5 CRR-NY 102.7NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 5. DEPARTMENT OF ECONOMIC DEVELOPMENT
CHAPTER X. NEW YORK STATE JOB INCENTIVE BOARD
PART 102. POWERS AND DUTIES OF BOARD
5 CRR-NY 102.7
5 CRR-NY 102.7
102.7 Contents of certificate of eligibility.
(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.
5 CRR-NY 102.7
Current through October 15, 2021
End of Document