2006 New York Code - Uniform Tax Exemption Policy.

 
    §  1963-a.  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 nineteen hundred fifty-three-a
  of this chapter 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  can  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
  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  or  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 the affected tax jurisdictions of the
  proposed deviation from such policy and the reasons therefor.