Enterprise Zone Incentives

Some of the sites available in West Frankfort lie within our enterprise zone and there are areas that may provide suitable sites that could be added if needed (assuming the necessary employment conditions are met).


  • Sales tax exemption of 6.25% on materials purchased for remodeling, rehabilitation or new construction in the zone.

  • Property tax abatement on new construction, new improvements or renovation or rehabilitating shall be abated for commercial, industrial or manufacturing property located within the zone area at the following rate:

Year 1 and 2: 100%

Year 3: 75%

Year 4: 50%

Year 5: 25%

  • Enterprise Zone Investment Tax Credit of 0.5% is allowed for qualified property including machinery, equipment and buildings. The credit may be carried forward for up to 5 years

  • Enterprise Zone Jobs Tax Credit allows a business a $500.00 credit on Illinois income taxes for each job created in the zone for which a certified dislocated worker or economically disadvantaged individual is hired. The credit may be carried 5 years

  • A Utility Tax Exemption of 5.1% on utilities and 7% on telecommunications is also available to qualified applicants.