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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 Arlene Martínez 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:$107,872,438,20414,213
Download results as CSV or XML

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

YearStateJurisdiction sort icon . Program NameProgram TypeGross Revenue Loss
2017MissouriSpringfield-Greene County LibraryChapter 353General Economic Development$8,830
2017MissouriSpringfield-Greene County LibraryChapter 100General Economic Development$21,607
2017MissouriSpringfield-Greene County LibraryTax Increment Financing (TIF)General Economic Development$21,650
2019IowaSpringville Community School DistrictUrban Renewal and Economic Development ProjectsGeneral Economic Development$301
2021New YorkSpringville Griffith Institute Central School DistrictPayment in lieu of Taxes (PILOT) and/or othersBusiness attraction/retention/expansion$100,654
2019TexasSpur Independent School DistrictValue Limitation AgreementGeneral Economic Development$515,977
2017OhioSt Bernard-Elmwood Place City School DistrictCRA(not specified)$47,268
2019OhioSt Bernard-Elmwood Place City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$51,341
2017MissouriSt Charles R-VI School DistrictChapter 353General Economic Development$53,073
2017MissouriSt Charles R-VI School DistrictTax Increment Financing (TIF)General Economic Development$1,663,209
2019MissouriSt Charles R-VI School DistrictTax Increment Finance (TIF)General Economic Development$488,388
2019MissouriSt Charles R-VI School DistrictTax Increment Finance (TIF)General Economic Development$1,825,541
2019MissouriSt Charles R-VI School DistrictChapter 353 Tax AbatementGeneral Economic Development$570,779
2019MissouriSt Charles R-VI School DistrictChapter 353 Tax AbatementGeneral Economic Development$1,331,185
2019MissouriSt Charles R-VI School DistrictTax Increment Finance (TIF)General Economic Developmentnot reported
2016MinnesotaSt CloudTIF (Pay-As-You-Go)General Economic Development$513,864
2016MichiganSt Joseph CountyBrownfields RedevelopmentGeneral Economic Development$3,522
2016MichiganSt Joseph CountyIndustrial Facilities ExemptionGeneral Economic Development$217,960
2017MissouriSt Joseph School DistrictEnhanced Enterprise ZonesGeneral Economic Development$810,061
2017MissouriSt Joseph School DistrictChapter 100General Economic Development$847,304
2017MissouriSt Joseph School DistrictTax Increment Financing (TIF)General Economic Development$1,851,011
2019MissouriSt Joseph School DistrictEnhanced Enterprise ZonesGeneral Economic Development$954,053
2019MissouriSt Joseph School DistrictChapter 100 Tax AbatementGeneral Economic Development$1,364,021
2019MissouriSt Joseph School DistrictChapter 353 Tax AbatementGeneral Economic Development$231,933
2019MissouriSt Joseph School DistrictTax Increment Finance (TIF)General Economic Development$2,583,231
2017MissouriSt Louis Public School District Transitional DistrictVarious Tax Abatment ProgramsGeneral Economic Development$10,405,000
2018MissouriSt Louis Public School District Transitional DistrictVarious Tax Abatment ProgramsGeneral Economic Development$19,299,365
2019MissouriSt Louis Public School District Transitional DistrictVarious Tax Abatment ProgramsGeneral Economic Development$35,775,566
2020MissouriSt Louis Public School District Transitional DistrictVarious Tax Abatment ProgramsGeneral Economic Development$34,771,672
2021MissouriSt Louis Public School District Transitional DistrictVarious Tax Abatment ProgramsGeneral Economic Development$35,986,422
2022MissouriSt Louis Public School District Transitional DistrictVarious Tax Abatment ProgramsGeneral Economic Development$31,711,091
2019OhioSt Marys City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$223,203
2019OhioSt Marys City School DistrictEnterprise Zone AgreementsGeneral Economic Development$30,300
2020MinnesotaSt PaulTax Increment Financing DistrictsGeneral Economic Developmentnot reported
2017ColoradoSt Vrain Valley School District Re-1JVarious agreementsGeneral Economic Development$344,399
2019IowaSt. Ansgar Community School DistrictUrban Renewal and Economic Development ProjectsGeneral Economic Development$177,572
2016LouisianaSt. Bernard ParishIndustrial Tax Exemption Program (ITEP)General Economic Development$4,112,514
2017LouisianaSt. Bernard Parish School Board(not specified)(not specified)$4,035,041
2018LouisianaSt. Bernard Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$4,035,041
2019LouisianaSt. Bernard Parish School BoardIndustrial Tax Exemption Program (ITEP)Manufacturing development$3,602,038
2017MissouriSt. Charles CountyDispatch and Alarm Abatements(not specified)$55,933
2017MissouriSt. Charles CountyRoad and Bridge Abatements(not specified)$249,051
2018MissouriSt. Charles CountyDispatch and Alarm Abatements(not specified)$54,156
2018MissouriSt. Charles CountyRoad and Bridge Abatements(not specified)$241,133
2019MissouriSt. Charles CountyDispatch and Alarm Abatements(not specified)$50,037
2019MissouriSt. Charles CountyRoad and Bridge Abatements(not specified)$222,799
2020MissouriSt. Charles CountyDispatch and Alarm Abatements(not specified)$65,288
2020MissouriSt. Charles CountyRoad and Bridge Abatements(not specified)$339,498
