{
 "meta": {
  "generated": "2026-07-17",
  "fiscalYear": 2024,
  "rollYear": 2025,
  "sources": [
   "NYS Authorities Budget Office PARIS project data (data.ny.gov 9rtk-3fkw), FY2017-FY2024. Self-reported by the IDA and not verified by the ABO",
   "NYS ORPTS assessment rolls (data.ny.gov 7vem-aaz7), 2021-2025 rolls",
   "research/ida-report.md and research/ida-master-table.csv"
  ],
  "caveat": "PARIS figures are self-reported by the IDA and not audited by the state. Jobs numbers in particular are claims, not verified facts."
 },
 "summary": {
  "fy": 2024,
  "rollYear": 2025,
  "projects": 49,
  "parcelCount": 72,
  "assessed2025": 104839231,
  "taxable2025": 2839350,
  "exemptions": 5931765.12,
  "pilotsDue": 2701640.2,
  "pilotsMade": 2701640.2,
  "net": 3230124.92,
  "burdenSplit": {
   "school": 2884853.72,
   "cityTown": 1463495.5,
   "county": 1077212.38
  },
  "jobsPromised": 762,
  "netNewJobs": 1087.05,
  "jobsPromisedExOutliers": 757,
  "netNewJobsExOutliers": 281.05,
  "cumulativeNet1724": 43271581.12,
  "cumulativePilotDue1724": 23472142.15,
  "cumulativePilotMade1724": 23472412.85,
  "schoolSharePct": 53.2
 },
 "categories": [
  {
   "name": "Housing/Apartments",
   "blurb": "Market-rate apartments. The biggest single block of net subsidy in the portfolio, and every one of these deals is inside the City of Elmira.",
   "count": 5,
   "assessed2025": 21895600,
   "fy24": {
    "exempt": 1230610.03,
    "pilot": 327278.62,
    "net": 903331.41
   },
   "jobsPromised": 21,
   "ftesNow": 22.0,
   "projects": [
    {
     "slug": "riedman-properties-elmira-llc",
     "name": "Riedman Properties Elmira LLC",
     "applicant": "Riedman Properties Elmira, LLC",
     "category": "Housing/Apartments",
     "blurb": "A market-rate apartment conversion at 667 College Ave, and the largest of the five housing deals: $6.0M assessed, $393K of tax exempted in FY2024 against a $63K PILOT. The agreement runs to 2042 and PARIS reports 4 FTEs. Housing deals promise almost no jobs by design, so the test here is whether the apartments would have been built without the abatement, which no PARIS field answers.",
     "approved": "2020-03-26",
     "plannedEnd": 2042,
     "projectType": "Straight Lease",
     "parcels": [
      "667 College Ave"
     ],
     "parcelCount": 1,
     "assessed2025": 6000000,
     "fy24": {
      "exempt": 392935.91,
      "pilot": 63146.75,
      "net": 329789.16
     },
     "cumNet1724": 1844349.81,
     "cumPilot1724": 209312.84,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 4.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/773"
      },
      {
       "label": "PILOT agreement (PDF, scanned)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/776"
      },
      {
       "label": "Project binder (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/407"
      }
     ]
    },
    {
     "slug": "hathorn-redevelopment",
     "name": "Hathorn Redevelopment",
     "applicant": "Hathorn Redevelopment",
     "category": "Housing/Apartments",
     "blurb": "346-347 Woodlawn Ave, $6.5M assessed. It is exempt under the urban-renewal code (18180) rather than the IDA's own code, and its planned end year was 2023, yet it was still exempt on the 2025 roll and still filing PARIS reports two years past that date. FY2024: $374K exempted against a $115K PILOT.",
     "approved": "2001-11-14",
     "plannedEnd": 2023,
     "projectType": "Bonds/Notes Issuance",
     "parcels": [
      "346 Woodlawn Ave",
      "347 Woodlawn Ave"
     ],
     "parcelCount": 2,
     "assessed2025": 6540000,
     "fy24": {
      "exempt": 374437.19,
      "pilot": 115344.82,
      "net": 259092.37
     },
     "cumNet1724": 1879732.67,
     "cumPilot1724": 815477.97,
     "jobs": {
      "promised": 13,
      "retained": 5,
      "before": 5.0,
      "now": 8.0
     },
     "city": true,
     "statusNote": "still exempt past planned 2023 end",
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/684"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/683"
      },
      {
       "label": "Ground lease (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/689"
      }
     ]
    },
    {
     "slug": "mark-twain-building-llc",
     "name": "Mark Twain Building, LLC",
     "applicant": "Mark Twain Building, LLC",
     "category": "Housing/Apartments",
     "blurb": "The old Mark Twain Hotel block at 154-184 N Main St, $5.2M assessed and held in the IDA's name. FY2024: $231K exempted, $96K PILOT paid. Runs to 2032; 4 FTEs reported.",
     "approved": "2020-11-12",
     "plannedEnd": 2032,
     "projectType": "Straight Lease",
     "parcels": [
      "154-184 Main St"
     ],
     "parcelCount": 1,
     "assessed2025": 5244600,
     "fy24": {
      "exempt": 230873.95,
      "pilot": 96326.35,
      "net": 134547.6
     },
     "cumNet1724": 470604.36,
     "cumPilot1724": 96326.35,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 4.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Project files (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/412"
      }
     ]
    },
    {
     "slug": "gerard-block",
     "name": "Gerard Block",
     "applicant": "Gerard Block Apartments",
     "category": "Housing/Apartments",
     "blurb": "Apartments at 118-126 Lake St and 414 Carroll St, $2.3M assessed, on a PILOT running to 2049, a 31-year term. FY2024: $142K exempted against a $16K PILOT. PARIS reports 0 FTEs.",
     "approved": "2018-10-22",
     "plannedEnd": 2049,
     "projectType": "Straight Lease",
     "parcels": [
      "414 Carroll St",
      "118-126 Lake St"
     ],
     "parcelCount": 2,
     "assessed2025": 2347000,
     "fy24": {
      "exempt": 141777.85,
      "pilot": 15918.12,
      "net": 125859.73
     },
     "cumNet1724": 538352.77,
     "cumPilot1724": 61824.12,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": true,
     "statusNote": "to 2049",
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/679"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/682"
      }
     ]
    },
    {
     "slug": "libertad-elmira",
     "name": "Libertad Elmira",
     "applicant": "Vecino Group New York, LLC.",
     "category": "Housing/Apartments",
     "blurb": "The Vecino Group's Libertad project at 624 Baldwin St, $1.8M assessed. Its PILOT runs to 2051, the longest term in the current portfolio. FY2024: $91K exempted against a $37K PILOT; 6 FTEs reported against 8 promised.",
     "approved": "2017-09-27",
     "plannedEnd": 2051,
     "projectType": "Straight Lease",
     "parcels": [
      "624 Baldwin St"
     ],
     "parcelCount": 1,
     "assessed2025": 1764000,
     "fy24": {
      "exempt": 90585.13,
      "pilot": 36542.58,
      "net": 54042.55
     },
     "cumNet1724": 900840.21,
     "cumPilot1724": 75666.62,
     "jobs": {
      "promised": 8,
      "retained": 0,
      "before": 0.0,
      "now": 6.0
     },
     "city": true,
     "statusNote": "to 2051",
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/714"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/718"
      }
     ]
    }
   ]
  },
  {
   "name": "Energy",
   "blurb": "Solar farms and a microgrid. These promise ~0 jobs by design; the pitch is lease income to landowners plus PILOT revenue to the taxing jurisdictions.",
   "count": 14,
   "assessed2025": 9965930,
   "fy24": {
    "exempt": 869091.03,
    "pilot": 225712.79,
    "net": 643378.24
   },
   "jobsPromised": 2,
   "ftesNow": 0.0,
   "projects": [
    {
     "slug": "3-sisters-solar-farm-1-llc",
     "name": "3 SISTERS SOLAR FARM 1 LLC",
     "applicant": "3 Sisters Solar Farm 1 LLC",
     "category": "Energy",
     "blurb": "One of four sibling solar filings on W Dry Brook Rd approved together in December 2023 and running to 2045. Its FY2024 benefit was $75,000 of mortgage-recording tax, not a property-tax exemption; the parcels were still taxable, pending construction. Promises no jobs.",
     "approved": "2023-12-14",
     "plannedEnd": 2045,
     "projectType": "Straight Lease",
     "parcels": [
      "W Dry Brook Rd"
     ],
     "parcelCount": 4,
     "assessed2025": 491249,
     "fy24": {
      "exempt": 75000.0,
      "pilot": 0.0,
      "net": 75000.0
     },
     "cumNet1724": 75000.0,
     "cumPilot1724": 0.0,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Initial resolution (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/823"
      },
      {
       "label": "Final resolution (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/824"
      }
     ]
    },
    {
     "slug": "3-sisters-solar-farm-2-llc",
     "name": "3 SISTERS SOLAR FARM 2 LLC",
     "applicant": "3 SISTERS SOLAR FARM 2 LLC",
     "category": "Energy",
     "blurb": "The second of the four 3 Sisters solar filings, approved December 2023 and running to 2045. Same profile as Farm 1: a $75,000 mortgage-recording-tax benefit in FY2024 and no jobs promised. Its parcels are not separable from Farm 1's in the roll data, so no assessed value is attributed to it here.",
     "approved": "2023-12-14",
     "plannedEnd": 2045,
     "projectType": "Straight Lease",
     "parcels": [],
     "parcelCount": 0,
     "assessed2025": 0,
     "fy24": {
      "exempt": 75000.0,
      "pilot": 0.0,
      "net": 75000.0
     },
     "cumNet1724": 75000.0,
     "cumPilot1724": 0.0,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": null,
     "docs": []
    },
    {
     "slug": "3-sisters-solar-farm-3-llc",
     "name": "3 SISTERS SOLAR FARM 3 LLC",
     "applicant": "3 SISTERS SOLAR FARM 3 LLC",
     "category": "Energy",
     "blurb": "The third of the four 3 Sisters solar filings, approved December 2023 and running to 2045: a $75,000 mortgage-recording-tax benefit in FY2024, no jobs promised, and parcels not separable from Farm 1's in the roll data.",
     "approved": "2023-12-14",
     "plannedEnd": 2045,
     "projectType": "Straight Lease",
     "parcels": [],
     "parcelCount": 0,
     "assessed2025": 0,
     "fy24": {
      "exempt": 75000.0,
      "pilot": 0.0,
      "net": 75000.0
     },
     "cumNet1724": 75000.0,
     "cumPilot1724": 0.0,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": null,
     "docs": []
    },
    {
     "slug": "3-sisters-solar-farm-4-llc",
     "name": "3 SISTERS SOLAR FARM 4 LLC",
     "applicant": "3 SISTERS SOLAR FARM 4 LLC",
     "category": "Energy",
     "blurb": "The fourth of the four 3 Sisters solar filings, approved December 2023 and running to 2045: a $75,000 mortgage-recording-tax benefit in FY2024, no jobs promised, and parcels not separable from Farm 1's in the roll data.",
     "approved": "2023-12-14",
     "plannedEnd": 2045,
     "projectType": "Straight Lease",
     "parcels": [],
     "parcelCount": 0,
     "assessed2025": 0,
     "fy24": {
      "exempt": 75000.0,
      "pilot": 0.0,
      "net": 75000.0
     },
     "cumNet1724": 75000.0,
     "cumPilot1724": 0.0,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": null,
     "docs": []
    },
    {
     "slug": "catlin-solar-i",
     "name": "Catlin Solar I",
     "applicant": "Catlin Solar I",
     "category": "Energy",
     "blurb": "A solar array on NYS Route 414 sitting on Callahan-family land: the parcels are titled to the landowner's trust rather than the applicant, and carry $4.2M of exempt value. FY2024: $108K exempted against a $39K PILOT. Approved 2018, runs to 2038, promises no jobs.",
     "approved": "2018-01-28",
     "plannedEnd": 2038,
     "projectType": "Straight Lease",
     "parcels": [
      "NYS Route 414"
     ],
     "parcelCount": 2,
     "assessed2025": 4166600,
     "fy24": {
      "exempt": 107558.03,
      "pilot": 39423.28,
      "net": 68134.75
     },
     "cumNet1724": 465354.75,
     "cumPilot1724": 181726.33,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/608"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/611"
      }
     ]
    },
    {
     "slug": "ny-big-flats-i",
     "name": "NY Big Flats I",
     "applicant": "NY Big Flats I",
     "category": "Energy",
     "blurb": "An Altus Power solar project at 201 Chambers Rd, running to 2041. FY2024: $113K exempted against a $48K PILOT. Its implied exemption rate (~$122 per $1,000 of assessed value) is an outlier that flags an incomplete parcel match on our side, not an IDA error.",
     "approved": "2019-03-07",
     "plannedEnd": 2041,
     "projectType": "Straight Lease",
     "parcels": [
