcoholic beverage control law; and    (21)  the  vehicle  and  traffic  law  for  the  registration of motor  vehicles, trailers  and  motorcycles,  for  licenses  to  operate  motor  vehicles, as operators or chauffeurs, and for learners' permits, and forlicenses  for  drivers  schools,  automobile  dealers,  and  for lost or  cancelled licenses and certificates.    2.  Annual apportionment.  During each fiscal year of the state, there  shall be apportioned and paid to the several counties, cities, towns and  villages, from moneys appropriated by the  state,  for  the  support  of  local  government including the state portion of local matching funds as  required by section three hundred three, subdivision two of the  Omnibus  Crime  Control  and  Safe Streets Act of 1968, as amended, the following  amounts:    a. City, village and town outside village.  To each city  and  village  and  to  each town for the town outside village area, an amount equal to  the population of such city, village or town outside village  multiplied  by the following rates: cities, eight dollars and sixty cents; villages,  three  dollars  and  sixty  cents;  and  town outside village areas, two  dollars and five cents, plus an increase in such rate of five cents  for  each  one  hundred dollars, or part thereof, by which the full value per  capita of the city, village or town outside village is less  than  eight  thousand dollars; and    b.  Town-wide.  To each town for the entire town area, an amount equal  to the population of the town multiplied by three dollars and fifty-five  cents; and    c. County.  To each county, an amount equal to the population of  such  county  multiplied  by sixty-five cents plus an increase in such rate of  five cents for each one hundred dollars, or part thereof, by  which  the  county average of full value and personal income per capita is less than  eight thousand dollars.    d.  Additional  apportionment.    During  the fiscal year of the state  beginning April first, nineteen hundred seventy-one  and  in  each  such  year  thereafter  prior  to the fiscal year of the state beginning April  first, nineteen hundred seventy-nine, there shall be paid to the cities,  counties, towns and villages of the state, in addition  to  the  amounts  provided  by  paragraphs  a,  b and c of this subdivision, an additional  apportionment calculated by determining the amount of  nine  percent  of  the  total  state personal income tax collections during the prior state  fiscal year, subtracting the total amount required under paragraphs a, b  and  c  of  this  subdivision,  determining  the  percentage  which  the  remainder  is  of the total payments under paragraphs a, b and c of this  subdivision, and then increasing the  amount  payable  to  each  county,  town,  village  and city under paragraphs a, b and c of this subdivision  by such percentage. During the fiscal year of the state beginning  April  first,  nineteen  hundred seventy-nine and in each such year thereafter,  there shall be paid to the counties, towns, villages and cities  of  the  state,  in  addition to the amounts provided by paragraphs a, b and c of  this subdivision, an additional apportionment calculated by  determining  the  amount  of  four per cent of the total state tax collections during  the prior state  fiscal  year,  as  certified  by  the  commissioner  of  taxation  and finance pursuant to paragraph j of subdivision one of this  section, subtracting the total amount required under paragraphs a, b and  c of this subdivision, determining the percentage which the remainder is  of the total payments under paragraphs a, b and c of  this  subdivision,  and then increasing the amount payable to each county, town, village and  city under paragraphs a, b and c of this subdivision by such percentage.    e.  Additional  city  apportionment.    On June twenty-fifth, nineteen  hundred seventy-one  and  in  each  year  thereafter  to  and  including  nineteen hundred seventy-eight, there shall be paid to the cities in the  state  in existence on April one, nineteen hundred sixty-eight an amount  equal to nine percent of the total state personal income tax collections  during the prior state  fiscal  year.  On  June  twenty-fifth,  nineteenhundred seventy-nine and in each year thereafter, there shall be paid to  the  cities  in  the state in existence on April first, nineteen hundred  sixty-eight, an  amount  equal  to  four  percent  of  total  state  tax  collections  during  the  prior  state  fiscal  year as certified by the  commissioner  of  taxation  and  finance  pursuant  to  paragraph  j  of  subdivision  one  of  this  section. Such amount shall be apportioned to  such cities on the basis of the percentage that the total population  of  each city bears to the total population of all cities in the state.    f.  Notwithstanding  any provision of law to the contrary, the amounts  apportioned to the cities of the state pursuant to paragraph a  of  this  subdivision  shall  be  paid on or before June twenty-fifth in the state  fiscal year commencing April first, nineteen hundred seventy-one and  on  or  before  June  twenty-fifth  of each subsequent state fiscal year and  when the fiscal year of  a  city  ends  on  April  thirtieth  an  amount  equivalent  to one-fourth of the amount payable to such city pursuant to  this paragraph and  paragraph  a  of  this  subdivision  shall  be  paid  annually  on  or before April twenty-fifth and when the fiscal year of a  city ends on May thirty-first an amount equivalent to  one-half  of  the  amount  payable  to such city pursuant to this paragraph and paragraph a  of  this  subdivision  shall  be  paid  annually  on   or   before   May  twenty-fifth.    3.  Filing and withdrawal of special population census.  a.  Filing. A  county, city, village or town may file on or before October first in any  year a special census of the population within its boundaries  certified  by  the  United  States  bureau of the census or a copy thereof and such  special census unless withdrawn as provided  herein  shall  be  used  in  apportioning  per capita state aid to such county, city, village or town  in subsequent state fiscal years until a later census  become  effective  for  such  apportionments  in  accordance  with  the  provisions of this  section.    b. Withdrawal.  A county, city, village or town upon notice filed with  the state comptroller on or  before  December  first  of  any  year  may  withdraw a special population census so filed. A special census filed by  a  county,  city,  village  or  town in nineteen hundred sixty-eight and  thereafter shall be used for the apportionment of per capita  state  aid  to  such  county, city, village or town in subsequent state fiscal years  until a later census becomes effective; provided, however, that if  such  special  census  would result in a lesser amount of per capita aid being  paid to such county, city, village  or  town  in  any  subsequent  state  fiscal year, such special census shall be deemed to have been withdrawn,  but  only  for purposes of the computation and payment of per capita aid  in such subsequent year.    c. Cross-filing by city, town or county.    Any  city  or  town  which  receives  a certification of a special population census from the United  States bureau of the census within ten days of its receipt shall file  a  copy  of  such certification with the chief fiscal officer of the county  within which it is located. Any county, which has a county-wide  special  population  census,  within  ten days of receipt of the certification by  the United States bureau of the census, shall file a copy with the chief  fiscal officer of  each  city,  village  and  town  located  within  its  boundaries.    d.  Notice  to  state  board of real property services of contract for  special census. Each county, city, village and town which enters into  a  contract  with  the  United  States  bureau  of the census for a special  population census  shall,  within  thirty  days  of  the  date  of  such  contract,  file  written  notice  with  the state board of real property  services.e. List of filings and withdrawals. On or before October fifth of each  year, the state comptroller shall furnish to the  state  board  of  real  property  services a list of the names of the counties, cities, villages  and towns which filed  special  population  censuses  pursuant  to  this  subdivision,  in  that  year, showing for each such locality the date of  such filing and in the case of a county which has so  filed  for  county  aid purposes a special census of some but not all of the cities or towns  located therein, the names of such cities and towns. A copy of each such  special  population census so filed shall be transmitted with such list.  On or before December fifth of each year, the  state  comptroller  shall  furnish  to  the  state  board  of real property services a list setting  forth the name  of  each  county,  city,  village  and  town  which  has  withdrawn  the  filing  of  a special population census pursuant to this  subdivision including, in the case of a  county  where  the  census  was  withdrawn  for  some  but not all of the cities and towns in the county,  the names of such cities and towns.    f. Notwithstanding paragraphs a through  e  of  this  subdivision,  no  special  census  shall  be  used  for the computation, apportionment and  payment of per capita state aid under this section to  a  county,  city,  town  or  village  for  the  state  fiscal years commencing April first,  nineteen  hundred  seventy-three,  nineteen  hundred  seventy-four   and  nineteen  hundred  seventy-five.  Where a special census has been taken,  certified by the United  States  bureau  of  the  census  for  the  year  nineteen  hundred  seventy-one  and duly filed by the municipality, such  census shall be used for the computation, apportionment and  payment  of  per capita aid under this section.    4.  Estimates  of  population,  full  value and equalization rates. a.  Changes in boundaries; dissolution of municipalities;  creation  of  new  municipalities; consolidation of municipalities. Where the boundaries of  a  county,  city, village, town or town outside village are altered or a  municipality is created, consolidated,  or  dissolved,  aid  under  this  section  shall  be  calculated  to  reflect  such  change beginning with  payments in the first state fiscal year commencing not less  than  three  months  after  the  effective  date  of  such  change. The county, city,  village or town shall file not later than February first in the  offices  of  the state comptroller and the state board of real property services,  a  certificate  of  any  change  in   boundaries,   dissolution   of   a  municipality,  consolidation of municipalities or incorporation of a new  municipality which  took  place  in  the  preceding  calendar  year  but  subsequent  to  January  first or on January first preceding the date of  filing and which affects the population or the full value of the county,  city, village or town for payments under this section. Where  population  or  full  value  to  be  used  in  calculating  such  payments is not in  existence, it shall be estimated by the state  board  of  real  property  services,  upon  the basis of information provided by the localities and  such other information as may be available, to reflect  the  effects  of  such  change.  Such  population  and full value shall be estimated for a  newly incorporated city or  village  or  consolidated  town  as  of  the  calendar  year  of  the effective date of incorporation or consolidation  except that full value so estimated shall be at the period  price  level  used  in  establishing  state  equalization  rates  for assessment rolls  completed in the preceding calendar year. For  other  municipalities  or  areas  affected  by  such  an  incorporation, consolidation or change in  boundaries, estimates of population and full value shall be  as  of  the  years  otherwise  applicable under this section. Where a municipality is  dissolved or consolidated, the annual  amount  which  such  municipality  would  be  eligible  to  receive  under  this  section  on  the date the  municipality is dissolved or consolidated, less the  increase  in  stateaid  under  this section which will be paid to the municipality in which  the territory of the dissolved or consolidated municipality  is  located  as  a  result of such dissolution or consolidation, shall continue to be  paid  for  the  first  year  following  dissolution or consolidation and  payments shall thereafter continue to be paid  for  an  additional  four  years  in  reduced  amounts  as  follows:  in  the second year following  dissolution or consolidation, eighty percent of such annual  amount;  in  the third year, sixty percent; in the fourth year, forty percent; in the  fifth  year, twenty percent; and thereafter such payments shall cease to  be paid. Such payments shall be paid to the city,  town  or  village  in  which  the  territory  of  the municipality dissolved or consolidated is  located, or in the event such territory would not be located in a  city,  town  or village, payment shall be made to the county. If such territory  is located in two or more cities, towns or villages, the  payment  shall  be  apportioned on the basis of population which was used in determining  the amount of aid under this section heretofore paid to the dissolved or  consolidated municipality.    b. Period price level adjustment.  Where the state  equalization  rate  for  an  assessment  roll  to be used in calculating payments under this  section is based on a different period price level than the equalization  rates generally  for  other  assessment  rolls  completed  in  the  same  calendar  year,  with  the  year  of completion defined as prescribed in  paragraph c of subdivision one of this section, a  special  equalization  rate  shall  be  established  for such roll upon the basis of the period  price level used generally in the  state  equalization  rates  for  such  other assessment rolls.    c.  Adjustment  for  differences between town and village roll.  Where  the town assessment roll used in calculating town outside  village  full  value  includes  taxable  property  located in a village, which property  does not appear as taxable on the assessment roll of the village used in  such calculation and where the assessed valuation of  such  property  in  all  villages in the town on the town assessment roll is five percent or  more of the total taxable assessed valuation of  property  in  the  town  outside  villages  on such town assessment roll, the state board of real  property services shall estimate the full  value  of  the  town  outside  village,  provided  that the supervisor of the town applies to the state  board on or before August first preceding the first state fiscal year in  which such estimated full value is used in making payments of per capita  state aid under this section.    