New York Real Property Tax Law § 489-LLLL Participation of Minority and Women-Owned Business Enterprises
Section 489-LLLL Participation of Minority and Women-Owned Business Enterprises (MWBE), permits any city with a population of at least one million to establish programs that promote the use of minority- and women-owned business enterprises in construction projects connected to local property tax benefits. A city may adopt local laws or ordinances that require developers receiving tax exemptions, abatements, or deferrals to include certified MWBEs in construction or related project work.