Used in conjunction with Partnership programs or conventional lending institutions, SBA 504 loans enable growing businesses to secure long-term, fixed-rate financing for major capital assets.  This low-cost second mortgage financing may be exempt from mortgage recording tax; 10- and 20-year terms are available.  Empire State Certified Development Corporation is the local SBA certified lender and can be contacted at (518) 463-2268 or go to www.nybdc.com.