Brownfield Tax Credit Incentives
Brownfield redevelopment tax credits incentives help offset the cost of remediation and encourage private sector redevelopment of brownfield properties. To be eligible, development projects must first be enrolled in the New York State Department of Environmental Conservation (DEC) Brownfield Cleanup Program (BCP).
Learn more about the NYS DEC Brownfield Cleanup Program.
The BOA "Bump-Up"
In order to further encourage cleanup and redevelopment of sites in designated BOAs in a manner consistent with the community’s vision for revitalization, a “BOA bump-up,” an increase of up to 5 percent of the allowable tangible property tax credit component of the brownfield redevelopment tax credit, may be available for any private development project on a site that meets the following criteria:
- Located within a BOA that has been designated by the Secretary of State.
- Enrolled in DEC’s Brownfield Cleanup Program
- Receives a conformance determination from the Secretary of State that the proposed development conforms to the vision, goals and priorities established for revitalization of the area in the approved BOA Nomination Plan.
Conformance Determination Process
To receive the BOA tax credit, a community must request a “Determination of Conformance” from the Secretary of State at any time after DEC has approved a remedial work plan and issued a decision document for the subject property. This Determination states that the proposed development conforms to the vision, goals and priorities established for revitalization of the area in the approved BOA nomination or plan.
A request for a Determination of Conformance may be submitted to the Secretary of State using the Determination of Conformance Application Form at any time after DEC has approved a Brownfield Clean-up Program remedial work plan and issued a decision document for the subject property. Applicants are encouraged to contact DOS BOA staff with any questions prior to submitting an application.
BOA Determination of Conformance
BOA Determination of Conformance Application Instructions
Instructions on how to fill out a "Determination of Conformance" form to receive the BOA tax credit.
BOA Determination of Conformance Application Form
To receive the BOA tax credit, a community must request a “Determination of Conformance” from the Secretary of State using this form.
New York State Review
The Secretary of State will consider all complete applications for BOA Conformance Determination based on a review of the submitted application, supporting documentation, and other relevant information, including but not limited to any municipal or public comment. The following criteria apply:
- The proposed use and development is consistent with the vision statement, goals and objectives as described in the Nomination that formed the basis of the BOA designation.
- The density and configuration of the development and associated buildings and structures is consistent with the objectives, desired redevelopment, and priorities for investment as stated in the BOA Nomination.
- The project complies with any zoning and other land use regulations set forth or proposed in the BOA Nomination.
To allow for and encourage public input, complete applications will be posted on the DOS website for a 30-day public review and comment period. In addition, the Secretary of State will notify the municipality or municipalities in which the designated BOA is located and invite comment on the application.
At any time after the close of the 30-day public comment period, the Secretary of State may render a Determination of Conformance if the substance of the submission conforms to the criteria and standards set forth in the applicable Nomination for the designated BOA. If a Determination of Conformance cannot be issued, the Secretary will notify the applicant in writing that no determination could be issued.
A copy of the Determination of Conformance or notification of non-conformance will be provided to each county, city, town and village in which the BOA is located and the Determination will be made available to the public on the DOS website.