New York Codes, Rules and Regulations
Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT
Chapter XXII - Start-Up NY Program
Part 220 - Suny Tax-free Areas To Revitalize And Transform Upstate New York (start-up Ny) Program
Section 220.5 - Eligibility criteria for designation as a tax-free NY area
Universal Citation: 5 NY Comp Codes Rules and Regs ยง 220.5
Current through Register Vol. 45, No. 52, December 27, 2023
Only certain land and buildings located on the campuses of a SUNY or CUNY, community colleges, certain properties of private colleges and universities, certain properties outside the campuses of a SUNY or CUNY, community college or private colleges or universities, designated New York State incubators, strategic State assets, START-UP NY airport facilities, and correctional facilities, as defined in section 220.2 of this Part, shall be eligible for designation as a tax-free NY area.
(a) For SUNY and community college campuses in upstate New York, excluding all Empire State College campuses except for the Empire State College campus in Saratoga Springs:
(1) Any vacant space in any building located
on campus shall be eligible for designation as a tax-free NY area.
(2) Any vacant land on campus shall be
eligible for designation as a tax-free NY area.
(3) Up to a total of 200,000 square feet of
vacant land or vacant building space located within one mile of a perimeter of
a SUNY or community college campus shall be eligible for designation as a
tax-free NY area.
(i) Upon application from
such SUNY or community college and in consultation with the chancellor or his
or her designee, the commissioner may qualify identified vacant land or
identified vacant space in a building that is located more than one mile from
its campus as eligible for purposes of this program if the commissioner
determines that the SUNY or community college has shown that the use of the
land or space will be consistent with the requirements of this
program.
(4) A New York
State incubator with a bona fide affiliation to the SUNY or community
college-which therefore must involve a partnership to provide assistance and
physical space to eligible businesses towards the goals of jointly creating
jobs and incubating new startup businesses, and which must be aligned with or
furthering the academic mission of the SUNY or community college-shall be
eligible for designation as a tax-free NY area.
(5) No academic programs, administrative
programs, offices, housing facilities, dining facilities, athletic facilities,
or any other facility, space or program that actively serves students, faculty
or staff may be closed or relocated in order to create vacant land or space to
be utilized for the program.
(b) For SUNY and community college campuses in Nassau, Suffolk, or Westchester Counties:
(1) any vacant space in any building located
on campus shall be eligible for designation as a tax-free NY area;
(2) any vacant land on campus shall be
eligible for designation as a tax-free NY area;
(3) a New York State incubator with a bona
fide affiliation to the SUNY or community college shall be eligible for
designation as a tax-free NY area;
(4) plans may be submitted to the START-UP
Approval Board for designation of eligible lands directly adjacent to the
campus as tax-free NY area, described in section
220.4(d)
of this Part;
(5) no academic
programs, administrative programs, offices, housing facilities, dining
facilities, athletic facilities, or any other facility, space or program that
actively serves students, faculty or staff may be closed or relocated in order
to create vacant land or space to be utilized for this
program.
(c) For SUNY and community college campuses in New York City:
(1) any vacant land or vacant building space
on campus property that is located in upstate New York shall be eligible for
designation as a tax-free NY area;
(2) any property affiliated with Downstate
Medical Center that constitutes a New York State incubator shall be eligible
for designation as a tax-free NY area;
(3) for SUNY and community colleges in New
York City with campus property in upstate New York, up to 200,000 square feet
of vacant land or building space located within one mile of a perimeter of a
SUNY or community college campus property that is in upstate New York shall be
eligible for designation as a tax-free NY area;
(i) upon application from such SUNY or
community college and in consultation with the chancellor or his or her
designee, the commissioner may qualify identified vacant land or identified
vacant space in a building that is located more than one mile from its campus
as eligible for purposes of this program if the commissioner determines that
the SUNY or community college has shown that the use of the land or space will
be consistent with the requirements of this program.
(4) a New York State incubator with a bona
fide affiliation with a New York City-based state university or community
college shall be eligible for designation as a tax-free NY area; and
(5) Downstate Medical Center, Fashion
Institute of Technology (FIT), Maritime College and College of Optometry are
eligible to seek designation of additional tax-free NY space by the START-UP NY
Approval Board as described in section
220.4(d)
of this Part and subdivision (f) of this section;
(6) no academic programs, administrative
programs, offices, housing facilities, dining facilities, athletic facilities,
or any other facility, space or program that actively serves students, faculty
or staff may be closed or relocated in order to create vacant land or space to
be utilized for this program.
