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New York · Through 2026-09-11

N.Y. General Municipal Law § 960: Designation of empire zones

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Where this section sits in the code
  1. General Municipal Law
  2. Article 18-B. New York State Empire Zones

§ 960. Designation of empire zones. (a) The empire zones designation

board is hereby created. Such board shall consist of the commissioner of

taxation and finance, the director of the budget, the commissioner of

labor and two members to be appointed by the governor; one member to be

appointed by the temporary president of the senate; one member to be

appointed by the speaker of the assembly; and two non-voting members,

one of whom shall be appointed by the minority leader of the senate and

one of whom shall be appointed by the minority leader of the assembly.

The governor shall designate from among the voting members the chairman

of the board. Each member of the board shall be entitled to designate a

representative to attend meetings of the board in his or her place, and

to vote or otherwise act on his or her behalf in his or her absence.

Notice of such designation shall be furnished in writing to the board by

the designating member. A representative shall serve at the pleasure of

the designating member. A representative shall not be authorized to

delegate any of his or her duties or functions to any other person.

(a-1) The empire zones designation board may consider designating

empire zone acreage for the following categories of regionally

significant projects as set forth in section nine hundred fifty-seven of

this article: agri-business or high tech or biotech business making a

capital investment of ten million dollars and creating twenty or more

jobs; or a financial or insurance services or distribution center

creating three hundred or more jobs; or a clean energy research and

development enterprise. Such consideration shall be upon application

submitted by the commissioner. Such application shall be made after a

public hearing in accordance with section nine hundred sixty-nine of

this article and in accordance with findings which shall consider

factors including but not limited to: the creation and retention of a

regionally significant number of skilled or otherwise quality jobs;

substantial capital investment; or the export of a substantial amount of

goods or services beyond the immediate region; and further findings as

to why such project cannot be accommodated within the distinct and

separate contiguous areas pursuant to section nine hundred fifty-seven

of this article. Such findings shall be published once a week for four

successive weeks, in two newspapers of the county of which the project

is to be located or if no newspaper is published therein, in the

newspaper nearest thereto. Proof of such publication shall be submitted

to the board. The board shall not act on such project or projects until

thirty days of the final publication of such findings.

(a-2) The empire zones designation board may consider designating

empire zone acreage for other regionally significant projects in

accordance with section nine hundred fifty-seven of this article, upon

application submitted by the commissioner. Such application shall be

made after a public hearing in accordance with section nine hundred

sixty-nine of this article and in accordance with findings which shall

consider factors including, but not limited to: the creation and

retention of a regionally significant number of skilled or otherwise

quality jobs; substantial capital investment; or the export of a

substantial amount of goods or services beyond the immediate region; and

further findings as to why such project cannot be accommodated within

the distinct and separate contiguous areas pursuant to section nine

hundred fifty-seven of this article. Such findings shall be published

once a week for four successive weeks, in two newspapers of the county

of which the project is to be located or if no newspaper is published

therein, in the newspaper nearest thereto. Proof of such publication

shall be submitted to the board. The board shall not act on such project

or projects until thirty days of the final publication of such findings.

Provided, however, that the commissioner shall promulgate rules and

regulations for the implementation of this subdivision after approval by

the empire zones designation board. Provided further, approval of such

projects and related regulations requires an affirmative vote by at

least five voting members of such board.

(a-3) The empire zones designation board shall approve the initial

distinct and separate contiguous areas as required by section nine

hundred fifty-seven of this article. Provided, however, such approval

shall be by unanimous vote.

(b) The empire zones designation board shall designate from the

recommendations made by the commissioner:

(i) Within eighteen months after the effective date of this article,

not more than ten empire zones;

(ii) In the period commencing eighteen months and ending three years

after the effective date of this article, not more than nine additional

empire zones until a maximum of nineteen empire zones have been

established statewide;

(iii) In the period commencing three years and ending eight years

after the effective date of this article, not more than fifteen

additional empire zones;

(iv) In the period commencing five years and ending nine years and six

months after the effective date of this article, not more than six

additional empire zones;

(v) In the period commencing nine years and six months after the

effective date of this article, not more than twelve additional empire

zones each which shall contain a defense or military base or facility

which has been designated for closure or realignment or a site currently

or formerly owned or operated by either the (1) United States military

or (2) a defense contractor whose employment in New York state was

adversely affected by a reduction in military spending;