d. Railroad ceiling adjustment. Where the  taxable  full  value  of  a  city, village or town declined by five percent or more between the years  nineteen hundred sixty-one and nineteen hundred sixty-two, as determined  by  application  of  the  state  equalization rates to the total taxable  assessed valuations on the assessment rolls of  such  city,  village  or  town  completed in such years, the state board of real property services  shall adjust the full value for nineteen hundred sixty-one  by  reducing  the  taxable  full  value of railroad real property, which was wholly or  partly exempt on the  assessment  roll  completed  in  nineteen  hundred  sixty-two  under  the provisions of title two-A or two-B of article four  of the real property tax law, to the full value of  such  railroad  real  property  which  was  taxable  on  the  first  assessment roll for which  railroad ceilings were established under such titles without  the  taper  adjustment  provided  in section four hundred eighty-nine-t of such law.  Town outside village full value shall be calculated by the  state  board  to  give  effect to a similar adjustment in any case where full value of  the town is required to be adjusted pursuant to this paragraph.    e. Lack of assessment roll or equalization  rate.  Where  on  November  first preceding the date of the annual certification of aid payments, anassessment  roll  or  an  equalization  rate  required  to  be  used  in  calculating such payments does not exist, full value shall be  estimated  by  the  state  board  of  real  property  services,  upon  the basis of  information provided by the localities and such other information as may  be available for that purpose.    5.  Information  to  be  supplied.  The  chief fiscal officer or other  official of any county, city, village or town shall, upon request of the  state board of real property services, furnish to  the  state  board  of  real  property  services  such  information  as  may be required for the  purpose of carrying out the provisions of this section.    6. Payments. a. The  state  board  of  real  property  services  shall  compute  and certify to the state comptroller in due time the amounts of  per capita aid payable to counties, cities, villages and towns  pursuant  to this section. For towns, the certification shall set forth separately  the amounts payable for town-wide and for town outside village purposes,  and  for the city of New York the state board shall set forth separately  the amounts payable under the city and county per capita grants.    b. The rates established and the calculations and  estimates  made  by  the state board pursuant to this section shall be filed in the office of  the state board.    c. Upon such certification of the amounts payable to counties, cities,  villages and towns for town-wide and town outside village purposes, such  per capita aid shall be apportioned and paid to the chief fiscal officer  of  each  such locality pursuant to this section on audit and warrant of  the state comptroller out of moneys appropriated by the legislature  for  such  purpose  to  the  credit  of  the  local assistance account in the  general fund of the state treasury;  provided  however  that  upon  such  certification  of  amounts  payable  to  the  city of New York, such per  capita aid shall be apportioned and paid as  follows:  (i)  any  amounts  required to be paid to the city university construction fund pursuant to  the  city university construction fund act, (ii) any amounts required to  be paid to the New York city housing development corporation pursuant to  the New York city housing development corporation act, (iii) any amounts  required to be paid by the city to the New York city  transit  authority  pursuant  to  the  provisions  of  chapter seven of the laws of nineteen  hundred seventy-two, (iv) any amounts required to be paid by the city to  the state to repay an advance made in nineteen hundred  seventy-four  to  subsidize  the  fare  of  the  New York city transit authority, (v) five  hundred thousand dollars to the chief fiscal officer of the city of  New  York for payment to the trustees of the police pension fund of such city  pursuant  to  the  provisions  of  paragraph e of this subdivision, (vi)  eighty  million  dollars  to  the  special  account  for  the  municipal  assistance  corporation  for  the  city  of  New  York  in the municipal  assistance tax fund created pursuant to  section  ninety-two-d  of  this  chapter  to  the  extent  that  such  amount  has  been  included by the  municipal assistance corporation  for  the  city  of  New  York  in  any  computation for the issuance of bonds on a parity with outstanding bonds  pursuant  to  a  contract  with  the  holders of such bonds prior to the  issuance of any other bonds  secured  by  payments  from  the  municipal  assistance  state  aid  fund created pursuant to section ninety-two-e of  this chapter, (vii) the balance to the special account for the municipal  assistance corporation for  the  city  of  New  York  in  the  municipal  assistance  state  aid  fund created pursuant to section ninety-two-e of  this chapter, and (viii) any amounts to be refunded to the general  fund  of  the  state  of New York pursuant to the annual appropriation enacted  for  the  municipal  assistance  state  aid  fund.  Notwithstanding  any  existing  law,  no payments of per capita aid payable to the city of New  York shall be paid to the state of New York municipal bond bank  agency,the  New York state sports authority or the transit construction fund so  long as amounts of such aid are required to be paid into  the  municipal  assistance  state aid fund, and thereafter, after payment of the amounts  described  in  subparagraphs  (i)  through  (viii) of this paragraph the  balance shall be paid (A) to the state in repayment of the appropriation  of two hundred fifty million  dollars  made  to  the  city  pursuant  to  chapter  two  hundred  fifty-seven  of  the  laws  of  nineteen  hundred  seventy-five providing emergency financial assistance to the city of New  York at the extraordinary session held in such year, as amended, (B)  to  the  state of New York municipal bond bank agency to the extent provided  by section twenty-four hundred thirty-six of the public authorities law,  (C) to the New York state sports authority to  the  extent  provided  by  section  twenty-four  hundred sixty-three of the public authorities law,  (D) to the transit construction fund to the extent provided  by  section  twelve   hundred  twenty-five-i  of  the  public  authorities  law,  and  thereafter (E) to the city.    d. The amounts so annually apportioned shall be  paid  in  four  equal  installments as follows:    (1)  to the city of New York, on the twenty-fifth days of April, June,  October and February;    (2) to every county, city, village or town, other than the city of New  York, whose fiscal year commences on the first day of June or  July,  on  the twenty-fifth days of April, May, September and December;    (3) to every county, city, village or town whose fiscal year commences  on  the  first day of December, on the twenty-fifth days of April, July,  September and November;    (4) to any town in Westchester county whose boundaries are coterminous  with those of one village, on the same days on  which  installments  are  payable to such village pursuant to this paragraph; and    (5)  to every other county, city, village or town, on the twenty-fifth  days of April, July, September and December.    e. The chief fiscal officer of the city of New York  shall,  from  the  amounts  so  received by him, pay to the board of trustees of the police  pension fund of such city, the aggregate  annual  sum  of  five  hundred  thousand  dollars for the purposes of such fund and the balance into the  general fund of such city.    f. Where a town applies an amount received under this section  to  the  reduction of the county tax in the town-wide area or in the town outside  village  area,  or  as a credit against special ad valorem levies in the  town outside village area as  provided  in  subdivision  eight  of  this  section,  the  town  shall  file  notices  thereof with the chief fiscal  officer of the county and the state comptroller, within five days  after  the  last  day  for  adoption  of the town budget. Such amounts shall be  credited against the amount of taxes or special ad valorem levies to  be  levied   for  such  purposes  in  the  designated  area  and  the  state  comptroller shall pay to the chief fiscal officer of  the  county,  from  the moneys apportioned to the town for town-wide purposes or for outside  of village purposes, as the case may be, the amounts so credited against  the county tax or special ad valorem levies, in the same manner as other  payments to counties under this section.    g.  Notwithstanding  any provision of the law to the contrary, any aid  derived by any city pursuant to paragraph d of subdivision two  of  this  section  for  the  state  fiscal  year  commencing April first, nineteen  hundred seventy-one and each subsequent state fiscal year which  exceeds  the  total  aid paid to such city pursuant to paragraph a of subdivision  two of this section during the state fiscal year commencing April first,  nineteen hundred seventy shall be paid on  June  twenty-fifth,  nineteenhundred  seventy-one  and  on June twenty-fifth of each subsequent state  fiscal year.    h. Notwithstanding any provision of law to the contrary, payments made  pursuant to subdivision two of this section during April and May of each  state  fiscal  year  shall  be  based  on  estimates  of total state tax  collections  to  be  provided  jointly  by  the  comptroller   and   the  commissioner of taxation and finance to the state board of real property  services  on or before April fifteenth of each year. Notwithstanding any  provision of law to the contrary, amounts so paid during the balance  of  each   state  fiscal  year  shall  compensate  for  any  overpayment  or  underpayment which may have occurred during April and May of such fiscal  year.    i. Notwithstanding any other provision of law, the amount  payable  on  June  twenty-fifth, to a city having a population of one million or more  pursuant to this subdivision shall be  reduced  by  fifty-three  million  five   hundred   eighty-five  thousand  five  hundred  eighteen  dollars  ($53,585,518).  Such  fifty-three  million  five   hundred   eighty-five  thousand  five  hundred  eighteen dollars ($53,585,518) shall be paid to  such city on the December fifteenth next  following  June  twenty-fifth,  which  payment  shall be for an entitlement period ending June thirtieth  of the month in which the June twenty-fifth payment is made.    7. Apportionment of special city, town and  village  aid.  During  the  state  fiscal  year beginning April first, nineteen hundred eighty-eight  and in each year  thereafter  aid  to  cities,  towns  and  villages  in  addition  to the amounts apportioned pursuant to subdivision two of this  section shall be apportioned, according to this subdivision.    a. Definitions. As used in this subdivision:    (1) "City" means each city having a population less than  one  million  persons.    (2)  "Town"  means  a  town for which complete population, full value,  land area, and local tax effort per capita information,  as  defined  in  this subdivision, are available as determined by the comptroller.    (3)  "Village"  means  a  village  for which complete population, full  value, land area, and  local  tax  effort  per  capita  information,  as  defined  in  this  subdivision,  are  available  as  determined  by  the  comptroller.    (4) "Population" means for towns and villages the final population  as  shown   by   the  nineteen  hundred  eighty  decennial  federal  census;  "population" for cities means the  final  population  as  shown  by  the  nineteen hundred seventy decennial federal census.    (5)  "Population  density"  means  for each town and village an amount  equal to its population divided by its  total  land  area  expressed  in  square  miles  as  of  the  last  day of the local fiscal year ending in  nineteen hundred seventy-nine.    (6) "Full value" means for each town and village an  amount  equal  to  the  total  taxable  assessed  value  of property on the assessment roll  completed and filed in nineteen  hundred  seventy-nine  divided  by  the  final  state  equalization  rate  established for such roll by the state  board of real property services.    (7) "Taxing capacity" means for each town and village an amount  equal  to its full value divided by the population of such town or village.    (8) "Average population density" means for towns the sum of population  densities  for  all  towns  divided  by  the  number  of towns; "average  population density"  for  villages  means  the  sum  of  the  population  densities for all villages divided by the number of villages.    (9)  "Average  taxing capacity" means for towns an amount equal to the  sum of the taxing capacities for all towns  divided  by  the  number  of  towns;  "average  taxing capacity" means for villages an amount equal tothe sum of the taxing capacities for all villages divided by the  number  of villages.    (10)  "Assessed  value  tax  rate"  of  a  city means the tax rate for  general city purposes for the  latest  twelve  month  city  fiscal  year  ending  on  or  before  December  thirty-first, nineteen hundred eighty;  provided, however, that for any city  with  a  population  greater  than  twenty-one  thousand and less than twenty-two thousand persons, assessed  value tax rate means the tax rate for  general  city  purposes  for  the  latest  twelve  month  city  fiscal  year  ending  on or before December  thirty-first, nineteen hundred seventy-eight.    (11) "Full value tax rate" of a city means the assessed value tax rate  of such city multiplied by the final state equalization rate established  by the state board of real property services for the assessment roll  to  which such assessed value tax rate applied.    (12)  "Local tax effort per capita" means for each town and village an  amount equal to the sum of all taxes,  fees,  charges,  assessments  and  other  revenues  received less any revenues received from the federal or  state government for the latest local fiscal year ending  on  or  before  December  thirty-first,  nineteen  hundred  seventy-nine, divided by its  population.    (13) "Local tax effort factor" means for each town  and  village,  its  local  tax effort per capita divided by the average local tax effort per  capita for towns or villages as appropriate.    (14) "Average local tax effort per capita" means for towns the sum  of  the  local tax efforts per capita for all towns divided by the number of  towns; "average local tax effort per capita" means for villages the  sum  of  the  local  tax  efforts  per capita for all villages divided by the  number of villages.    (15) Provided, however, that for a town or village created on or after  January first,  nineteen  hundred  eighty-one,  the  population  density  pursuant to subparagraph five of this paragraph, the full value pursuant  to  subparagraph  six  of  this  paragraph, and the local tax effort per  capita pursuant to subparagraph twelve of this paragraph  shall  pertain  to  the  first  completed  local fiscal year following such creation for  which  applicable  information  is  available  as  determined   by   the  comptroller.    b. City aid. The sum of one hundred two million three hundred eighteen  thousand   three  hundred  seventeen  dollars  ($102,318,317)  shall  be  apportioned to cities as follows:    (1) The sum of sixty-two million two hundred twenty-two thousand three  hundred thirteen dollars  ($62,222,313)  shall  be  apportioned  in  the  following manner:       City of Buffalo .................................. $22,476,436       City of Rochester ................................ $11,140,494       City of Yonkers .................................. $12,508,626       City of Syracuse ................................. $ 7,817,890       City of Albany ................................... $ 3,812,897       City of Binghamton ............................... $ 2,345,367       City of Plattsburgh .............................. $   508,162       City of White Plains ............................. $ 1,612,441    (2)  The  sum  of  forty  million  ninety-six  thousand  four  dollars  ($40,096,004) shall be apportioned to cities according to the  following  formula:    For all cities having a population of less than one hundred thousand a  numerical  ranking  between  one  and  fifty-six shall be assigned. Such  ranking shall correspond to each city's position in a schedule  of  full  value tax rates of all such cities arranged in descending order.An  aid  rate for each city with a population of less than one hundred  thousand shall be determined from the following schedule:       Cities with Rankings                                  Aid Rate       One through twelve.....................................$ 17.00       Thirteen through twenty-three..........................$ 15.00       Twenty-four through thirty-four........................$ 13.00       Thirty-five through forty-five.........................$ 11.00       Forty-six through fifty-six............................$ 10.00    For each city not eligible for apportionments pursuant to subparagraph  one  of  this  paragraph, a base aid amount shall be calculated equal to  the population of such city multiplied by its aid rate.  For  each  such  city  an aid percentage shall be calculated equal to its base aid amount  divided by the sum of the base aid amounts  for  all  such  cities.  The  amount  of  special  aid  to  be  apportioned to each such city shall be  calculated by multiplying such city's aid percentage  by  forty  million  ninety-six thousand four dollars ($40,096,004).    c.  Town  aid.  The  sum  of  nineteen million five hundred forty-four  thousand  seven  hundred  twenty-six  dollars  ($19,544,726)  shall   be  apportioned to towns according to the following formula:    For  each  town, a population density factor shall equal the lesser of  the amount calculated by dividing such town's population density by  the  average population density for towns, or the number five;    For  each  town,  a  taxing  capacity  factor  shall  be calculated by  dividing the average taxing capacity for towns  by  such  town's  taxing  capacity;    For   each   town,  a  weighted  population  shall  be  calculated  by  multiplying such  town's  population  by  the  product  of  such  town's  population density factor multiplied by the sum of such town's local tax  effort factor plus such town's taxing capacity factor;    For  each  town,  an  aid  percentage shall be calculated equal to the  weighted population of such town divided by  the  sum  of  the  weighted  populations for all towns;    The  amount  to  be  apportioned  to  each town shall be calculated by  multiplying such town's aid percentage by nineteen million five  hundred  forty-four thousand seven hundred twenty-six dollars ($19,544,726).    Notwithstanding  the  definition  of  town  in  paragraph  a  of  this  subdivision, any town as defined in section two of the town  law,  which  is  not  included  in  the  definition  of  town  in paragraph a of this  subdivision shall be apportioned three hundred ninety-two  dollars.  The  total  of  any  such  amounts shall be deducted on a pro rata basis from  those towns apportioned  more  than  three  hundred  ninety-two  dollars  pursuant to the above formula.    In  such case where the apportionment to a town in accordance with the  above formula is less than three hundred ninety-two dollars,  such  town  shall  be  apportioned  three hundred ninety-two dollars. The difference  between three hundred  ninety-two  dollars  and  the  amount  determined  pursuant  to  such  formula  shall  be deducted on a pro rata basis from  those towns apportioned  more  than  three  hundred  ninety-two  dollars  pursuant to such formula.    d.   Village   aid.  The  sum  of  twenty-six  million  three  hundred  eighty-five thousand  three  hundred  eighty-one  dollars  ($26,385,381)  shall be apportioned to villages according to the following formula:    For  each  village, a population density factor shall equal the lesser  of the amount calculated by dividing such village's  population  density  by the average population density for villages, or the number five;    For  each  village,  a  taxing  capacity factor shall be calculated by  dividing the average taxing capacity  for  villages  by  such  village's  taxing capacity;For  each  village,  a  weighted  population  shall  be  calculated by  multiplying such village's population by the product of  such  village's  population  density factor multiplied by the sum of such village's local  tax effort factor plus such village's taxing capacity factor;    For  each  village, an aid percentage shall be calculated equal to the  weighted population of such village divided by the sum of  the  weighted  populations for all villages;    The  amount  to  be apportioned to each village shall be calculated by  multiplying such village's aid percentage by  twenty-six  million  three  hundred   eighty-five   thousand   three   hundred   eighty-one  dollars  ($26,385,381).    Notwithstanding the definition of  village  in  paragraph  a  of  this  subdivision, any village as defined in section fifty-four of the general  construction  law, which is not included in the definition of village in  paragraph a of this  subdivision  shall  be  apportioned  three  hundred  ninety-two dollars. The total of any such amounts shall be deducted on a  pro  rata  basis from those villages apportioned more than three hundred  ninety-two dollars pursuant to the above formula.    In such case where the apportionment to a village in  accordance  with  the  above  formula  is less than three hundred ninety-two dollars, such  village shall be  apportioned  three  hundred  ninety-two  dollars.  The  difference  between  three  hundred  ninety-two  dollars  and the amount  determined pursuant to such formula shall be  deducted  on  a  pro  rata  basis from those villages apportioned more than three hundred ninety-two  dollars pursuant to such formula.    e.   Special   city,  town,  village  aid.  (1)  Not  later  than  May  twenty-fifth of each state fiscal year the comptroller shall certify  to  the  director  of  the  budget,  the  chairman  of  the  senate  finance  committee, and the chairman of the assembly ways  and  means  committee,  the  amount  of special city, town, village aid which is payable to each  city,  town  and  village  for  such  fiscal  year  pursuant   to   this  subdivision.    (2) For each state fiscal year the amount apportioned pursuant to this  subdivision  and certified as payable pursuant to this subdivision shall  be paid to each city, town and village (i) on the last day of its  local  fiscal  year  which  is current as of October thirty-first of such state  fiscal year or (ii)  on  February  first  of  such  state  fiscal  year,  whichever  is  earlier; provided, however, that the payment date for any  city, town or village shall be March fifteenth,  of  such  state  fiscal  year  if  the  comptroller  receives  a  written  request for such later  payment date from the chief fiscal officer of such city, town or village  at least ten days prior to the date on which the payment would otherwise  have been made. The comptroller shall notify the director of the budget,  the chairman of the senate finance committee and  the  chairman  of  the  assembly ways and means committee of any such written request.    f.  Notwithstanding any provision of this subdivision to the contrary,  for fiscal years beginning April first, nineteen  hundred  eighty-eight,  the  amount  apportioned to each city, town and village pursuant to this  subdivision shall be multiplied by sixty-six percent.    8. Use of per capita state aid. a. The chief fiscal officer  of  every  county,  city,  village  and  town shall pay the amounts received by him  under the provisions of this  section  into  the  general  fund  of  the  county,  city, village or town for general county, city, village or town  purposes respectively, except that such amounts received by a  town  for  the  town  outside village area shall be used for the following purposes  in the order stated: (1) for town purposes for which taxes may be levied  on the area of the town outside of villages, (2)  as  a  credit  against  amounts  of  taxes  levied  or  to  be  levied ad valorem for other townpurposes on all taxable property in the town outside village  area,  (3)  as  a  credit against amounts of taxes levied or to be levied ad valorem  for county purposes on all taxable property in the town outside  village  area,  (4)  as a credit against special ad valorem levies on property in  the town outside village area in a town where the  entire  town  outside  village  area is subject to special ad valorem levies provided that such  credit shall be a uniform rate on assessed valuation in all parts of the  town outside village area and such uniform rate  shall  not  exceed  the  total of the rates for special ad valorem levies in any part of the town  outside village area. The rate on assessed valuation for each special ad  valorem  levy,  as  shown  on the tax bill for each parcel, shall be the  rate before application of such credit. Such credit shall be shown as  a  rate  on  assessed  valuation  and  as a percentage of the total of such  rates for such special ad valorem  levies  on  such  parcel.  Each  such  special  ad  valorem  rate  shall be deemed to have been reduced by such  percentage.    b. In no event shall such amounts received by  a  town  for  the  town  outside village area be used as part or all of the local share necessary  to qualify for state assistance pursuant to the highway law.    9.    a. Notwithstanding any inconsistent provision of this section or  of any other provision of law to the contrary, the  payment  of  general  purpose local government aid for the support of local government for the  state  fiscal  year  commencing April first, two thousand four, shall be  paid from an appropriation made for such purposes pursuant to the public  protection and general government budget for such state fiscal year in a  manner consistent with this subdivision. Subdivisions one through  eight  of  this  section  shall  not be applicable to the payment of per capita  state aid for the support of local government.    b. Notwithstanding any inconsistent provision of article five  of  the  general  construction  law,  in  the fiscal year of the state commencing  April first, two thousand four, any city  having  a  population  of  one  million  or more shall be entitled to receive the same amount of general  purpose, local government aid that it received for such purpose pursuant  to chapter fifty of the laws of two  thousand  three,  constituting  the  public  protection and general government budget, and section fifty-four  of the state finance law, as added by section  twelve  of  chapter  four  hundred  thirty  of the laws of nineteen hundred ninety-seven, as if the  provisions of such section fifty-four were in full force and effect  for  the  entire state fiscal year commencing April first, two thousand four.  Except as provided in paragraph c of this subdivision, each city,  other  than  any  city  having  a  population  of one million or more, town and  village that was  appropriated  general  purpose  local  government  aid  pursuant  to  chapter  fifty  of the laws of two thousand three shall be  entitled to receive a total of one hundred five percent of the amount of  aid that it would be entitled to receive under section fifty-four of the  state finance law, as added by section twelve of  chapter  four  hundred  thirty  of  the  laws  of  nineteen  hundred  ninety-seven,  as  if  the  provisions of such section fifty-four were in full force and effect  for  the  entire state fiscal year commencing April first, two thousand four.  Notwithstanding the provisions of this subdivision in the  state  fiscal  year  commencing  April  first,  two  thousand  four the village of East  Nassau, Rensselaer county, newly  incorporated  on  January  fourteenth,  nineteen  hundred  ninety-eight,  shall  be entitled to receive the same  amount of general purpose local government aid that it received for such  purpose pursuant to chapter fifty of the laws of two thousand three. All  aid pursuant to this section shall be paid in the  same  "on  or  before  month  and  day"  manner  as  specified  in chapter fifty of the laws of  nineteen hundred ninety-six, constituting the general government budget.c. Consolidations, mergers,  or  dissolutions-entitlement  to  general  purpose  local  government  aid.  