For Marshall Palmer, location is everything. But when the Carbon County business owner began searching for the "perfect set up" for Architectural Polymers, his component manufacturing company, he realized that building a new structure, rather than converting an existing one, would be easier. Once Palmer found an empty lot situated on one of the county's tax-free Keystone Opportunity Zones, his plan came together.

"It was definitely a reassurance," Palmer said. "Entrepreneurship can be scary, and this program is one thing that can soften the anxiety; it's nice to know that you have help amid all this uncertainty."Chartered in 1999, the KOZ program is a legacy of former Pennsylvania governor Tom Ridge. It was designed to catalyze small business growth across the state through the creation of parcels of land free from state and local taxes, including real estate and income taxes. The earliest appropriated zones saw their KOZ statuses (and, subsequently, their tax exemptions) expire Dec. 31, 2010, though some zones, including Palmer's lot in Lower Towamensing Township, are covered under the program until 2013."The program was designed to be a way for local communities to market blighted, unattractive areas as attractive locations for businesses," Tara Santore, the manager of the KOZ program, said. "The KOZs encourage development by lessening the financial burdens placed on business owners."When the KOZ program was first implemented, municipalities were tasked with working with county and school district administrations to designate plots of land as components of the program. Area KOZs are located within the Schuylkill/Carbon zone, home to over 100 separate parcels, according to Mark Scarbinsky, the zone's coordinator. There are 17 parcels in Carbon County alone, 10 of which saw their KOZ status lapse Dec. 31.Some of the parcels, such as the proposed site of the Switchback Summit condominium complex in Summit Hill, remained undeveloped during their KOZ tenure. Others are home to vacant buildings, like the former Panther Valley Middle School in Lansford; the building's owner, Adam Webber, declined commenting on the matter. Another parcel is the location of the Packerton Yards Business Park, which the county sought to extend the KOZ status of, only to be denied by the administrations of Lehighton and Mahoning Township.The rest of the expiring parcels are occupied by various businesses, though, for some, that will change in the near future.Liquid Fence, Inc., a manufacturer of animal repellents, is moving its warehouse and production facility from its current Nesquehoning location to a new site in Mt. Pocono."(The KOZ program) was limited, but good," Rocky Alleshouse, the company's controller, said. "It saved us a lot of money, but it had a lot of constraints." Alleshouse and her staff were initially confused by the program's requirements and had to resort to personal research when help was unavailable."I definitely think that listing guidelines in some kind of literature would've been helpful," she said. "The first year or so was rough, but we eventually figured it out."Unlike Alleshouse, Lee Glassberg is keeping his soon-to-be taxed business, High Mountain Hardware, where it stands in Banks Township."The tax benefits were nice to have, but they're not a determining factor of whether or not to occupy this land," he said. "We're certainly going to continue where we are."For Glassberg, the KOZ program is a piece of legislation that should remain in vogue."The program was good for local business growth and it'll now be good for local taxing authorities," he said. "It really has nothing but good things to offer the area."Business owners still under the wing of KOZ, like Palmer, agree with Glassberg.Guy Seifert, the owner of Structural Metal Fabricators in Palmerton and a colleague of Palmer, has KOZ status until 2013 and owns another parcel under the 10-year floating occupancy program if the parcel is developed before 2015, an additional 10 years of KOZ status are added to it, but if the parcel remains unoccupied by 2015, all tax exemptions will be lost."The property suited my needs and presented an opportunity to move my business closer to home," Seifert, whose business was originally located in Northampton, said. "At the time, I didn't really know much about KOZ; if I did, I would have been more zealous in my decision."KOZ saved my business, and kept me afloat during a rough spot. Without it, I doubt I would've been able to stay open."The program has drawn some criticism with the theory that businesses will relocate once their exemptions are removed, but county officials rebuke this."In the time its been implemented, I'd say the program has definitely reached its goal," Dawn Ferrante, the executive director of the Carbon County Economic Development Committee, said. "One of the main criticisms is that it's 'corporate welfare,' but that's just not true."Businesses need a break sometimes and KOZ provides them the chance to grow and ultimately bring money to the county in the long run."Palmer can certainly attest to this."When starting a project under the KOZ program, you can easily see that the building pays for itself," he said. "When I saw these benefits, it pushed me over the edge, and I think any business owner would make the same decision."