20250412 14261300 1.0 TRUE Qualifying Census Tracts census tracts Census tracts (or portions of tracts) in New York State that may qualify 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). <div style='text-align:Left;font-size:12pt'><p style='margin:0 0 11 0;'><span><span>These layers represent census tracts (or portions of tracts) in New York State that may qualify 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 Historic Rehabilitation Tax Credit Programs web page: </span></span><a href='https://parks.ny.gov/preservation/programs/tax-credit' style='text-decoration:underline;' rel='nofollow ugc'><span style='text-decoration:underline;'><span>https://parks.ny.gov/preservation/programs/tax-credit</span></span></a></p><p style='margin:0 0 11 0;'><span><span>The current layers are effective April 1, 2026 through March 31, 2027. They derive from data in yearly updates to the American Community Survey 5-Year Estimates. The most recent data used in these layers are the 2020–2024 estimates.</span></span></p><p style='margin:0 0 11 0;'><span><span>The basic qualifying criteria are based on Table B19113 of the American Community Survey 5-Year Estimates. This table represents Median Family Income in the Past 12 Months (in Inflation-adjusted Dollars). If a tract’s median family income minus its margin of error is less than or equal to the statewide median family income plus the statewide margin of error, then it qualifies for the commercial and state homeowner tax credit programs. </span></span></p><p style='margin:0 0 11 0;'><span><span>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 qualifying criteria. The enhanced qualifying criteria are based on Table S1701 of the 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 15.5%, then all locations within the city boundary qualify for the state homeowner tax credit program.</span></span></p><p style='margin:0 0 11 0;'><span><span>If a tract or city no longer meets the criteria, its qualifying status is extended for a two-year grace period.</span></span></p><p style='margin:0 0 11 0;'><span><span>If you have questions about the tax credit programs or the information in these layers, please see SHPO’s </span></span><a href='https://parks.ny.gov/preservation/contact' style='text-decoration:underline;' rel='nofollow ugc'><span style='text-decoration:underline;'><span>Contact</span></span></a><span> page for a list of staff who review projects in your county.</span></p></div> Division for Historic Preservation, New York State Office of Parks, Recreation and Historic Preservation /9j/4AAQSkZJRgABAQEAAAAAAAD/2wBDAAgGBgcGBQgHBwcJCQgKDBQNDAsLDBkSEw8UHRofHh0a HBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIy MjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjL/wAARCADIASwDAREA AhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQA AAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3 ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWm p6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEA AwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSEx BhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElK U1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3 uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwD3+gAo AKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgA oAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACg AoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKAC gAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKA CgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAK ACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoA KACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAo AKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgA oAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACg AoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKAC gAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKA CgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAK ACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoA KACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAo AKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgA oAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACg AoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKAC gAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKA CgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAK ACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoA KACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAo AKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgA oAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACg AoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKAC gAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKA CgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAK ACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoA KACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAo AKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgAoAKACgA oAKACgAoA//Z