In  the  case where any city, town, or  village consolidates, merges or dissolves, and the  resulting  successor  government  has  filed  with  the  office  of  the  state  comptroller a  certificate  of  any  such  consolidation,  merger, or dissolution, such  successor government shall  be  entitled  to  receive  any  payments  of  general  purpose  local government aid which, pursuant to paragraph b of  this subdivision, would have been otherwise payable  to  the  individual  cities, towns, or villages who were party to such consolidation, merger,  or  dissolution  in addition to the general purpose local government aid  such  successor  government  is  entitled  to  receive   had   no   such  consolidation,  merger,  or  dissolution  occurred. The annual amount of  general purpose local government aid that any city, town, or village  in  which  a  municipality  has  consolidated, merged, or dissolved shall be  eligible to  receive  on  the  date  such  city,  town,  or  village  is  consolidated, merged, or dissolved shall continue to be paid pursuant to  paragraph  b  of  this subdivision for every state fiscal year following  the date of such consolidation, merger,  or  dissolution.  In  instances  where  only  a  portion  of  a  city,  town,  or  village  is party to a  consolidation, merger, or dissolution, general purpose local  government  aid  payable  to the resulting successor government shall include only a  pro rata share of the aid otherwise due and payable to such city,  town,  or  village.  Such  pro  rata share shall be based on a ratio of the two  thousand  federal   decennial   census   population   of   the   portion  consolidated, merged, or dissolved as compared to the total two thousand  federal  decennial census population of the city, town, or village party  to such consolidation, merger, or dissolution.    d. Notwithstanding any other law to the contrary, in the state  fiscal  year  beginning  April  first,  two thousand four, and each state fiscal  year thereafter, the city of Amsterdam shall receive on or  before  June  twenty-fifth,  the  same amount of aid it received by June twenty-fifth,  two thousand three, plus, pursuant to a memorandum of understanding with  the director  of  the  budget,  three  hundred  fifty  thousand  dollars  ($350,000) that would have been payable on or before March thirty-first,  two thousand five.    e.  Notwithstanding any other law to the contrary, in the state fiscal  year beginning April 1, 2004, and each  state  fiscal  year  thereafter,  twelve   million   five   hundred   thousand  dollars  ($12,500,000)  of  supplemental municipal aid otherwise due and payable on or before  March  31  shall  be  paid  to the city of Yonkers, pursuant to a memorandum of  understanding with the director of the budget, on or before June 30.    10.  Aid  and  incentives  for  municipalities.  Notwithstanding   any  inconsistent  provision of this section or of any other provision of law  to the contrary, the payment of general purpose local government aid for  the support of local government for state fiscal years commencing  April  first,  two thousand seven, shall be paid from an appropriation made for  the aid and incentives for municipalities program pursuant to the public  protection and general government budget for such state fiscal years  in  a manner consistent with this subdivision. Subdivisions one through nine  of  this  section  shall  not be applicable to the payment of per capita  state aid for the support of local government.    a. Definitions.  When  used  in  this  subdivision,  unless  otherwise  expressly stated:    (i)  "Municipality"  means  a  city  with  a  population less than one  million, town or village.    (ii) "Aid and incentives for municipalities" means the  total  of  all  aid  payable  to  municipalities pursuant to this subdivision except for  grants payable pursuant to paragraphs j, m and n of this subdivision.(iii) "Full valuation" means "full valuation for taxable purposes"  as  reported  in  the state comptroller's special report on local government  finances for New York state for local fiscal  years  ended  three  years  prior  to  the beginning of the state fiscal year in which an additional  annual  apportionment  or  per  capita adjustment is payable pursuant to  paragraphs d and e of this subdivision.    (iv) "Population" means population data based  upon  the  most  recent  federal decennial census.    (v)  "Full  valuation  per  capita"  means  the  full  valuation  of a  municipality divided by the population of such municipality.    (vi) "Average full valuation per capita for municipalities" means  the  sum  of  the full valuation for municipalities divided by the sum of the  population of the municipalities as reported in the state  comptroller's  special report on local government finances for New York state for local  fiscal  years  ended  three  years  prior  to the beginning of the state  fiscal year in which an additional annual apportionment  or  per  capita  adjustment   is   payable  pursuant  to  paragraphs  d  and  e  of  this  subdivision.    (vii) "State aid"  means  the  total  amount  of  aid  a  municipality  received  in  the state fiscal year commencing April first, two thousand  six, under  the  aid  and  incentives  for  municipalities  program,  as  appropriated in chapter fifty of the laws of two thousand six, and under  the  additional  municipal aid program pursuant to section two of part A  of chapter fifty-six of the laws of two thousand six, as appropriated in  chapter fifty of the laws of two thousand six.    (viii) "Prior year aid" means:    (1) for the state fiscal year commencing  April  first,  two  thousand  seven,  the  total amount of state aid a municipality or county having a  population  of  less  than  one  million  but  more  than  nine  hundred  twenty-five  thousand  according  to the federal decennial census of two  thousand received in the state fiscal year commencing April  first,  two  thousand six.    (2)  for  the  state  fiscal year commencing April first, two thousand  eight and in each state fiscal year thereafter,  the  base  level  grant  received  in  the  immediately  preceding  state fiscal year pursuant to  paragraph  b  of  this  subdivision,  excluding  any  deficit  reduction  adjustment  pursuant  to  paragraph  e-1  of  this subdivision, plus any  additional apportionments received in such year pursuant to paragraph  d  of this subdivision and any per capita adjustments received in such year  pursuant  to  paragraph  e  of  this subdivision plus any additional aid  received in such year pursuant to paragraph p of this subdivision.    (ix)  "Per  capita  state  aid"  means  the  prior  year  aid  for   a  municipality  divided  by the population of the municipality as reported  in the most recent federal decennial census.    b. Base level grants. (i) Within amounts  appropriated  in  the  state  fiscal year commencing April first, two thousand seven and in each state  fiscal  year thereafter, there shall be apportioned and paid to a county  with a population of less than one million but more  than  nine  hundred  twenty-five  thousand  according  to the federal decennial census of two  thousand, cities with a population of less than one million,  towns  and  villages  a  base  level  grant in an amount equal to the prior year aid  received by such county, city, town or village.    (ii)  Notwithstanding  subparagraph  (i)  of  this  paragraph,  within  amounts  appropriated  in  the state fiscal year commencing April first,  two  thousand  ten,  there  shall  be  apportioned  and  paid  to   each  municipality a base level grant in an amount equal to the prior year aid  received  by  such  municipality  minus  a  base  level grant adjustment  calculated in accordance with clause two of this subparagraph.(1) When used in this subparagraph, unless otherwise expressly stated:    (A)  "2008-09  AIM funding" shall mean the sum of the base level grant  pursuant to this paragraph, additional annual apportionment pursuant  to  paragraph  d  of  this  subdivision,  per  capita adjustment pursuant to  paragraph e of this  subdivision  and  special  aid  and  incentives  to  certain  eligible cities as appropriated in chapter fifty of the laws of  two thousand eight, as amended  by  chapter  one  of  the  laws  of  two  thousand  nine,  apportioned  and paid to such municipality in the state  fiscal year commencing April first, two thousand eight.    (B) "2008  total  revenues"  shall  mean  "total  revenues"  for  such  municipality  as  reported  in the state comptroller's special report on  local government finances for New York  state  for  local  fiscal  years  ended in two thousand eight.    (C)  "AIM  reliance"  shall  mean  2008-09  AIM funding expressed as a  percentage of 2008 total revenues.    (2) The base level grant adjustment shall equal:    (A) two percent of prior year aid if AIM reliance  was  at  least  ten  percent, or    (B)  five  percent of prior year aid if AIM reliance was less than ten  percent.    (iii) Notwithstanding subparagraph (i) of  this  paragraph,  a  county  with  a  population  of less than one million but more than nine hundred  twenty-five thousand according to the federal decennial  census  of  two  thousand  shall  not receive a base level grant in the state fiscal year  commencing April first, two thousand ten or in  any  state  fiscal  year  thereafter.    c. "Fiscal distress indicators" shall include:    (i)  Full  valuation per capita less than fifty percent of the average  full valuation per capita for municipalities.    (ii) A population at least ten percent less  than  the  population  as  reported in the nineteen hundred seventy federal decennial census.    (iii)  Greater than sixty percent real property tax limit exhausted in  the most recent local fiscal year as reported to  the  division  of  the  budget by the state comptroller.    (iv)  A  percentage  of individuals	
	











































		
		
	

	
	
	

			

			
		

		

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Stf > Article-4-a > 54

§  54.  Per  capita  state aid for the support of local government. 1.  Definitions. When used  in  this  section,  unless  otherwise  expressly  stated:    a.  (1)  "Population"  of  a  county,  city, town or village means the  population as shown by the latest  preceding  decennial  federal  census  completed and published as a final population count by the United States  bureau of the census preceding the commencement of the state fiscal year  in which the apportionment and payment are made, or a special population  census  certified  to  the  state  comptroller pursuant to this section,  whichever  is  later.  The  population  of  a  town  shall  include  the  population  of any village or villages or parts thereof within such town  but shall exclude the population of any city or part thereof within such  town.    (2) The population of  a  town  outside  village  area  shall  be  the  population  of  the  town  minus  the population of the area of the town  located in any village or villages for the same year and  shall  exclude  persons residing within the boundaries of a military post or reservation  under  the  jurisdiction  of  the  United States to the extent that they  exceed twenty-five percent of the  population  of  a  town  outside  the  village area.    (3)  Where there is an alteration in the boundaries of a county, city,  village, town or town outside village  or  a  municipality  is  created,  population  shall  be  determined in accordance with subdivision four of  this section.    (4) Population excludes the reservation and school  Indian  population  and  inmates  of  state institutions under the direction, supervision or  control of the state department of correctional services and  the  state  department  of  mental  hygiene  and  the  inmates of state institutions  operated and maintained by the state division for youth.    (5) Where the director of the  United  States  bureau  of  the  census  certifies  that  the  population  of a county, city, town or village, as  shown by such latest preceding decennial or  special  population  census  should  be  corrected  because  it,  (a)  excludes a specified number of  persons who were actually residing in such county, city, town or village  at the time of such census,  or  (b)  includes  a  specified  number  of  persons  who  were  not  actually residing in such county, city, town or  village at the time of such census, a copy of such certificate shall  be  filed  by  the  locality or state agency receiving such certificate with  the state comptroller within ten days of receipt. In the case of a  gain  in  population, the specified number shall be added to the population on  the basis of which moneys are apportioned and paid in state fiscal years  subsequent to  the  date  such  certificate  is  filed  with  the  state  comptroller.  In  the case of a loss in population, the specified number  shall be subtracted from the population of such county,  city,  town  or  village  on the basis of which moneys are apportioned and paid under the  provisions of this section commencing with the first state  fiscal  year  beginning  not  less  than six months after the date such certificate is  required to be filed with the state comptroller.    b.  "Special  population  census"  or  "special  census"   means   the  population  of  a  county, city, town or village certified by the United  States bureau of the  census  as  of  a  date  not  earlier  than  March  fifteenth and not later than May fifteenth in any year subsequent to the  latest  federal  decennial  census, which shall have been filed with the  state comptroller and not subsequently withdrawn, in accordance with the  provisions of subdivision three of this section.    c. "Full value" of a county, city, village or town  means  the  amount  which  results  from  dividing  the  total  assessed  valuation  of real  property taxable by it on its assessment roll by the state  equalizationrate  established  by the state board of real property services for such  roll except as otherwise provided in subdivision four of  this  section.  The  assessment  roll of a county shall be the aggregate of the assessed  valuations  taxable  for  county purposes on the assessment rolls of the  cities and towns therein and the state equalization rate applied thereto  shall be the county-wide rate established by the state  board  for  such  roll  in  any  case where a regular or special census for all or part of  the county taken in nineteen hundred sixty-six or a later year  is  used  in the county aid calculation.    In  the case of the city of New York, the city-wide state equalization  rate established pursuant to article twelve of the real property tax law  shall be used except that, if no such rate has been established for  the  roll used in the calculation, the equalization rate shall be computed as  provided  in  subdivision  one  of section four hundred eighty-nine-l of  such law.    "Full value" of a town outside village means the full  value  obtained  by  applying  the  state  equalization  rate of the town to the assessed  value of the unincorporated area of the town calculated on the basis  of  the  town  assessment  roll,  except that where subdivision four of this  section applies town outside village  full  value  shall  be  calculated  under the provisions of such subdivision. Where the full value of a town  includes  property  located within a city, the town outside village full  value shall be calculated as if such city was a village.    