Information regarding ICAP fees and deadlines can be found here. If the percentage is higher, apportionment is necessary. The ICAP is intended to benefit developers of industrial and commercial projects, so no more than 20% of the total square footage can have a residential purpose.
For renovation work in covered areas, benefits are available for retail spaces equal to or less than 5% of the project. When a construction project in a designated area has a retail portion of over 10%, IACP benefits are calculated separately. In addition, all work must be completed within five years. Additional benefits are available for industrial projects that spend 40% of the taxable assessed value.
Commercial renovations in lower Manhattan and the Garment District, for example, are eligible for a tax abatement of up to 12 years while the rest of Manhattan below 59th Street faces a benefit schedule of 10 years.įor renovations and other improvements, you must spend a minimum of 30% of the property’s taxable assessed value within four years of receiving the building permit (or the construction date if a permit is unnecessary). Tax abatements of up to 25 years are available, although most projects qualify for 10 or 12 years. Whether the property will have a retail purpose.Whether your project is a new construction or a renovation/improvement.If your project site is somewhere below 59th Street, special additional benefits are available in the Garment Center District, which is bordered by Murray Street, Battery Place, South Street, and West Street.īenefits under the ICAP vary depending on: Commercial renovations can be anywhere in the city except the area between 59th and 96th Street.For new commercial construction, projects may be located anywhere in the city of New York except for the area south of 96th Street and north of Murray, Frankfort, and Dover Streets.Qualified projects may receive a real property tax abatement for up to 25 years.įor your project to be eligible, it must involve the building, expansion, modernization, or overall improvement of a commercial or industrial building in certain areas of the city.Ĭovered areas include Brooklyn, Queens, Staten Island and the Bronx and certain districts in Manhattan. HIV prevention men who have sex with men (MSM) pre-exposure prophylaxis (PrEP) transgender women (TGW).If you intend to develop or renovate an industrial or commercial property in New York City, you may be eligible for a significant tax abatement under the New York State Industrial and Commercial Abatement Program, or ICAP.ĭesigned to replace the Industrial Commercial Incentive Program (ICIP), which came to an end in 2008, the ICAP is administered by the New York City Department of Finance, which issues Certificates of Eligibility. This study demonstrates the need for targeted dissemination of PrEP information to key populations to increase awareness and ultimately improve uptake and utilization of PrEP.
In this substance-using black MSM/TGW cohort with high rates of poverty and homelessness, PrEP awareness was low. PrEP awareness was associated with younger age (adjusted odds ratio 0.87, per 5 years), gay identity (aOR 2.46), higher education (aOR 1.70), more frequent past HIV testing (aOR 3.18), less HIV stigma (aOR 0.61), less hazardous/harmful alcohol use (aOR 0.61), and more sexual partners (aOR 1.04, per additional partner in past 30 days). Awareness of PrEP was reported among 18.2% of participants. Most participants (85.8%) reported having insufficient income for basic necessities at least occasionally, 54.8% were homeless, and 71.3% were unemployed. Of 1673 participants, median age was 43 years and 25% were under age 30. Multivariable logistic regression was conducted to assess factors associated with PrEP awareness. Sociodemographic, psychosocial, known HIV risk factors, and PrEP awareness were assessed among participants. Awareness of Pre-exposure prophylaxis (PrEP) was assessed among a cohort of substance-using black men who have sex with men and transgender women (MSM/TGW) participating in the STAR Study, which recruited black MSM/TGW in New York City for HIV testing and linked HIV-infected individuals into care from July 2012 to April 2015.