      "201 Chambers Rd"
     ],
     "parcelCount": 1,
     "assessed2025": 930300,
     "fy24": {
      "exempt": 113271.03,
      "pilot": 47736.44,
      "net": 65534.59
     },
     "cumNet1724": 283722.25,
     "cumPilot1724": 122307.96,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": "parcel match incomplete",
     "docs": [
      {
       "label": "Project binder (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/414"
      }
     ]
    },
    {
     "slug": "catalyze-breesport-road-microgrid-llc",
     "name": "Catalyze Breesport Road Microgrid, LLC",
     "applicant": "Catalyze Breesport Rd Microgrid, LLC",
     "category": "Energy",
     "blurb": "A microgrid at 625 Breesport Rd, $2.6M assessed, approved October 2023 and running to 2045. FY2024: $63K exempted and no PILOT paid at all. Promises no jobs.",
     "approved": "2023-10-12",
     "plannedEnd": 2045,
     "projectType": "Straight Lease",
     "parcels": [
      "625 Breesport Rd"
     ],
     "parcelCount": 1,
     "assessed2025": 2636000,
     "fy24": {
      "exempt": 63274.95,
      "pilot": 0.0,
      "net": 63274.95
     },
     "cumNet1724": 64486.36,
     "cumPilot1724": 0.0,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/816"
      },
      {
       "label": "Tax agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/815"
      }
     ]
    },
    {
     "slug": "ny-baldwin-ii-llc",
     "name": "NY Baldwin II, LLC",
     "applicant": "NY Baldwin II, LLC",
     "category": "Energy",
     "blurb": "An Altus Power solar project on Turner Rd, approved 2017 and running to 2038. FY2024: $55K exempted against a $20K PILOT. The parcel itself carries almost no assessed value ($8,206); the exemption is on the array, not the land.",
     "approved": "2017-09-27",
     "plannedEnd": 2038,
     "projectType": "Straight Lease",
     "parcels": [
      "Turner Rd"
     ],
     "parcelCount": 1,
     "assessed2025": 8206,
     "fy24": {
      "exempt": 55269.46,
      "pilot": 19800.86,
      "net": 35468.6
     },
     "cumNet1724": 236790.95,
     "cumPilot1724": 124933.24,
     "jobs": {
      "promised": 1,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/744"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/752"
      }
     ]
    },
    {
     "slug": "ny-horseheads-i",
     "name": "NY Horseheads I",
     "applicant": "NY Horseheads I, LLC",
     "category": "Energy",
     "blurb": "An Altus Power solar project on Hickory Grove Rd, running to 2041. FY2024: $55K exempted against a $20K PILOT. Promises no jobs.",
     "approved": "2019-03-07",
     "plannedEnd": 2041,
     "projectType": "Straight Lease",
     "parcels": [
      "154 Hickory Grove Rd",
      "Hickory Grove Rd"
     ],
     "parcelCount": 2,
     "assessed2025": 1243064,
     "fy24": {
      "exempt": 54910.79,
      "pilot": 20069.42,
      "net": 34841.37
     },
     "cumNet1724": 215592.59,
     "cumPilot1724": 87310.77,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Project binder (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/418"
      }
     ]
    },
    {
     "slug": "erin-renewables-llc",
     "name": "Erin Renewables, LLC",
     "applicant": "Erin Renewables, LLC",
     "category": "Energy",
     "blurb": "A solar project at 875 Breesport Rd in the Town of Erin, approved May 2020 and running to 2041. FY2024: $52K exempted against a $17K PILOT. Promises no jobs.",
     "approved": "2020-05-14",
     "plannedEnd": 2041,
     "projectType": "Straight Lease",
     "parcels": [
      "875 Breesport Rd"
     ],
     "parcelCount": 1,
     "assessed2025": 455226,
     "fy24": {
      "exempt": 51755.16,
      "pilot": 17345.06,
      "net": 34410.1
     },
     "cumNet1724": 125758.14,
     "cumPilot1724": 51154.25,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/243"
      }
     ]
    },
    {
     "slug": "ny-baldwin-i-llc",
     "name": "NY Baldwin I LLC",
     "applicant": "NY Baldwin I LLC",
     "category": "Energy",
     "blurb": "The first of two Altus Power solar filings in the Town of Baldwin, at 335 Breesport N Chemung Rd, running to 2038. FY2024: $52K exempted against an $18K PILOT.",
     "approved": "2017-09-27",
     "plannedEnd": 2038,
     "projectType": "Straight Lease",
     "parcels": [
      "335 Breesport N Chemung Rd"
     ],
     "parcelCount": 1,
     "assessed2025": 8085,
     "fy24": {
      "exempt": 51825.19,
      "pilot": 17527.03,
      "net": 34298.16
     },
     "cumNet1724": 188048.14,
     "cumPilot1724": 78901.08,
     "jobs": {
      "promised": 1,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/734"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/740"
      }
     ]
    },
    {
     "slug": "ny-horseheads-ii",
     "name": "NY Horseheads II",
     "applicant": "NY Horseheads II, LLC",
     "category": "Energy",
     "blurb": "The sibling filing to NY Horseheads I, sharing the same Hickory Grove Rd parcels, so no assessed value is attributed to it separately here. FY2024: $25K exempted against a $19K PILOT, the narrowest gap of any solar deal.",
     "approved": "2019-03-07",
     "plannedEnd": 2041,
     "projectType": "Straight Lease",
     "parcels": [],
     "parcelCount": 0,
     "assessed2025": 0,
     "fy24": {
      "exempt": 24857.63,
      "pilot": 19339.35,
      "net": 5518.28
     },
     "cumNet1724": 67276.73,
     "cumPilot1724": 74931.93,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": null,
     "docs": []
    },
    {
     "slug": "gem-energy",
     "name": "GEM Energy",
     "applicant": "DSinesagain Solar LLC",
     "category": "Energy",
     "blurb": "Filed by DSinesagain Solar LLC on Sing Sing Rd, approved August 2021 and running to 2043. Its FY2024 PILOT ($44.5K) came within $1,900 of the tax it was exempted from, effectively full freight and the closest thing to a break-even deal in the portfolio.",
     "approved": "2021-08-12",
     "plannedEnd": 2043,
     "projectType": "Straight Lease",
     "parcels": [
      "Sing Sing Rd"
     ],
     "parcelCount": 1,
     "assessed2025": 27200,
     "fy24": {
      "exempt": 46368.79,
      "pilot": 44471.35,
      "net": 1897.44
     },
     "cumNet1724": 333224.5,
     "cumPilot1724": 44471.35,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/652"
      },
      {
       "label": "Tax agreement / PILOT (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/655"
      },
      {
       "label": "Project binder (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/408"
      }
     ]
    },
    {
     "slug": "alle-catt-wind-energy-llc",
     "name": "Alle-Catt Wind Energy LLC",
     "applicant": "Alle-Catt Wind Energy LLC",
     "category": "Energy",
     "blurb": "An anomalous filing: no Chemung County parcel has been identified for it and it reports $0 of benefit taken in FY2024. It is carried here because the IDA filed it with the state, not because it has a measurable footprint in the county.",
     "approved": "2024-09-11",
     "plannedEnd": 2026,
     "projectType": "Tax Exemptions",
     "parcels": [],
     "parcelCount": 0,
     "assessed2025": 0,
     "fy24": {
      "exempt": 0.0,
      "pilot": 0.0,
      "net": 0.0
     },
     "cumNet1724": 0.0,
     "cumPilot1724": 0.0,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": "no Chemung parcel identified",
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/547"
      },
      {
       "label": "Initial resolution (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/549"
      }
     ]
    }
   ]
  },
  {
   "name": "Civic/Cultural",
   "blurb": "The Clemens Center theater, under two PARIS filings. The largest zero-PILOT line in the portfolio.",
   "count": 2,
   "assessed2025": 6645000,
   "fy24": {
    "exempt": 419820.1,
    "pilot": 0.0,
    "net": 419820.1
   },
   "jobsPromised": 17,
   "ftesNow": 14.0,
   "projects": [
    {
     "slug": "clemens-center-landlord-llc",
     "name": "Clemens Center Landlord, LLC",
     "applicant": "Clemens Center Landlord, LLC",
     "category": "Civic/Cultural",
     "blurb": "The Clemens Center theater at 207 Clemens Center Pkwy files under two PARIS entries; this is the one that carries the money. It exempted $419,820 in FY2024 and paid $0 in PILOTs, the single largest zero-PILOT line in the portfolio, and the largest net subsidy of any current deal. The agreement runs to 2028; whether $0 is what it calls for, or arrears, is an open question.",
     "approved": "2009-08-14",
     "plannedEnd": 2028,
     "projectType": "Straight Lease",
     "parcels": [],
     "parcelCount": 0,
     "assessed2025": 0,
     "fy24": {
      "exempt": 419820.1,
      "pilot": 0.0,
      "net": 419820.1
     },
     "cumNet1724": 3263529.87,
     "cumPilot1724": 0.0,
     "jobs": {
      "promised": 17,
      "retained": 16,
      "before": 16.0,
      "now": 14.0
     },
     "city": true,
     "statusNote": "$0 PILOT paid",
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/632"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/633"
      },
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/626"
      }
     ]
    },
    {
     "slug": "chemung-county-performing-arts",
     "name": "Chemung County Performing Arts",
     "applicant": "Chemung County Performing Arts",
     "category": "Civic/Cultural",
     "blurb": "The Clemens Center's second filing, and not a property-tax abatement at all: it is a $900,000 tax-exempt bond issuance on the same theater, approved December 2009. It reports no exemptions and no PILOTs of its own in FY2024, reports 0 FTEs, and marks 2024 as its final project year. It is counted here because the IDA filed it with the state as a project; the money and the 14 jobs sit on the Landlord filing above, for the same 16-person theater.",
     "approved": "2009-12-10",
     "plannedEnd": 2024,
     "projectType": "Bonds/Notes Issuance",
     "parcels": [
      "207 Clemens Center Pkwy"
     ],
     "parcelCount": 1,
     "assessed2025": 6645000,
     "fy24": {
      "exempt": 0.0,
      "pilot": 0.0,
      "net": 0.0
     },
     "cumNet1724": 0.0,
     "cumPilot1724": 0.0,
     "jobs": {
      "promised": 0,
      "retained": 16,
      "before": 16.0,
      "now": 0.0
     },
     "city": true,
     "statusNote": "a bond, not an abatement",
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/818"
      }
     ]
    }
   ]
  },
  {
   "name": "Office/Commercial",
   "blurb": "Offices, storefronts and union halls, the long tail of the portfolio: 18 deals averaging about $21,000 of net subsidy each.",
   "count": 17,
   "assessed2025": 15386200,
   "fy24": {
    "exempt": 616806.97,
    "pilot": 284545.1,
    "net": 332261.87
   },
   "jobsPromised": 152,
   "ftesNow": 1183.3,
   "projects": [
    {
     "slug": "110-north-main-street-llc",
     "name": "110 North Main Street, LLC",
     "applicant": "110 N. Main Street, LLC",
     "category": "Office/Commercial",
     "blurb": "110-120 Main St, $866K assessed, approved 2018 and running to 2029. FY2024 exempted $54K against a $2.4K PILOT, a net $52K and the largest in the Office/Commercial category. Promised 6 jobs; PARIS reports 0 FTEs.",
     "approved": "2018-05-23",
     "plannedEnd": 2029,
     "projectType": "Straight Lease",
     "parcels": [
      "110-120 Main St"
     ],
     "parcelCount": 1,
     "assessed2025": 866000,
     "fy24": {
      "exempt": 54017.49,
      "pilot": 2400.76,
      "net": 51616.73
     },
     "cumNet1724": 238144.55,
     "cumPilot1724": 26195.2,
     "jobs": {
      "promised": 6,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/562"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/565"
      }
     ]
    },
    {
     "slug": "one-clemens-square-llc",
     "name": "One Clemens Square LLC",
     "applicant": "One Clemens Square LLC",
     "category": "Office/Commercial",
     "blurb": "1-8 Clemens Square, approved October 2023 and running to 2035. The parcel is assessed at just $162K, yet the deal exempted $52K of tax in FY2024 against a $4.1K PILOT. Reports 0 FTEs.",
     "approved": "2023-10-26",
     "plannedEnd": 2035,
     "projectType": "Straight Lease",
     "parcels": [
      "1-8 Clemens Square"
     ],
     "parcelCount": 1,
     "assessed2025": 162000,
     "fy24": {
      "exempt": 52401.95,
      "pilot": 4082.59,
      "net": 48319.36
     },
     "cumNet1724": 48319.36,
