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Michigan Revenue Lost to Tax Abatement Programs


Total Revenue Lost$4,914,154,658

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State-level programs

Click on the name of a program for more details.

YearProgram NameProgram TypeGross Revenue Loss
2017Brownfield Redevelopment Credit ProgramRedevelopment/revitalization$27,700,000
2018Brownfield Redevelopment Credit ProgramRedevelopment/revitalization$55,900,000
2019Brownfield Redevelopment Credit ProgramRedevelopment/revitalization$22,300,000
2020Brownfield Redevelopment Credit ProgramBrownfield rehabilitation$13,200,000
2021Brownfield Redevelopment Credit ProgramRedevelopment/revitalization$9,400,000
2017Brownfield Redevelopment Tax Increment Financing (TIF) ProgramRedevelopment/revitalization$4,900,000
2018Brownfield Redevelopment Tax Increment Financing (TIF) ProgramRedevelopment/revitalization$5,100,000
2019Brownfield Redevelopment Tax Increment Financing (TIF) ProgramRedevelopment/revitalization$5,600,000
2020Brownfield Redevelopment Tax Increment Financing (TIF) ProgramRedevelopment/revitalization$7,700,000
2021Brownfield Redevelopment Tax Increment Financing (TIF) ProgramRedevelopment/revitalization$24,500,000
2022Brownfield Redevelopment Tax Increment Financing (TIF) ProgramRedevelopment/revitalization$13,200,000
2017Farmland Preservation Credit - Corporate and Non-Corporate ProgramAgricultural development$2,100,000
2017Farmland Preservation Credit - Corporate and Non-Corporate ProgramAgricultural development$46,000,000
2018Farmland Preservation Credit - Corporate and Non-Corporate ProgramAgricultural development$51,000,000
2019Farmland Preservation Credit - Corporate and Non-Corporate ProgramConservation of farmland, forest, open space, or water$49,000,000
2020Farmland Preservation Credit - Corporate and Non-Corporate ProgramConservation of farmland, forest, open space, or water$44,400,000
2021Farmland Preservation Credit - Corporate and Non-Corporate ProgramConservation of farmland, forest, open space, or water$56,600,000
2022Farmland Preservation Credit - Corporate and Non-Corporate ProgramConservation of farmland, forest, open space, or water$54,900,000
2017Film Production Credit ProgramGeneral Economic Development$3,600,000
2017Historic Preservation Credit ProgramHistoric Preservation$200,000
2017Historic Preservation Credit ProgramHistoric Preservation$21,500,000
2018Historic Preservation Credit ProgramHistoric Preservation$13,000,000
2019Historic Preservation Credit ProgramHistoric Preservation$3,200,000
2017MEGA Battery Credit ProgramGeneral Economic Development$98,400,000
2018MEGA Battery Credit ProgramTechnology (energy)$10,600,000
2017MEGA Employment Credit ProgramJob Creation/Retention$517,000,000
2018MEGA Employment Credit ProgramJob Creation/Retention$611,800,000
2019MEGA Employment Credit ProgramJob Creation/Retention$510,400,000
2020MEGA Employment Credit ProgramJob Creation/Retention$560,500,000
2021MEGA Employment Credit ProgramJob Creation/Retention$413,600,000
2022MEGA Employment Credit ProgramJob Creation/Retention$509,800,000
2017MEGA Poly-Silicon Energy Cost Credit ProgramGeneral Economic Development$12,700,000
2018MEGA Poly-Silicon Energy Cost Credit ProgramTechnology (semiconductor)$23,400,000
2017Renaissance Zone Credit - Development ProgramGeneral Economic Development$14,900,000
2018Renaissance Zone Credit - Development ProgramGeneral Economic Development (EZ)$38,900,000
2019Renaissance Zone Credit - Development ProgramGeneral Economic Development (EZ)$48,000,000
2020Renaissance Zone Credit - Development ProgramBusiness attraction/retention/expansion$17,700,000
2021Renaissance Zone Credit - Development ProgramBusiness attraction/retention/expansion$3,500,000
2017Renaissance Zone Property Tax Exemption ProgramGeneral Economic Development (EZ)$3,700,000
2018Renaissance Zone Property Tax Exemption ProgramGeneral Economic Development (EZ)$3,900,000
2019Renaissance Zone Property Tax Exemption ProgramGeneral Economic Development (EZ)$4,200,000
2020Renaissance Zone Property Tax Exemption ProgramRedevelopment/revitalization$3,900,000
2021Renaissance Zone Property Tax Exemption ProgramRedevelopment/revitalization$3,900,000
2022Renaissance Zone Property Tax Exemption ProgramRedevelopment/revitalization$3,700,000
2019State Essential Services Assessment ExemptionManufacturing development$4,200,000
2020State Essential Services Assessment ExemptionManufacturing development$5,500,000
2021State Essential Services Assessment ExemptionManufacturing development$7,300,000
2022State Essential Services Assessment ExemptionManufacturing development$9,200,000
2017Various agreementsGeneral Economic Development$92,098
TABULATED STATE-LEVEL TOTAL$3,975,792,098

Tabulated localities and districts

Click on the name of jurisdiction for a list of tax abatement programs that reduced its tax revenue.

