ALBANY — Much of the nation's cigarette industry is expected to cough up an estimated $272 million to New York state on Monday as part of the 1998 $200 billion court settlement between big tobacco and the states.

About half goes to the state, a quarter to New York City and the rest to all other counties for anything from lowering property taxes to paying for programs that help curb the addiction to tobacco.

"This quarter-billion dollar payment will give counties an extra reason to celebrate on New Year's Eve," Attorney General Eliot Spitzer said in a prepared statement. "Local governments throughout the state are facing tough economic times, and this influx of funds will definitely help reduce the burden on New York's taxpayers."

But not enough of it is going to help smokers kick the habit, according to the American Lung Association of New York, which grades the counties on the amount of settlement money spent on anti-smoking programs.

"This is a good time for the counties to make a New Year's resolution and decide to spend a good deal of the settlement money on what we believe it was intended for," said Marc Kaplan, state ALA spokesman.

Most counties in this region showed marked improvements since last year in the way they spent the settlement cash. Delaware and Otsego each received failing "F" grades in late 2000 for spending nothing on anti-tobacco programs. This year Delaware targeted $85,000 to such programs and Otsego $100,000, earning each of the counties a "B" from the Lung Association.

Chenango's grade rose from a "C' to a "B," but Schoharie remained an "F."

The money expected Monday is one of two annual payments the tobacco industry must pay the state through 2004 based on a complicated distribution formula. It's also $25 million more than the payment made the same time last year. After 2004, the payments are made annually.

The list below shows how much each county will receive from Monday's payment, the grades each received this month and how much each spent per capita on anti-smoking programs, according to the American Lung Association.

 Otsego - $332,837 - B - $1.62

 Delaware - $275,545 - B - $1.77

 Chenango - $283,730 - B - $1.01

 Schoharie - $171,875 - F - $0