The Appellate Division, Third Department, has sustained the decision of the Tax Appeals Tribunal that a qualified empire zone enterprise (“QEZE”) may not claim a credit for payments made under a payments in lieu of taxes (“PILOT”) agreement to which it was not a named party. Matter of The Golub Corp. v. New York State Dep’t of Taxation and Fin., No. 515402, 2014 NY Slip Op. 2638 (App. Div. 3d Dep’t Apr. 17, 2014).  Although the business entered into a written sublease obligating it to make the PILOT payments, and it did pay the PILOT amounts directly to the correct local taxing authorities, because it was not a party to the actual PILOT agreement, the court found that the arrangement did not meet the statutory requirement of a written agreement between the QEZE and a state or local authority. The court held it could not “essentially rewrite an unambiguous provision of a statute…no matter how equitable such a result may appear.”