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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
Ionia School DistrictSchool District$178,044
TroyMunicipality$181,556
Fitzgerald School DistrictSchool District$182,388
Oakridge School DistrictSchool District$185,779
Jackson School DistrictSchool District$186,100
Rochester Community School DistrictSchool District$186,789
Reeths-Puffer School DistrictSchool District$196,991
InksterMunicipality$198,339
Reed City Area School DistrictSchool District$212,300
Tecumseh School DistrictSchool District$217,310
Elkton Pigeon Bay Port Laker School DistrictSchool District$218,631
Otsego School DistrictSchool District$219,138
St Joseph CountyCounty$221,482
Sparta Area School DistrictSchool District$222,934
RosevilleMunicipality$228,000
Allegan CountyCounty$231,475
Romeo Community School DistrictSchool District$231,665
City of TroyMunicipality$232,806
Calhoun Intermediate School DistrictSchool District$237,000
Chippewa Valley School DistrictSchool District$238,805
Galesburg-Augusta Community School DistrictSchool District$240,000
NoviMunicipality$245,000
South Haven School DistrictSchool District$249,743
Gwinn Area Community School DistrictSchool District$252,790
Swartz Creek Community School DistrictSchool District$254,412
Muskegon Heights School DistrictSchool District$255,151
Benton Harbor Area School DistrictSchool District$256,378
Sturgis School DistrictSchool District$257,000
Fraser School DistrictSchool District$259,576
Jackson County Intermediate School DistrictSchool District$261,000
Van Buren Intermediate School DistrictSchool District$262,385
Brighton Area School DistrictSchool District$265,128
Osceola CountyCounty$265,250
Huron Intermediate School DistrictSchool District$266,061
Fremont School DistrictSchool District$268,000
Howell School DistrictSchool District$275,293
Clintondale Community School DistrictSchool District$278,806
Davison Community School DistrictSchool District$282,410
FlintMunicipality$298,000
Whitehall District School DistrictSchool District$300,978
Muskegon Area Intermediate School DistrictSchool District$308,647
Grandville School DistrictSchool District$312,491
Grand Traverse CountyCounty$314,192
Monroe County Intermediate School DistrictSchool District$314,960
Alpena School DistrictSchool District$327,798
Calhoun CountyCounty$332,233
Huron CountyCounty$355,837
Dowagiac Union School DistrictSchool District$361,017
Byron Center School DistrictSchool District$368,215
Berrien CountyCounty$369,000
Spring Lake School DistrictSchool District$369,600
Lapeer Community School District of Lapeer CountySchool District$370,000
Monroe CountyCounty$380,384
Oak Park School DistrictSchool District$388,892
Lake Orion Community School DistrictSchool District$401,000
Wyandotte School DistrictSchool District$402,627
Warren Woods School DistrictSchool District$417,000
St. Joseph School DistrictSchool District$418,187
Kelloggsville School DistrictSchool District$423,664
Ingham Intermediate School DistrictSchool District$429,001
Lakewood School DistrictSchool District$436,471
Birmingham School DistrictSchool District$445,000
St. Clair CountyCounty$450,000
Western School DistrictSchool District$450,000
Northwest Community School DistrictSchool District$450,033
East LansingMunicipality$459,936
Alma School DistrictSchool District$466,000
Mattawan Consolidated SchoolSchool District$475,946
Homer Community School DistrictSchool District$478,737
Center Line School DistrictSchool District$499,000
St. Clair ShoresMunicipality$499,416
Muskegon City School DistrictSchool District$500,712
Saline Area School DistrictSchool District$520,000
Walled Lake Consolidated School DistrictSchool District$523,000
KentwoodMunicipality$526,000
Livingston CountyCounty$532,100
South Redford School DistrictSchool District$540,000
Orchard View School DistrictSchool District$544,341
City of ZeelandMunicipality$554,014
Mt. Pleasant School DistrictSchool District$571,425
Midland CountyCounty$576,153
Flint City School DistrictSchool District$577,693
Plainwell Community School DistrictSchool District$579,374
Forest Hills School DistrictSchool District$589,669
Lapeer CountyCounty$593,507
Macomb Intermediate School DistrictSchool District$600,000
Godwin Heights School DistrictSchool District$612,832
Saginaw School DistrictSchool District$612,878
Ingham CountyCounty$625,000
Sturgis Public School DistrictSchool District$629,000
Allegan School DistrictSchool District$631,936
WyomingMunicipality$638,640
Monroe School DistrictSchool District$693,252
HancockMunicipality$707,353
Washtenaw Intermediate School DistrictSchool District$725,000
Moran Township School DistrictSchool District$736,203
City of Battle CreekMunicipality$757,551
Mason School DistrictSchool District$761,000
Milan Area School DistrictSchool District$765,000
Caledonia Community School DistrictSchool District$770,869
Washtenaw CountyCounty$776,000
TABULATED JURISDICTION TOTAL$938,362,560