These supposed “tax free deals” are just bait and switch. Once a company invests money in NY state you are at their mercy.
Remember the line in Rodney Dangerfield's movie Back to School where the professor talks about the cost of building a factory and Rodney says you left a lot out. Politician's with their hands out and mafia extortion etc. That is what it is like in NY.
Government now makes the Mafia look like pikers and they do not have to kill anybody..