     "cumPilot1724": 4082.59,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Project binder (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/521"
      }
     ]
    },
    {
     "slug": "1580-lake-street-llc",
     "name": "1580 Lake Street LLC",
     "applicant": "1580 Lake St",
     "category": "Office/Commercial",
     "blurb": "1580 Lake St, $1.3M assessed, running to 2027. One of the portfolio's genuine employment gains: 130 FTEs now against 45 before the IDA deal, a net +85 on 14 promised. FY2024: $82K exempted against a $47K PILOT.",
     "approved": "2011-02-24",
     "plannedEnd": 2027,
     "projectType": "Straight Lease",
     "parcels": [
      "1580 Lake St"
     ],
     "parcelCount": 1,
     "assessed2025": 1300000,
     "fy24": {
      "exempt": 82130.51,
      "pilot": 47414.55,
      "net": 34715.96
     },
     "cumNet1724": 286239.14,
     "cumPilot1724": 370243.93,
     "jobs": {
      "promised": 14,
      "retained": 45,
      "before": 45.0,
      "now": 130.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/573"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/575"
      }
     ]
    },
    {
     "slug": "john-g-ullman-associates-inc",
     "name": "John G. Ullman & Associates, Inc.",
     "applicant": "John G. Ullman & Associates, Inc.",
     "category": "Office/Commercial",
     "blurb": "A financial-advisory office at 343 Daniel Zenker Dr in Big Flats, $2.8M assessed, running to 2029. FY2024: $74K exempted against a $40K PILOT. 48 FTEs against 40 before the deal.",
     "approved": "2017-08-14",
     "plannedEnd": 2029,
     "projectType": "Straight Lease",
     "parcels": [
      "343 Daniel Zenker Dr"
     ],
     "parcelCount": 1,
     "assessed2025": 2839200,
     "fy24": {
      "exempt": 74388.41,
      "pilot": 40371.76,
      "net": 34016.65
     },
     "cumNet1724": 273630.87,
     "cumPilot1724": 254650.16,
     "jobs": {
      "promised": 14,
      "retained": 40,
      "before": 40.0,
      "now": 48.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/706"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/708"
      }
     ]
    },
    {
     "slug": "chemung-properties-llc",
     "name": "Chemung Properties, LLC",
     "applicant": "Chemung Properties, LLC",
     "category": "Office/Commercial",
     "blurb": "465 Water St, $1.2M assessed, running to 2029. FY2024: $77K exempted against a $45K PILOT. Employment is flat: 32 FTEs against 30 retained at the outset.",
     "approved": "2016-12-16",
     "plannedEnd": 2029,
     "projectType": "Straight Lease",
     "parcels": [
      "465 Water St"
     ],
     "parcelCount": 1,
     "assessed2025": 1215000,
     "fy24": {
      "exempt": 76761.68,
      "pilot": 45362.05,
      "net": 31399.63
     },
     "cumNet1724": 214951.31,
     "cumPilot1724": 241613.55,
     "jobs": {
      "promised": 0,
      "retained": 30,
      "before": 30.0,
      "now": 32.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/614"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/616"
      }
     ]
    },
    {
     "slug": "international-brotherhood-of-electrical-workers-lu-139-building-corp",
     "name": "International Brotherhood of Electrical Workers LU 139 Building Corp.",
     "applicant": "International Brotherhood of Electrical Workers LU 139 Building Corp.",
     "category": "Office/Commercial",
     "blurb": "The IBEW Local 139 union hall at 415 W Second St, held in the IDA's name and carrying an abatement since November 2013. Employment has fallen sharply: 6 FTEs against 41 before the deal. Warren Roman Jr., the local's business manager, joined the IDA board in February 2025, more than a decade after that abatement began.",
     "approved": "2013-11-25",
     "plannedEnd": 2028,
     "projectType": "Straight Lease",
     "parcels": [
      "415 Second St"
     ],
     "parcelCount": 1,
     "assessed2025": 840000,
     "fy24": {
      "exempt": 53069.8,
      "pilot": 26534.91,
      "net": 26534.89
     },
     "cumNet1724": 191371.41,
     "cumPilot1724": 222674.51,
     "jobs": {
      "promised": 10,
      "retained": 41,
      "before": 41.0,
      "now": 6.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/700"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/701"
      },
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/705"
      }
     ]
    },
    {
     "slug": "fennell-properties-llc",
     "name": "Fennell Properties, LLC",
     "applicant": "Fennell Properties, LLC",
     "category": "Office/Commercial",
     "blurb": "951 Grand Central Ave, $806K assessed, running to 2028. FY2024: $52K exempted against a $25K PILOT. 33 FTEs against 23 before the deal.",
     "approved": "2012-10-03",
     "plannedEnd": 2028,
     "projectType": "Straight Lease",
     "parcels": [
      "951 Grand Central Ave"
     ],
     "parcelCount": 1,
     "assessed2025": 806000,
     "fy24": {
      "exempt": 51746.93,
      "pilot": 25460.88,
      "net": 26286.05
     },
     "cumNet1724": 212059.28,
     "cumPilot1724": 183801.2,
     "jobs": {
      "promised": 3,
      "retained": 0,
      "before": 23.0,
      "now": 33.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/673"
      },
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/674"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/675"
      }
     ]
    },
    {
     "slug": "maloney-properties-llc",
     "name": "Maloney Properties, LLC",
     "applicant": "Maloney Properties, LLC",
     "category": "Office/Commercial",
     "blurb": "1327-1329 College Ave, $765K assessed, running to 2029. FY2024: $48K exempted against a $26K PILOT. 53 FTEs against 39 before the deal.",
     "approved": "2017-02-06",
     "plannedEnd": 2029,
     "projectType": "Straight Lease",
     "parcels": [
      "1327-1329 College Ave"
     ],
     "parcelCount": 1,
     "assessed2025": 765000,
     "fy24": {
      "exempt": 48331.42,
      "pilot": 25507.52,
      "net": 22823.9
     },
     "cumNet1724": 171790.02,
     "cumPilot1724": 167327.71,
     "jobs": {
      "promised": 9,
      "retained": 38,
      "before": 39.0,
      "now": 53.3
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/721"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/722"
      }
     ]
    },
    {
     "slug": "best-corporate-park",
     "name": "BEST Corporate Park",
     "applicant": "BEST Corporate Park, LLC",
     "category": "Office/Commercial",
     "blurb": "1250 Schweizer Rd in Big Flats, $1.1M assessed, running to 2038. FY2024: $30K exempted against a $15K PILOT, an exact 50% split and the UTEP's standard schedule. 79 FTEs against 16 before the deal, a net +63.",
     "approved": "2018-04-25",
     "plannedEnd": 2038,
     "projectType": "Straight Lease",
     "parcels": [
      "1250 Schweizer Rd",
      "Schweizer Rd"
     ],
     "parcelCount": 2,
     "assessed2025": 1145000,
     "fy24": {
      "exempt": 29999.11,
      "pilot": 14999.59,
      "net": 14999.52
     },
     "cumNet1724": 94203.66,
     "cumPilot1724": 83248.01,
     "jobs": {
      "promised": 38,
      "retained": 16,
      "before": 16.0,
      "now": 79.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/585"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/590"
      }
     ]
    },
    {
     "slug": "110-baldwin-st-llc",
     "name": "110 Baldwin St., LLC",
     "applicant": "110 Baldwin St., LLC",
     "category": "Office/Commercial",
     "blurb": "108-116 Baldwin St, $232K assessed, running to 2032. FY2024: $13K exempted against a $706 PILOT. Promised 5 jobs and retained 6; PARIS now reports 0 FTEs.",
     "approved": "2018-05-23",
     "plannedEnd": 2032,
     "projectType": "Straight Lease",
     "parcels": [
      "108-116 Baldwin St"
     ],
     "parcelCount": 1,
     "assessed2025": 232000,
     "fy24": {
      "exempt": 13283.36,
      "pilot": 705.63,
      "net": 12577.73
     },
     "cumNet1724": 138495.59,
     "cumPilot1724": 1639.27,
     "jobs": {
      "promised": 5,
      "retained": 6,
      "before": 6.0,
      "now": 0.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Signed lease (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/551"
      },
      {
       "label": "Project agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/550"
      }
     ]
    },
    {
     "slug": "upstate-commercial-properties-llc",
     "name": "Upstate Commercial Properties, LLC",
     "applicant": "Upstate Commercial Properties, LLC",
     "category": "Office/Commercial",
     "blurb": "32 Sustain Ln in the Village of Horseheads, $973K assessed, running to 2028. FY2024: $30K exempted against a $19K PILOT. 36 FTEs against 8 before the deal.",
     "approved": "2013-11-07",
     "plannedEnd": 2028,
     "projectType": "Straight Lease",
     "parcels": [
      "32 Sustain Ln"
     ],
     "parcelCount": 1,
     "assessed2025": 972700,
     "fy24": {
      "exempt": 30082.01,
      "pilot": 18956.26,
      "net": 11125.75
     },
     "cumNet1724": 90721.35,
     "cumPilot1724": 130649.81,
     "jobs": {
      "promised": 10,
      "retained": 8,
      "before": 8.0,
      "now": 36.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/797"
      },
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/798"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/799"
      }
     ]
    },
    {
     "slug": "aces-eights-realty",
     "name": "Aces & Eights Realty",
     "applicant": "Aces & Eights Realty",
     "category": "Office/Commercial",
     "blurb": "360 Main St, a retail-trade deal approved 2015 with a planned end of 2025. FY2024: $12K exempted against a $5.9K PILOT, an exact 50% split. Promised 1 job and retained 3; reports 0 FTEs.",
     "approved": "2015-07-15",
     "plannedEnd": 2025,
     "projectType": "Straight Lease",
     "parcels": [
      "360 Main St"
     ],
     "parcelCount": 1,
     "assessed2025": 187000,
     "fy24": {
      "exempt": 11814.34,
      "pilot": 5907.17,
      "net": 5907.17
     },
     "cumNet1724": 32950.08,
     "cumPilot1724": 41105.48,
     "jobs": {
      "promised": 1,
      "retained": 3,
      "before": 3.0,
      "now": 0.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/578"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/579"
      }
     ]
    },
    {
     "slug": "d-g-commercial-realty-llc",
     "name": "D & G Commercial Realty LLC",
     "applicant": "D & G Commercial Realty, LLC",
     "category": "Office/Commercial",
     "blurb": "1836 Grand Central Ave in the Town of Horseheads, running to a planned 2023 end. FY2024: $9.4K exempted against a $4.7K PILOT, the smallest exemption of any active deal. One of the portfolio's real employment gains: 142 FTEs against 50 before the deal, a net +92.",
     "approved": "2013-09-06",
     "plannedEnd": 2023,
     "projectType": "Straight Lease",
     "parcels": [
      "1836 Grand Central Ave"
     ],
     "parcelCount": 1,
     "assessed2025": 347800,
     "fy24": {
      "exempt": 9432.21,
      "pilot": 4718.83,
      "net": 4713.38
     },
     "cumNet1724": 74217.4,
     "cumPilot1724": 70256.13,
     "jobs": {
      "promised": 7,
      "retained": 50,
      "before": 50.0,
      "now": 142.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/646"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/647"
      }
     ]
    },
    {
     "slug": "ny-beauty-barber-academy-llc",
     "name": "NY Beauty & Barber Academy, LLC",
     "applicant": "NY Beauty & Barber Academy, LLC",
     "category": "Office/Commercial",
     "blurb": "200 Baldwin St, $167K assessed, running to 2027. FY2024: $11K exempted against a $7.2K PILOT. Promised 8 jobs; PARIS reports 0 FTEs.",
     "approved": "2016-04-28",
     "plannedEnd": 2027,
     "projectType": "Straight Lease",
     "parcels": [
      "200 Baldwin St"
     ],
     "parcelCount": 1,
     "assessed2025": 166500,
     "fy24": {
      "exempt": 10519.2,
      "pilot": 7150.71,
      "net": 3368.49
     },
     "cumNet1724": 56027.95,
     "cumPilot1724": 27705.34,
     "jobs": {
      "promised": 8,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/756"
      },
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/758"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/827"
      }
     ]
    },
    {
     "slug": "postler-jaeckle",
     "name": "Postler & Jaeckle",
     "applicant": "Postler & Jaeckle",
     "category": "Office/Commercial",
