NYtax_creditpct_of_tax

Manufacturers Real Property Tax Credit

NY-MFG-RPT · New York

Summary

Credit offsetting property tax paid on manufacturing facilities and equipment.

Benefit

Percentage
Flat
Duration
Max annual
(taxpayer)
Max total
(taxpayer)
Carryforward

Program metadata

Distribution
taxpayer_earned
Claimant subject
business
Refund/transfer election
Program family
Effective
Sunset
Application deadline
Transfer discount

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

  • statewide · Statewide (manufacturing facilities)

Tags (0)

None.

Tax bases

  • property_tax_localprimary

Source

https://www.tax.ny.gov/bus/business-incentives.htm
NY Tax Law Article 9-A
Last verified: 2026-04-19