The population count used after each decennial census to create the legislative districts that are used to elect the governing body of a county or a municipality: may not include individuals who: were incarcerated in State or federal correctional facilities, as determined by the decennial census; and were not residents of the State before their incarceration; and shall include individuals incarcerated in State or federal correctional facilities, as determined by the decennial census, at their last known residence before incarceration if the individuals were residents of the State.