N.Y. Comp. Codes R. & Regs. tit. 5, § 10.10 – Boundary revisions.

(a) The applicant municipality of an empire zone may, by resolution, submit to the commissioner a request to revise the boundaries of such empire zone. The commissioner may approve such revision subject to the following provisions:
1. (1) the commissioner must determine that a change in circumstances has occurred since the establishment of the existing borders which makes revision of such borders necessary or desirable; and
2. (2) the commissioner shall affirm that such revision would not have the effect of producing an empire zone which does not satisfy the criteria for empire zone designation established by sections 10.3(a), (b)(3) and (4), 10.4, 10.5 and 10.6 of this Part;
3. (3) the commissioner may grant approval of revisions of the borders of an empire zone after prior public notice and a public hearing if such revision adds territory to an existing empire zone; and
4. (4) the commissioner may grant approval of a revision of the borders of an empire zone after public notice of such proposed revision and a public hearing at least 30 days prior to the effective date of such revision, if such revision removes territory from an existing empire zone.
(b) The effective date of a boundary revision shall be the later of: the date a local law was adopted by the applicant municipality revising the description of the borders of an empire zone; the date the last resolution or law was adopted by a concurring municipality agreeing to the revision proposed by the applicant municipality; or 30 days after a public hearing for revisions that add or remove zone acreage.
(c) It is the policy to allow each zone no more than one boundary revision within a 12-month period. If, however, there is a change involving extenuating factors within the 12-month period, such as the attraction/retention of a regionally significant project as defined in section 10.2(u) of this Part, which is consistent with the applicable zone's zone development plan, the request will be considered.
(d) Any request to revise the boundaries of an existing empire zone that would add or remove acreage from a zone shall not be submitted until the provisions of this subdivision are satisfied and the designation of the distinct and separate contiguous areas are submitted as required by section 957 of the General Municipal Law, unless the zone administrative board demonstrates that prior to April 1, 2005 it has been working in conjunction with a business for the purpose of submitting such boundary revision that would result in the creation of jobs within the zone. For purposes of section 187-j and articles 9-A, 22, 32 and 33 of the Tax Law, such business shall be deemed to have been certified prior to April 1, 2005.
(e) Notwithstanding the provisions of this section, for any empire zone acreage designated as a result of a revision of the borders of an empire zone prior to April 1, 2005 that is outside of the distinct and separate contiguous areas that has not demonstrated any appreciable commercial activity and/or any appreciable capital improvement over a two-year period from the time of designation, such acreage shall be identified by the local empire zone administrative board, which shall determine whether such acreage has been proposed for development in a manner consistent with the applicable zone's zone development plan. If such acreage has not been proposed for development in such manner, the local empire zone administrative board shall remove such acreage from the zone. Any affected business or businesses shall be immediately decertified.