The Community Development Office works closely with various organizations to provide tax incentives for qualifying commercial projects, in order to promote and encourage development in the town of West Seneca.

If you are considering a project, contact us and we can help determine eligibility for possible economic incentives.

County Program

We work with the Erie County Industrial Development Association (ECIDA), which provides three major tax incentives to qualifying projects.

PROPERTY TAX ABATEMENT – Eligible projects adding new taxable assessed value can apply for a tax abatement under the PILOT (payment in lieu of tax) policy.  Payments are made in accordance with a graduated scale over a varying period of time (established at the time of application and based on the project and business specifics) after which the property pays full as if owned taxes.

SALES TAX EXEMPTION – Approved projects assisted through the ECIDA are exempt from payment of sales tax on construction materials, equipment and fixtures.

MORTGAGE RECORDING TAX EXEMPTION – Approved projects are exempt from the 1% New York State Mortgage Recording Tax for commercial property.

Generally, projects that include investment by manufacturing, logistics, back-office (finance & insurance related), research & development, and technology operations are eligible to apply for assistance.  Projects that do not fall into one of these previously described sectors, such as medical services, retail and lodging may be eligible if it is part of a redevelopment plan for an area or site, or unique. For more information, visit the ECIDA’s FAQ page on tax incentives and the Countywide Industrial Development Agency Uniform Tax Exemption Policy on the ECIDA website.

To learn more about whether your project would be eligible, contact the West Seneca Community Development Office.

Town Program

The town of West Seneca offers a property tax exemption for commercial development resulting in an increase in assessed value under the Real Property Tax Law Section 485b.  Many projects that are not eligible for the county program are able to take advantage of this local program, including retail and office buildings.  Uses include new development, relocation to West Seneca, expansion, façade changes and re-use development.

Eligible projects are exempt from a percentage of property taxes for the increase in assessed value over the first 10 years, and the exemption applies to subsequent tax increases during this time.  The exemption includes county and general (not special district) taxes, and West Seneca is one of the only towns to also include school taxes.

To qualify, the project must result in a minimum of $50,000 assessment increase.  Taxes must be current and the project must abide by town design standards.  It is effective upon certificate of occupancy, and the application must be received by March 1 of the following year.  The 485b program can not be used in addition to other tax incentives.

Under the accelerated strategic exemption, the percentage of exemption is as follows:

Contact the West Seneca Community Development Office to learn more about this program and to see if your project may be eligible.

Other Programs

If a project has additional funding needs, the West Seneca Community Development Office partners with organizations that can provide additional incentives such as loans, workforce training funding, and other grant/tax incentives.  Contact us for more information.