Empire Zone Maps

 Davenport

 Delhi

 Deposit

 Hancock

 Hobart

 Sidney

 Walton

The Delaware County Empire Zone is administered by the Department of Economic Development and is located in seven distinct locations; Davenport, Delhi, Deposit, Hancock, Hobart, Sidney and Walton.  For more specific information regarding the location of the zones please use the maps at the left, the County’s GIS website and or contact this office.

In addition to the current zone designations, projects meeting certain criteria (regionally significant projects) may additionally be qualified for inclusion in the Empire Zones program if they meet any of the following criteria:

• Manufacturing company creating 50 or more jobs.
• An Agribusiness or high tech business investing a minimum of $10 million and creating 20 or more jobs.
• A financial services or warehouse/distribution business creating 300 or more jobs.

The Empire Zones program is a complex program that can provide significant benefits to your business.  We are prepared to assist you throughout the process and make sure your company receives all of the benefits to which it is entitled. 

Summary of Zone Tax Benefits
Participating businesses are eligible to receive the following tax credits and exemptions:

• QEZE Sales Tax Exemptions: Qualified Empire Zone Enterprises (QEZEs) are granted a 10-year exemption from State sales tax on purchases of goods and services (including utility services) used predominantly in an Empire Zone.
• QEZE Credit for Real Property Taxes: Qualified Empire Zone Enterprises are allowed a refundable credit against business or income tax equal to a percentage of real property taxes paid in the zone.
• QEZE Tax Reduction Credit: Qualified Empire Zone Enterprises are allowed a credit against business or income tax equal to a percentage of taxes attributable to the zone enterprise.
• EZ Wage Tax Credit: This credit is available for up to five consecutive years for companies hiring full-time employees in newly created jobs. For employees in special targeted groups, this credit equals $3,000 per year, with a credit of $1,500 per year for all other new hires.
• EZ Investment Tax and Employment Incentive Credits: Businesses that create new jobs and make new investments in production, property and equipment may qualify for tax credits of up to 19% of the company's eligible investment.
• New Business Refund: Businesses new to New York State are entitled to a 50% cash refund of unused EZ-WTC and ITC amounts. Other businesses may carry forward unused credits indefinitely.
• Utility Rate Savings: Special reduced electric and gas rates may be available through investor-owned utilities in New York State. Businesses that locate or expand their operations in an EZ may receive significantly reduced rates.
• Zone Capital Credit: A 25% tax credit against personal or corporate income taxes is available for contributing or purchasing shares in a zone capital corporation; or for a direct equity investment in a certified zone business; or for contributions to approved community development projects within an EZ.
• Sales Tax Refund or Credit: Purchases of building materials to be used for commercial or industrial real property located in an EZ are eligible for a refund or credit of NYS sales taxes.
• Real Property Tax Abatement: EZs may offer tax abatements from an increased assessment, with the abatement value based on improvements to real property for up to 10 years. This holds true for up to seven years at 100%, decreasing over the last three years of the exemption.
• Technical Assistance: Each local zone office is staffed with professionals qualified to assist businesses locating or expanding in an EZ.