     "blurb": "A mechanical contractor at 2000 Lake Rd in the Town of Elmira. Its agreement ended on schedule in 2024 and the $510K parcel is fully taxable again on the 2025 roll. It also books 429 FTEs against a $510K building, clearly a company-wide headcount rather than site jobs and the single biggest distortion in this category's employment total.",
     "approved": "2015-01-30",
     "plannedEnd": 2024,
     "projectType": "Straight Lease",
     "parcels": [
      "2000 Lake Rd"
     ],
     "parcelCount": 1,
     "assessed2025": 510000,
     "fy24": {
      "exempt": 5084.82,
      "pilot": 2904.83,
      "net": 2179.99
     },
     "cumNet1724": 66738.41,
     "cumPilot1724": 70224.11,
     "jobs": {
      "promised": 5,
      "retained": 25,
      "before": 25.0,
      "now": 429.0
     },
     "city": false,
     "statusNote": "ended 2024 - back on tax rolls",
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/772"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/770"
      }
     ]
    },
    {
     "slug": "william-lake-propertes-llc",
     "name": "William Lake Propertes LLC",
     "applicant": "William Lake Propertes LLC",
     "category": "Office/Commercial",
     "blurb": "610 Lake St, $332K assessed, running to 2027. Its FY2024 PILOT ($12.1K) came within $1,700 of the tax exempted, nearly full freight. 81 FTEs against 33 before the deal.",
     "approved": "2016-05-24",
     "plannedEnd": 2027,
     "projectType": "Straight Lease",
     "parcels": [
      "610 Lake St"
     ],
     "parcelCount": 1,
     "assessed2025": 332000,
     "fy24": {
      "exempt": 13743.73,
      "pilot": 12067.06,
      "net": 1676.67
     },
     "cumNet1724": 62745.28,
     "cumPilot1724": 89878.41,
     "jobs": {
      "promised": 22,
      "retained": 33,
      "before": 33.0,
      "now": 81.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/804"
      },
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/805"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/806"
      }
     ]
    },
    {
     "slug": "economic-opportunity-program-of-chemung-county",
     "name": "Economic Opportunity Program of Chemung County",
     "applicant": "Economic Opportunity Program of Chemung County",
     "category": "Office/Commercial",
     "blurb": "The anti-poverty nonprofit at 650 Baldwin St. It is exempt under the nonprofit code (25130) rather than the IDA's, reports no exemptions or PILOTs in FY2024, and the IDA's own closing memo records 'NO PILOT'. 114 FTEs against 83 retained, the largest employer in this category by a real measure.",
     "approved": "2000-09-19",
     "plannedEnd": 2027,
     "projectType": "Bonds/Notes Issuance",
     "parcels": [
      "650 Baldwin St"
     ],
     "parcelCount": 1,
     "assessed2025": 2700000,
     "fy24": {
      "exempt": 0.0,
      "pilot": 0.0,
      "net": 0.0
     },
     "cumNet1724": 0.0,
     "cumPilot1724": 0.0,
     "jobs": {
      "promised": 0,
      "retained": 83,
      "before": 83.0,
      "now": 114.0
     },
     "city": true,
     "statusNote": "nonprofit exemption, no PILOT",
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/657"
      },
      {
       "label": "Closing memo, 'NO PILOT' (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/658"
      }
     ]
    }
   ]
  },
  {
   "name": "Manufacturing",
   "blurb": "The factories the IDA exists to attract, and where the portfolio's real employment sits.",
   "count": 5,
   "assessed2025": 20431300,
   "fy24": {
    "exempt": 595908.64,
    "pilot": 265562.05,
    "net": 330346.59
   },
   "jobsPromised": 167,
   "ftesNow": 699.0,
   "projects": [
    {
     "slug": "anchor-glass-container-corp",
     "name": "Anchor Glass Container Corp.",
     "applicant": "Anchor Glass Container Corporation",
     "category": "Manufacturing",
     "blurb": "The county's glass plant, five parcels and $9.7M assessed across the Elmira city line: 1901 Grand Central Ave is in the city, 151 E McCanns Blvd is in the Town of Elmira. Its executed lease is the one document that shows the mechanics plainly: the IDA leases the premises back to the company for rent of 'One and No/100 Dollar ($1.00) per annum'. 261 FTEs against 239 retained when the 2022 renewal was struck; runs to 2028.",
     "approved": "2022-04-21",
     "plannedEnd": 2028,
     "projectType": "Straight Lease",
     "parcels": [
      "Lynwood Ave",
      "Grand Central Ave",
      "151 McCanns Blvd",
      "1901 Grand Central Ave",
      "1600 Grand Central Ave"
     ],
     "parcelCount": 5,
     "assessed2025": 9742000,
     "fy24": {
      "exempt": 362835.3,
      "pilot": 146921.59,
      "net": 215913.71
     },
     "cumNet1724": 526526.97,
     "cumPilot1724": 326654.24,
     "jobs": {
      "promised": 0,
      "retained": 239,
      "before": 239.0,
      "now": 261.0
     },
     "city": "partial",
     "statusNote": null,
     "docs": [
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/583"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/584"
      },
      {
       "label": "Final resolution (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/581"
      }
     ]
    },
    {
     "slug": "caf-usa-inc",
     "name": "CAF USA, Inc.",
     "applicant": "CAF USA, Inc.",
     "category": "Manufacturing",
     "blurb": "The rail-car manufacturer at 3450 Oakwood Ave and 300 E 18th St in Elmira Heights. Its planned end year was 2024, but the parcels were still exempt on the 2025 roll, a renewal we have not been able to verify. It promised 125 new jobs on top of 150 retained and reports 104 FTEs, a net -46.",
     "approved": "2012-12-12",
     "plannedEnd": 2024,
     "projectType": "Straight Lease",
     "parcels": [
      "3450 Oakwood Ave",
      "160 W 22nd St",
      "300 E 18th St"
     ],
     "parcelCount": 6,
     "assessed2025": 4299700,
     "fy24": {
      "exempt": 134095.34,
      "pilot": 65846.99,
      "net": 68248.35
     },
     "cumNet1724": 508708.85,
     "cumPilot1724": 630881.36,
     "jobs": {
      "promised": 125,
      "retained": 150,
      "before": 150.0,
      "now": 104.0
     },
     "city": false,
     "statusNote": "still exempt on 2025 roll - renewal unverified",
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/592"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/595"
      },
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/596"
      }
     ]
    },
    {
     "slug": "stamped-fittings-llc",
     "name": "Stamped Fittings, LLC",
     "applicant": "Stamped Fittings, LLC",
     "category": "Manufacturing",
     "blurb": "227 Sing Sing Rd, $5.2M assessed, the portfolio's newest manufacturing deal, approved April 2022 and running to 2033. FY2024: $49K exempted against a $27K PILOT. 42 FTEs against 37 before the deal.",
     "approved": "2022-04-21",
     "plannedEnd": 2033,
     "projectType": "Straight Lease",
     "parcels": [
      "227 Sing Sing Rd"
     ],
     "parcelCount": 1,
     "assessed2025": 5181600,
     "fy24": {
      "exempt": 49160.89,
      "pilot": 26711.83,
      "net": 22449.06
     },
     "cumNet1724": 869960.74,
     "cumPilot1724": 26711.83,
     "jobs": {
      "promised": 14,
      "retained": 37,
      "before": 37.0,
      "now": 42.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Project binder (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/384"
      }
     ]
    },
    {
     "slug": "southern-tier-custom-fabricators",
     "name": "Southern Tier Custom Fabricators",
     "applicant": "Southern Tier Custom Fabricators",
     "category": "Manufacturing",
     "blurb": "A metal fabricator at 1322 College Ave, held in the IDA's name. Its FY2024 PILOT ($12.6K) was an exact 50% of the tax exempted: the UTEP's standard manufacturing schedule, applied as written. 165 FTEs against 160 retained.",
     "approved": "2015-08-12",
     "plannedEnd": 2030,
     "projectType": "Straight Lease",
     "parcels": [
      "1322 College Ave"
     ],
     "parcelCount": 1,
     "assessed2025": 398000,
     "fy24": {
      "exempt": 25144.97,
      "pilot": 12572.48,
      "net": 12572.49
     },
     "cumNet1724": 103748.85,
     "cumPilot1724": 104957.94,
     "jobs": {
      "promised": 20,
      "retained": 160,
      "before": 160.0,
      "now": 165.0
     },
     "city": true,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/790"
      },
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/788"
      },
      {
       "label": "PILOT agreement (DOCX)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/791"
      }
     ]
    },
    {
     "slug": "cameron-manufacturing-design-inc",
     "name": "Cameron Manufacturing & Design, Inc.",
     "applicant": "Cameron Manufacturing & Design, Inc.",
     "category": "Manufacturing",
     "blurb": "731 Blostein Blvd in the Village of Horseheads, running to 2029. FY2024: $25K exempted against a $14K PILOT. Employment has fallen: 127 FTEs against 192 before the deal, a net -65 and the second-largest shortfall in the portfolio.",
     "approved": "2013-12-19",
     "plannedEnd": 2029,
     "projectType": "Straight Lease",
     "parcels": [
      "731 Blostein Blvd"
     ],
     "parcelCount": 1,
     "assessed2025": 810000,
     "fy24": {
      "exempt": 24672.14,
      "pilot": 13509.16,
      "net": 11162.98
     },
     "cumNet1724": 65459.87,
     "cumPilot1724": 89208.94,
     "jobs": {
      "promised": 8,
      "retained": 0,
      "before": 192.0,
      "now": 127.0
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/597"
      },
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/598"
      },
      {
       "label": "PILOT deviation notice (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/600"
      }
     ]
    }
   ]
  },
  {
   "name": "Warehouse/Distribution",
   "blurb": "Distribution centers, with the biggest assessed values and the biggest PILOT payments, including the portfolio's flagship jobs promise at 120 Wygant Rd.",
   "count": 4,
   "assessed2025": 82909766,
   "fy24": {
    "exempt": 1873890.98,
    "pilot": 1558300.11,
    "net": 315590.87
   },
   "jobsPromised": 397,
   "ftesNow": 485.75,
   "projects": [
    {
     "slug": "horseheads-real-property-llc",
     "name": "Horseheads Real Property, LLC",
     "applicant": "Horseheads Real Property, LLC",
     "category": "Warehouse/Distribution",
     "blurb": "120 Wygant Rd is the portfolio's flagship jobs deal and its largest promise-to-delivery gap. It promised 350 jobs and reports 21 FTEs, down 4 from before the deal. $23.2M assessed and wholly exempt, with a PILOT to 2034; during 2023 construction it also took $2.41M of sales-tax exemptions, half of it ($1.21M) from the county's own sales-tax pool.",
     "approved": "2022-04-01",
     "plannedEnd": 2034,
     "projectType": "Straight Lease",
     "parcels": [
      "120 Wygant Rd"
     ],
     "parcelCount": 1,
     "assessed2025": 23200000,
     "fy24": {
      "exempt": 515726.21,
      "pilot": 270135.01,
      "net": 245591.2
     },
     "cumNet1724": 3288586.69,
     "cumPilot1724": 270135.01,
     "jobs": {
      "promised": 350,
      "retained": 25,
      "before": 25.0,
      "now": 21.0
     },
     "city": false,
     "statusNote": "promised 350 jobs, reports 21",
     "docs": [
      {
       "label": "Project binder (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/406"
      },
      {
       "label": "Application, redacted (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/837"
      },
      {
       "label": "Public hearing minutes (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/840"
      }
     ]
    },
    {
     "slug": "cvs-rx-services-inc",
     "name": "CVS RX Services, Inc.",
     "applicant": "CVS RX Services, Inc.",
     "category": "Warehouse/Distribution",
     "blurb": "The $54.5M distribution center at 150 White Wagon Rd, and the clearest evidence the system can work as designed: the agreement ended on schedule and the parcel returned to full taxation on the 2025 roll as one of the county's largest taxpayers. Its final-year PILOT ($1.27M against $1.32M exempted) was already about 96% of full freight, and it paid $6.53M of PILOTs across 2017-2024, more than any other project.",
     "approved": "2009-03-12",
     "plannedEnd": 2025,
     "projectType": "Straight Lease",
     "parcels": [
      "150 White Wagon Rd"
     ],
     "parcelCount": 1,
     "assessed2025": 54500000,
     "fy24": {
      "exempt": 1317844.69,
      "pilot": 1268000.0,
