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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 Jurisdiction sort iconJurisdiction TypeGross Revenue Loss
Leslie School DistrictSchool District$4,391
Lewis Cass Intermediate School DistrictSchool District$13,077
Linden Community School DistrictSchool District$111,201
Litchfield Community School DistrictSchool District$81,985
Livingston CountyCounty$532,100
Livonia School DistrictSchool District$2,455,000
Lowell Area School DistrictSchool District$136,148
Ludington Area School DistrictSchool District$148,022
Macomb CountyCounty$6,220,436
Macomb Intermediate School DistrictSchool District$600,000
Madison School DistrictSchool District$87,256
Manton Consolidated School DistrictSchool District$967
Marcellus Community School DistrictSchool District$7,147
Marlette Community School DistrictSchool District$44,844
Marshall School DistrictSchool District$46,570
Martin School DistrictSchool District$26,906
Marysville School DistrictSchool District$99,000
Mason Consolidated School DistrictSchool District$2,996
Mason County Central School DistrictSchool District$8,608
Mason School DistrictSchool District$761,000
Mattawan Consolidated SchoolSchool District$475,946
Mayville Community School DistrictSchool District$1,572
Mecosta-Osceola Intermediate School DistrictSchool District$34,313
Mendon Community School DistrictSchool District$7,006
Meridian School DistrictSchool District$1,323
Mesick Consolidated School DistrictSchool District$4,000
Michigan Center School DistrictSchool District$17,581
MidlandMunicipality$4,025,744
Midland CountyCounty$576,153
Midland School DistrictSchool District$1,651,273
Milan Area School DistrictSchool District$765,000
MillingtonMunicipality$2,000
Millington Community School DistrictSchool District$4,304
Monroe CountyCounty$380,384
Monroe County Intermediate School DistrictSchool District$314,960
Monroe School DistrictSchool District$693,252
Montabella Community School DistrictSchool District$4,402
Montague Area School DistrictSchool District$43,202
Montcalm Area Intermediate School DistrictSchool District$142,000
Moran Township School DistrictSchool District$736,203
Morenci Area School DistrictSchool District$16,730
Morley Stanwood Community School DistrictSchool District$9,208
Mt. Pleasant School DistrictSchool District$571,425
Muskegon Area Intermediate School DistrictSchool District$308,647
Muskegon City School DistrictSchool District$500,712
Muskegon Heights School DistrictSchool District$255,151
Negaunee School DistrictSchool District$7,737
New Haven Community School DistrictSchool District$37,954
North Branch Area School DistrictSchool District$44,094
North LeValley School Ionia Township School District #2FSchool District$6,165
North Muskegon School DistrictSchool District$11,360,207
Northview School DistrictSchool District$33,197
Northville School DistrictSchool District$935,523
Northwest Community School DistrictSchool District$450,033
NorwayMunicipality$10,005
NoviMunicipality$245,000
Novi Community School DistrictSchool District$99,715
Oak Park School DistrictSchool District$388,892
Oakland CountyCounty$14,605,097
Oakland School DistrictSchool District$1,772,000
Oakridge School DistrictSchool District$185,779
Okemos School DistrictSchool District$47,200
Orchard View School DistrictSchool District$544,341
Osceola CountyCounty$265,250
Otsego School DistrictSchool District$219,138
Ottawa Area Intermediate School DistrictSchool District$1,396,489
Ottawa CountyCounty$945,000
Ovid Elsie Area School DistrictSchool District$75,004
Owendale-Gagetown Area School DistrictSchool District$13,590
Owosso School DistrictSchool District$154,059
Parchment School DistrictSchool District$6,156
Paw Paw School DistrictSchool District$60,185
Pewamo-Westphalia Community School DistrictSchool District$43,000
Pickford School DistrictSchool District$1,000
Pinconning Area School DistrictSchool District$13,038
Plainwell Community School DistrictSchool District$579,374
Plymouth-Canton Community School DistrictSchool District$5,466,000
PontiacMunicipality$2,394,700
Pontiac School DistrictSchool District$4,760,119
Port Huron Area School DistrictSchool District$77,500
Portage School DistrictSchool District$2,239,827
Portland School DistrictSchool District$17,768
Quincy Community School DistrictSchool District$145,383
Ravenna School DistrictSchool District$6,918
Reading Community School DistrictSchool District$26,778
Redford TownshipMunicipality$1,367,560
Reed City Area School DistrictSchool District$212,300
Reese School DistrictSchool District$34,627
Reeths-Puffer School DistrictSchool District$196,991
River Valley School DistrictSchool District$5,462
Riverview Community School DistrictSchool District$2,017,430
Rochester Community School DistrictSchool District$186,789
Rochester HillsMunicipality$83,416
Rockford School DistrictSchool District$50,103
Rogers City Area School DistrictSchool District$2,040
Romeo Community School DistrictSchool District$231,665
Romulus Community School DistrictSchool District$1,296,386
Roscommon Area School DistrictSchool District$9,994
RosevilleMunicipality$228,000
Roseville Community School DistrictSchool District$82,000
Royal OakMunicipality$3,850,430
TABULATED JURISDICTION TOTAL$938,362,560