The assessment roll used in calculating aid for a city, village,  town  or  town outside village under this section shall be the assessment roll  completed in the calendar year preceding the calendar year of the census  used in the calculation.    The assessment roll used in calculating aid for a  county  under  this  section  shall  be  the  county-wide  assessment  roll  completed in the  calendar year preceding the calendar year of the latest census used  for  all or part of the county in such calculation.    Where full value is authorized to be estimated pursuant to subdivision  four of this section such estimated full value shall be used.    An  assessment roll shall be deemed to have been completed on the last  date on which such roll was authorized by law to be finally completed.    d. "Personal income" of a county means the estimate of the  income  of  the  residents  of  the county, certified by the state tax commission in  accordance with the provisions of this paragraph, for the  taxable  year  preceding  the  year  of  the latest population census for the county or  part thereof to be used in calculating per  capita  aid  payments  under  this section.    The  commissioner of taxation and finance shall prepare and furnish to  the state board of real property services by October fifteenth  of  each  year, a certified report setting forth an estimate of the total New York  adjusted  gross  income, as defined in section six hundred twelve of the  tax law, of all residents of the state and of each county  based  on  an  examination  of  personal  income  tax  returns  filed  with  the  state  department of taxation and finance for the preceding taxable year  under  article twenty-two of the tax law.    e.  "Full  value  per capita" of a county, city, town, village or town  outside village means the full  value  of  such  municipality  or  area,  divided by the population thereof.    f.  "Personal income per capita" of a county means the personal income  of the county divided by the population of the county.    g. "Average of full value and personal income per capita" of a  county  means  the  average of the full value per capita and personal income per  capita of the county determined as provided by paragraphs  e  and  f  of  this subdivision for payments to the county during the state fiscal yearexcept   that  the  amount  for  personal  income  per  capita  used  in  calculating such average shall be multiplied by the  ratio  computed  to  the  sixth  decimal  point  of  the aggregate full value of taxable real  property  in  the state to the aggregate personal income of residents of  the state, for the calendar year preceding the year of the latest census  to be used in the calculation of per capita aid payable to the county in  such state fiscal year. In computing such  ratio  full  value  shall  be  calculated upon the basis of assessment rolls completed in such calendar  year  and  personal  income shall be the estimate filed by the state tax  commission pursuant to paragraph d of  this  subdivision  for  the  same  calendar year.    h. "County", for the purposes of computation and payment of per capita  aid  to  counties  under this section, means each county located outside  the city of New York and the city of New York.    i. "Town outside village" or "town outside  village  area"  means  the  area  of  any  town  which  is  not  included within the boundaries of a  village.    j. The comptroller and the commissioner of taxation and finance  shall  jointly prepare and furnish to the state board of real property services  by  June  fifteenth of each year, a certified report setting forth total  state tax collections during the prior state fiscal year.    "Total state tax collections", for the  purposes  of  computation  and  payment of aid under this section, means all net revenues accrued to any  fund  of the state pursuant to the following provisions during the prior  state fiscal year:    (1) section twenty-five of chapter nine hundred twelve of the laws  of  nineteen hundred twenty, as amended;    (2)  section  two hundred nineteen of the racing, pari-mutuel wagering  and breeding law, as amended;    (3) article nine of the tax law, except fees  and  considerations  for  releases of liens;    (4)  article nine-A of the tax law, except fees and considerations for  releases of liens;    (5) article ten of the tax law, except  fees  and  considerations  for  releases of liens;    (6) article twelve of the tax law;    (7) article twelve-A of the tax law, except license fees under section  two hundred eighty-three-a of the tax law;    (8) article thirteen of the tax law;    (9) article eighteen of the tax law;    (10) article twenty of the tax law;    (11) article twenty-one of the tax law;    (12) article twenty-two of the tax law;    (13) article twenty-six of the tax law;    (14) article twenty-six-A of the tax law;    (15) article twenty-eight of the tax law;    (16) article thirty-one of the tax law;    (17) article thirty-two of the tax law;    (18) article thirty-three of the tax law;    (19) sections two hundred eight, two hundred twenty-eight, two hundred  twenty-nine,  three  hundred  eighteen,  four  hundred eighteen and five  hundred twenty-seven of the racing, pari-mutuel  wagering  and  breeding  law;    (20) the alcoholic beverage control law; and    (21)  the  vehicle  and  traffic  law  for  the  registration of motor  vehicles, trailers  and  motorcycles,  for  licenses  to  operate  motor  vehicles, as operators or chauffeurs, and for learners' permits, and forlicenses  for  drivers  schools,  automobile  dealers,  and  for lost or  cancelled licenses and certificates.    2.  Annual apportionment.  During each fiscal year of the state, there  shall be apportioned and paid to the several counties, cities, towns and  villages, from moneys appropriated by the  state,  for  the  support  of  local  government including the state portion of local matching funds as  required by section three hundred three, subdivision two of the  Omnibus  Crime  Control  and  Safe Streets Act of 1968, as amended, the following  amounts:    a. City, village and town outside village.  To each city  and  village  and  to  each town for the town outside village area, an amount equal to  the population of such city, village or town outside village  multiplied  by the following rates: cities, eight dollars and sixty cents; villages,  three  dollars  and  sixty  cents;  and  town outside village areas, two  dollars and five cents, plus an increase in such rate of five cents  for  each  one  hundred dollars, or part thereof, by which the full value per  capita of the city, village or town outside village is less  than  eight  thousand dollars; and    b.  Town-wide.  To each town for the entire town area, an amount equal  to the population of the town multiplied by three dollars and fifty-five  cents; and    c. County.  To each county, an amount equal to the population of  such  county  multiplied  by sixty-five cents plus an increase in such rate of  five cents for each one hundred dollars, or part thereof, by  which  the  county average of full value and personal income per capita is less than  eight thousand dollars.    d.  Additional  apportionment.    During  the fiscal year of the state  beginning April first, nineteen hundred seventy-one  and  in  each  such  year  thereafter  prior  to the fiscal year of the state beginning April  first, nineteen hundred seventy-nine, there shall be paid to the cities,  counties, towns and villages of the state, in addition  to  the  amounts  provided  by  paragraphs  a,  b and c of this subdivision, an additional  apportionment calculated by determining the amount of  nine  percent  of  the  total  state personal income tax collections during the prior state  fiscal year, subtracting the total amount required under paragraphs a, b  and  c  of  this  subdivision,  determining  the  percentage  which  the  remainder  is  of the total payments under paragraphs a, b and c of this  subdivision, and then increasing the  amount  payable  to  each  county,  town,  village  and city under paragraphs a, b and c of this subdivision  by such percentage. During the fiscal year of the state beginning  April  first,  nineteen  hundred seventy-nine and in each such year thereafter,  there shall be paid to the counties, towns, villages and cities  of  the  state,  in  addition to the amounts provided by paragraphs a, b and c of  this subdivision, an additional apportionment calculated by  determining  the  amount  of  four per cent of the total state tax collections during  the prior state  fiscal  year,  as  certified  by  the  commissioner  of  taxation  and finance pursuant to paragraph j of subdivision one of this  section, subtracting the total amount required under paragraphs a, b and  c of this subdivision, determining the percentage which the remainder is  of the total payments under paragraphs a, b and c of  this  subdivision,  and then increasing the amount payable to each county, town, village and  city under paragraphs a, b and c of this subdivision by such percentage.    e.  Additional  city  apportionment.    On June twenty-fifth, nineteen  hundred seventy-one  and  in  each  year  thereafter  to  and  including  nineteen hundred seventy-eight, there shall be paid to the cities in the  state  in existence on April one, nineteen hundred sixty-eight an amount  equal to nine percent of the total state personal income tax collections  during the prior state  fiscal  year.  On  June  twenty-fifth,  nineteenhundred seventy-nine and in each year thereafter, there shall be paid to  the  cities  in  the state in existence on April first, nineteen hundred  sixty-eight, an  amount  equal  to  four  percent  of  total  state  tax  collections  during  the  prior  state  fiscal  year as certified by the  commissioner  of  taxation  and  finance  pursuant  to  paragraph  j  of  subdivision  one  of  this  section. Such amount shall be apportioned to  such cities on the basis of the percentage that the total population  of  each city bears to the total population of all cities in the state.    f.  Notwithstanding  any provision of law to the contrary, the amounts  apportioned to the cities of the state pursuant to paragraph a  of  this  subdivision  shall  be  paid on or before June twenty-fifth in the state  fiscal year commencing April first, nineteen hundred seventy-one and  on  or  before  June  twenty-fifth  of each subsequent state fiscal year and  when the fiscal year of  a  city  ends  on  April  thirtieth  an  amount  equivalent  to one-fourth of the amount payable to such city pursuant to  this paragraph and  paragraph  a  of  this  subdivision  shall  be  paid  annually  on  or before April twenty-fifth and when the fiscal year of a  city ends on May thirty-first an amount equivalent to  one-half  of  the  amount  payable  to such city pursuant to this paragraph and paragraph a  of  this  subdivision  shall  be  paid  annually  on   or   before   May  twenty-fifth.    3.  Filing and withdrawal of special population census.  a.  Filing. A  county, city, village or town may file on or before October first in any  year a special census of the population within its boundaries  certified  by  the  United  States  bureau of the census or a copy thereof and such  special census unless withdrawn as provided  herein  shall  be  used  in  apportioning  per capita state aid to such county, city, village or town  in subsequent state fiscal years until a later census  become  effective  for  such  apportionments  in  accordance  with  the  provisions of this  section.    b. Withdrawal.  A county, city, village or town upon notice filed with  the state comptroller on or  before  December  first  of  any  year  may  withdraw a special population census so filed. A special census filed by  a  county,  city,  village  or  town in nineteen hundred sixty-eight and  thereafter shall be used for the apportionment of per capita  state  aid  to  such  county, city, village or town in subsequent state fiscal years  until a later census becomes effective; provided, however, that if  such  special  census  would result in a lesser amount of per capita aid being  paid to such county, city, village  or  town  in  any  subsequent  state  fiscal year, such special census shall be deemed to have been withdrawn,  but  only  for purposes of the computation and payment of per capita aid  in such subsequent year.    c. Cross-filing by city, town or county.    Any  city  or  town  which  receives  a certification of a special population census from the United  States bureau of the census within ten days of its receipt shall file  a  copy  of  such certification with the chief fiscal officer of the county  within which it is located. Any county, which has a county-wide  special  population  census,  within  ten days of receipt of the certification by  the United States bureau of the census, shall file a copy with the chief  fiscal officer of  each  city,  village  and  town  located  within  its  boundaries.    d.  Notice  to  state  board of real property services of contract for  special census. Each county, city, village and town which enters into  a  contract  with  the  United  States  bureau  of the census for a special  population census  shall,  within  thirty  days  of  the  date  of  such  contract,  file  written  notice  with  the state board of real property  services.e. List of filings and withdrawals. On or before October fifth of each  year, the state comptroller shall furnish to the  state  board  of  real  property  services a list of the names of the counties, cities, villages  and towns which filed  special  population  censuses  pursuant  to  this  subdivision,  in  that  year, showing for each such locality the date of  such filing and in the case of a county which has so  filed  for  county  aid purposes a special census of some but not all of the cities or towns  located therein, the names of such cities and towns. A copy of each such  special  population census so filed shall be transmitted with such list.  On or before December fifth of each year, the  state  comptroller  shall  furnish  to  the  state  board  of real property services a list setting  forth the name  of  each  county,  city,  village  and  town  which  has  withdrawn  the  filing  of  a special population census pursuant to this  subdivision including, in the case of a  county  where  the  census  was  withdrawn  for  some  but not all of the cities and towns in the county,  the names of such cities and towns.    