      "net": 49844.69
     },
     "cumNet1724": 3214024.26,
     "cumPilot1724": 6527947.78,
     "jobs": {
      "promised": 0,
      "retained": 0,
      "before": 0.0,
      "now": 402.0
     },
     "city": false,
     "statusNote": "ended 2025 - back on tax rolls",
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/634"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/641"
      },
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/639"
      }
     ]
    },
    {
     "slug": "chemung-supply-corp",
     "name": "Chemung Supply Corp.",
     "applicant": "Chemung Supply Corp.",
     "category": "Warehouse/Distribution",
     "blurb": "79 Philo Rd W and 2420 Corning Rd in the Town of Horseheads, running to 2028. FY2024: $34K exempted against a $17K PILOT, an exact 50% split. 63 FTEs against 17 before the deal, a net +46.",
     "approved": "2011-08-18",
     "plannedEnd": 2028,
     "projectType": "Straight Lease",
     "parcels": [
      "79 Philo Rd W",
      "2420 Corning Rd"
     ],
     "parcelCount": 2,
     "assessed2025": 1333400,
     "fy24": {
      "exempt": 33655.1,
      "pilot": 16832.61,
      "net": 16822.49
     },
     "cumNet1724": 214306.07,
     "cumPilot1724": 157726.33,
     "jobs": {
      "promised": 27,
      "retained": 17,
      "before": 17.0,
      "now": 62.75
     },
     "city": false,
     "statusNote": null,
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/618"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/620"
      }
     ]
    },
    {
     "slug": "sonwil-development-group-llc",
     "name": "Sonwil Development Group, LLC",
     "applicant": "Sonwil Development Group, LLC",
     "category": "Warehouse/Distribution",
     "blurb": "315 Daniel Zenker Dr, and the lessee-buys-the-building endpoint, on schedule: approved 2011 with a planned end of 2025, and the 2025 roll shows the IDA-owned building now owned by Sonwil and taxable. But it is assessed at $3.6M, down from $9.4M in 2024, a 61% drop at the moment of sale that we cannot explain from the records.",
     "approved": "2011-07-14",
     "plannedEnd": 2025,
     "projectType": "Straight Lease",
     "parcels": [
      "315 Daniel Zenker Dr"
     ],
     "parcelCount": 2,
     "assessed2025": 3876366,
     "fy24": {
      "exempt": 6664.98,
      "pilot": 3332.49,
      "net": 3332.49
     },
     "cumNet1724": 29380.19,
     "cumPilot1724": 25481.59,
     "jobs": {
      "promised": 20,
      "retained": 20,
      "before": 20.0,
      "now": 0.0
     },
     "city": false,
     "statusNote": "sold to lessee 2025 - assessment fell 61%",
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/780"
      },
      {
       "label": "Lease agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/782"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/783"
      }
     ]
    }
   ]
  },
  {
   "name": "Mixed-Use",
   "blurb": "Apartments over commercial space. Counted separately because each of these is genuinely both, per its own executed agreement, but the residential half is the bulk of the floor area in each case.",
   "count": 2,
   "assessed2025": 4800000,
   "fy24": {
    "exempt": 325637.37,
    "pilot": 40241.53,
    "net": 285395.84
   },
   "jobsPromised": 6,
   "ftesNow": 2.0,
   "projects": [
    {
     "slug": "pg-west-water-street",
     "name": "PG West Water Street",
     "applicant": "PG West Water Street Corporation",
     "category": "Mixed-Use",
     "blurb": "A new 74,500 sq ft building at 100 W Water St: per the executed PILOT, \"16,500 square feet of commercial space on the ground floor and approximately 58,000 square feet of residential space comprised of approximately fifty-one (51) luxury market-rate apartments.\" Its own application worksheet puts the 20-year PILOT at $1,548,309 against $3,973,495 of full taxes, a net exemption of $2,425,186, and pays nothing at all in years 1-4. The same worksheet totals the public support at 60.5% of the $14.1M project cost. FY2024: $253K exempted against an $18.7K PILOT; 2 FTEs.",
     "approved": "2017-07-25",
     "plannedEnd": 2040,
     "projectType": "Straight Lease",
     "parcels": [
      "100 Water St"
     ],
     "parcelCount": 1,
     "assessed2025": 4000000,
     "fy24": {
      "exempt": 252713.38,
      "pilot": 18693.93,
      "net": 234019.45
     },
     "cumNet1724": 1665032.84,
     "cumPilot1724": 67333.71,
     "jobs": {
      "promised": 2,
      "retained": 0,
      "before": 0.0,
      "now": 2.0
     },
     "city": true,
     "statusNote": "20-year PILOT, 0% for years 1-4",
     "docs": [
      {
       "label": "Application excerpt, incl. 20-year PILOT worksheet (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/764"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/761"
      },
      {
       "label": "Project agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/760"
      }
     ]
    },
    {
     "slug": "capriotti-properties",
     "name": "Capriotti Properties",
     "applicant": "Capriotti Properties",
     "category": "Mixed-Use",
     "blurb": "Three vacant historic rowhouses on the riverfront at 389-391, 393-395 and 397-399 W Water St. The application describes the project in the applicant's own hand as restoring them \"INTO MIXED USE COMMERCIAL AND MARKET RATE RESIDENTIAL APARTMENTS\" and gives the purpose category as \"COMMERCIAL SPACE, RESIDENTIAL HOUSING\": 2 commercial units and 18 apartments. The assessor agrees, classing it Residential. FY2024: $73K exempted against a $22K PILOT, running to 2027; promised 4 jobs and reports 0 FTEs.",
     "approved": "2016-09-30",
     "plannedEnd": 2027,
     "projectType": "Straight Lease",
     "parcels": [
      "397-399 Water St",
      "389-395 Water St"
     ],
     "parcelCount": 2,
     "assessed2025": 800000,
     "fy24": {
      "exempt": 72923.99,
      "pilot": 21547.6,
      "net": 51376.39
     },
     "cumNet1724": 206983.26,
     "cumPilot1724": 63982.52,
     "jobs": {
      "promised": 4,
      "retained": 0,
      "before": 0.0,
      "now": 0.0
     },
     "city": true,
     "statusNote": "parcel match incomplete",
     "docs": [
      {
       "label": "Application (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/603"
      },
      {
       "label": "PILOT agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/606"
      },
      {
       "label": "Project agreement (PDF)",
       "url": "https://chemungcountyida.com/DocumentCenter/View/604"
      }
     ]
    }
   ]
  }
 ],
 "trend": [
  {
   "fy": 2017,
   "projects": 46,
   "exemptions": 8255974.0,
   "pilots": 3494988.0,
   "net": 4760986.0
  },
  {
   "fy": 2018,
   "projects": 48,
   "exemptions": 8802932.47,
   "pilots": 3005982.47,
   "net": 5796950.0
  },
  {
   "fy": 2019,
   "projects": 51,
   "exemptions": 8873430.0,
   "pilots": 3464210.0,
   "net": 5409220.0
  },
  {
   "fy": 2020,
   "projects": 54,
   "exemptions": 8135338.0,
   "pilots": 3036944.0,
   "net": 5098394.0
  },
  {
   "fy": 2021,
   "projects": 50,
   "exemptions": 8067863.58,
   "pilots": 2898550.9,
   "net": 5169312.68
  },
  {
   "fy": 2022,
   "projects": 48,
   "exemptions": 8284538.17,
   "pilots": 2390888.42,
   "net": 5893649.75
  },
  {
   "fy": 2023,
   "projects": 49,
   "exemptions": 10392152.63,
   "pilots": 2479208.86,
   "net": 7912943.77
  },
  {
   "fy": 2024,
   "projects": 49,
   "exemptions": 5931765.12,
   "pilots": 2701640.2,
   "net": 3230124.92
  }
 ],
 "ended": [
  {
   "name": "Millennium Pipeline",
   "address": "Pipeline corridor",
   "plannedEnd": "2023",
   "outcome": "The largest single deal in the dataset, and it ended after FY2023: the exemption is gone from the 2024 roll and ~$72M of pipeline value returned to the books. Several pipeline assessments then fell sharply from 2024 to 2025 (Millennium Horseheads $24.9M to $12.4M; Big Flats $11.3M to $5.6M), which is consistent with utility certiorari challenges, but we have not verified why.",
   "verdict": "returned to full taxation, with a caveat",
   "cumNet1724": 11848384.21
  },
  {
   "name": "CVS RX Services",
   "address": "150 White Wagon Rd",
   "plannedEnd": "2025",
   "outcome": "The system worked as designed. Wholly exempt in 2024 (code 18020, $0 taxable); fully taxable at $54.5M on the 2025 roll, instantly one of the county's largest taxpayers. The final-year PILOT was already ~96% of full freight.",
   "verdict": "returned to full taxation",
   "cumNet1724": 3214024.26
  },
  {
   "name": "Hathorn Redevelopment",
   "address": "346-347 Woodlawn Ave",
   "plannedEnd": "2023",
   "outcome": "The opposite of an ending: still exempt on the 2025 roll and still filing PARIS reports two years past its planned end. We have not established why.",
   "verdict": "overstayed - still exempt",
   "cumNet1724": 1879732.67
  },
  {
   "name": "Schlumberger",
   "address": "Chemung County plant",
   "plannedEnd": "2021",
   "outcome": "Last filed in FY2021 with 24 FTEs; the plant then closed.",
   "verdict": "plant closed",
   "cumNet1724": 1669051.73
  },
  {
   "name": "Anchor Glass (prior agreement)",
   "address": "Grand Central Ave",
   "plannedEnd": "2022",
   "outcome": "The predecessor to the current 2022-2028 agreement.",
   "verdict": "renewed under a new agreement",
   "cumNet1724": 1405690.71
  },
  {
   "name": "Vulcraft of New York",
   "address": "Chemung County",
   "plannedEnd": "2021",
   "outcome": "Last filed FY2021.",
   "verdict": "no longer filing",
   "cumNet1724": 1370726.52
  },
  {
   "name": "Empire State Pipeline",
   "address": "Pipeline corridor",
   "plannedEnd": "2023",
   "outcome": "Ended alongside Millennium after FY2023.",
   "verdict": "returned to full taxation",
   "cumNet1724": 1200737.95
  },
  {
   "name": "CAF USA",
   "address": "3450 Oakwood Ave, Elmira Heights",
   "plannedEnd": "2024",
   "outcome": "Planned to end in 2024, still exempt on the 2025 roll. Likely renewed, but we have not verified it in the minutes.",
   "verdict": "overstayed - renewal unverified",
   "cumNet1724": 508708.85
  },
  {
   "name": "Wayfair",
   "address": "Big Flats call center",
   "plannedEnd": "2034",
   "outcome": "Signed a 15-year PILOT in August 2018 and closed the call center in 2021, with its last PARIS filing in FY2021 reporting 0 FTEs. The IDA said it would seek to make Wayfair pay the remaining years. There is no public record of whether any clawback happened.",
   "verdict": "left early - clawback unknown",
   "cumNet1724": 459098.0
  },
  {
   "name": "Postler & Jaeckle",
   "address": "2000 Lake Rd",
   "plannedEnd": "2024",
   "outcome": "Ended on schedule. The 2025 roll shows the parcel taxable at $510K.",
   "verdict": "returned to full taxation",
   "cumNet1724": 66738.41
  },
  {
   "name": "Sonwil Development",
   "address": "315 Daniel Zenker Dr",
   "plannedEnd": "2025",
   "outcome": "The lessee-buys-it endpoint, on schedule: approved 2011, planned end 2025, and the 2025 roll shows the building owned by Sonwil Development Group LLC and taxable. But it is assessed at $3.6M against $9.4M in 2024, a $5.8M drop at the point of sale. Why is an open question.",
   "verdict": "sold to lessee - assessment fell 61%",
   "cumNet1724": 29380.19
  }
 ],
 "city": {
  "parcelCount": 28,
  "parcelCountAll": 72,
  "parcelAssessed": 42209100,
  "parcelAssessedAll": 104839231,
  "parcelExemptCount": 25,
  "parcelExemptAssessed": 39625100,
  "parcelTaxable": 2584000,
  "hathornAssessed": 6540000,
  "offRollTotal": 46165100,
  "schoolDistrict": "Elmira",
  "whollyCityProjects": 22,
  "projectsAll": 49,
  "cityNet": 1886346.42,
  "cityNetPct": 58.4,
  "cityNetInclAnchor": 2102260.13,
  "cityNetInclAnchorPct": 65.1,
  "schoolExemptions": 1012239.12,
  "byCategory": [
   {
    "name": "Housing/Apartments",
    "count": 5,
    "net": 903331.41
   },
   {
    "name": "Civic/Cultural",
    "count": 2,
    "net": 419820.1
   },
   {
    "name": "Office/Commercial",
    "count": 12,
    "net": 265226.58
   },
   {
    "name": "Manufacturing",
    "count": 1,
    "net": 12572.49
   },
   {
    "name": "Mixed-Use",
    "count": 2,
    "net": 285395.84
   }
  ],
  "projects": [
   {
    "slug": "clemens-center-landlord-llc",
    "name": "Clemens Center Landlord, LLC",
    "applicant": "Clemens Center Landlord, LLC",
    "category": "Civic/Cultural",
