Brownfield Cleanup Program
A project in DEC's Brownfield Cleanup
Program - Tecumseh Business Park -
includes a $54 million tubing manufacturing
plant and $6 million rail line, both under
The goal of the Brownfield Cleanup Program (BCP) is to enhance private-sector cleanups of brownfields and to reduce development pressure on "greenfields". A brownfield site is real property, the redevelopment or reuse of which may be complicated by the presence or potential presence of a contaminant. Contaminants include hazardous waste and/or petroleum. For a general overview of the BCP process, please see the BCP summary.
BCP Tax Credit Information
A taxpayer who has entered into a Brownfield Cleanup Agreement (BCA) with DEC may be eligible for tax credits relating to the cleanup and redevelopment of a brownfield site. For a description of changes made to the BCP tax credits in 2008, please see our 2008 Brownfield Legislation Summary. For guidance regarding the temporary deferral of certain tax credits for tax years beginning on or after January 1, 2010 and before January 1, 2013, including those related to the Brownfield Cleanup Program, please see the link to the New York State Department of Taxation and Finance (DTF) memo TSB-M-10(5)C at the right hand side of this page.
DTF has developed the following resources regarding the BCP tax credits:
- "New York State Tax Credits Available for Remediated Brownfields", a 28 page publication explaining how the credits work;
- instructions for tax forms (IT-611, 612, 613) required to claim the credits;
- annual Brownfield Credit Reports, summarizing the credits claimed each year; and
- suggested Brownfield Redevelopment Report format for developers (DTF-70).
Links to these resources can be found on the right hand side of this page.
How to Apply
Prior to applying, applicants should contact the Point of Contact listed below for the DEC region in which the project is located to schedule a pre-application meeting. A pre-application worksheet (PDF) (100 kB) should be completed and submitted when the meeting is requested, so that any issues potentially affecting DEC's review of the application can be identified and discussed.
Download the Brownfield Cleanup Program Application and Instructions (PDF) (377 kB)
To amend an existing BCP Agreement and/or Application, download the BCP Application to Amend and Amendment (PDF) (237 kB)
Please review the list of application deficiencies to avoid filling out the application incorrectly.
Certificate of Completion
DEC has prepared a generic Certificate of Completion (PDF) (54 KB) to be issued to eligible parties under the BCP. The Certificate of Completion will be issued upon a determination that either 1) the final engineering report is approved; or, 2) a no further action decision document is issued. The Certificate of Completion provides liability protections in the above program and will trigger the availability of tax credits for eligible parties. The Certificate of Completion also allows the Certificate holder to redevelop the site, subject to certain restrictions, if applicable. The Certificate may be modified or revoked by DEC, subject to certain reopeners. COCs may be transferred to successors and assigns of the remedial party or parties names in the COC. DEC must be provided advance notice of the transfer of all or part of the property on a form approved by DEC.
Point of Contact
For additional information regarding the Brownfield Cleanup Program contact your Regional Program Contact.
More about Brownfield Cleanup Program:
- Public Comment on Brownfield Cleanup Program Applications - Procedures for submitting comments to NYSDEC on Brownfield Cleanup Program Applications
- Ineligible RCRA Permitted Sites - RCRA sites that are subject to a permit issued pursuant to ECL Article 27, Title 9 are ineligible for the Brownfield Cleanup Program regardless of whether it otherwise meets the definition of brownfield site.
- Brownfield Site Certificates of Completion - The DEC issues Certificates of Completion for Brownfield Cleanup Program sites in accordance with Chapter 1 of the Laws of 2003 established the Brownfield Cleanup Program.
- Brownfield Cleanup Program Summary - New York State's Voluntary Cleanup Program spurs the redevelopment and reuse of contaminated properties.
- Brownfield Cleanup Agreements - A Brownfield Cleanup Agreement is required for all parties who wish to participate in the Brownfield Cleanup Program.
- Common Deficiencies in Brownfield Cleanup Applications - This page identifies six items commonly left out of or incorrectly presented on applications for the Brownfield Cleanup Program