2021MissouriSt. Charles CountyDispatch and Alarm Abatements(not specified)$76,409
2021MissouriSt. Charles CountyRoad and Bridge Abatements(not specified)$397,645
2022MissouriSt. Charles CountyRoad and Bridge Abatements(not specified)$600,357
2022MissouriSt. Charles CountyDispatch and Alarm Abatements(not specified)$115,452
2017LouisianaSt. Charles Parish School BoardPayments-in-Lieu-of-Taxes (PILOT) Program(not specified)$65,190
2017LouisianaSt. Charles Parish School BoardTax Abatement(not specified)$118,787
2017LouisianaSt. Charles Parish School Board(not specified)(not specified)$54,627,983
2018LouisianaSt. Charles Parish School BoardParish Council AbatementsGeneral Economic Development$67,323
2018LouisianaSt. Charles Parish School BoardParish Industrial Dev Board AbatementsGeneral Economic Development$118,999
2018LouisianaSt. Charles Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$56,249,037
2019LouisianaSt. Charles Parish School BoardPayment In Lieu of Tax (PILOT)General Economic Development$67,323
2019LouisianaSt. Charles Parish School BoardIndustrial Revenue Bonds (IRB)General Economic Development$118,999
2019LouisianaSt. Charles Parish School BoardIndustrial Tax Exemption Program (ITEP)Manufacturing development$56,103,797
2016MichiganSt. Clair CountyIndustrial Facilities Tax ExemptionGeneral Economic Development$450,000
2017MichiganSt. Clair ShoresTax Increment Financing AuthorityGeneral Economic Development$499,416
2016MissouriSt. Francois CountyTax Increment Financing (TIF)General Economic Development$723,000
2019OregonSt. Helens School DistrictEnterprise ZonesGeneral Economic Development$254,565
2016LouisianaSt. James ParishIndustrial Tax Exemption Program (ITEP)General Economic Development$6,565,191
2016LouisianaSt. James ParishEnterprise Zone (EZ) ProgramJob Creation/Retention$98,231
2017LouisianaSt. James Parish School Board(not specified)(not specified)$6,376,975
2018LouisianaSt. James Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$6,640,540
2019LouisianaSt. James Parish School BoardIndustrial Tax Exemption Program (ITEP)Manufacturing development$14,105,072
2016LouisianaSt. John the Baptist ParishIndustrial Tax Exemption Program (ITEP)General Economic Development$17,858,805
2017LouisianaSt. John the Baptist ParishIndustrial Tax Exemption Program (ITEP)General Economic Development$4,548,497
2017LouisianaSt. John the Baptist Parish School Board(not specified)(not specified)$702,030
2018LouisianaSt. John the Baptist Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$178,801
2019LouisianaSt. John the Baptist Parish School BoardIndustrial Tax Exemption Program (ITEP)Manufacturing development$11,750,711
2017FloridaSt. Johns CountyCRAGeneral Economic Development$93,357
2017FloridaSt. Johns CountyTax AbatementGeneral Economic Development$316,139
2020IndianaSt. joseph CountyVarious Abatement AgreementsProperty improvements$5,303,250
2021IndianaSt. joseph CountyCommericial Economic Development Agreement - Town of RoselandCommercial Economic Development$36,216
2021IndianaSt. joseph CountyVarious Abatement AgreementsGeneral Economic Development$1,888,529
2021IndianaSt. joseph CountyCommericial Economic Development Agreement - City of MishawakaCommercial Economic Development$75,254
2021IndianaSt. joseph CountyCommericial Economic Development Agreement - City of South BendCommercial Economic Develeopment$735,488
2021IndianaSt. joseph CountyResidential and Commerical Economic Development Agreement - City of South BendCommercial Economic Development$185,927
2021IndianaSt. joseph CountyCommericial Vacant Building Agreement - City of South BendCommercial Vacant Building$4,802
2019MichiganSt. Joseph School DistrictIndustrial Facilities Tax Exemptions; Brownfield redevelopment agreementsConstruction/rehabilitation$418,187
2017LouisianaSt. Landry Parish School Board(not specified)(not specified)$374,530
2018LouisianaSt. Landry Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$224,113
2019LouisianaSt. Landry Parish School Board(not specified)Business attraction/retention/expansion$253,702
2016MissouriSt. Louis CountyUrban Redevelopment CorporationsGeneral Economic Development$144,647
2016MissouriSt. Louis CountyIndustrial Revenue BondsGeneral Economic Development$663,931
2016MissouriSt. Louis CountyUrban Redevelopment CorporationsGeneral Economic Development$199,956
2016MissouriSt. Louis CountyIndustrial Revenue BondsGeneral Economic Development$283,141
2016MissouriSt. Louis CountyEnhanced Enterprise ZoneGeneral Economic Development (EZ)$26,873
2016MissouriSt. Louis CountyLand Clearance Redevelopment AuthorityJob Creation/Retention$27,715
2017MissouriSt. Louis CountyIndustrial Development BondsJob Creation/Retention$664,979
2017MissouriSt. Louis CountyUrban Redevelopment CorporationsRedevelopment/revitalization$84,114
2017MissouriSt. Louis CountyUrban Redevelopment CorporationsGeneral Economic Development$217,606
2017MissouriSt. Louis CountyUrban Redevelopment CorporationsGeneral Economic Development$281,626
2017MissouriSt. Louis CountyEnhanced Enterprise ZoneGeneral Economic Development (EZ)$128,453
2017MissouriSt. Louis CountyLand Clearance Redevelopemnt AuthorityRedevelopment/revitalization$28,381
2018MissouriSt. Louis CountyIndustrial Development BondsJob Creation/Retention$719,528
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