seven hundred twenty-nine of the laws of nineteen hundred seventy-three, are amended to read as follows:

The assessment roll used in calculating [aid] apportionments for a city, village, [town] or town [outside village] under subdivisions two through four of 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] apportionments for a county under subdivisions two through four of 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.

§ 4. Paragraph d of subdivision one of section fifty-four of such law, as amended by chapter seven hundred twenty-nine of the laws of nineteen hundred seventy-three, is amended to read as follows:

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 part thereof to be used in calculating [per capita aid payments] apportionments under subdivisions two through four of this section.

or

The state tax commission shall prepare and furnish to the [state board of equalization and assessment] comptroller 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.

§ 5. Paragraphs g and h of subdivision one of section fifty-four of such law, paragraph g as amended by chapter seven hundred twenty-nine of the laws of nineteen hundred seventy-three, paragraph h as amended by chapter one hundred eighty-two of the laws of nineteen hundred sixtyfive and relettered by chapter ten hundred seventeen of the laws of nineteen hundred sixty-six, are amended to read as follows:

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 year] except 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 calcu

lated 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.

§ 6. The opening paragraph of paragraph j of subdivision one of section fifty-four of such law, as separately amended by chapters four hundred five and nine hundred fifty-seven of the laws of nineteen hundred eighty-one, is amended to read as follows:

[The] Beginning in nineteen hundred eighty-seven the comptroller and the deputy commissioner of taxation and finance and treasurer in the department of taxation and finance shall jointly prepare [and furnish to the state board of equalization and assessment] by [June fifteenth] October first of each year, a certified report setting forth total state tax collections during the prior state fiscal year.

§ 7. Subdivision one of section fifty-four of such law is amended by adding three new paragraphs k, 1 and m to read as follows:

k. "Base year revenue sharing aid" means for each county, city, town, or village the amount payable on or before April fifteenth, nineteen hundred eighty-five to such county, city, town or village for the state fiscal year commencing on April first, nineteen hundred eighty-four, pursuant to the provisions of an appropriation for eight hundred million eight hundred sixty thousand nine hundred dollars ($800,860,900) con

tained in chapter fifty-three of the laws of nineteen hundred eightyfour, which provided in part:

"For the payment to counties, cities, towns and villages of the per capita contribution for the support of local government pursuant to section 54 of the state finance law."

1. "Base year special city, town, village aid" means for each city, town or village the amount paid to such city, town or village during the state fiscal year commencing on April first, nineteen hundred eightyfour, pursuant to the provisions of an appropriation for ninety-six million five hundred seventeen thousand forty-eight dollars ($96,517,048) contained in chapter fifty-three of the laws of nineteen hundred eightyfour, entitled:

"SPECIAL CITY, TOWN, VILLAGE AID"

Notwithstanding the foregoing, base year special city, town, village aid shall not include the amount of any corrective special aid allocation made pursuant to paragraph six of such appropriation.

m. "Total base year aid" means for each county, city, town or village the sum of its base year revenue sharing aid and its base year special city, town, village aid.

§ 8. Subdivision two of section fifty-four of such law, as amended by chapter ten hundred seventeen of the laws of nineteen hundred sixty-six, the opening paragraph as amended by chapter eighty-two of the laws of nineteen hundred seventy-two, paragraphs d and e as amended by chapter forty-seven of the laws of nineteen hundred seventy-nine, paragraph f as amended by chapter seven hundred eighty-nine of the laws of nineteen hundred seventy-two and relettered by chapter seven hundred twenty-nine of the laws of nineteen hundred seventy-three, is amended to read as follows:

2. Annual apportionment of revenue sharing aid. During each fiscal year of the state commencing on or after April first, nineteen hundred eighty-seven, 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] two hundred forty-five dollars, or part thereof, by which the full value per capita of the city, village or town outside village is less than [eight thousand] nineteen thousand six hundred thirty-seven 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] two hundred forty-five dollars, or part thereof, by which the county average of full value and personal income per capita is less than [eight thousand] nineteen thousand six hundred thirty-seven 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 per cent 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 above, determining the percentage which the remainder is of the total payments under paragraphs a, b and c, and then increasing the amount payable to each county, town, village and city under paragraphs EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

a, b and c by such percentage] (1) During the state fiscal year commencing April first, nineteen hundred eighty-seven, an additional apportionment to counties, cities, towns, and villages shall be calculated by (i) subtracting the total apportionment required by paragraphs a, b, and c of this subdivision from four hundred fifty million four hundred thirty thousand four hundred fifty dollars ($450,430,450), (ii) determining the percentage which the remainder is of such total apportionment, and (iii) increasing the amount apportioned to each county, city, town, and village under paragraphs a, b, and C of this subdivision by such percentage. (2) During the fiscal year of the state beginning beginning April first, nineteen hundred [seventy-nine] eighty-eight and in each such year thereafter, there shall be [paid] apportioned 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 certified during the prior state fiscal year[, as certified] by the deputy commissioner of taxation and finance and treasurer in the department of taxation and finance pursuant to paragraph 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] apportionment's under paragraphs a, b and c of this subdivision, and then increasing the [amount payable] apportionment to each county, town, vil lage 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 per cent of the total state personal income tax collections during the prior state fiscal year. On June twenty-fifth, nineteen hundred seventy-nine] (1) During the state fiscal year commencing April first, nineteen hundred eighty-seven, an additional four hundred fifty million four hundred thirty thousand four hundred fifty dollars ($450,430,450) shall be apportioned to cities in existence on April first, nineteen hundred sixty-eight, on the basis of the percentage that the population of each such city bears to the total population of all such cities. (2). During the state fiscal year commencing April first, nineteen hundred eighty-eight and in each year thereafter, there shall be [paid] apportioned to the cities in the state in existence on April first, nineteen hundred sixty-eight, an amount equal to four per cent of total state tax collections certified during the prior state fiscal year [as certified] by the deputy commissioner of taxation and finance and treasurer in the department 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 subdivision two of this section shall be paid on or before June twentyfifth 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 paragraphs a and f of subdivision two of this section 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 the amount payable to such city pursuant to paragraphs a and f of subdivision two of this section shall be paid annually on or before May twenty-fifth] Supplemental apportionment. If for any county, city, town or village the sum of (i) the total amount apportioned pursuant to paragraphs a through e above, and (ii) the amount apportioned pursuant to subdivision seven-a of this section is less than the total base year aid for such county, city, town or village, then a supplemental apportionment shall be made to such county, city, town or village. Such supplemental apportionment shall be equal to the excess of the total base year aid over such sum.