f. Notwithstanding paragraphs a through  e  of  this  subdivision,  no  special  census  shall  be  used  for the computation, apportionment and  payment of per capita state aid under this section to  a  county,  city,  town  or  village  for  the  state  fiscal years commencing April first,  nineteen  hundred  seventy-three,  nineteen  hundred  seventy-four   and  nineteen  hundred  seventy-five.  Where a special census has been taken,  certified by the United  States  bureau  of  the  census  for  the  year  nineteen  hundred  seventy-one  and duly filed by the municipality, such  census shall be used for the computation, apportionment and  payment  of  per capita aid under this section.    4.  Estimates  of  population,  full  value and equalization rates. a.  Changes in boundaries; dissolution of municipalities;  creation  of  new  municipalities; consolidation of municipalities. Where the boundaries of  a  county,  city, village, town or town outside village are altered or a  municipality is created, consolidated,  or  dissolved,  aid  under  this  section  shall  be  calculated  to  reflect  such  change beginning with  payments in the first state fiscal year commencing not less  than  three  months  after  the  effective  date  of  such  change. The county, city,  village or town shall file not later than February first in the  offices  of  the state comptroller and the state board of real property services,  a  certificate  of  any  change  in   boundaries,   dissolution   of   a  municipality,  consolidation of municipalities or incorporation of a new  municipality which  took  place  in  the  preceding  calendar  year  but  subsequent  to  January  first or on January first preceding the date of  filing and which affects the population or the full value of the county,  city, village or town for payments under this section. Where  population  or  full  value  to  be  used  in  calculating  such  payments is not in  existence, it shall be estimated by the state  board  of  real  property  services,  upon  the basis of information provided by the localities and  such other information as may be available, to reflect  the  effects  of  such  change.  Such  population  and full value shall be estimated for a  newly incorporated city or  village  or  consolidated  town  as  of  the  calendar  year  of  the effective date of incorporation or consolidation  except that full value so estimated shall be at the period  price  level  used  in  establishing  state  equalization  rates  for assessment rolls  completed in the preceding calendar year. For  other  municipalities  or  areas  affected  by  such  an  incorporation, consolidation or change in  boundaries, estimates of population and full value shall be  as  of  the  years  otherwise  applicable under this section. Where a municipality is  dissolved or consolidated, the annual  amount  which  such  municipality  would  be  eligible  to  receive  under  this  section  on  the date the  municipality is dissolved or consolidated, less the  increase  in  stateaid  under  this section which will be paid to the municipality in which  the territory of the dissolved or consolidated municipality  is  located  as  a  result of such dissolution or consolidation, shall continue to be  paid  for  the  first  year  following  dissolution or consolidation and  payments shall thereafter continue to be paid  for  an  additional  four  years  in  reduced  amounts  as  follows:  in  the second year following  dissolution or consolidation, eighty percent of such annual  amount;  in  the third year, sixty percent; in the fourth year, forty percent; in the  fifth  year, twenty percent; and thereafter such payments shall cease to  be paid. Such payments shall be paid to the city,  town  or  village  in  which  the  territory  of  the municipality dissolved or consolidated is  located, or in the event such territory would not be located in a  city,  town  or village, payment shall be made to the county. If such territory  is located in two or more cities, towns or villages, the  payment  shall  be  apportioned on the basis of population which was used in determining  the amount of aid under this section heretofore paid to the dissolved or  consolidated municipality.    b. Period price level adjustment.  Where the state  equalization  rate  for  an  assessment  roll  to be used in calculating payments under this  section is based on a different period price level than the equalization  rates generally  for  other  assessment  rolls  completed  in  the  same  calendar  year,  with  the  year  of completion defined as prescribed in  paragraph c of subdivision one of this section, a  special  equalization  rate  shall  be  established  for such roll upon the basis of the period  price level used generally in the  state  equalization  rates  for  such  other assessment rolls.    c.  Adjustment  for  differences between town and village roll.  Where  the town assessment roll used in calculating town outside  village  full  value  includes  taxable  property  located in a village, which property  does not appear as taxable on the assessment roll of the village used in  such calculation and where the assessed valuation of  such  property  in  all  villages in the town on the town assessment roll is five percent or  more of the total taxable assessed valuation of  property  in  the  town  outside  villages  on such town assessment roll, the state board of real  property services shall estimate the full  value  of  the  town  outside  village,  provided  that the supervisor of the town applies to the state  board on or before August first preceding the first state fiscal year in  which such estimated full value is used in making payments of per capita  state aid under this section.    d. Railroad ceiling adjustment. Where the  taxable  full  value  of  a  city, village or town declined by five percent or more between the years  nineteen hundred sixty-one and nineteen hundred sixty-two, as determined  by  application  of  the  state  equalization rates to the total taxable  assessed valuations on the assessment rolls of  such  city,  village  or  town  completed in such years, the state board of real property services  shall adjust the full value for nineteen hundred sixty-one  by  reducing  the  taxable  full  value of railroad real property, which was wholly or  partly exempt on the  assessment  roll  completed  in  nineteen  hundred  sixty-two  under  the provisions of title two-A or two-B of article four  of the real property tax law, to the full value of  such  railroad  real  property  which  was  taxable  on  the  first  assessment roll for which  railroad ceilings were established under such titles without  the  taper  adjustment  provided  in section four hundred eighty-nine-t of such law.  Town outside village full value shall be calculated by the  state  board  to  give  effect to a similar adjustment in any case where full value of  the town is required to be adjusted pursuant to this paragraph.    e. Lack of assessment roll or equalization  rate.  Where  on  November  first preceding the date of the annual certification of aid payments, anassessment  roll  or  an  equalization  rate  required  to  be  used  in  calculating such payments does not exist, full value shall be  estimated  by  the  state  board  of  real  property  services,  upon  the basis of  information provided by the localities and such other information as may  be available for that purpose.    5.  Information  to  be  supplied.  The  chief fiscal officer or other  official of any county, city, village or town shall, upon request of the  state board of real property services, furnish to  the  state  board  of  real  property  services  such  information  as  may be required for the  purpose of carrying out the provisions of this section.    6. Payments. a. The  state  board  of  real  property  services  shall  compute  and certify to the state comptroller in due time the amounts of  per capita aid payable to counties, cities, villages and towns  pursuant  to this section. For towns, the certification shall set forth separately  the amounts payable for town-wide and for town outside village purposes,  and  for the city of New York the state board shall set forth separately  the amounts payable under the city and county per capita grants.    b. The rates established and the calculations and  estimates  made  by  the state board pursuant to this section shall be filed in the office of  the state board.    c. Upon such certification of the amounts payable to counties, cities,  villages and towns for town-wide and town outside village purposes, such  per capita aid shall be apportioned and paid to the chief fiscal officer  of  each  such locality pursuant to this section on audit and warrant of  the state comptroller out of moneys appropriated by the legislature  for  such  purpose  to  the  credit  of  the  local assistance account in the  general fund of the state treasury;  provided  however  that  upon  such  certification  of  amounts  payable  to  the  city of New York, such per  capita aid shall be apportioned and paid as  follows:  (i)  any  amounts  required to be paid to the city university construction fund pursuant to  the  city university construction fund act, (ii) any amounts required to  be paid to the New York city housing development corporation pursuant to  the New York city housing development corporation act, (iii) any amounts  required to be paid by the city to the New York city  transit  authority  pursuant  to  the  provisions  of  chapter seven of the laws of nineteen  hundred seventy-two, (iv) any amounts required to be paid by the city to  the state to repay an advance made in nineteen hundred  seventy-four  to  subsidize  the  fare  of  the  New York city transit authority, (v) five  hundred thousand dollars to the chief fiscal officer of the city of  New  York for payment to the trustees of the police pension fund of such city  pursuant  to  the  provisions  of  paragraph e of this subdivision, (vi)  eighty  million  dollars  to  the  special  account  for  the  municipal  assistance  corporation  for  the  city  of  New  York  in the municipal  assistance tax fund created pursuant to  section  ninety-two-d  of  this  chapter  to  the  extent  that  such  amount  has  been  included by the  municipal assistance corporation  for  the  city  of  New  York  in  any  computation for the issuance of bonds on a parity with outstanding bonds  pursuant  to  a  contract  with  the  holders of such bonds prior to the  issuance of any other bonds  secured  by  payments  from  the  municipal  assistance  state  aid  fund created pursuant to section ninety-two-e of  this chapter, (vii) the balance to the special account for the municipal  assistance corporation for  the  city  of  New  York  in  the  municipal  assistance  state  aid  fund created pursuant to section ninety-two-e of  this chapter, and (viii) any amounts to be refunded to the general  fund  of  the  state  of New York pursuant to the annual appropriation enacted  for  the  municipal  assistance  state  aid  fund.  Notwithstanding  any  existing  law,  no payments of per capita aid payable to the city of New  York shall be paid to the state of New York municipal bond bank  agency,the  New York state sports authority or the transit construction fund so  long as amounts of such aid are required to be paid into  the  municipal  assistance  state aid fund, and thereafter, after payment of the amounts  described  in  subparagraphs  (i)  through  (viii) of this paragraph the  balance shall be paid (A) to the state in repayment of the appropriation  of two hundred fifty million  dollars  made  to  the  city  pursuant  to  chapter  two  hundred  fifty-seven  of  the  laws  of  nineteen  hundred  seventy-five providing emergency financial assistance to the city of New  York at the extraordinary session held in such year, as amended, (B)  to  the  state of New York municipal bond bank agency to the extent provided  by section twenty-four hundred thirty-six of the public authorities law,  (C) to the New York state sports authority to  the  extent  provided  by  section  twenty-four  hundred sixty-three of the public authorities law,  (D) to the transit construction fund to the extent provided  by  section  twelve   hundred  twenty-five-i  of  the  public  authorities  law,  and  thereafter (E) to the city.    d. The amounts so annually apportioned shall be  paid  in  four  equal  installments as follows:    (1)  to the city of New York, on the twenty-fifth days of April, June,  October and February;    (2) to every county, city, village or town, other than the city of New  York, whose fiscal year commences on the first day of June or  July,  on  the twenty-fifth days of April, May, September and December;    (3) to every county, city, village or town whose fiscal year commences  on  the  first day of December, on the twenty-fifth days of April, July,  September and November;    (4) to any town in Westchester county whose boundaries are coterminous  with those of one village, on the same days on  which  installments  are  payable to such village pursuant to this paragraph; and    (5)  to every other county, city, village or town, on the twenty-fifth  days of April, July, September and December.    e. The chief fiscal officer of the city of New York  shall,  from  the  amounts  so  received by him, pay to the board of trustees of the police  pension fund of such city, the aggregate  annual  sum  of  five  hundred  thousand  dollars for the purposes of such fund and the balance into the  general fund of such city.    f. Where a town applies an amount received under this section  to  the  reduction of the county tax in the town-wide area or in the town outside  village  area,  or  as a credit against special ad valorem levies in the  town outside village area as  provided  in  subdivision  eight  of  this  section,  the  town  shall  file  notices  thereof with the chief fiscal  officer of the county and the state comptroller, within five days  after  the  last  day  for  adoption  of the town budget. Such amounts shall be  credited against the amount of taxes or special ad valorem levies to  be  levied   for  such  purposes  in  the  designated  area  and  the  state  comptroller shall pay to the chief fiscal officer of  the  county,  from  the moneys apportioned to the town for town-wide purposes or for outside  of village purposes, as the case may be, the amounts so credited against  the county tax or special ad valorem levies, in the same manner as other  payments to counties under this section.    g.  