76.6. For the purpose of the establishment of the percentage increase referred to in section 76.1 for the fiscal year 2002, where the local municipality whose territory constitutes the sector concerned has appropriated as revenue for the fiscal year 2001 all or part of its surpluses from preceding fiscal years, in an amount exceeding the average of the amounts it appropriated for the fiscal years 1996 to 2000, the difference obtained by subtracting from that excess amount the amount of the sum that the municipality was exempted from paying, by the operation of sections 90 to 96 of chapter 54 of the statutes of 2000, for the special local activities financing fund, shall be included for the fiscal year 2001 in the tax burden borne by the aggregate of the units of assessment situated in the sector.