Empire Zones

The Empire Zone program is closed to new entrants.

Learn more about the Excelsior Program.

Existing certified businesses must continue to submit Business Annual Reports and local Zone Administrative Boards are still responsible for receiving and processing them.

For additional information about Business Annual Reports or other general questions about the Empire Zones Program, please call (518) 292-5240, email, or contact your local Empire Zone Coordinator.


Click here for Empire Zone Program Regulations.

If you are a certified business and wish to move and or expand into property that was located within the Empire Zone boundaries designated as of June 29, 2010 in the same Empire Zone in which you were certified, please read below:
 
Any final decision on whether a move or expansion entitles a certified business to continue to claim Empire Zone benefits depends on specific facts and circumstances and will be made by the Department of Taxation and Finance.  Address verification from ESD will be the necessary first step.
 
In order for a business certified prior to June 30, 2010 to be considered for Empire Zone benefits at a location not listed on its certificate of eligibility, the business will need to send a written request to Empire State Development requesting verification that the property was in the Empire Zone boundaries designated as of June 29, 2010.  This requirement applies to any certified business that wants to move and or expand into a property located in the same zone in which the business was certified. 
 
Once ESD verifies that the property in question was located in the Empire Zone, the business will receive a letter from ESD.  That letter must accompany the business tax return where the Department of Taxation and Finance will review and make a final determination about whether such property would qualify for Empire Zone benefits.
 
For specific questions about Empire Zones tax benefits, please call (518) 457-6150.