Notwithstanding  any provision of the law to the contrary, any aid  derived by any city pursuant to paragraph d of subdivision two  of  this  section  for  the  state  fiscal  year  commencing April first, nineteen  hundred seventy-one and each subsequent state fiscal year which  exceeds  the  total  aid paid to such city pursuant to paragraph a of subdivision  two of this section during the state fiscal year commencing April first,  nineteen hundred seventy shall be paid on  June  twenty-fifth,  nineteenhundred  seventy-one  and  on June twenty-fifth of each subsequent state  fiscal year.    h. Notwithstanding any provision of law to the contrary, payments made  pursuant to subdivision two of this section during April and May of each  state  fiscal  year  shall  be  based  on  estimates  of total state tax  collections  to  be  provided  jointly  by  the  comptroller   and   the  commissioner of taxation and finance to the state board of real property  services  on or before April fifteenth of each year. Notwithstanding any  provision of law to the contrary, amounts so paid during the balance  of  each   state  fiscal  year  shall  compensate  for  any  overpayment  or  underpayment which may have occurred during April and May of such fiscal  year.    i. Notwithstanding any other provision of law, the amount  payable  on  June  twenty-fifth, to a city having a population of one million or more  pursuant to this subdivision shall be  reduced  by  fifty-three  million  five   hundred   eighty-five  thousand  five  hundred  eighteen  dollars  ($53,585,518).  Such  fifty-three  million  five   hundred   eighty-five  thousand  five  hundred  eighteen dollars ($53,585,518) shall be paid to  such city on the December fifteenth next  following  June  twenty-fifth,  which  payment  shall be for an entitlement period ending June thirtieth  of the month in which the June twenty-fifth payment is made.    7. Apportionment of special city, town and  village  aid.  During  the  state  fiscal  year beginning April first, nineteen hundred eighty-eight  and in each year  thereafter  aid  to  cities,  towns  and  villages  in  addition  to the amounts apportioned pursuant to subdivision two of this  section shall be apportioned, according to this subdivision.    a. Definitions. As used in this subdivision:    (1) "City" means each city having a population less than  one  million  persons.    (2)  "Town"  means  a  town for which complete population, full value,  land area, and local tax effort per capita information,  as  defined  in  this subdivision, are available as determined by the comptroller.    (3)  "Village"  means  a  village  for which complete population, full  value, land area, and  local  tax  effort  per  capita  information,  as  defined  in  this  subdivision,  are  available  as  determined  by  the  comptroller.    (4) "Population" means for towns and villages the final population  as  shown   by   the  nineteen  hundred  eighty  decennial  federal  census;  "population" for cities means the  final  population  as  shown  by  the  nineteen hundred seventy decennial federal census.    (5)  "Population  density"  means  for each town and village an amount  equal to its population divided by its  total  land  area  expressed  in  square  miles  as  of  the  last  day of the local fiscal year ending in  nineteen hundred seventy-nine.    (6) "Full value" means for each town and village an  amount  equal  to  the  total  taxable  assessed  value  of property on the assessment roll  completed and filed in nineteen  hundred  seventy-nine  divided  by  the  final  state  equalization  rate  established for such roll by the state  board of real property services.    (7) "Taxing capacity" means for each town and village an amount  equal  to its full value divided by the population of such town or village.    (8) "Average population density" means for towns the sum of population  densities  for  all  towns  divided  by  the  number  of towns; "average  population density"  for  villages  means  the  sum  of  the  population  densities for all villages divided by the number of villages.    (9)  "Average  taxing capacity" means for towns an amount equal to the  sum of the taxing capacities for all towns  divided  by  the  number  of  towns;  "average  taxing capacity" means for villages an amount equal tothe sum of the taxing capacities for all villages divided by the  number  of villages.    (10)  "Assessed  value  tax  rate"  of  a  city means the tax rate for  general city purposes for the  latest  twelve  month  city  fiscal  year  ending  on  or  before  December  thirty-first, nineteen hundred eighty;  provided, however, that for any city  with  a  population  greater  than  twenty-one  thousand and less than twenty-two thousand persons, assessed  value tax rate means the tax rate for  general  city  purposes  for  the  latest  twelve  month  city  fiscal  year  ending  on or before December  thirty-first, nineteen hundred seventy-eight.    (11) "Full value tax rate" of a city means the assessed value tax rate  of such city multiplied by the final state equalization rate established  by the state board of real property services for the assessment roll  to  which such assessed value tax rate applied.    (12)  "Local tax effort per capita" means for each town and village an  amount equal to the sum of all taxes,  fees,  charges,  assessments  and  other  revenues  received less any revenues received from the federal or  state government for the latest local fiscal year ending  on  or  before  December  thirty-first,  nineteen  hundred  seventy-nine, divided by its  population.    (13) "Local tax effort factor" means for each town  and  village,  its  local  tax effort per capita divided by the average local tax effort per  capita for towns or villages as appropriate.    (14) "Average local tax effort per capita" means for towns the sum  of  the  local tax efforts per capita for all towns divided by the number of  towns; "average local tax effort per capita" means for villages the  sum  of  the  local  tax  efforts  per capita for all villages divided by the  number of villages.    (15) Provided, however, that for a town or village created on or after  January first,  nineteen  hundred  eighty-one,  the  population  density  pursuant to subparagraph five of this paragraph, the full value pursuant  to  subparagraph  six  of  this  paragraph, and the local tax effort per  capita pursuant to subparagraph twelve of this paragraph  shall  pertain  to  the  first  completed  local fiscal year following such creation for  which  applicable  information  is  available  as  determined   by   the  comptroller.    b. City aid. The sum of one hundred two million three hundred eighteen  thousand   three  hundred  seventeen  dollars  ($102,318,317)  shall  be  apportioned to cities as follows:    (1) The sum of sixty-two million two hundred twenty-two thousand three  hundred thirteen dollars  ($62,222,313)  shall  be  apportioned  in  the  following manner:       City of Buffalo .................................. $22,476,436       City of Rochester ................................ $11,140,494       City of Yonkers .................................. $12,508,626       City of Syracuse ................................. $ 7,817,890       City of Albany ................................... $ 3,812,897       City of Binghamton ............................... $ 2,345,367       City of Plattsburgh .............................. $   508,162       City of White Plains ............................. $ 1,612,441    (2)  The  sum  of  forty  million  ninety-six  thousand  four  dollars  ($40,096,004) shall be apportioned to cities according to the  following  formula:    For all cities having a population of less than one hundred thousand a  numerical  ranking  between  one  and  fifty-six shall be assigned. Such  ranking shall correspond to each city's position in a schedule  of  full  value tax rates of all such cities arranged in descending order.An  aid  rate for each city with a population of less than one hundred  thousand shall be determined from the following schedule:       Cities with Rankings                                  Aid Rate       One through twelve.....................................$ 17.00       Thirteen through twenty-three..........................$ 15.00       Twenty-four through thirty-four........................$ 13.00       Thirty-five through forty-five.........................$ 11.00       Forty-six through fifty-six............................$ 10.00    For each city not eligible for apportionments pursuant to subparagraph  one  of  this  paragraph, a base aid amount shall be calculated equal to  the population of such city multiplied by its aid rate.  For  each  such  city  an aid percentage shall be calculated equal to its base aid amount  divided by the sum of the base aid amounts  for  all  such  cities.  The  amount  of  special  aid  to  be  apportioned to each such city shall be  calculated by multiplying such city's aid percentage  by  forty  million  ninety-six thousand four dollars ($40,096,004).    c.  Town  aid.  The  sum  of  nineteen million five hundred forty-four  thousand  seven  hundred  twenty-six  dollars  ($19,544,726)  shall   be  apportioned to towns according to the following formula:    For  each  town, a population density factor shall equal the lesser of  the amount calculated by dividing such town's population density by  the  average population density for towns, or the number five;    For  each  town,  a  taxing  capacity  factor  shall  be calculated by  dividing the average taxing capacity for towns  by  such  town's  taxing  capacity;    For   each   town,  a  weighted  population  shall  be  calculated  by  multiplying such  town's  population  by  the  product  of  such  town's  population density factor multiplied by the sum of such town's local tax  effort factor plus such town's taxing capacity factor;    For  each  town,  an  aid  percentage shall be calculated equal to the  weighted population of such town divided by  the  sum  of  the  weighted  populations for all towns;    The  amount  to  be  apportioned  to  each town shall be calculated by  multiplying such town's aid percentage by nineteen million five  hundred  forty-four thousand seven hundred twenty-six dollars ($19,544,726).    Notwithstanding  the  definition  of  town  in  paragraph  a  of  this  subdivision, any town as defined in section two of the town  law,  which  is  not  included  in  the  definition  of  town  in paragraph a of this  subdivision shall be apportioned three hundred ninety-two  dollars.  The  total  of  any  such  amounts shall be deducted on a pro rata basis from  those towns apportioned  more  than  three  hundred  ninety-two  dollars  pursuant to the above formula.    In  such case where the apportionment to a town in accordance with the  above formula is less than three hundred ninety-two dollars,  such  town  shall  be  apportioned  three hundred ninety-two dollars. The difference  between three hundred  ninety-two  dollars  and  the  amount  determined  pursuant  to  such  formula  shall  be deducted on a pro rata basis from  those towns apportioned  more  than  three  hundred  ninety-two  dollars  pursuant to such formula.    d.   Village   aid.  The  sum  of  twenty-six  million  three  hundred  eighty-five thousand  three  hundred  eighty-one  dollars  ($26,385,381)  shall be apportioned to villages according to the following formula:    For  each  village, a population density factor shall equal the lesser  of the amount calculated by dividing such village's  population  density  by the average population density for villages, or the number five;    For  each  village,  a  taxing  capacity factor shall be calculated by  dividing the average taxing capacity  for  villages  by  such  village's  taxing capacity;For  each  village,  a  weighted  population  shall  be  calculated by  multiplying such village's population by the product of  such  village's  population  density factor multiplied by the sum of such village's local  tax effort factor plus such village's taxing capacity factor;    For  each  village, an aid percentage shall be calculated equal to the  weighted population of such village divided by the sum of  the  weighted  populations for all villages;    The  amount  to  be apportioned to each village shall be calculated by  multiplying such village's aid percentage by  twenty-six  million  three  hundred   eighty-five   thousand   three   hundred   eighty-one  dollars  ($26,385,381).    Notwithstanding the definition of  village  in  paragraph  a  of  this  subdivision, any village as defined in section fifty-four of the general  construction  law, which is not included in the definition of village in  paragraph a of this  subdivision  shall  be  apportioned  three  hundred  ninety-two dollars. The total of any such amounts shall be deducted on a  pro  rata  basis from those villages apportioned more than three hundred  ninety-two dollars pursuant to the above formula.    In such case where the apportionment to a village in  accordance  with  the  above  formula  is less than three hundred ninety-two dollars, such  village shall be  apportioned  three  hundred  ninety-two  dollars.  The  difference  between  three  hundred  ninety-two  dollars  and the amount  determined pursuant to such formula shall be  deducted  on  a  pro  rata  basis from those villages apportioned more than three hundred ninety-two  dollars pursuant to such formula.    e.   Special   city,  town,  village  aid.  (1)  Not  later  than  May  twenty-fifth of each state fiscal year the comptroller shall certify  to  the  director  of  the  budget,  the  chairman  of  the  senate  finance  committee, and the chairman of the assembly ways  and  means  committee,  the  amount  of special city, town, village aid which is payable to each  city,  town  and  village  for  such  fiscal  year  pursuant   to   this  subdivision.    (2) For each state fiscal year the amount apportioned pursuant to this  subdivision  and certified as payable pursuant to this subdivision shall  be paid to each city, town and village (i) on the last day of its  local  fiscal  year  which  is current as of October thirty-first of such state  fiscal year or (ii)  on  February  first  of  such  state  fiscal  year,  whichever  is  earlier; provided, however, that the payment date for any  city, town or village shall be March fifteenth,  of  such  state  fiscal  year  if  the  comptroller  receives  a  written  request for such later  payment date from the chief fiscal officer of such city, town or village  at least ten days prior to the date on which the payment would otherwise  have been made. The comptroller shall notify the director of the budget,  the chairman of the senate finance committee and  the  chairman  of  the  assembly ways and means committee of any such written request.    f.  Notwithstanding any provision of this subdivision to the contrary,  for fiscal years beginning April first, nineteen  hundred  eighty-eight,  the  amount  apportioned to each city, town and village pursuant to this  subdivision shall be multiplied by sixty-six percent.    