2 CRR-NY 81.3NY-CRR
2 CRR-NY 81.3
2 CRR-NY 81.3
81.3 Methods of calculation.
(a) Base year revenue sharing aid shall be calculated in accordance with the provisions of State Finance Law, section 54(1)(k).
(b) Base year special city, town, village aid shall be calculated in accordance with the provisions of State Finance Law, section 54(1)(1). For the yearly special city, town, village aid payments, the fixed amounts shall be adjusted as a result of changes to data elements on a case-by-case basis where the State Comptroller, in the exercise of his discretionary powers, deems it necessary.
(c) Needs based aid shall be calculated in accordance with the provisions of State Finance Law, section 54(5). The State Comptroller shall estimate zero local revenues for a municipality which has not filed a 1983 annual financial report with his office. For the purpose of calculating fire district revenues for a fire district located in more than one town, the fire district revenues for each town shall be allocated on the basis of the ratio which the taxes levied on real property in that portion of the town located within the fire district bears to the aggregate taxes levied in the fire district.
(d) Excess revenue sharing aid shall be calculated in accordance with the provisions of State Finance Law, section 54(2-a). In the calculation of the total excess revenue sharing aid distribution for towns, the amount of excess revenue sharing aid for the town outside village area shall be added to that of the town-wide calculation. If a negative figure results from this calculation, the municipality will not receive excess revenue sharing aid.
(e) Taxable assessed value for town outside village areas.
(1) The Towns of Green Island, East Rochester, Rye, Harrison, Pelham, Scarsdale and Mount Kisco are contained entirely within the boundaries of one or more villages so no taxable assessed values for town outside village area are determined for such towns.
(2) The taxable assessed value for the town outside village area of the Town of Vernon excludes the taxable assessed value of the area of the town which is located within the City of Sherrill.
(f) Current census population counts for town outside village areas.
(1) The current census population counts for town outside village areas shall be determined by subtracting the adjusted current census population count of the area of a town located within any villages from the adjusted current census population count of the town. The resulting census count shall be adjusted by subtracting the number of persons residing within the boundaries of a military post or reservation under the jurisdiction of the United States located within the town if the number of such persons exceeds 25 percent of the population of the town outside village area.
(2) The Towns of Green Island, East Rochester, Rye, Harrison, Pelham, Scarsdale and Mount Kisco are contained entirely within the boundaries of one or more villages so no current census population counts for the town outside village area shall be determined for such towns.
(3) The current census population count for the town outside village area of the Town of Vernon excludes the population count for the area of the town which is located within the City of Sherrill.
(g) Determination of full value.
(1) Full value per capita for each government unit shall be determined by dividing the full value by the current census population count.
(2) Average full value and personal income per capita for counties shall be determined from data provided by the State Board of Equalization and Assessment and the State Tax Commission as follows:
(i) Divide the sum of the full value of all the counties by the sum of the personal income of all the counties to determine the weighted income factor. This quotient shall be rounded to the sixth decimal place.
(ii) Divide the total personal income of each county by the current census population count to determine the personal income per capita of each county.
(iii) Multiply the personal income per capita of each county by the weighted personal income factor and add this to the full value per capita of each county. Divide this result by two to determine the weighted average of the full value and personal income per capita for the county.
(h) Apportionment and calculation of dissolutionment aid.
(1) The dissolutionment aid shall be apportioned in the following amounts for the years following dissolution:
| Years following the dissolution | Amount of dissolutionment aid |
|---|---|
| 1 | 100% |
| 2 | 80% |
| 3 | 60% |
| 4 | 40% |
| 5 | 20% |
| 6 and beyond | 0% |
(2) The dissolutionment aid will be calculated by using the amount of base revenue sharing and excess revenue sharing aid for the dissolved municipality less the increase in the amount which will be apportioned to the municipality within which the territory of the dissolved municipality is subsequently located and to whose population and taxable full value the amounts for the dissolved municipality have been added. The dissolutionment payment will be added to and paid with the successor municipality's excess revenue sharing aid payment amount. If the excess revenue sharing program is no longer applicable, the dissolutionment amount will be added to the regular quarterly State revenue sharing payment to such successor municipality.
(i) The formula aid rate for State revenue sharing aid computations shall be determined for each city, town outside village area and village, by subtracting the full value per capita from $19,637, and for each county by subtracting the weighted average of the full value and personal income per capita from $19,637. If the remainder is less than or equal to zero, the base revenue sharing aid rate is the formula aid rate for that aid unit. If the remainder is greater than zero, the formula aid rate for the municipality shall be determined by dividing $245 into the remainder. The quotient shall be rounded up to the next whole number which shall be the increment multiplier. The revenue sharing aid rate increment shall be multiplied by the increment multiplier to compute a revenue sharing aid rate adjustment. The revenue sharing aid rate adjustment shall be added to the base revenue sharing aid rate to determine the formula aid rate.
(j) Formula aid for each aid unit shall be computed by multiplying the formula aid rate of the aid unit by the population count of the aid unit from the current decennial census or a special census if filed in the manner prescribed by State Finance Law, section 54(3).
(k) Additional apportionments for each aid unit shall be determined by subtracting the amount of dissolutionment aid from the total revenue sharing appropriation for the aid unit. The remainder shall be divided by the total formula aid and the quotient reduced by one to determine the additional apportionment multiplier. The formula aid shall be multiplied by the additional apportionment factor and the result, truncated to the nearest penny, shall be the additional apportionment for the aid unit.
(l) Total revenue sharing aid is the sum of the formula aid, the additional apportionment and the dissolutionment aid of each aid unit.
(m) Additional city apportionments shall be determined for each city by first computing the aggregate statewide city population count by adding the population count for each city determined from the current decennial census or the special census, whichever is higher. Each city's population count shall be divided by the aggregate statewide city population count and the ratio so determined multiplied by the additional city appropriation. The result, truncated to the nearest penny, shall be the amount of additional city apportionment for each city.
(n) Creation and dissolutionment of municipalities.
(1) In a town within which a village is created, for the purpose of calculating population and taxable full value of the town outside village area, the certified decennial census population and taxable full value of the area which became the new village as taken from the same town tax roll which was used to calculate the taxable full value for the town outside village area shall be subtracted from the original population and taxable full value figures of the town outside village area.
(2) In a town within which a village is dissolved, for the purpose of calculating population and taxable full value of the town outside village ara, the certified decennial census population and taxable full value for town purposes of the dissolved village shall be added to the original population and taxable full value figures of the town outside village area. The taxable full value of the dissolved village to be added to the taxable full value of the town outside village area shall be determined by the State Comptroller from the best source available.
(3) Special city, town, village aid payments for villages which are dissolving prior to the check distribution date shall be dated and distributed on the 31st of December in the year preceding dissolution.
2 CRR-NY 81.3
Current through August 31, 2022
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.