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            ®             NEW YORK CITY DEPARTMENT OF FINANCE 
                                            
                          RELOCATION AND EMPLOYMENT 
                          ASSISTANCE PROGRAM     (REAP-ADD)
                                                                                                                                                   DATE 

 APPLICATION FOR CERTIFICATE OF ELIGIBILITY OF DESIGNATED                              STAMP
 ADDITIONAL OR REPLACEMENT PREMISES FOR UNINCORPORATED 
 BUSINESS       TAX,      GENERAL CORPORATION            TAX, BUSINESS
 CORPORATION TAX,  BANKING CORPORATION TAX, OR UTILITY TAX

Premises cannot be certified as additional or replacement premises if you maintained employment 
shares there prior to this application for certification.

 SECTION A: APPLICANT INFORMATION
APPLICANT’S COMPANY NAME:                                                           SOCIAL SECURITY NUMBER: 
                                                                                     
CONTACT PERSON:                                                                      
                                                                                    OR 
                                                              EMPLOYER IDENTIFICATION NUMBER:
ADDRESS: 
 
CITY/STATE:                             ZIP CODE:

MAIN BUSINESS ACTIVITY:                                                             TELEPHONE NUMBER: 

 SECTION B: CURRENT REAP PREMISES
 
Are you currently receiving REAP benefits at one or more business locations within  
the eligible REAP area?........................................................................................................................... q YES q NO 
 
If “YES,” complete the following schedule for the location(s), and attach copies of your REAP Certification Form(s).

            STREET                CITY AND       NATURE OF                          NUMBER OF                                                       DATES AT  
            ADDRESS               STATE          ACTIVITIES                         EMPLOYEES                                                       LOCATION

REAP-ADD  Rev. 02/08/2021                                                           Visit Finance at nyc.gov/finance



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REAP-ADD - Application for Certificate of Eligibility of Designated Additional or Replacement Premises                                                Page 2

 SECTION C: INFORMATION ON ADDITIONAL OR REPLACEMENT PREMISES

You may complete and submit this application for an anticipated move, even if all the requested information is 
not yet available.  If your current eligible premises are within a revitalization area, your additional or replacement 
premises must also be in a revitalization area.  A revitalization area is defined as any district in the city zoned C4, C5, 
C6, M1, M2, or M3, except the area that is south of 96th Street in Manhattan.  Premises cannot be certified as addi-
 tional or replacement premises if you maintained employment shares there prior to this application for certification.
  
1. Do you intend to move to premises within the eligible REAP area?..............................................                               q YES q NO 
 
  If “YES,” provide (a) the borough, block and lot number, the address of the premises you intend to move to, and sub-
  mit one of the following: a copy of the lease for the premises, a copy of the contract to purchase the premises, or a 
  copy of the deed if you own the premises; AND (b) a brief description of the business operations that will be moved. 
 
  a.  BOROUGH:                                      BLOCK:                                             LOT:  
      
      ADDRESS:                                          
      
  b.  DESCRIPTION OF BUSINESS OPERATIONS THAT WILL BE MOVED :
 
2. a. Do you own the premises to which you plan to move, or if you will lease the premises,  
      does the term of the lease extend to a date at least three years after the relocation date  
      and the lease commencement date?.......................................................................................                   q YES q NO 
 
  b. Were expenditures in excess of $25 per square foot made for improvements to the 
      premises, on or after July 1, 2003?  If not, do you intend that such expenditures 
      will be made? ........................................................................................................................... q YES q NO 
 
  IF YOU ANSWERED “YES” TO 2a AND 2b, DO NOT COMPLETE QUESTION 3.  
   
  IF YOU ANSWERED “NO” TO ANY PART OF QUESTION 2, YOU MUST 
  COMPLETE QUESTION 3.  
 
3. a. Do the premises to which you are moving fit any of the following five categories? 
 
      (1) Premises are wholly contained in real property that is eligible to receive benefits 
          under the City’s Industrial and Commercial Incentive Program (ICIP)?............................                                      q YES q NO 
         If YES, submit a copy of the lease and the ICIP Preliminary Certificate of Eligibility. 
 
      (2) Premises are wholly contained or situated on real property that has been leased 
         from the NYC Industrial Development Agency? ................................................................                           q YES q NO  
         If YES, submit a copy of the lease. 
 
      (3) Premises are wholly contained in or situated on real property that is owned 
         by the City of New York? ...................................................................................................           q YES q NO 
         If YES, submit a copy of the lease. 
 
      (4) Premises are wholly contained or situated in real property that is owned by  
         the Port Authority or the New York State Urban Development Corporation 
         or a subsidiary thereof? .....................................................................................................         q YES q NO 
         If YES, submit a copy of the lease. 
 
      (5) Premises are wholly contained in or situated in real property that would be eligible 
         to receive benefits pursuant to the City’s ICIP Program, except that such property is 
         exempt from real property taxation?..................................................................................                  q YES q NO 
         If YES, submit a copy of the lease and the ICIP Preliminary Certificate of Eligibility. 



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REAP-ADD - Application for Certificate of Eligibility of Designated Additional or Replacement Premises                                Page 3

 SECTION C: INFORMATION ON ADDITIONAL OR REPLACEMENT PREMISES - Continued
 
3. b. (1) Have the premises to which you are moving been improved by 
    construction or renovation? ............................................................................................... q YES q NO 
 
    (2) Answer only if you answered “YES” to Question 3a: (2)  
    Was such construction or renovation made with the approval of the NYC 
    Industrial Development Agency? .......................................................................................      q YES q NO 
 
    (3) Answer only if you answered “YES” to Question 3a: (3)  
    Was such construction or renovation made with the approval of your lease in 
    accordance with the NYC Charter?...................................................................................         q YES q NO 
 
 c. (1) Have there been expenditures for improvements to the real property in which 
    your new premises will be located that were in excess of 50% (or, in the case  
    of industrial property, in excess of 25%) of the property’s assessed value,  
    or the tax year in which the improvements began?...........................................................                 q YES q NO 
 
    (2) If you answered “YES” to 3c: (1), were these expenditures made within 36 months  
    of the commencement of the work, or, if the expenditures are in excess of  
    $50 million, were they made  within 72 months of the commencement of the work?.......                                       q YES q NO 
 
 IF YOU ANSWERED “YES” TO QUESTION 3b AND/OR 3c, DESCRIBE AND  
 DOCUMENT THE CONSTRUCTION OR RENOVATION WORK PERFORMED AND  
 IMPROVEMENT MADE TO THE REAL PROPERTY BY ATTACHING A SEPARATE 
 PAGE TO THIS APPLICATION.

 SECTION D: REAP-ADD CERTIFICATION
 
I hereby certify that the information furnished with or in this application is, to the best of my knowledge and 
belief, true, correct and complete. 
 
__________________________________________________________________________________________________________________________ 
  Print Name and Title of Applicant, Partner or Corporate Officer 
 
 ________________________________________________________________________ ________________________________________                       
  Signature                                                               Date

                                    MAIL TO: 
                                    NYC DEPARTMENT OF FINANCE 
            BUSINESS AND EXCISE TAX REFUND UNIT - REAP GROUP 
            59 MAIDEN LANE, 20TH FLOOR, NEW YORK, NY 10038






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