Home | Building Search | Sites Search | Multi-Tenant Search | Contact Us |

Development Zones

Taxpayers located in development zones gain additional tax credit enhancements. The taxpayer must already qualify for credit under Article III A of the Act.

For purposes of the wage standard test, investment tax credit threshold, and worker training tax credit, the taxpayer is considered to be in Tier One. The taxpayer must only pay wages that are 100% of the county level, the threshold for investment is zero, and a credit may be claimed for each worker trained. There is also an additional credit for each job created. For all other purposes and calculations, the taxpayer has the same tier designation as the county in which it is located.

A separate application must be used by a taxpayer located in a development zone, and a map of the zone indicating the facility location must be provided. In addition, the taxpayer must provide the number of new jobs created in the development zone that were filled by residents of the zone.

State Development Zones are designated by the Division of Community Assistance (DCA). Designations last for four years. Application is made to DCA at the request of a taxpayer or unit of local government.

Please contact DCA for more information regarding zone designation and definition at (919) 733-2850.