(d) For CUNY campuses:
(1) up to five CUNY campuses, one each in the
boroughs of Manhattan, Brooklyn, Bronx, Queens and Staten Island, may be
designated by the board of trustees of the CUNY in economically distressed
communities as defined by the commissioner;
(i) any vacant space in any building located
on a designated campus shall be eligible for designation as a tax-free NY
area;
(ii) any vacant land on a
designated campus shall be eligible for designation;
(2) any vacant land or vacant building space
on property of a CUNY campus that is located in upstate New York shall be
eligible for designation;
(3) a New
York State incubator with a bona fide affiliation to the CUNY shall be eligible
for designation as a tax-free NY area;
(4) CUNY campuses not otherwise designated
are eligible to seek designation of tax-free NY space by the START-UP NY
Approval Board as described in section
220.4(d)
of this Part and subdivision (f) of this section;
(5) up to a total of 200,000 square feet of
vacant land or vacant building space located within one mile of a perimeter of
a CUNY campus in upstate NY shall be eligible for designation as a tax-free NY
area;
(i) upon application from such CUNY and
in consultation with the chancellor or his or her designee, the commissioner
may qualify identified vacant land or identified vacant space in a building
that is located more than one mile from its campus as eligible for purposes of
this program if the commissioner determines that the SUNY or community college
has shown that the use of the land or space will be consistent with the
requirements of this program;
(6) no academic programs, administrative
programs, offices, housing facilities, dining facilities, athletic facilities,
or any other facility, space or program that actively serves students, faculty
or staff may be closed or relocated in order to create vacant land or space to
be utilized for this program.
(e) For private colleges and universities in upstate New York:
(1) up to 2.4 million
square feet of vacant space in any building or vacant land in upstate New York
shall be eligible for designation as a tax-free NY area;
(2) a New York State incubator with a bona
fide affiliation to the private university or college shall be eligible for
designation as a tax-free NY area and are subject to the limitation on eligible
square footage in this section.
(f) For private colleges and universities in downstate New York:
(1) private colleges and
universities in downstate New York are eligible-along with Downstate Medical
Center, Fashion Institute of Technology (FIT), Maritime College, College of
Optometry and campuses of CUNY not otherwise designated-to apply to the
START-UP NY Approval Board for designation of up to 75,000 square feet of
vacant campus land or space as a tax-free NY area in each of the following
eight counties: Bronx, Kings, Nassau, New York, Queens, Richmond, Suffolk, and
Westchester. In any county where the allocated 75,000 square feet is designated
as a tax-free NY area, an additional 75,000 square feet shall be eligible for
designation by the START-UP NY Approval Board as a tax-free NY area;
(2) a New York State incubator with a bona
fide affiliation to the private university or college shall be eligible for
designation as a tax-free NY area;
(3) private colleges or universities located
in Nassau, Suffolk or Westchester Counties are eligible to apply for
designation by the START-UP NY Approval Board of certain adjacent property as
tax-free NY area, described in section
220.4(d)
of this Part.
(g) For strategic State assets, START-UP NY airport facilities, and correctional facilities:
(1) the START-UP NY Approval
Board may also approve plans that include up to 20 strategic State assets
affiliated with a SUNY, CUNY, or community college, or with a private college
or university;
(2) each strategic
State asset approved by the board may include up to 200,000 square feet of
vacant land or vacant building space designated as a tax-free NY area and shall
not count against any other square footage limitations in the
program;
(3) the START-UP NY
Approval Board may also approve plans that include correctional facilities, as
defined in section
220.2 of this Part,
affiliated with a SUNY, CUNY or community college, or with a private college or
university;
(4) the START-UP NY
Approval Board may also approve plans that includes START-UP NY airport
facilities, as defined in section
220.2 of this Part,
affiliated with a SUNY, CUNY or community college, or with a private college or
university. Each START-UP NY airport facility included in a plan approved by
the START-UP NY Approval Board shall not exceed 200,000 square feet of vacant
land or vacant building space.
(h) For a New York State incubator:
(1) for purposes of this Part, only certain
land and buildings within certified New York State incubators with a bona fide
affiliation with a sponsoring university or college shall be eligible to
participate in START-UP NY;
(2) in
order for there to be a bona fide affiliation of a New York State incubator
with a sponsoring university or college, the incubator and the sponsoring
university or college must have a partnership to provide assistance and
physical space to eligible businesses, as described in section 16-v of the
Urban Development Corporation Act;
(3) in the case of a business incubator or
hot spot sponsored or administered by a university or college, the incubator or
hot spot shall document the relationship with the university or college by
providing the certificate of incorporation, by-laws, memorandum of
understanding or similar document detailing the relationship between the
parties;
(4) in the case of a
business incubator or hot spot that is part of a partnership with another
university or college or a not-for-profit entity other than the sponsoring or
administering entity, the incubator or hot spot shall provide evidence of such
partnership agreement through submission of a memorandum of understanding,
certificate of incorporation, by-laws or similar document detailing the rights,
responsibilities and expectations of the parties, including but not limited to
financial commitments, shared use of staff, facilities or resources;
(5) the incubator and the sponsoring
university or college must directly work together towards the goals of jointly
creating jobs and incubating new startup businesses;
(6) the mission and activities of the
incubator must align with or further the academic mission of the
sponsor.
Amended New York State Register November 20, 2019/Volume XLI, Issue 47, eff. 11/20/2019
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