The Erie County Industrial Development Agency on Monday approved $320,000 in tax breaks for two projects that will turn vacant or dilapidated buildings in Buffalo near the Elmwood strip into apartments.

While the projects won unanimous approval from the IDA board because the projects qualify for incentives under the agency’s policies, several members questioned whether IDAs should be aiding housing projects.

“It’s good stuff, but these projects don’t create jobs,” said Erie County Legislature Chairwoman Lynn Marinelli, D-Town of Tonawanda, who is a member of the IDA board.

But other IDA board members noted that the housing projects are eligible for aid under the agency’s policies that encourage “adaptive reuse” of existing buildings in an effort to prevent them from falling into disrepair.

“We’ve already determined it’s appropriate to stem the tide of deterioration,” said Philip Ackerman, the IDA’s chairman, who noted that the board adopted the policy to encourage projects of this type.

A project to transform the former Niagara Lutheran Home at 1040 Delaware Ave. into 49 one-bedroom or two-bedroom apartments was granted $220,000 in sales and mortgage tax breaks through the IDA. The project also will include about 2,000 square feet of commercial space.

The $4 million project by developers Paul Kolkmeyer, the former First Niagara Financial Group president, and Buffalo attorney Anthony Colucci is expected to receive property tax breaks through a separate program administered by the City of Buffalo. The site has been vacant for nine years.

The IDA also approved $100,000 in sales and mortgage tax breaks for a $2.7 million project to build 16 apartments on West Utica Street, near Elmwood Avenue.

This project, planned by FJF Development, will be built in the 300 block of West Utica on a site that contained an empty lot, an old house and a rooming house that has been closed for several years.

FJF, which includes architect Karl Frizlen, builder Paul Johnson and attorney Michael Ferdman, plans to build apartments averaging about 1,000 square feet each, as well as commercial or retail space on the site.

Buffalo Mayor Byron Brown said the FJF project would strengthen the Elmwood neighborhood by improving its housing stock.

The IDA also extended the more than $1.3 million in property, sales and mortgage tax breaks it initially granted in August for Leisure Living, a pool company whose Buffalo warehouse on Niagara Street was destroyed by fire last spring.

Leisure Living plans to acquire a vacant 165,000-square-foot warehouse formerly owned by Hy-Grade Distribution at 574 Main St. in the City of Tonawanda for use as a distribution center. The portion of the Niagara Street facility that survived the fire will be used as a warehouse and a backup computer center.