54 - Per capita state aid for the support of local government.
§ 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