    "blurb": "The Clemens Center theater at 207 Clemens Center Pkwy files under two PARIS entries; this is the one that carries the money. It exempted $419,820 in FY2024 and paid $0 in PILOTs, the single largest zero-PILOT line in the portfolio, and the largest net subsidy of any current deal. The agreement runs to 2028; whether $0 is what it calls for, or arrears, is an open question.",
    "approved": "2009-08-14",
    "plannedEnd": 2028,
    "projectType": "Straight Lease",
    "parcels": [],
    "parcelCount": 0,
    "assessed2025": 0,
    "fy24": {
     "exempt": 419820.1,
     "pilot": 0.0,
     "net": 419820.1
    },
    "cumNet1724": 3263529.87,
    "cumPilot1724": 0.0,
    "jobs": {
     "promised": 17,
     "retained": 16,
     "before": 16.0,
     "now": 14.0
    },
    "city": true,
    "statusNote": "$0 PILOT paid",
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/632"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/633"
     },
     {
      "label": "Lease agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/626"
     }
    ]
   },
   {
    "slug": "chemung-county-performing-arts",
    "name": "Chemung County Performing Arts",
    "applicant": "Chemung County Performing Arts",
    "category": "Civic/Cultural",
    "blurb": "The Clemens Center's second filing, and not a property-tax abatement at all: it is a $900,000 tax-exempt bond issuance on the same theater, approved December 2009. It reports no exemptions and no PILOTs of its own in FY2024, reports 0 FTEs, and marks 2024 as its final project year. It is counted here because the IDA filed it with the state as a project; the money and the 14 jobs sit on the Landlord filing above, for the same 16-person theater.",
    "approved": "2009-12-10",
    "plannedEnd": 2024,
    "projectType": "Bonds/Notes Issuance",
    "parcels": [
     "207 Clemens Center Pkwy"
    ],
    "parcelCount": 1,
    "assessed2025": 6645000,
    "fy24": {
     "exempt": 0.0,
     "pilot": 0.0,
     "net": 0.0
    },
    "cumNet1724": 0.0,
    "cumPilot1724": 0.0,
    "jobs": {
     "promised": 0,
     "retained": 16,
     "before": 16.0,
     "now": 0.0
    },
    "city": true,
    "statusNote": "a bond, not an abatement",
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/818"
     }
    ]
   },
   {
    "slug": "riedman-properties-elmira-llc",
    "name": "Riedman Properties Elmira LLC",
    "applicant": "Riedman Properties Elmira, LLC",
    "category": "Housing/Apartments",
    "blurb": "A market-rate apartment conversion at 667 College Ave, and the largest of the five housing deals: $6.0M assessed, $393K of tax exempted in FY2024 against a $63K PILOT. The agreement runs to 2042 and PARIS reports 4 FTEs. Housing deals promise almost no jobs by design, so the test here is whether the apartments would have been built without the abatement, which no PARIS field answers.",
    "approved": "2020-03-26",
    "plannedEnd": 2042,
    "projectType": "Straight Lease",
    "parcels": [
     "667 College Ave"
    ],
    "parcelCount": 1,
    "assessed2025": 6000000,
    "fy24": {
     "exempt": 392935.91,
     "pilot": 63146.75,
     "net": 329789.16
    },
    "cumNet1724": 1844349.81,
    "cumPilot1724": 209312.84,
    "jobs": {
     "promised": 0,
     "retained": 0,
     "before": 0.0,
     "now": 4.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/773"
     },
     {
      "label": "PILOT agreement (PDF, scanned)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/776"
     },
     {
      "label": "Project binder (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/407"
     }
    ]
   },
   {
    "slug": "hathorn-redevelopment",
    "name": "Hathorn Redevelopment",
    "applicant": "Hathorn Redevelopment",
    "category": "Housing/Apartments",
    "blurb": "346-347 Woodlawn Ave, $6.5M assessed. It is exempt under the urban-renewal code (18180) rather than the IDA's own code, and its planned end year was 2023, yet it was still exempt on the 2025 roll and still filing PARIS reports two years past that date. FY2024: $374K exempted against a $115K PILOT.",
    "approved": "2001-11-14",
    "plannedEnd": 2023,
    "projectType": "Bonds/Notes Issuance",
    "parcels": [
     "346 Woodlawn Ave",
     "347 Woodlawn Ave"
    ],
    "parcelCount": 2,
    "assessed2025": 6540000,
    "fy24": {
     "exempt": 374437.19,
     "pilot": 115344.82,
     "net": 259092.37
    },
    "cumNet1724": 1879732.67,
    "cumPilot1724": 815477.97,
    "jobs": {
     "promised": 13,
     "retained": 5,
     "before": 5.0,
     "now": 8.0
    },
    "city": true,
    "statusNote": "still exempt past planned 2023 end",
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/684"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/683"
     },
     {
      "label": "Ground lease (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/689"
     }
    ]
   },
   {
    "slug": "mark-twain-building-llc",
    "name": "Mark Twain Building, LLC",
    "applicant": "Mark Twain Building, LLC",
    "category": "Housing/Apartments",
    "blurb": "The old Mark Twain Hotel block at 154-184 N Main St, $5.2M assessed and held in the IDA's name. FY2024: $231K exempted, $96K PILOT paid. Runs to 2032; 4 FTEs reported.",
    "approved": "2020-11-12",
    "plannedEnd": 2032,
    "projectType": "Straight Lease",
    "parcels": [
     "154-184 Main St"
    ],
    "parcelCount": 1,
    "assessed2025": 5244600,
    "fy24": {
     "exempt": 230873.95,
     "pilot": 96326.35,
     "net": 134547.6
    },
    "cumNet1724": 470604.36,
    "cumPilot1724": 96326.35,
    "jobs": {
     "promised": 0,
     "retained": 0,
     "before": 0.0,
     "now": 4.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Project files (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/412"
     }
    ]
   },
   {
    "slug": "gerard-block",
    "name": "Gerard Block",
    "applicant": "Gerard Block Apartments",
    "category": "Housing/Apartments",
    "blurb": "Apartments at 118-126 Lake St and 414 Carroll St, $2.3M assessed, on a PILOT running to 2049, a 31-year term. FY2024: $142K exempted against a $16K PILOT. PARIS reports 0 FTEs.",
    "approved": "2018-10-22",
    "plannedEnd": 2049,
    "projectType": "Straight Lease",
    "parcels": [
     "414 Carroll St",
     "118-126 Lake St"
    ],
    "parcelCount": 2,
    "assessed2025": 2347000,
    "fy24": {
     "exempt": 141777.85,
     "pilot": 15918.12,
     "net": 125859.73
    },
    "cumNet1724": 538352.77,
    "cumPilot1724": 61824.12,
    "jobs": {
     "promised": 0,
     "retained": 0,
     "before": 0.0,
     "now": 0.0
    },
    "city": true,
    "statusNote": "to 2049",
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/679"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/682"
     }
    ]
   },
   {
    "slug": "libertad-elmira",
    "name": "Libertad Elmira",
    "applicant": "Vecino Group New York, LLC.",
    "category": "Housing/Apartments",
    "blurb": "The Vecino Group's Libertad project at 624 Baldwin St, $1.8M assessed. Its PILOT runs to 2051, the longest term in the current portfolio. FY2024: $91K exempted against a $37K PILOT; 6 FTEs reported against 8 promised.",
    "approved": "2017-09-27",
    "plannedEnd": 2051,
    "projectType": "Straight Lease",
    "parcels": [
     "624 Baldwin St"
    ],
    "parcelCount": 1,
    "assessed2025": 1764000,
    "fy24": {
     "exempt": 90585.13,
     "pilot": 36542.58,
     "net": 54042.55
    },
    "cumNet1724": 900840.21,
    "cumPilot1724": 75666.62,
    "jobs": {
     "promised": 8,
     "retained": 0,
     "before": 0.0,
     "now": 6.0
    },
    "city": true,
    "statusNote": "to 2051",
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/714"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/718"
     }
    ]
   },
   {
    "slug": "southern-tier-custom-fabricators",
    "name": "Southern Tier Custom Fabricators",
    "applicant": "Southern Tier Custom Fabricators",
    "category": "Manufacturing",
    "blurb": "A metal fabricator at 1322 College Ave, held in the IDA's name. Its FY2024 PILOT ($12.6K) was an exact 50% of the tax exempted: the UTEP's standard manufacturing schedule, applied as written. 165 FTEs against 160 retained.",
    "approved": "2015-08-12",
    "plannedEnd": 2030,
    "projectType": "Straight Lease",
    "parcels": [
     "1322 College Ave"
    ],
    "parcelCount": 1,
    "assessed2025": 398000,
    "fy24": {
     "exempt": 25144.97,
     "pilot": 12572.48,
     "net": 12572.49
    },
    "cumNet1724": 103748.85,
    "cumPilot1724": 104957.94,
    "jobs": {
     "promised": 20,
     "retained": 160,
     "before": 160.0,
     "now": 165.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/790"
     },
     {
      "label": "Lease agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/788"
     },
     {
      "label": "PILOT agreement (DOCX)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/791"
     }
    ]
   },
   {
    "slug": "pg-west-water-street",
    "name": "PG West Water Street",
    "applicant": "PG West Water Street Corporation",
    "category": "Mixed-Use",
    "blurb": "A new 74,500 sq ft building at 100 W Water St: per the executed PILOT, \"16,500 square feet of commercial space on the ground floor and approximately 58,000 square feet of residential space comprised of approximately fifty-one (51) luxury market-rate apartments.\" Its own application worksheet puts the 20-year PILOT at $1,548,309 against $3,973,495 of full taxes, a net exemption of $2,425,186, and pays nothing at all in years 1-4. The same worksheet totals the public support at 60.5% of the $14.1M project cost. FY2024: $253K exempted against an $18.7K PILOT; 2 FTEs.",
    "approved": "2017-07-25",
    "plannedEnd": 2040,
    "projectType": "Straight Lease",
    "parcels": [
     "100 Water St"
    ],
    "parcelCount": 1,
    "assessed2025": 4000000,
    "fy24": {
     "exempt": 252713.38,
     "pilot": 18693.93,
     "net": 234019.45
    },
    "cumNet1724": 1665032.84,
    "cumPilot1724": 67333.71,
    "jobs": {
     "promised": 2,
     "retained": 0,
     "before": 0.0,
     "now": 2.0
    },
    "city": true,
    "statusNote": "20-year PILOT, 0% for years 1-4",
    "docs": [
     {
      "label": "Application excerpt, incl. 20-year PILOT worksheet (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/764"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/761"
     },
     {
      "label": "Project agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/760"
     }
    ]
   },
   {
    "slug": "capriotti-properties",
    "name": "Capriotti Properties",
    "applicant": "Capriotti Properties",
    "category": "Mixed-Use",
    "blurb": "Three vacant historic rowhouses on the riverfront at 389-391, 393-395 and 397-399 W Water St. The application describes the project in the applicant's own hand as restoring them \"INTO MIXED USE COMMERCIAL AND MARKET RATE RESIDENTIAL APARTMENTS\" and gives the purpose category as \"COMMERCIAL SPACE, RESIDENTIAL HOUSING\": 2 commercial units and 18 apartments. The assessor agrees, classing it Residential. FY2024: $73K exempted against a $22K PILOT, running to 2027; promised 4 jobs and reports 0 FTEs.",
    "approved": "2016-09-30",
    "plannedEnd": 2027,
    "projectType": "Straight Lease",
    "parcels": [
     "397-399 Water St",
     "389-395 Water St"
    ],
    "parcelCount": 2,
    "assessed2025": 800000,
    "fy24": {
     "exempt": 72923.99,
     "pilot": 21547.6,
     "net": 51376.39
    },
    "cumNet1724": 206983.26,
    "cumPilot1724": 63982.52,
    "jobs": {
     "promised": 4,
     "retained": 0,
     "before": 0.0,
     "now": 0.0
    },
    "city": true,
    "statusNote": "parcel match incomplete",
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/603"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/606"
     },
     {
      "label": "Project agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/604"
     }
    ]
   },
   {
    "slug": "110-north-main-street-llc",
    "name": "110 North Main Street, LLC",
    "applicant": "110 N. Main Street, LLC",
    "category": "Office/Commercial",
    "blurb": "110-120 Main St, $866K assessed, approved 2018 and running to 2029. FY2024 exempted $54K against a $2.4K PILOT, a net $52K and the largest in the Office/Commercial category. Promised 6 jobs; PARIS reports 0 FTEs.",
    "approved": "2018-05-23",
    "plannedEnd": 2029,
    "projectType": "Straight Lease",
    "parcels": [
     "110-120 Main St"
    ],
    "parcelCount": 1,
