Enterprise Zone / LAMBRA Program Update
Recently approved State legislation resulted in early termination of the State of California's Enterprise Zone (EZ) and Local Agency Military Base Recovery Area (LAMBRA) programs on January 1, 2014. Although the EZ and LAMBRA programs has expired, qualifying businesses that operate in the program areas may still be able to claim valuable tax credits for employee wages as well as purchases for qualifying manufacturing, data processing, and communications equipment.
Don't Wait! The deadline for securing available EZ tax credits is December 31, 2014.
EZ and LAMBRA businesses may also be eligible to take advantage of various local business incentives; including development permit expediting and assistance, and access to specialized technical & financial assistance programs.
To learn more about EZ and LAMBRA programs, or to determine whether your business might qualify as an EZ business, please visit www.SDREZ.org, or contact Kevin Sullivan (SDREZ Manager) at (619) 533-5954 (firstname.lastname@example.org).
City of San Diego Benefits:
- The Enterprise Zone Job Referral Service will assist with recruitment and pre-screening for new employees at no cost and will provide the necessary verification for you to claim tax credits on their wages.
- City staff can expedite permit applications and serve as liaison with other City departments.
- Certain development fees may be reduced or waived.
- New development projects located in the City's Enterprise Zones are eligible for direct assistance by the City. Assistance includes help in determining project application requirements, fast track permit processing, liaison help in the development process.
- The City can provide an exemption from urban impact fees and housing trust fund fees.
Enterprise Zone Locations
- The City of San Diego was originally home to two different Enterprise Zones: the Metropolitan Enterprise Zone and the South Bay Enterprise Zone. In 2006, the two zones were merged and then enlarged to become the San Diego Regional Enterprise Zone. It includes portions of San Diego in the Second, Third, Fourth, Seventh and Eighth Council Districts, as well as parts of the City of Chula Vista and National City. Portions overlap with the City's Foreign-Trade Zone and a Recycling Market Development Zone, which offer other benefits.
- A "special enterprise zone" is located at the Naval Training Center and provides advantages similar to other Enterprise Zones, though specific eligibility criteria and benefits may differ. Businesses of all types that are located within a Local Area Military Base Recovery Area (LAMBRA) are eligible.
For more specific information, please see:
- San Diego Regional Enterprise Zone Sites Map (PDF) - NOTE: Please use the Zoom feature of your PDF reader to enlarge/reduce the view of the map.
- Business Development and Incentive Zone Mapping System
- San Diego Regional Enterprise Zone
- Targeted Employment Area Map (TEA) Effective January 1, 2013 (PDF) - NOTE: Please use the Zoom feature of your PDF reader to enlarge/reduce the view of the map.