Eligibility: To be eligible for Empire Zone tax credits, businesses must be located within the Empire Zone boundaries and must be certified by the State of New York.

Process:

1. Get Within Boundaries  Call the Zone Coordinator to determine if your business’s location is within the Empire Zone.  If not, move into the Zone or request to be included in a boundary amendment. 

**See Special Notes**

 

2. Certify Contact the Zone Coordinator to meet and complete an application for certification.

1. You will need:

1.      An unemployment insurance policy number if your business is a corporation and/or will employ workers within 90 days of applying.

 

2.      Workers’ compensation and disability insurance policy numbers if you will employ workers within 90 days of applying. 

2. Effective date is when application is signed locally before being submitted to state.  Once submitted, applications should take 1-2 months to be approved (incorrect information makes it take longer)

3. Zone Coordinator receives certificate and schedules meeting to give it to you and talk about plans/tax credits.

 

3. File for Tax Credits Contact the Zone Coordinator and/or an accountant to obtain the forms and help needed to claim whatever tax credits apply to you.

Special Notes

 

Existing Business Moving into the Zone

 

Process:

 

4. Move into the Zone **If an existing business is moving into the Zone boundaries from a different municipality in New York, a “shift resolution” approving the move must be obtained from the municipality of the former location in order for the business to become certified.  The Zone Coordinator can help with this.**

 

5. Certify

 

6. File for Tax Credits Contact the Zone Coordinator and/or an accountant to obtain the forms and help needed to claim whatever tax credits apply to you.  **Established businesses that move into the Zone from a location outside of the Zone are not eligible for QEZE Real Property Tax Credit, QEZE Tax Reduction Credit, and QEZE Sales Tax Exemption.

 

 

Being Included in the Boundary Amendment

 

Process:

 

1. Request to be Included in the Zone Send a letter to the Zone Coordinator requesting to be included in the next amendment to the Zone boundaries.  The boundaries can be changed once a year.  Changing them involves a lengthy process including the towns and villages, the county, and the state.  Please note: not every property can be added to the Zone – the county Zone Administrative Board and state Zone decision makers jointly determine which properties will be added and which will not.

 

2. Certify

 

3. File for Tax Credits Contact the Zone Coordinator and/or an accountant to obtain the forms and help needed to claim whatever tax credits apply to you.  There are no limitations on eligibility for tax credits due to the Zone boundary amendments.

VERY IMPORTANT

  

The Lewis County Zone Administrative Board anticipates the necessity to amend the Zone boundaries on an annual basis.  Accommodating businesses that are planning to increase employment or investment in the County will require removal of Empire Zone designation from inactive properties.  The designation then can be applied to new parcels.  This notice is simply a reminder that Zone designation can be removed during a boundary amendment.

 

Please note:

 

·       There will always be a hearing before zone designation is removed from a parcel

 

·       The Zone Administrative Board will make every effort to retain the Empire Zone on properties where expansion is planned, even if it is not started yet

 

·       Talk to your Zone Administrative Board representative and/or the Zone Coordinator

 – clear communication prevents misunderstandings