Zone Certification
The majority of Empire Zone benefits are available only to businesses that become certified to participate in the Empire Zone Program. To qualify for Empire Zone Certification, a business must meet the following criteria:
• Moving to, or located in, one of six sub-zone areas in the county (or qualify as a regionally significant project).
Tompkins County Empire Zone – Entire (pdf)
Sub Zone A: Central Business District and Commercial/Industrial Areas (pdf)
Sub Zone B: Town of Ithaca Industrial Areas (pdf)
Sub Zone C: Lansing Business and Technology Park (pdf)
Sub Zone D: Airport Area Business and Industrial Park (pdf)
Sub Zone E: Dryden West (pdf)
Sub Zone F: Dryden North (pdf)
• Be listed as a strategic industry or a targeted business in the Tompkins County Zone Development Plan (pdf) –
see Section IV.
• Meet the certification thresholds outlined in the Tompkins County Zone Development Plan (pdf)–see Section VII.
• Pass a benefit cost analysis required by New York State.

Certification Process
To become a Certified Business, an Application for Joint Certification of an Empire Zone Business Enterprise must be completed, reviewed and approved by the Zone Administrative Board, signed by the local Zone Certifying Officer, and forwarded to the New York State Department of Labor and the New York State Department of Economic Development.
The application requests information about actual or projected investments a business or property owner is planning for the Zone facility over the next five years, as well as the existing and projected employment at the facility. In addition, the business must agree to submit a brief annual report to the Zone Coordinator. Typically, the certification process takes about 120 days.
Once a business is certified, it is eligible to claim tax credits and other benefits that are subject to requirements and performance based formulas set in New York State Tax Law. To learn more about the Empire Zone benefits for Certified businesses, view a description of the Tax Incentives.
To apply for Zone Certification download the Empire Zone Application (pdf) and application form instructions (pdf). It is highly recommended that you contact the Empire Zone Coordinator at TCAD and discuss your business prior to submitting an application for Zone Certification. The Zone Coordinator will help you determine eligibility, fill out the application, and is also responsible for forwarding the application to the State for final approval.
Regionally Significant Projects
Projects that meet certain criteria can be designated as a Regionally Significant Project (RSP) that is located outside of the zone’s distinct and separate contiguous areas. The project must demonstrate that it cannot be accommodated within the existing Zone designated areas (Manufacturers creating 50 + jobs are exempt from this provision). Below are the minimum statewide criteria that define regionally significant projects:
• Manufacturers creating 50 + jobs
• Agri-business, high-tech and bio-tech, creating 20 jobs and making an investment of $10 million
• Financial, insurance, distribution, creating 300 + jobs
• Other projects (not yet defined by State Law)

