Census tracts (or portions of tracts) in New York State that may be eligible for New York State’s historic tax credit programs. These programs are administered by the New York State Division for Historic Preservation, also known as the New York State Historic Preservation Office (SHPO). For more information, see SHPO’s Tax Credit Programs web page: https://cris.parks.ny.gov/shpo/tax-credit-programs/

The current layer is effective January 1, 2023 through March 31, 2025.

The basic eligibility criteria are based on Table B19113 of the 2017–2021 American Community Survey 5-Year Estimates. This table represents Median Family Income in the Past 12 Months (in 2021 Inflation-adjusted Dollars). If a tract’s median family income minus its margin of error is less than the statewide median family income ($92,731) plus the statewide margin of error ($449), then it qualifies for the homeowner and commercial tax credit programs.

The previous edition of the qualifying census tract data used the 2012–2016 American Community Survey 5-Year Estimates. Since the tract boundaries and numbering have changed, most tracts cannot be compared one-to-one between 2016 and 2021. The current layer overlays the 2016 and 2021 tract boundaries and identifies the tract numbers from each year for a given location. The TractNum2016 field represents the 2016 tract number; the NAME field represents the 2021 tract number.

If a location fell within a qualifying 2016 tract but now falls within a non-qualifying 2021 tract, that location qualifies for the homeowner and commercial tax credit programs until the layer is updated to use the 2020–2024 American Community Survey 5-Year Estimates. That layer update is scheduled for April 1, 2026.

Properties in certain cities may qualify for the state homeowner tax credit program, even if they are in census tracts that do not meet the basic eligibility criteria. These cities are identified by the QualifyingCity field. The enhanced eligibility criteria are based on Table S1701 of the 2017–2021 American Community Survey 5-Year Estimates. This table represents Poverty Status in the Past 12 Months as a percentage. If a city’s estimated percentage below poverty level plus the margin of error is greater than or equal to 15%, then all locations within the city boundary qualify for the homeowner tax credit program.