(vi) In the period commencing thirteen years after the effective date

of this article, not more than fourteen additional empire zones, not

less than three of which shall be designated pursuant to the criteria

set forth in subdivision (d) of section nine hundred fifty-eight of this

article;

(vii) In the period commencing fifteen years after the effective date

of this article, not more than four additional empire zones, all of

which shall be designated pursuant to the criteria set forth in

subdivisions (a), (b), (c) and (d) of section nine hundred fifty-eight

of this article;

(viii) In the period commencing fifteen years after the effective date

of this article, not more than two additional empire zones, all of which

shall be designated pursuant to the criteria set forth in subdivisions

(a), (b), (c) and (d) of section nine hundred fifty-eight of this

article.

(ix) In the period commencing nineteen years after the effective date

of this article, not more than three additional empire zones, as

determined pursuant to a memorandum of understanding to be executed by

the governor, the temporary president of the senate and the speaker of

the assembly, each of which shall be designated from among the counties

identified in subdivision (f) of section nine hundred fifty-eight of

this article.

(x) In the period commencing twenty years after the effective date of

this article, not more than six additional empire zones, as determined

pursuant to a memorandum of understanding to be executed by the

governor, the temporary president of the senate and the speaker of the

assembly, all of which shall be designated from among the counties

identified in subdivision (f) of section nine hundred fifty-eight of

this article. Provided, however, said designation does not include

counties designated pursuant to paragraph (ix) of this subdivision.

(xi) In the period commencing twenty-one years after the effective

date of this article, not more than three additional empire zones, as

determined pursuant to a memorandum of understanding to be executed by

the governor, the temporary president of the senate and the speaker of

the assembly, all of which shall be designated from among the counties

identified in subdivision (f) of section nine hundred fifty-eight of

this article. Provided, however, said designation does not include

counties designated pursuant to paragraphs (ix) and (x) of this

subdivision.

(xiii) Within six months after the effective date of this paragraph,

the Oneida-Herkimer empire zone may be designated as two separate two

square mile empire zones as designated pursuant to a memorandum of

understanding to be executed by the governor, the temporary president of

the senate and the speaker of the assembly.

(c) In reviewing applications for designation of an area as an empire

zone, the board shall consider the level of local participation

including, but not limited to, local tax incentives and the provision of

local services.

(d) Notwithstanding any other provision of this article, such zones

designated, shall be, as far as practicable, equally distributed between

urban, suburban and rural areas. In addition, zone designation, as far

as practicable, shall be based upon a priority system of economic need.

(e) (i) The department of audit and control, the department of

taxation and finance and the department of economic development shall

prepare reports on the management and the economic and fiscal impact of

empire zones. The analysis of the fiscal and economic impact of the

empire zones shall include, but not be limited to, a review of the cost

of providing the tax benefits referred to in section nine hundred

sixty-six of this article and the amount of real property tax increments

segregated for infrastructure improvements as authorized by section nine

hundred sixty-seven of this article. Such reports shall be transmitted

to the governor and the legislature by September first, two thousand six

and every year thereafter.

(ii) (1) whether quantifiable benefits attributable to the program

justify its direct costs to the state and participating localities;

(2) whether the program has contributed to the economic revitalization

of the zones by stimulating (A) the creation and retention of permanent,

full-time, quality private sector jobs; (B) the creation, location and

expansion of businesses in the zones; (C) capital and human resource

investments by zone businesses and new business development; and (D)

public and private investments in zone businesses and economic and

community development activities important for economic revitalization;

(3) whether the program has created employment and business

development opportunities for residents of the zones and job training

opportunities for residents and employees of zone businesses;

(4) whether the program has (A) resulted in new and improved local

administrative capacity within the zones to plan for and capture

economic opportunities and deliver and coordinate economic, community

and human resource development services, and (B) increased commitments

of local resources to zone revitalization, including support from the

business community;

(5) whether the program has stimulated assistance from state, federal

and other economic, community and human resource development programs

relative to other areas and improved the delivery and coordination of

state services to the zones; and

(6) whether the program is being managed and evaluated effectively at

state and local levels.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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