tensorust/ny-ida-pilot-expirations-sample

NY IDA PILOT Expirations: free sample (Tensorust LLC)

815 NY IDA tax breaks end by 2028, putting $91M a year back on school, county and town rolls.

Headline: When an IDA tax abatement (PILOT) ends, the full property tax comes back to the school district, county and town, but no budget office gets a list of which ones end when.

This repository is a free teaser, not the dataset. It holds 25 example rows and a summary table with no names in it. The full file has 1,600 rows and is sold by Tensorust LLC: https://tensorust.com/datasets/ny-ida-pilot-expirations/.

Files here

file	what it is
sample.csv	25 rows of the full file (the same sample shown on tensorust.com)
summary_by_purpose.csv	row counts and totals by purpose across the full file, no entity names (groups with fewer than 3 rows are folded into "Other")

Summary by purpose (largest groups)

Purpose	rows	Taxes resuming (USD)
Manufacturing	475	86,507,564
Services	294	78,293,564
Other Categories	193	83,737,358
Finance, Insurance and Real Estate	188	63,354,376
Construction	158	47,875,421
Wholesale Trade	134	32,854,234
Transportation, Communication, Electric, Gas and Sanitary Services	65	83,425,831
Retail Trade	65	60,066,525
Continuing Care Retirement Communities	10	6,286,172
Agriculture, Forestry and Fishing	10	773,897
Civic Facility	4	1,021,772
Clean Energy	4	2,738,789
TOTAL	1,600	546,935,503

Full table: summary_by_purpose.csv.

What the full file has

• 1,600 rows
• Key fields: ida, project_code, project_name, project_type, purpose, address, city, zip, applicant, date_approved
• Parquet and CSV, a README with sources, method and limits, and the build script
• Free 25-row sample (no personal contact data)

Coverage: 1,600 projects at 92 IDAs statewide with a planned end year from 2025 to 2032 and a property tax exemption; 815 end by 2028. Latest IDA report per project: fiscal years ending in 2024 (most IDAs report on a calendar year), published by the NY Authorities Budget Office through data.ny.gov

Columns in the full file

column	meaning
ida	Industrial development agency
project_code	IDA project code
project_name	Project
project_type	Straight lease, bond, etc.
purpose	Project purpose
address	Project address
city	City
zip	ZIP
applicant	Applicant (company)
date_approved	IDA approval date
planned_end_year	Planned end year of IDA involvement (PILOT end)
window	Expiry window
latest_report_fy_end	Fiscal year end of the report used
total_project_amount_usd	Total project cost
property_tax_exempt_usd	Property tax abated that year (county + local + school)
pilot_due_usd	PILOT due that year
pilot_paid_usd	PILOT actually paid
taxes_resuming_usd	Full property taxes that resume at expiry (reported-year levy)
net_new_revenue_usd	Taxes resuming minus PILOT now due
school_new_revenue_usd	School district's share of the gain
county_new_revenue_usd	County's share
local_new_revenue_usd	Town, city or village share
current_ftes	Jobs reported now
jobs_promised	Jobs promised at approval
source_url	Source dataset

Get the full file

tier	price	includes
School district or county file	$495	Every expiring project inside one school district, county or IDA, with revenue by year.
Statewide file	$1,950	All expiring projects statewide, all fields.
Statewide file with annual refresh	$4,500 a year	Statewide file refreshed when the ABO posts each new reporting year, plus a year-by-year revenue calendar.

Email mattbusel@tensorust.com with the tier and a billing contact, and we will send a proper invoice (ACH or card). The file is delivered once the invoice is paid. Details and the live sample: https://tensorust.com/datasets/ny-ida-pilot-expirations/. All datasets: https://tensorust.com/datasets/

Method and limits

Keep each project's most recent annual report. Taxes resuming = the county, local and school property tax exemption amounts the IDA reported for that year (the tax the parcel would pay without the abatement, at that year's levy). Net new revenue = exemption minus the PILOT due, by taxing body, floored at zero. The window is the IDA-reported planned end year.

Not an assessment: the resumed tax depends on the assessment and levy in the year the PILOT ends, and an IDA can extend or amend an agreement. Planned end years are self-reported. Not legal or tax advice. No contact data for applicants.

Sources

• NY Authorities Budget Office, Industrial Development Agencies Project Data, FY2023 and FY2024 reports, https://data.ny.gov/Transparency/Industrial-Development-Agencies-Project-Data/9rtk-3fkw
• IDA PILOT schedules as self-reported by each IDA (planned end year)

License

The sample and summary here are free to view, analyze and cite with attribution to "Tensorust LLC, https://tensorust.com/datasets/ny-ida-pilot-expirations/". The full dataset is licensed separately per tier. No resale or redistribution of Tensorust data without a written license.

Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com