    "assessed2025": 866000,
    "fy24": {
     "exempt": 54017.49,
     "pilot": 2400.76,
     "net": 51616.73
    },
    "cumNet1724": 238144.55,
    "cumPilot1724": 26195.2,
    "jobs": {
     "promised": 6,
     "retained": 0,
     "before": 0.0,
     "now": 0.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/562"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/565"
     }
    ]
   },
   {
    "slug": "one-clemens-square-llc",
    "name": "One Clemens Square LLC",
    "applicant": "One Clemens Square LLC",
    "category": "Office/Commercial",
    "blurb": "1-8 Clemens Square, approved October 2023 and running to 2035. The parcel is assessed at just $162K, yet the deal exempted $52K of tax in FY2024 against a $4.1K PILOT. Reports 0 FTEs.",
    "approved": "2023-10-26",
    "plannedEnd": 2035,
    "projectType": "Straight Lease",
    "parcels": [
     "1-8 Clemens Square"
    ],
    "parcelCount": 1,
    "assessed2025": 162000,
    "fy24": {
     "exempt": 52401.95,
     "pilot": 4082.59,
     "net": 48319.36
    },
    "cumNet1724": 48319.36,
    "cumPilot1724": 4082.59,
    "jobs": {
     "promised": 0,
     "retained": 0,
     "before": 0.0,
     "now": 0.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Project binder (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/521"
     }
    ]
   },
   {
    "slug": "1580-lake-street-llc",
    "name": "1580 Lake Street LLC",
    "applicant": "1580 Lake St",
    "category": "Office/Commercial",
    "blurb": "1580 Lake St, $1.3M assessed, running to 2027. One of the portfolio's genuine employment gains: 130 FTEs now against 45 before the IDA deal, a net +85 on 14 promised. FY2024: $82K exempted against a $47K PILOT.",
    "approved": "2011-02-24",
    "plannedEnd": 2027,
    "projectType": "Straight Lease",
    "parcels": [
     "1580 Lake St"
    ],
    "parcelCount": 1,
    "assessed2025": 1300000,
    "fy24": {
     "exempt": 82130.51,
     "pilot": 47414.55,
     "net": 34715.96
    },
    "cumNet1724": 286239.14,
    "cumPilot1724": 370243.93,
    "jobs": {
     "promised": 14,
     "retained": 45,
     "before": 45.0,
     "now": 130.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/573"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/575"
     }
    ]
   },
   {
    "slug": "chemung-properties-llc",
    "name": "Chemung Properties, LLC",
    "applicant": "Chemung Properties, LLC",
    "category": "Office/Commercial",
    "blurb": "465 Water St, $1.2M assessed, running to 2029. FY2024: $77K exempted against a $45K PILOT. Employment is flat: 32 FTEs against 30 retained at the outset.",
    "approved": "2016-12-16",
    "plannedEnd": 2029,
    "projectType": "Straight Lease",
    "parcels": [
     "465 Water St"
    ],
    "parcelCount": 1,
    "assessed2025": 1215000,
    "fy24": {
     "exempt": 76761.68,
     "pilot": 45362.05,
     "net": 31399.63
    },
    "cumNet1724": 214951.31,
    "cumPilot1724": 241613.55,
    "jobs": {
     "promised": 0,
     "retained": 30,
     "before": 30.0,
     "now": 32.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/614"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/616"
     }
    ]
   },
   {
    "slug": "international-brotherhood-of-electrical-workers-lu-139-building-corp",
    "name": "International Brotherhood of Electrical Workers LU 139 Building Corp.",
    "applicant": "International Brotherhood of Electrical Workers LU 139 Building Corp.",
    "category": "Office/Commercial",
    "blurb": "The IBEW Local 139 union hall at 415 W Second St, held in the IDA's name and carrying an abatement since November 2013. Employment has fallen sharply: 6 FTEs against 41 before the deal. Warren Roman Jr., the local's business manager, joined the IDA board in February 2025, more than a decade after that abatement began.",
    "approved": "2013-11-25",
    "plannedEnd": 2028,
    "projectType": "Straight Lease",
    "parcels": [
     "415 Second St"
    ],
    "parcelCount": 1,
    "assessed2025": 840000,
    "fy24": {
     "exempt": 53069.8,
     "pilot": 26534.91,
     "net": 26534.89
    },
    "cumNet1724": 191371.41,
    "cumPilot1724": 222674.51,
    "jobs": {
     "promised": 10,
     "retained": 41,
     "before": 41.0,
     "now": 6.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/700"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/701"
     },
     {
      "label": "Lease agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/705"
     }
    ]
   },
   {
    "slug": "fennell-properties-llc",
    "name": "Fennell Properties, LLC",
    "applicant": "Fennell Properties, LLC",
    "category": "Office/Commercial",
    "blurb": "951 Grand Central Ave, $806K assessed, running to 2028. FY2024: $52K exempted against a $25K PILOT. 33 FTEs against 23 before the deal.",
    "approved": "2012-10-03",
    "plannedEnd": 2028,
    "projectType": "Straight Lease",
    "parcels": [
     "951 Grand Central Ave"
    ],
    "parcelCount": 1,
    "assessed2025": 806000,
    "fy24": {
     "exempt": 51746.93,
     "pilot": 25460.88,
     "net": 26286.05
    },
    "cumNet1724": 212059.28,
    "cumPilot1724": 183801.2,
    "jobs": {
     "promised": 3,
     "retained": 0,
     "before": 23.0,
     "now": 33.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/673"
     },
     {
      "label": "Lease agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/674"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/675"
     }
    ]
   },
   {
    "slug": "maloney-properties-llc",
    "name": "Maloney Properties, LLC",
    "applicant": "Maloney Properties, LLC",
    "category": "Office/Commercial",
    "blurb": "1327-1329 College Ave, $765K assessed, running to 2029. FY2024: $48K exempted against a $26K PILOT. 53 FTEs against 39 before the deal.",
    "approved": "2017-02-06",
    "plannedEnd": 2029,
    "projectType": "Straight Lease",
    "parcels": [
     "1327-1329 College Ave"
    ],
    "parcelCount": 1,
    "assessed2025": 765000,
    "fy24": {
     "exempt": 48331.42,
     "pilot": 25507.52,
     "net": 22823.9
    },
    "cumNet1724": 171790.02,
    "cumPilot1724": 167327.71,
    "jobs": {
     "promised": 9,
     "retained": 38,
     "before": 39.0,
     "now": 53.3
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/721"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/722"
     }
    ]
   },
   {
    "slug": "110-baldwin-st-llc",
    "name": "110 Baldwin St., LLC",
    "applicant": "110 Baldwin St., LLC",
    "category": "Office/Commercial",
    "blurb": "108-116 Baldwin St, $232K assessed, running to 2032. FY2024: $13K exempted against a $706 PILOT. Promised 5 jobs and retained 6; PARIS now reports 0 FTEs.",
    "approved": "2018-05-23",
    "plannedEnd": 2032,
    "projectType": "Straight Lease",
    "parcels": [
     "108-116 Baldwin St"
    ],
    "parcelCount": 1,
    "assessed2025": 232000,
    "fy24": {
     "exempt": 13283.36,
     "pilot": 705.63,
     "net": 12577.73
    },
    "cumNet1724": 138495.59,
    "cumPilot1724": 1639.27,
    "jobs": {
     "promised": 5,
     "retained": 6,
     "before": 6.0,
     "now": 0.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Signed lease (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/551"
     },
     {
      "label": "Project agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/550"
     }
    ]
   },
   {
    "slug": "aces-eights-realty",
    "name": "Aces & Eights Realty",
    "applicant": "Aces & Eights Realty",
    "category": "Office/Commercial",
    "blurb": "360 Main St, a retail-trade deal approved 2015 with a planned end of 2025. FY2024: $12K exempted against a $5.9K PILOT, an exact 50% split. Promised 1 job and retained 3; reports 0 FTEs.",
    "approved": "2015-07-15",
    "plannedEnd": 2025,
    "projectType": "Straight Lease",
    "parcels": [
     "360 Main St"
    ],
    "parcelCount": 1,
    "assessed2025": 187000,
    "fy24": {
     "exempt": 11814.34,
     "pilot": 5907.17,
     "net": 5907.17
    },
    "cumNet1724": 32950.08,
    "cumPilot1724": 41105.48,
    "jobs": {
     "promised": 1,
     "retained": 3,
     "before": 3.0,
     "now": 0.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Lease agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/578"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/579"
     }
    ]
   },
   {
    "slug": "ny-beauty-barber-academy-llc",
    "name": "NY Beauty & Barber Academy, LLC",
    "applicant": "NY Beauty & Barber Academy, LLC",
    "category": "Office/Commercial",
    "blurb": "200 Baldwin St, $167K assessed, running to 2027. FY2024: $11K exempted against a $7.2K PILOT. Promised 8 jobs; PARIS reports 0 FTEs.",
    "approved": "2016-04-28",
    "plannedEnd": 2027,
    "projectType": "Straight Lease",
    "parcels": [
     "200 Baldwin St"
    ],
    "parcelCount": 1,
    "assessed2025": 166500,
    "fy24": {
     "exempt": 10519.2,
     "pilot": 7150.71,
     "net": 3368.49
    },
    "cumNet1724": 56027.95,
    "cumPilot1724": 27705.34,
    "jobs": {
     "promised": 8,
     "retained": 0,
     "before": 0.0,
     "now": 0.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/756"
     },
     {
      "label": "Lease agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/758"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/827"
     }
    ]
   },
   {
    "slug": "william-lake-propertes-llc",
    "name": "William Lake Propertes LLC",
    "applicant": "William Lake Propertes LLC",
    "category": "Office/Commercial",
    "blurb": "610 Lake St, $332K assessed, running to 2027. Its FY2024 PILOT ($12.1K) came within $1,700 of the tax exempted, nearly full freight. 81 FTEs against 33 before the deal.",
    "approved": "2016-05-24",
    "plannedEnd": 2027,
    "projectType": "Straight Lease",
    "parcels": [
     "610 Lake St"
    ],
    "parcelCount": 1,
    "assessed2025": 332000,
    "fy24": {
     "exempt": 13743.73,
     "pilot": 12067.06,
     "net": 1676.67
    },
    "cumNet1724": 62745.28,
    "cumPilot1724": 89878.41,
    "jobs": {
     "promised": 22,
     "retained": 33,
     "before": 33.0,
     "now": 81.0
    },
    "city": true,
    "statusNote": null,
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/804"
     },
     {
      "label": "Lease agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/805"
     },
     {
      "label": "PILOT agreement (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/806"
     }
    ]
   },
   {
    "slug": "economic-opportunity-program-of-chemung-county",
    "name": "Economic Opportunity Program of Chemung County",
    "applicant": "Economic Opportunity Program of Chemung County",
    "category": "Office/Commercial",
    "blurb": "The anti-poverty nonprofit at 650 Baldwin St. It is exempt under the nonprofit code (25130) rather than the IDA's, reports no exemptions or PILOTs in FY2024, and the IDA's own closing memo records 'NO PILOT'. 114 FTEs against 83 retained, the largest employer in this category by a real measure.",
    "approved": "2000-09-19",
    "plannedEnd": 2027,
    "projectType": "Bonds/Notes Issuance",
    "parcels": [
     "650 Baldwin St"
    ],
    "parcelCount": 1,
    "assessed2025": 2700000,
    "fy24": {
     "exempt": 0.0,
     "pilot": 0.0,
     "net": 0.0
    },
    "cumNet1724": 0.0,
    "cumPilot1724": 0.0,
    "jobs": {
     "promised": 0,
     "retained": 83,
     "before": 83.0,
     "now": 114.0
    },
    "city": true,
    "statusNote": "nonprofit exemption, no PILOT",
    "docs": [
     {
      "label": "Application (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/657"
     },
     {
      "label": "Closing memo, 'NO PILOT' (PDF)",
      "url": "https://chemungcountyida.com/DocumentCenter/View/658"
     }
    ]
   }
  ],
  "anchorGlass": {
   "name": "Anchor Glass Container Corp.",
   "slug": "anchor-glass-container-corp",
   "net": 215913.71
  }
 },
 "inventory": {
  "parcels": [
   {
    "key": "57.02-2-60./9",
    "address": "17 Aviation Dr",
    "municipality": "Town of Big Flats",
    "propertyClass": "High Tech. Manufacturing and Processing",
    "assessed": 2982300,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": "17 Aviation Dr",
    "group": "aviation",
    "note": "The former warplane-museum building, acquired via the IDA in January 2020 and used as the county's COVID mass-vaccination site. The roll classes it as High-Tech Manufacturing. Its current tenant is unknown to us."