of

§ 9. Section fifty-four of such law is amended by adding a new subdivision two-a to read as follows:

2-a. Special apportionment of revenue sharing aid for the nineteen hundred eighty-five-nineteen hundred eighty-six, and nineteen hundred eighty-six-nineteen hundred eighty-seven fiscal years.

a. During the state fiscal year commencing April first, nineteen hundred eighty-five each county, city, town, and village shall be apportioned its base year revenue sharing aid plus twenty percent of the excess, if any, of (i) the total amount which would be apportioned to such county, city, town, or village pursuant to the provisions of subdivision two and subdivision seven-a of this section as such subdivisions would apply for the state fiscal year commencing April first, nineteen hundred eighty-seven, over (ii) the total base year aid for such county, city, town, or village.

b. During the state fiscal year commencing April first, nineteen hundred eighty-six each county, city, town, and village shall be apportioned its base year revenue sharing aid plus thirty-six and sixty-seven one hundredths percent of the excess, if any, of (i) the total amount which would be apportioned to such county, city, town, or village pursuant to the provisions of subdivision two and subdivision seven-a of this section as such subdivisions would apply for the state fiscal year commencing April first, nineteen hundred eighty-seven, over (ii) the total base year aid for such county, city, town or village. c. For each fiscal year the amount apportioned pursuant to this subdivision in excess of the base year revenue sharing aid shall be paid on September fifteenth and the base year revenue sharing aid shall be paid pursuant to subdivision seven of this section.

§ 10. Paragraphs a, b and f of subdivision three of section fifty-four of such law, paragraph a as amended by chapter seven hundred twenty-nine of the laws of nineteen hundred seventy-three, paragraph b as amended by chapter six hundred five of the laws of nineteen hundred sixty-eight and paragraph f as added by chapter eight thousand fourteen of the laws of nineteen hundred seventy-one, are amended to read as follows:

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 under subdivision two, two-a or five of this section 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 under subdivision two, two-a or five of this section 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] apportioned under subdivision two, two-a or five of this section 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] apportionment in such subsequent year.

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 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 subdivision two or two-a of this section.

§

11. Subdivision four of section fifty-four of such law, as amended by chapter one thousand seventeen of the laws of nineteen hundred sixtysix, the subdivision heading and paragraph a as amended by chapter sixty-two of the laws of nineteen hundred seventy-four, is amended read as follows:

to

4. Estimates of population, full value and equalization rates. a. Changes in boundaries; dissolution of municipalities; creation of new municipalities. Where the boundaries of a county, city, village, town or EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

town outside village are altered or a municipality is created, or dissolved, [per capita aid] apportionment's under subdivision two or two-a of this section shall be calculated to reflect such change beginning with [payments] apportionments 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 equalization and assessment, a certificate of any change in boundaries, dissolution of a municipality 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] apportionments under subdivision two or two-a of this section. Where population or full value to be used in calculating such [payments] apportionments is not in existence, it shall be estimated by the [state board of equalization and assessment] comptroller, 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 as of the calendar year of the effective date of incorporation 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 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, the annual amount which such municipality would be eligible to receive as an apportionment under subdivision two or two-a of this section on the date the municipality is dissolved, less the crease in the [per capita state aid] amount which will be [paid] apportioned to the municipality in which the territory of the dissolved is located as a result of such dissolution, shall continue

in

municaid] apportioned for the first year following dissolution and

to be [payments] apportionments shall thereafter continue to be [paid] apportioned for an additional four years in reduced amounts as follows: in the second year following dissolution, 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] apportionments shall cease to be [paid] made. Such [payments] apportionments shall be [paid] apportioned to the city, town or village in which the territory of the municipality dissolved is located, or in the event such territory would not be located in a city, town or village, [payment] apportionment shall be made to the county. If such territory is located in two or more cities, towns or villages, the [payment] apportionment shall be [apportioned] allocated on the basis of the population which was used in determining the amount [of per capita state aid] heretofore [paid] apportioned to the dissolved municipality.

b. Period price level adjustment. Where the state equalization rate for an assessment roll to be used in calculating [payments] apportionments under subdivision two or two-a of this section is based on a different period price level than the equalization rates rates generally for other assessment rolls completed in the same calendar year, with the year of completion defined as prescribed in paragraph cof 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 per cent or more of the total taxable assessed valuation of property in the town outside villages on such town assessment roll, the state board 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] apportionments under subdivision two or two-a of 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