Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.
| State or Territory: | Alabama |
| Effected Jurisdiction: | Alabama |
Jurisdiction type: | State or Territory |
| Fiscal year ending In: | 2019 |
| Program name: | Various Other Tax Abatement Programs |
| Program purpose: | Various |
| Statutory authority: | Multiple |
| Abating jurisdiction(s): | State of Alabama |
| Applicable taxes: | Property Tax; Gross Utility Taxes; Sales and Use Taxes |
| Method of abatement: | Multiple |
| Provisions for recapture: | (not specified) |
| Gross revenue loss: | $84,844,000 |
| Reimbursement / offset: | $0 |
| Net revenue loss: | $84,844,000 |
| Type of loss: | Active |
| Additional notes on dislosure: | Other tax abatement programs include the Reinvestment and Abatements Act (code section 40-9G), the Tax Incentive Reform Act of 1992 (code section 40-9B), the Brownfield Development Tax Abatement (code section 40-9C), and the Economic Incentive Enhancement Act of 2007 (code section 40-9D). |
| Document source: | https://comptroller.alabama.gov/acfr-2/ |