Data includes abatement information for the five most populous cities, counties, and school districts in each state (where available). If no data is shown for these top five jurisdictions, it is because they did not disclose GASB 77 tax abatement information in the Annual Comprehensive Financial Report (ACFR), the amount reported was $0, or the ACFR has not been published yet. Some states include data for additional years and jurisdictions.

Reporting JurisdictionJurisdiction TypeGross Revenue Loss sort icon
Livingston CountyCounty$532,100
KentwoodMunicipality$526,000
Walled Lake Consolidated School DistrictSchool District$523,000
Saline Area School DistrictSchool District$520,000
Muskegon City School DistrictSchool District$500,712
St. Clair ShoresMunicipality$499,416
Center Line School DistrictSchool District$499,000
Homer Community School DistrictSchool District$478,737
Mattawan Consolidated SchoolSchool District$475,946
Alma School DistrictSchool District$466,000
East LansingMunicipality$459,936
Northwest Community School DistrictSchool District$450,033
St. Clair CountyCounty$450,000
Western School DistrictSchool District$450,000
Birmingham School DistrictSchool District$445,000
Lakewood School DistrictSchool District$436,471
Ingham Intermediate School DistrictSchool District$429,001
Kelloggsville School DistrictSchool District$423,664
St. Joseph School DistrictSchool District$418,187
Warren Woods School DistrictSchool District$417,000
Wyandotte School DistrictSchool District$402,627
Lake Orion Community School DistrictSchool District$401,000
Oak Park School DistrictSchool District$388,892
Monroe CountyCounty$380,384
Lapeer Community School District of Lapeer CountySchool District$370,000
Spring Lake School DistrictSchool District$369,600
Berrien CountyCounty$369,000
Byron Center School DistrictSchool District$368,215
Dowagiac Union School DistrictSchool District$361,017
Huron CountyCounty$355,837
Calhoun CountyCounty$332,233
Alpena School DistrictSchool District$327,798
Monroe County Intermediate School DistrictSchool District$314,960
Grand Traverse CountyCounty$314,192
Grandville School DistrictSchool District$312,491
Muskegon Area Intermediate School DistrictSchool District$308,647
Whitehall District School DistrictSchool District$300,978
FlintMunicipality$298,000
Davison Community School DistrictSchool District$282,410
Clintondale Community School DistrictSchool District$278,806
Howell School DistrictSchool District$275,293
Fremont School DistrictSchool District$268,000
Huron Intermediate School DistrictSchool District$266,061
Osceola CountyCounty$265,250
Brighton Area School DistrictSchool District$265,128
Van Buren Intermediate School DistrictSchool District$262,385
Jackson County Intermediate School DistrictSchool District$261,000
Fraser School DistrictSchool District$259,576
Sturgis School DistrictSchool District$257,000
Benton Harbor Area School DistrictSchool District$256,378
Muskegon Heights School DistrictSchool District$255,151
Swartz Creek Community School DistrictSchool District$254,412
Gwinn Area Community School DistrictSchool District$252,790
South Haven School DistrictSchool District$249,743
NoviMunicipality$245,000
Galesburg-Augusta Community School DistrictSchool District$240,000
Chippewa Valley School DistrictSchool District$238,805
Calhoun Intermediate School DistrictSchool District$237,000
City of TroyMunicipality$232,806
Romeo Community School DistrictSchool District$231,665
Allegan CountyCounty$231,475
RosevilleMunicipality$228,000
Sparta Area School DistrictSchool District$222,934
St Joseph CountyCounty$221,482
Otsego School DistrictSchool District$219,138
Elkton Pigeon Bay Port Laker School DistrictSchool District$218,631
Tecumseh School DistrictSchool District$217,310
Reed City Area School DistrictSchool District$212,300
InksterMunicipality$198,339
Reeths-Puffer School DistrictSchool District$196,991
Rochester Community School DistrictSchool District$186,789
Jackson School DistrictSchool District$186,100
Oakridge School DistrictSchool District$185,779
Fitzgerald School DistrictSchool District$182,388
TroyMunicipality$181,556
Ionia School DistrictSchool District$178,044
L'Anse Creuse School DistrictSchool District$175,373
Kentwood School DistrictSchool District$173,743
Cadillac Area School DistrictSchool District$166,145
Branch Intermediate School DistrictSchool District$163,180
Belding Area School DistrictSchool District$162,274
Lenawee CountyCounty$162,273
Almont Community School DistrictSchool District$161,451
West Branch-Rose City Area School DistrictSchool District$156,246
Owosso School DistrictSchool District$154,059
Webberville Community School DistrictSchool District$151,318
Ludington Area School DistrictSchool District$148,022
Comstock Park School DistrictSchool District$147,921
Genesee Intermediate School DistrictSchool District$147,525
Vicksburg Community School DistrictSchool District$145,714
Quincy Community School DistrictSchool District$145,383
Constantine School DistrictSchool District$144,581
Fenton Area School DistrictSchool District$144,000
Montcalm Area Intermediate School DistrictSchool District$142,000
Lowell Area School DistrictSchool District$136,148
Hillsdale County Intermediate School DistrictSchool District$135,596
WaterfordMunicipality$133,000
Carman-Ainsworth Community School DistrictSchool District$130,036
Lakeshore School DistrictSchool District$129,946
Huron School DistrictSchool District$129,257
City of WestlandMunicipality$128,538
TABULATED JURISDICTION TOTAL$938,362,560