START-UP NY (SUNY Tax-free Areas to Revitalize Upstate NY) is an initiative from Governor Andrew Cuomo that provides major incentives for businesses to start, relocate, or significantly expand in New York State through affiliations with, and sponsorships by, educational institutions within the SUNY system, such as Jamestown Community College.

START-UP NY benefits

If successful, businesses can obtain tax-free credits (abatements) for up to 10 years, resulting in the following:

  • No New York State income tax
  • No New York State or local business or corporate taxes
  • No New York State sales tax on purchases
  • No New York State real estate or property tax
  • No New York State franchise fees

JCC’s role

Through START-UP NY, JCC strives to improve the economy of the Southern Tier Region of western New York State by facilitating the development of economic opportunities in industrial and commercial business districts. Our ultimate goal is to create a stable, healthy, and diversified economy and employment base.

JCC’s target markets include:

  • Manufacturing
  • Biotechnology and research technologies
  • Information technology/computer science
  • Service related professions (service related professions are included only as they relate to the support of the other three target markets)


Qualifying businesses include:

  • Manufacturing
  • Metal fabrication
  • Agribusiness and food processing
  • Chemicals
  • Glass and ceramics
  • Technology related businesses and telecommunications
  • Breweries, wineries, and distilleries
  • Furniture
  • Biotechnology

Businesses that do not qualify include:

  • Retail and wholesale businesses
  • Restaurants and hospitality/tourism companies
  • Real estate brokers/management companies
  • Professional offices (law firms, medical practices, and/or accounting firms)
  • Finance and financial services
  • Administrative or support/personal services
  • Businesses providing, generating, or distributing any utilities (electricity, natural gas, steam, etc.)

Criteria for approval

Businesses must show economic development benefits to the Southern Tier Region in such areas as:

  • Increased economic growth
  • Increased living wages
  • Repurposing of vacant buildings
  • A ripple effect on the economy
  • Long- and short-term viability

In addition, businesses accepted in to the START-UP NY program must be committed to aligning to JCC’s academic mission in such areas as:

  • Willingness to participate in formal and informal teaching and lecturing
  • Collaboration with faculty on research projects
  • Providing paid and unpaid internships and experiential learning opportunities
  • Providing scholarships for JCC students
  • Creation of net new jobs