New York Laws
Title 15 - Auburn Industrial Development Authority
2315 - Uniform Tax Exemption Policy.

§ 2315. Uniform tax exemption policy. 1. The authority shall establish
a uniform tax exemption policy, with input from affected local taxing
jurisdictions, which shall be applicable to provisions of financial
assistance pursuant to section twenty-three hundred seven of this title
and shall provide guidelines for the claiming of real property, mortgage
recording, and sales tax exemptions. Such guidelines shall include, but
not be limited to: period of exemption; percentage of exemption; types
of projects for which exemptions may be claimed; procedures for payments
in lieu of taxes and instances in which real property appraisals are to
be performed as a part of an application for tax exemption; in addition,
the authority in adopting such policy shall consider such issues as: the
extent to which a project will create or retain permanent, private
sector jobs; the estimated value of any tax exemption to be provided;
whether affected tax jurisdictions should be reimbursed by the project
occupant if a project does not fulfill the purposes for which an
exemption was provided; the impact of a proposed project on existing and
proposed businesses and economic development projects in the vicinity;
the amount of private sector investment generated or likely to be
generated by the proposed project; the demonstrated public support for
the proposed project; the likelihood of accomplishing the proposed
project in a timely fashion; the effect of the proposed project upon the
environment; the extent to which the project will utilize, to the
fullest extent practicable and economically feasible, resource
conservation, energy efficiency, green technologies, and alternative and
renewable energy measures; the extent to which the proposed project will
require the provision of additional services, including, but not limited
to additional educational, transportation, police, emergency medical or
fire services; and the extent to which the proposed project will provide
additional sources of revenue for municipalities and school districts.

2. The authority shall establish a procedure for deviation from the
uniform tax exemption policy required pursuant to this section. The
authority shall set forth in writing the reasons for deviation from such
policy, and shall further notify by certified mail, return receipt
requested or an electronic correspondence with a read-receipt, the
affected local taxing jurisdictions of the proposed deviation from such
policy and the reasons therefor. When the affected tax jurisdiction is a
school district, the authority shall notify by certified mail, return
receipt requested or an electronic correspondence with a read-receipt,
the district clerk and district superintendent of each affected school
district.