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Discover What Localities Lose to Corporate Tax Abatements.

Good Jobs First played a key role in the adoption of the accounting rule known as GASB Statement No. 77 on Tax Abatement Disclosures (“GASB 77”). Beginning in FY 2017, GASB 77 has required most state and local governments (including school districts) to include a note in their annual financial statements on revenues lost to economic development tax abatement programs. This database collects and organizes those records.


This database contains disclosures from each of the 50 states plus DC, the five most populous cities, counties, and school districts within each state, and select other jurisdictions. Data include the jurisdiction effected, the jurisdiction-awarding abatement, its legal authority to do so, name of the abatement program, type of abatement program, and amount of taxes abated for that fiscal year.


Select below the year(s), state(s), and jurisdiction type(s) to get started. Click on the links in the table to see more information. For questions or to help track down data for a jurisdiction not listed, contact Amy Rose at [email protected].


GASB 77 State Roadmaps: How Does GASB Work in My State? | GASB 77: A Primer












Clear
Foregone / Lost RevenuesNumber of records
TOTALS FOR SEARCH:$88,723,781,19012,765
Download results as CSV or XML

Click on the links below to see more details about a state, jurisdiction, or program..

YearState sort icon . JurisdictionProgram NameProgram TypeGross Revenue Loss
2020GeorgiaCobb CountyTaxable Revenue Bond FinancingJob Creation/Retention$3,268,051
2021GeorgiaCobb CountyTaxable Revenue Bond FinancingJob Creation/Retention$3,992,903
2017GeorgiaCobb County Board of EducationTax AbatementGeneral Economic Development$738,574
2018GeorgiaCobb County Board of EducationTax AbatementGeneral Economic Development$1,859,837
2019GeorgiaCobb County Board of EducationRevenue BondsGeneral Economic Development$2,362,087
2020GeorgiaCobb County Board of EducationTax AbatementGeneral Economic Development$3,052,590
2017GeorgiaCoffee County Board of EducationTax AbatementGeneral Economic Development$862,505
2019GeorgiaCoffee County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$861,511
2019GeorgiaColquitt County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$49,217
2017GeorgiaCoweta CountyCoweta County Dev AuthGeneral Economic Development$1,174,000
2017GeorgiaCoweta County Board of EducationTax AbatementGeneral Economic Development$2,609,063
2019GeorgiaCoweta County Board of EducationVarious Property Tax Abatement Agreements(not specified)$2,257,189
2017GeorgiaCrisp County Board of EducationTax AbatementGeneral Economic Development$12,450
2019GeorgiaCrisp County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$8,381
2019GeorgiaCrisp County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$4,517
2017GeorgiaDade County Board of EducationTax AbatementGeneral Economic Development$85,605
2019GeorgiaDade County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$152,520
2019GeorgiaDade County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$36,044
2019GeorgiaDade County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$6,911
2016GeorgiaDalton Board of EducationEconomic Development Tax Abatement ProgramGeneral Economic Development$293,650
2017GeorgiaDalton Board of EducationTax AbatementGeneral Economic Development$1,563,326
2017GeorgiaDalton Board of EducationTax AbatementGeneral Economic Development$1,100,573
2017GeorgiaDalton Board of EducationTax AbatementGeneral Economic Development$293,650
2017GeorgiaDalton Board of EducationTax AbatementGeneral Economic Development$89,742
2019GeorgiaDalton Board of EducationIndustrial Revenue Bonds (IRB)General Economic Development$2,128,617
2019GeorgiaDalton Board of EducationIndustrial Revenue Bonds (IRB)General Economic Development$1,527,264
2019GeorgiaDalton Board of EducationIndustrial Revenue Bonds (IRB)General Economic Development$396,233
2019GeorgiaDalton Board of EducationIndustrial Revenue Bonds (IRB)General Economic Development$88,685
2016GeorgiaDawson CountyGrocery Store and Retail Center AbatementGeneral Economic Development$45,165
2017GeorgiaDecatur County Board of EducationTax AbatementGeneral Economic Development$37,997
2019GeorgiaDecatur County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$38,627
2016GeorgiaDeKalb CountyBond Lease Transaction AgreementsGeneral Economic Development$1,892,538
2017GeorgiaDeKalb CountyBond Lease Transaction AgreementsGeneral Economic Development$3,784,177
2018GeorgiaDeKalb CountyBond Lease Transaction AgreementsGeneral Economic Development$4,058,126
2019GeorgiaDeKalb CountyBond Lease Transaction AgreementsGeneral Economic Development$4,691,848
2020GeorgiaDeKalb CountyBond Lease Transaction AgreementsGeneral Economic Development$6,566,325
2021GeorgiaDeKalb CountyBond Lease Transaction AgreementsGeneral Economic Development$7,793,207
2017GeorgiaDeKalb County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$5,822,806
2018GeorgiaDeKalb County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$3,829,492
2019GeorgiaDeKalb County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$3,920,187
2020GeorgiaDeKalb County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$18,383,191
2021GeorgiaDeKalb County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$11,144,845
2019GeorgiaDougherty County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$1,778,810
