Brownfield Cleanup Program

Program Purpose
To encourage cleanup and redevelopment of brownfields sites across New York State by providing incentives such as liability relief and tax credits. 

Program Highlights
NYS En-Zone Boundaries
Credit for Remediation of Brownfield Sites

Site Preparation and On-Site Remediation Credit Components

  • Covers site preparation and on-site groundwater cleanup
  • Includes remediation, demolition, excavation, fencing, security and other capital costs to make the site usable for redevelopment, excluding site acquisition costs
  • Tax credits range from 22-50% of the total cost of  remediation, based on the level of cleanup 


Tangible Property Credit Component

  • Covers costs of buildings and improvements, including structural components of buildings, that are placed into service within 10 years after a certificate of completion is issued for the site cleanup
  • Credits range from 10-24% of eligible costs with the base credit being increased based on level of cleanup, location of site in and En-Zone, and, redevelopment of site in conformance with a Brownfield Opportunity Area plan
  • Tax credits are capped as follows: 
    • Non-manufacturing projects capped at $35 million or three times the site preparation and on-site groundwater remediation costs, whichever is less.
    • Manufacturing projects capped at $45 million or six times the site preparation and on-site groundwater remediation costs, whichever is less.


Real Property Tax Credit

  • Tax Credit for portion of real property taxes for a qualified remediated site
  • Amount determined by a formula based on the number of employees on the site up to $10,000 per employee 

Remediation Insurance Credit

  • For premiums paid for Environmental Remediation Insurance
  • Capped at 50 % of the cost of the premium or $30,000, whichever is less




  • Sites must be eligible for and accepted into the Brownfield Cleanup Program
  • Applicant must complete approved cleanup plan and obtain a Certificate of completion


Not Eligible

The program is administered by the New York State Departments of Environmental Conservation and Taxation and Finance.  

Contact Information

Empire State Development: (518) 292-5348
NYS Department of Tax & Finance: (518) 485-6027
NYS Department of Environmental Conservation: (518) 402-9764
Additional Resources
Brownfield Cleanup Program Tax Credit Fact Sheet
Print out this program's Quick Sheet
Publication 300 Brownfield Tax Credits