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 220.7 - Application process for eligible State university campuses, community colleges and city university campuses for approval as a tax-free NY area

Universal Citation: 5 NY Comp Codes Rules and Regs § 220.7

Current through Register Vol. 46, No. 12, March 20, 2024

(a) In order to become a sponsor, an eligible SUNY, CUNY or community college must submit a plan for approval to the commissioner containing, among other things:

(1) specification or identification of space or land proposed for designation as a tax-free NY area identifying the following:

(i) name and address of the SUNY, CUNY or community college seeking approval as a sponsor, the address of the space or land proposed for designation as a tax-free NY area, and a written description of the physical characteristics of the area for designation;

(ii) digital files containing data, such as a polygon shapefile or other format approved by the commissioner, that delineates the area proposed for designation;

(iii) digital files containing data, such as a point shapefile or other format approved by the commissioner, that provides locations of the area proposed for designation. Such files must include a unique identifier for each feature;

(iv) digital files containing a chart that includes name of city, town or village where the area proposed for designation is located; street address; zip code; name of property owner; type of property; parcel identification number (if applicable and available); vacant building name/number; type of vacant space; total square footage of area for designation; unique identifier; and any geographic information system (GIS) maps or other format approved by the commissioner, as indicated on the application form, of the area comprising the proposed tax-free NY area, showing existing streets, highways, waterways, natural boundaries and other physical features;

(2) the total square footage of the space or acreage of land proposed for designation as a tax-free NY area;

(3) description of the type of business or businesses that may locate on the area to be designated;

(4) description of the academic mission of the sponsor and how the anticipated businesses will align or further the academic mission of the university or college;

(5) description of how participation by those types of businesses in the program would generate positive community and economic benefits, including but not limited to:

(i) increased employment opportunities;

(ii) increased opportunities for internships, vocational training and experiential learning for undergraduate and graduate study;

(iii) diversification of the local economy;

(iv) environmental sustainability;

(v) increased entrepreneurship opportunities;

(vi) positive, non-competitive and/or synergistic links to existing businesses;

(vii) effect on the local economy;

(viii) opportunities as a magnet for economic and social growth;

(6) description of the process the sponsor will follow to select participating businesses;

(7) copy of the university or college conflict of interest guidelines, as required by section 220.20 of this Part;

(8) attestation that the proposed tax-free NY area has not been financed with any tax-exempt bonds, or where the proposed tax-free NY area has been financed with any tax-exempt bonds, a formal opinion from counsel with expertise and experience in bond tax matters, or other documentation deemed acceptable by the commissioner, that designation of the tax-free NY area will not jeopardize or conflict with any existing tax-exempt bonds used to finance any property of the sponsor;

(9) certification that the sponsor has not relocated or eliminated any academic programs, any administrative programs, offices, housing facilities, dining facilities, athletic facilities, or any other facility, space or program that actively serves students, faculty or staff in order to create vacant land or space to be designated as a tax-free NY area; and

(10) certification that the information contained in such plan is accurate and complete.

(b) At least 30 days before submitting the plan to the commissioner, a SUNY, CUNY or community college must provide a copy of the plan to the chief executive officer of the municipality or municipalities in which the proposed tax-free NY area is located, a local economic development entity representing the area in which the proposed tax-free NY area is located, the applicable university or college faculty senate, union representatives and the campus student government. The SUNY, CUNY or community college shall include in the plan to the commissioner certification of such notification, as well as a copy of any written responses, received prior to submission of the plan to the commissioner, from the parties to which the plan was submitted.

(c) If the plan includes land or space located outside of the campus, the SUNY, CUNY or community college must consult with the chief executive officer of the municipality or municipalities in which such land or space is located prior to including such space or land in its proposed tax-free NY area and shall give preference to underutilized properties. The SUNY, CUNY or community college shall include in the plan to the commissioner certification of such consultation, as well as a copy of any written responses or comments received from the municipality or municipalities that were consulted.

(d) As part of the evaluation, the commissioner will consult with the chancellor of the applicable SUNY, CUNY or community college, or his or her designee, regarding the plan. The consultation can occur in writing or in person, in a form and manner to be determined by the commissioner. The commissioner shall have the right to reject, in his or her sole discretion, any application that he or she determines is incomplete, without making any determination to approve or disapprove the application. In such circumstances, the commissioner shall advise the chancellor of the applicable SUNY, CUNY or community college, or his or her designee, that the application has been rejected as incomplete.

(e) For all plans where the land or vacant space sought for approval as a tax-free NY area is submitted pursuant to the eligibility requirements of section 432(1) of the EDL, the commissioner, upon receipt of a complete application from an eligible SUNY, CUNY or community college, shall determine whether that university or college meets the eligibility criteria set forth in section 220.5 of this Part. A university or college that does not meet the criteria set forth in section 220.5 of this Part shall not be accepted into the program. Having determined that an application is complete and that the SUNY, CUNY or community college meets the eligibility criteria set forth in section 220.5 of this Part, the commissioner may accept the SUNY, CUNY or community college as a sponsor.

(f) For all plans where the land or vacant space sought for approval as a tax-free NY area is submitted pursuant to the eligibility requirements of section 432(2) of the EDL, the commissioner, upon receipt of a complete application from an eligible SUNY, CUNY or community college, shall determine whether that university or college meets the eligibility criteria set forth in section 220.5 of this Part. A university or college that does not meet the criteria set forth in section 220.5 of this Part shall not be accepted into the program. Having determined that an application is complete and that the university or college meets the eligibility criteria set forth in section 220.5 of this Part, the commissioner will forward the plan to the START-UP NY Approval Board. The board will examine the merits of each proposal, including but not limited to, compliance with the eligibility criteria set forth in section 220.5 of this Part, reasonableness of the economic and fiscal assumptions contained in the application and in any supporting documentation and the potential of the proposed plan to create new jobs. The board will also give preference to plans that include underutilized properties within their proposed tax-free NY areas. The board will prioritize for acceptance plans for tax-free NY areas in counties that contain a city with a population of 100,000 or more without a university center as of June 20, 2013, and shall approve applications in a manner that ensures regional balance and balance among eligible rural, urban and suburban areas in the State. The board by a majority vote shall approve or reject each plan forwarded to it by the commissioner.

(g) The sponsor will be notified in writing that the proposed available land or vacant space has been approved as a tax-free NY area and will be advised that the sponsor may solicit businesses immediately to locate into the approved tax-free NY area and apply to participate in the program. The commissioner will also publicly post information about approved tax-free NY areas on the department's website and encourage eligible businesses to locate into the approved tax-free NY area and apply to participate in the program.

(h) The commissioner shall have authorization to enter onto any land or space identified on any plan for approval as a tax-free NY area, as well as to have access to any information, documents, or records submitted in support of any plan, for the purposes of inspection, auditing and copying. Nothing herein shall diminish, or in any way adversely affect, New York State's right to discovery in any pending or future litigation, or the ability of the Department of Taxation and Finance or the Department of Labor to conduct any independent audit or review.

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