2016GeorgiaDouglas CountyProperty Tax Tax Incentive PlanGeneral Economic Development$2,701,107
2017GeorgiaDouglas County Board of EducationTax AbatementGeneral Economic Development$4,036,404
2019GeorgiaDouglas County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$5,721,617
2019GeorgiaEffingham County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$3,519,430
2019GeorgiaElbert County Board of EducationCapital ProjectsGeneral Economic Development$7,266
2017GeorgiaFayette CountyEconomic Development ProgGeneral Economic Development$468,962
2017GeorgiaFayette County Board of EducationTax AbatementGeneral Economic Development$1,215,000
2019GeorgiaFayette County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$1,152,000
2019GeorgiaFloyd County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$991,370
2016GeorgiaFulton CountyFulton County Development AuthorityGeneral Economic Development$5,682,000
2016GeorgiaFulton CountyLocal Enterprise Zone (EZ) ProgramGeneral Economic Development (EZ)$562,000
2016GeorgiaFulton CountyProperty Tax Abatements (City of Atlanta)(not specified)$379,000
2016GeorgiaFulton CountyGeorgia Preferential Property Tax Assessment Program for Rehabilitated Historic PropertiesHistoric Preservation$137,000
2016GeorgiaFulton CountyProperty Tax Abatements (City of Alpharetta)(not specified)$98,000
2017GeorgiaFulton CountyFulton County Development AuthorityJob Creation/Retention$6,567,000
2017GeorgiaFulton CountyLocal Enterprise Zone ProgramGeneral Economic Development$733,000
2017GeorgiaFulton CountyVarious Agreements by City of Atlanta(not specified)$488,000
2017GeorgiaFulton CountyVarious Agreements by City of Sandy Springs(not specified)$216,000
2017GeorgiaFulton CountyState of Georgia Preferential Property Tax Assessment Program for Rehabilitated Historic PropertyHistoric Preservation$159,000
2017GeorgiaFulton CountyVarious Agreements by City of Alpharetta(not specified)$98,000
2018GeorgiaFulton CountyFulton County Development AuthorityJob Creation/Retention$9,103,000
2018GeorgiaFulton CountyVarious Agreements by City of Atlanta(not specified)$776,000
2018GeorgiaFulton CountyLocal Enterprise Zone ProgramGeneral Economic Development$719,000
2018GeorgiaFulton CountyState of Georgia Preferential Property Tax Assessment Program for Rehabilitated Historic PropertyHistoric Preservation$230,000
2018GeorgiaFulton CountyVarious Agreements by City of Sandy Springs(not specified)$208,000
2018GeorgiaFulton CountyVarious Agreements by City of Alpharetta(not specified)$85,000
2019GeorgiaFulton CountyFulton County Development AuthorityJob Creation/Retention$10,194,000
2019GeorgiaFulton CountyVarious Agreements by City of Atlanta(not specified)$1,544,000
2019GeorgiaFulton CountyLocal Enterprise Zone ProgramGeneral Economic Development$470,000
2019GeorgiaFulton CountyVarious Agreements by City of Sandy Springs(not specified)$296,000
2019GeorgiaFulton CountyState of Georgia Preferential Property Tax Assessment Program for Rehabilitated Historic PropertyHistoric Preservation$226,000
2019GeorgiaFulton CountyVarious Agreements by City of Hapeville(not specified)$94,000
2019GeorgiaFulton CountyVarious Agreements by City of Alpharetta(not specified)$87,000
2020GeorgiaFulton CountyFulton County Development AuthorityJob Creation/Retention$9,486,000
2020GeorgiaFulton CountyVarious Agreements by City of Atlanta(not specified)$881,000
2020GeorgiaFulton CountyState of Georgia Preferential Property Tax Assessment Program for Rehabilitated Historic PropertyHistoric Preservation$487,000
2020GeorgiaFulton CountyLocal Enterprise Zone ProgramGeneral Economic Development$443,000
2020GeorgiaFulton CountyVarious Agreements by City of Alpharetta(not specified)$391,000
2020GeorgiaFulton CountyVarious Agreements by City of Sandy Springs(not specified)$309,000
2020GeorgiaFulton CountyVarious Agreements by City of Hapeville(not specified)$94,000
2017GeorgiaFulton County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$3,980,993
2018GeorgiaFulton County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$4,832,479
2019GeorgiaFulton County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$6,184,622
2020GeorgiaFulton County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$6,698,501
2017GeorgiaGainesville Board of EducationIncentive AgreementsGeneral Economic Development$195,469
2019GeorgiaGainesville Board of EducationInvestment Assistance ProgramGeneral Economic Development$750,958
2017GeorgiaGordon CountyDev Auth of Gordon CountyGeneral Economic Development$335,085
2019GeorgiaGordon County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$350,273
2019GeorgiaGordon County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$28,861
2017GeorgiaGreene CountyPILOTGeneral Economic Development$219,618
2017GeorgiaGreene County Board of EducationTax AbatementGeneral Economic Development$541,670
2016GeorgiaGwinnett CountyBonds for Title ProgramJob Creation/Retention$249,843
2017GeorgiaGwinnett CountyBonds for Title ProgramJob Creation/Retention$517,263
2018GeorgiaGwinnett CountyBonds for Title ProgramJob Creation/Retention$1,158,229
2019GeorgiaGwinnett CountyBonds for Title ProgramJob Creation/Retention$648,421
2020GeorgiaGwinnett CountyBonds for Title ProgramJob Creation/Retention$1,187,678
2021GeorgiaGwinnett CountyBonds for Title ProgramJob Creation/Retention$1,511,113
2017GeorgiaHabersham CountyDev Auth of Habersham CountyGeneral Economic Development$28,452
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