Three buildings with links to the University of Rochester are now part of START-UP NY, a program that essentially turns the buildings into tax-free zones.

High Tech Rochester's Lennox Tech Enterprise Center is a tech start-up incubator in Henrietta. The other two buildings are in Eastman Business Park, and they contain a combination of wet lab, dry lab, and office space, says UR spokesperson Mark Michaud.

UR is leasing the Eastman buildings from Kodak, which owns the park. High Tech Rochester is a UR affiliate and its incubator is home to start-ups that grew out of research at the university, Michaud says.

START-UP NY is one of Governor Andrew Cuomo's signature economic development initiatives. It's open to start-up businesses, companies relocating to New York, and companies that are expanding and adding jobs. The businesses also have to partner with a college or university and locate in space that's linked — not necessarily in a physical way — to the institution.

Businesses that participate in START-UP NY don't pay taxes for 10 years.

The three sites will appeal to firms at different stages of growth and will help create high-tech jobs with good pay, says Peter Robinson, UR's vice president for government and community relations.