8. Use of per capita state aid. a. The chief fiscal officer  of  every  county,  city,  village  and  town shall pay the amounts received by him  under the provisions of this  section  into  the  general  fund  of  the  county,  city, village or town for general county, city, village or town  purposes respectively, except that such amounts received by a  town  for  the  town  outside village area shall be used for the following purposes  in the order stated: (1) for town purposes for which taxes may be levied  on the area of the town outside of villages, (2)  as  a  credit  against  amounts  of  taxes  levied  or  to  be  levied ad valorem for other townpurposes on all taxable property in the town outside village  area,  (3)  as  a  credit against amounts of taxes levied or to be levied ad valorem  for county purposes on all taxable property in the town outside  village  area,  (4)  as a credit against special ad valorem levies on property in  the town outside village area in a town where the  entire  town  outside  village  area is subject to special ad valorem levies provided that such  credit shall be a uniform rate on assessed valuation in all parts of the  town outside village area and such uniform rate  shall  not  exceed  the  total of the rates for special ad valorem levies in any part of the town  outside village area. The rate on assessed valuation for each special ad  valorem  levy,  as  shown  on the tax bill for each parcel, shall be the  rate before application of such credit. Such credit shall be shown as  a  rate  on  assessed  valuation  and  as a percentage of the total of such  rates for such special ad valorem  levies  on  such  parcel.  Each  such  special  ad  valorem  rate  shall be deemed to have been reduced by such  percentage.    b. In no event shall such amounts received by  a  town  for  the  town  outside village area be used as part or all of the local share necessary  to qualify for state assistance pursuant to the highway law.    9.    a. Notwithstanding any inconsistent provision of this section or  of any other provision of law to the contrary, the  payment  of  general  purpose local government aid for the support of local government for the  state  fiscal  year  commencing April first, two thousand four, shall be  paid from an appropriation made for such purposes pursuant to the public  protection and general government budget for such state fiscal year in a  manner consistent with this subdivision. Subdivisions one through  eight  of  this  section  shall  not be applicable to the payment of per capita  state aid for the support of local government.    b. Notwithstanding any inconsistent provision of article five  of  the  general  construction  law,  in  the fiscal year of the state commencing  April first, two thousand four, any city  having  a  population  of  one  million  or more shall be entitled to receive the same amount of general  purpose, local government aid that it received for such purpose pursuant  to chapter fifty of the laws of two  thousand  three,  constituting  the  public  protection and general government budget, and section fifty-four  of the state finance law, as added by section  twelve  of  chapter  four  hundred  thirty  of the laws of nineteen hundred ninety-seven, as if the  provisions of such section fifty-four were in full force and effect  for  the  entire state fiscal year commencing April first, two thousand four.  Except as provided in paragraph c of this subdivision, each city,  other  than  any  city  having  a  population  of one million or more, town and  village that was  appropriated  general  purpose  local  government  aid  pursuant  to  chapter  fifty  of the laws of two thousand three shall be  entitled to receive a total of one hundred five percent of the amount of  aid that it would be entitled to receive under section fifty-four of the  state finance law, as added by section twelve of  chapter  four  hundred  thirty  of  the  laws  of  nineteen  hundred  ninety-seven,  as  if  the  provisions of such section fifty-four were in full force and effect  for  the  entire state fiscal year commencing April first, two thousand four.  Notwithstanding the provisions of this subdivision in the  state  fiscal  year  commencing  April  first,  two  thousand  four the village of East  Nassau, Rensselaer county, newly  incorporated  on  January  fourteenth,  nineteen  hundred  ninety-eight,  shall  be entitled to receive the same  amount of general purpose local government aid that it received for such  purpose pursuant to chapter fifty of the laws of two thousand three. All  aid pursuant to this section shall be paid in the  same  "on  or  before  month  and  day"  manner  as  specified  in chapter fifty of the laws of  nineteen hundred ninety-six, constituting the general government budget.c. Consolidations, mergers,  or  dissolutions-entitlement  to  general  purpose  local  government  aid.  In  the  case where any city, town, or  village consolidates, merges or dissolves, and the  resulting  successor  government  has  filed  with  the  office  of  the  state  comptroller a  certificate  of  any  such  consolidation,  merger, or dissolution, such  successor government shall  be  entitled  to  receive  any  payments  of  general  purpose  local government aid which, pursuant to paragraph b of  this subdivision, would have been otherwise payable  to  the  individual  cities, towns, or villages who were party to such consolidation, merger,  or  dissolution  in addition to the general purpose local government aid  such  successor  government  is  entitled  to  receive   had   no   such  consolidation,  merger,  or  dissolution  occurred. The annual amount of  general purpose local government aid that any city, town, or village  in  which  a  municipality  has  consolidated, merged, or dissolved shall be  eligible to  receive  on  the  date  such  city,  town,  or  village  is  consolidated, merged, or dissolved shall continue to be paid pursuant to  paragraph  b  of  this subdivision for every state fiscal year following  the date of such consolidation, merger,  or  dissolution.  In  instances  where  only  a  portion  of  a  city,  town,  or  village  is party to a  consolidation, merger, or dissolution, general purpose local  government  aid  payable  to the resulting successor government shall include only a  pro rata share of the aid otherwise due and payable to such city,  town,  or  village.  Such  pro  rata share shall be based on a ratio of the two  thousand  federal   decennial   census   population   of   the   portion  consolidated, merged, or dissolved as compared to the total two thousand  federal  decennial census population of the city, town, or village party  to such consolidation, merger, or dissolution.    d. Notwithstanding any other law to the contrary, in the state  fiscal  year  beginning  April  first,  two thousand four, and each state fiscal  year thereafter, the city of Amsterdam shall receive on or  before  June  twenty-fifth,  the  same amount of aid it received by June twenty-fifth,  two thousand three, plus, pursuant to a memorandum of understanding with  the director  of  the  budget,  three  hundred  fifty  thousand  dollars  ($350,000) that would have been payable on or before March thirty-first,  two thousand five.    e.  Notwithstanding any other law to the contrary, in the state fiscal  year beginning April 1, 2004, and each  state  fiscal  year  thereafter,  twelve   million   five   hundred   thousand  dollars  ($12,500,000)  of  supplemental municipal aid otherwise due and payable on or before  March  31  shall  be  paid  to the city of Yonkers, pursuant to a memorandum of  understanding with the director of the budget, on or before June 30.    10.  Aid  and  incentives  for  municipalities.  Notwithstanding   any  inconsistent  provision of this section or of any other provision of law  to the contrary, the payment of general purpose local government aid for  the support of local government for state fiscal years commencing  April  first,  two thousand seven, shall be paid from an appropriation made for  the aid and incentives for municipalities program pursuant to the public  protection and general government budget for such state fiscal years  in  a manner consistent with this subdivision. Subdivisions one through nine  of  this  section  shall  not be applicable to the payment of per capita  state aid for the support of local government.    a. Definitions.  When  used  in  this  subdivision,  unless  otherwise  expressly stated:    (i)  "Municipality"  means  a  city  with  a  population less than one  million, town or village.    (ii) "Aid and incentives for municipalities" means the  total  of  all  aid  payable  to  municipalities pursuant to this subdivision except for  grants payable pursuant to paragraphs j, m and n of this subdivision.(iii) "Full valuation" means "full valuation for taxable purposes"  as  reported  in  the state comptroller's special report on local government  finances for New York state for local fiscal  years  ended  three  years  prior  to  the beginning of the state fiscal year in which an additional  annual  apportionment  or  per  capita adjustment is payable pursuant to  paragraphs d and e of this subdivision.    (iv) "Population" means population data based  upon  the  most  recent  federal decennial census.    (v)  "Full  valuation  per  capita"  means  the  full  valuation  of a  municipality divided by the population of such municipality.    (vi) "Average full valuation per capita for municipalities" means  the  sum  of  the full valuation for municipalities divided by the sum of the  population of the municipalities as reported in the state  comptroller's  special report on local government finances for New York state for local  fiscal  years  ended  three  years  prior  to the beginning of the state  fiscal year in which an additional annual apportionment  or  per  capita  adjustment   is   payable  pursuant  to  paragraphs  d  and  e  of  this  subdivision.    (vii) "State aid"  means  the  total  amount  of  aid  a  municipality  received  in  the state fiscal year commencing April first, two thousand  six, under  the  aid  and  incentives  for  municipalities  program,  as  appropriated in chapter fifty of the laws of two thousand six, and under  the  additional  municipal aid program pursuant to section two of part A  of chapter fifty-six of the laws of two thousand six, as appropriated in  chapter fifty of the laws of two thousand six.    (viii) "Prior year aid" means:    (1) for the state fiscal year commencing  April  first,  two  thousand  seven,  the  total amount of state aid a municipality or county having a  population  of  less  than  one  million  but  more  than  nine  hundred  twenty-five  thousand  according  to the federal decennial census of two  thousand received in the state fiscal year commencing April  first,  two  thousand six.    (2)  for  the  state  fiscal year commencing April first, two thousand  eight and in each state fiscal year thereafter,  the  base  level  grant  received  in  the  immediately  preceding  state fiscal year pursuant to  paragraph  b  of  this  subdivision,  excluding  any  deficit  reduction  adjustment  pursuant  to  paragraph  e-1  of  this subdivision, plus any  additional apportionments received in such year pursuant to paragraph  d  of this subdivision and any per capita adjustments received in such year  pursuant  to  paragraph  e  of  this subdivision plus any additional aid  received in such year pursuant to paragraph p of this subdivision.    (ix)  "Per  capita  state  aid"  means  the  prior  year  aid  for   a  municipality  divided  by the population of the municipality as reported  in the most recent federal decennial census.    b. Base level grants. (i) Within amounts  appropriated  in  the  state  fiscal year commencing April first, two thousand seven and in each state  fiscal  year thereafter, there shall be apportioned and paid to a county  with a population of less than one million but more  than  nine  hundred  twenty-five  thousand  according  to the federal decennial census of two  thousand, cities with a population of less than one million,  towns  and  villages  a  base  level  grant in an amount equal to the prior year aid  received by such county, city, town or village.    (ii)  Notwithstanding  subparagraph  (i)  of  this  paragraph,  within  amounts  appropriated  in  the state fiscal year commencing April first,  two  thousand  ten,  there  shall  be  apportioned  and  paid  to   each  municipality a base level grant in an amount equal to the prior year aid  received  by  such  municipality  minus  a  base  level grant adjustment  calculated in accordance with clause two of this subparagraph.(1) When used in this subparagraph, unless otherwise expressly stated:    (A)  "2008-09  AIM funding" shall mean the sum of the base level grant  pursuant to this paragraph, additional annual apportionment pursuant  to  paragraph  d  of  this  subdivision,  per  capita adjustment pursuant to  paragraph e of this  subdivision  and  special  aid  and  incentives  to  certain  eligible cities as appropriated in chapter fifty of the laws of  two thousand eight, as amended  by  chapter  one  of  the  laws  of  two  thousand  nine,  apportioned  and paid to such municipality in the state  fiscal year commencing April first, two thousand eight.    (B) "2008  total  revenues"  shall  mean  "total  revenues"  for  such  municipality  as  reported  in the state comptroller's special report on  local government finances for New York  state  for  local  fiscal  years  ended in two thousand eight.    (C)  "AIM  reliance"  shall  mean  2008-09  AIM funding expressed as a  percentage of 2008 total revenues.    (2) The base level grant adjustment shall equal:    (A) two percent of prior year aid if AIM reliance  was  at  least  ten  percent, or    (B)  five  percent of prior year aid if AIM reliance was less than ten  percent.    (iii) Notwithstanding subparagraph (i) of  this  paragraph,  a  county  with  a  population  of less than one million but more than nine hundred  twenty-five thousand according to the federal decennial  census  of  two  thousand  shall  not receive a base level grant in the state fiscal year  commencing April first, two thousand ten or in  any  state  fiscal  year  thereafter.    c. "Fiscal distress indicators" shall include:    (i)  Full  valuation per capita less than fifty percent of the average  full valuation per capita for municipalities.    (ii) A population at least ten percent less  than  the  population  as  reported in the nineteen hundred seventy federal decennial census.    (iii)  Greater than sixty percent real property tax limit exhausted in  the most recent local fiscal year as reported to  the  division  of  the  budget by the state comptroller.    (iv)  A  percentage  of individuals