   },
   {
    "key": "89.19-2-41",
    "address": "155 Main St",
    "municipality": "City of Elmira",
    "propertyClass": "Sports Assembly",
    "assessed": 2000000,
    "taxable": 0,
    "cityFlag": true,
    "firstSeenOnRoll": 2022,
    "firstSeenIsFloor": false,
    "label": "First Arena",
    "group": "arena",
    "note": "The IDA bought the arena in 2016 for $3.5M, $1M of it Casella landfill community funds, saying it planned to resell it. Ten years later it still owns it, exempt. The county separately provided $1,000,000 to keep the building publicly accessible for ten years, plus $375,909 toward capital improvements. Since 2023 the management agreement has sat with the CRC, which is the same seven people as the IDA board. Not one of the 749 documents in the IDA's own document center mentions it."
   },
   {
    "key": "67.01-1-7.1",
    "address": "Speer Dr. & Kahler Rd. Rd",
    "municipality": "Town of Big Flats",
    "propertyClass": "Parks",
    "assessed": 1561100,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": "Speer Dr & Kahler Rd",
    "group": "landbank",
    "note": "The largest piece of the industrial-park land bank, classed 'Parks' on the roll. Airport Corridor inventory held for resale."
   },
   {
    "key": "79.18-3-11.12",
    "address": "1316 College Ave",
    "municipality": "City of Elmira",
    "propertyClass": "Office Building",
    "assessed": 1303000,
    "taxable": 1303000,
    "cityFlag": true,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": "1316 College Ave",
    "group": "downtown",
    "note": "The oddity: an office building the IDA owns and pays full property tax on, and its only significant taxable holding."
   },
   {
    "key": "69.00-1-20.211",
    "address": "254 Industrial Park Rd",
    "municipality": "Town of Horseheads",
    "propertyClass": "Vacant Land Located in Industrial Areas",
    "assessed": 501700,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": null,
    "group": "landbank",
    "note": "Industrial-park land bank: for-sale inventory in the Airport Corridor."
   },
   {
    "key": "99.08-1-13.2",
    "address": "61-105 Pennsylvania (rear) Ave",
    "municipality": "City of Elmira",
    "propertyClass": "Manufacturing and Processing",
    "assessed": 441000,
    "taxable": 441000,
    "cityFlag": true,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": null,
    "group": "other",
    "note": "Manufacturing land at the rear of Pennsylvania Ave. Taxable."
   },
   {
    "key": "57.03-2-99",
    "address": "Daniel Zenker Dr",
    "municipality": "Town of Big Flats",
    "propertyClass": "Vacant Land Located in Industrial Areas",
    "assessed": 295800,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": null,
    "group": "landbank",
    "note": "Industrial-park land bank: vacant industrial land off Daniel Zenker Dr."
   },
   {
    "key": "67.01-1-63",
    "address": "682 Lowe Rd",
    "municipality": "Town of Big Flats",
    "propertyClass": "Vacant Land Located in Commercial Areas",
    "assessed": 197800,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2023,
    "firstSeenIsFloor": false,
    "label": null,
    "group": "landbank",
    "note": "Industrial-park land bank: a Big Flats corridor lot on Lowe Rd."
   },
   {
    "key": "66.02-2-41.2",
    "address": "Hibbard Rd",
    "municipality": "Town of Big Flats",
    "propertyClass": "Vacant Land Located in Commercial Areas",
    "assessed": 188900,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": null,
    "group": "landbank",
    "note": "Industrial-park land bank: a Big Flats corridor lot."
   },
   {
    "key": "109.08-2-51",
    "address": "1205 Plymouth Ave",
    "municipality": "Town of Southport",
    "propertyClass": "Vacant Land Located in Commercial Areas",
    "assessed": 185500,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": null,
    "group": "other",
    "note": "Vacant commercial land in Southport."
   },
   {
    "key": "79.14-1-21./1",
    "address": "(W OF) Grand Central Ave",
    "municipality": "City of Elmira",
    "propertyClass": "Nonceiling Railroad",
    "assessed": 126000,
    "taxable": 0,
    "cityFlag": true,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": null,
    "group": "downtown",
    "note": "A strip of non-ceiling railroad land west of Grand Central Ave."
   },
   {
    "key": "66.02-2-77",
    "address": "682 Lowe Rd",
    "municipality": "Town of Big Flats",
    "propertyClass": "Vacant Land Located in Commercial Areas",
    "assessed": 113300,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2023,
    "firstSeenIsFloor": false,
    "label": null,
    "group": "landbank",
    "note": "Industrial-park land bank: a Big Flats corridor lot on Lowe Rd."
   },
   {
    "key": "89.18-8-32",
    "address": "382 Water St",
    "municipality": "City of Elmira",
    "propertyClass": "Parking Lot",
    "assessed": 69000,
    "taxable": 0,
    "cityFlag": true,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": null,
    "group": "downtown",
    "note": "A downtown parking lot on Water St."
   },
   {
    "key": "67.01-1-58.1",
    "address": "300 Daniel Zenker Dr",
    "municipality": "Town of Big Flats",
    "propertyClass": "Vacant Land Located in Commercial Areas",
    "assessed": 53000,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": null,
    "group": "landbank",
    "note": "Industrial-park land bank: vacant commercial land at 300 Daniel Zenker Dr."
   },
   {
    "key": "69.00-1-20.216",
    "address": "County Route 77",
    "municipality": "Town of Horseheads",
    "propertyClass": "Vacant Land Located in Industrial Areas",
    "assessed": 4800,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": null,
    "group": "landbank",
    "note": "Industrial-park land bank: for-sale inventory in the Airport Corridor."
   },
   {
    "key": "134.00-1-38.13",
    "address": "White Wagon Rd",
    "municipality": "Town of Chemung",
    "propertyClass": "Vacant Land Located in Industrial Areas",
    "assessed": 950,
    "taxable": 950,
    "cityFlag": false,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": null,
    "group": "other",
    "note": "A $950 sliver on White Wagon Rd, beside the former CVS distribution centre. Taxable."
   }
  ],
  "count": 16,
  "assessed": 10024150,
  "taxable": 1744950
 },
 "unresolved": {
  "parcels": [
   {
    "key": "57.03-2-12.21",
    "address": "88 Kahler Rd",
    "municipality": "Town of Big Flats",
    "propertyClass": "Air",
    "assessed": 581200,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": null,
    "group": null,
    "note": "County-owned, classed 'Air', carrying the IDA exemption code with no project attached. Possibly GEM Energy-related, though we could not confirm it."
   },
   {
    "key": "67.01-1-5.1",
    "address": "682 Lowe Rd",
    "municipality": "Town of Big Flats",
    "propertyClass": "Vacant Land Located in Industrial Areas",
    "assessed": 314900,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2021,
    "firstSeenIsFloor": true,
    "label": null,
    "group": null,
    "note": "County-owned vacant industrial land carrying the IDA exemption code with no project attached. Possibly GEM Energy-related, though unconfirmed."
   },
   {
    "key": "57.01-1-31",
    "address": "157 Yawger Rd",
    "municipality": "Town of Big Flats",
    "propertyClass": "Commercial Vacant with minor improvements",
    "assessed": 248400,
    "taxable": 0,
    "cityFlag": false,
    "firstSeenOnRoll": 2024,
    "firstSeenIsFloor": false,
    "label": null,
    "group": null,
    "note": "Privately owned (Daphne H Dow), exempt under the IDA code, with no project we can identify. Unexplained."
   }
  ],
  "count": 3,
  "assessed": 1144500
 },
 "newDeals": [
  {
   "name": "The Hammocks at Big Flats",
   "applicant": "Riedman Edger HB I, LLC",
   "approved": "June 12, 2026",
   "terms": "A 30-year PILOT on a $57.6M, 300-unit market-rate apartment complex, approved over the objections of the Town of Big Flats and its residents, with one dissenting vote. The project creates about 4 permanent jobs. No IDA board member attended the June 11 public hearing; STEG staff ran it. Town Supervisor Lee Giammichele: \"We're at the mercy of the IDA.\"",
   "note": "No PILOT agreement, community benefit agreement, or closing documents have been posted. There is only the application and the hearing notices.",
   "docs": [
    {
     "label": "IDA application (PDF)",
     "url": "https://chemungcountyida.com/DocumentCenter/View/954"
    },
    {
     "label": "Public hearing minutes (PDF)",
     "url": "https://chemungcountyida.com/DocumentCenter/View/953"
    },
    {
     "label": "Hearing notice, July 2026 (PDF)",
     "url": "https://chemungcountyida.com/DocumentCenter/View/958"
    }
   ],
   "links": [
    {
     "label": "WSKG, June 19 2026",
     "url": "https://www.wskg.org/regional-news/2026-06-19/reporter-debrief-were-at-the-mercy-of-the-ida-say-officials-residents-over-30-year-tax-break-for-big-flats-housing-plan"
    },
    {
     "label": "WENY",
     "url": "https://www.weny.com/news/big-flats-residents-raise-concerns-over-proposed-property-tax-abatement/article_ed9e2161-00b2-4429-ac82-80436c0cbccf.html"
    }
   ]
  },
  {
   "name": "Booth School conversion",
   "applicant": "414 Davis Street LLC",
   "approved": "January 15, 2026 (public hearing approved)",
   "terms": "A 20-year PILOT to convert the former Booth School at 414 Davis St in Elmira (closed 2004) into about 58 market-rate apartments: 10% of the new assessed value for five years, then escalating 5% per year. The IDA puts the total net exemption at $2,856,000, justified as historic preservation. Current assessed value is $1,757,000 against a $5.6M project cost; the developers are Coty Ferris and Jaison Sanchez.",
   "note": "No PILOT agreement is posted. WENY reported 60 units; the IDA's own minutes say about 58.",
   "docs": [
    {
     "label": "Prior developer's project document (PDF)",
     "url": "https://chemungcountyida.com/DocumentCenter/View/450"
    }
   ],
   "links": [
    {
     "label": "WENY, Jan 2026",
     "url": "https://www.weny.com/news/chemung-co-ida-approves-public-hearing-for-future-plans-of-former-booth-school-in-elmira/article_03240b02-c3c1-48fd-b6c7-81f5e9609d8e.html"
    }
   ]
  }
 ]
}