New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 5. Department of Economic Development |
Chapter X. New York State Job Incentive Board |
Part 102. Powers and Duties of Board |
Sec. 102.7. Contents of certificate of eligibility
Latest version.
- (a) A certificate of eligibility for tax credits, and any renewal or extension thereof, shall include:(1) the name of the business concern;(2) the location of the eligible business facility or facilities;(3) the taxable year to which the certificate relates;(4) the total amount of eligible property values included in the business facility or facilities, and the prorated amount thereof for tax credit purposes;(5) the total amount of eligible wages paid at the facility for jobs created or retained; and(6) a list of jobs created or retained by the business facility or facilities.(b) A certificate of eligibility for real property tax exemptions, and any renewal or extension thereof, shall include:(1) the name of the business concern;(2) the location of the eligible business facility or facilities;(3) the taxable status date to which the certificate relates;(4) the city, county, town, village or school board that has enacted a local law or resolution in the eligible area of the facility or facilities; and(5) a brief description of the improvements made to the business facility or facilities.