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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..

YearStateJurisdictionProgram NameProgram Type sort icon . Gross Revenue Loss
2019OregonMorrow County School DistrictEnterprise Zones; Strategic Investment Program(not specified)$12,732,237
2019OregonNewberg School District 29jHistoric Property; Low Income Rental Housing(not specified)$27,233
2019OregonNorth Clackamas School District 12Enterprise Zones(not specified)$205,151
2019OregonOregon City School District 62Enterprise Zones(not specified)$16,214
2018OregonPortland Public SchoolsOther various exemption programs(not specified)$1,688,000
2019OregonPortland Public SchoolsOther various exemption programs(not specified)$1,940,000
2020OregonPortland Public SchoolsOther various exemption programs(not specified)$1,412,000
2021OregonPortland Public SchoolsOther various exemption programs(not specified)$615,000
2019OregonReedsport School District 105Enterprise Zones(not specified)$13,051
2018OregonSalem-Keizer School District 24jEnterprise Zone(not specified)$251,173
2018OregonSalem-Keizer School District 24jEnterprise Zone(not specified)$146,994
2018OregonSalem-Keizer School District 24jMultiple Unit Housing(not specified)$145,205
2018OregonSalem-Keizer School District 24jHistorical Property(not specified)$113,455
2018OregonSalem-Keizer School District 24jEnterprise Zone(not specified)$18,195
2019OregonSalem-Keizer School District 24jEnterprise Zone(not specified)$358,939
2019OregonSalem-Keizer School District 24jEnterprise Zone(not specified)$184,920
2019OregonSalem-Keizer School District 24jMultiple Unit Housing(not specified)$137,745
2019OregonSalem-Keizer School District 24jHistorical Property(not specified)$107,811
2019OregonSalem-Keizer School District 24jLow Income Rental Housing(not specified)$38,126
2019OregonSalem-Keizer School District 24jEnterprise Zone(not specified)$14,602
2020OregonSalem-Keizer School District 24jEnterprise Zone(not specified)$341,466
2020OregonSalem-Keizer School District 24jMultiple Unit Housing(not specified)$218,203
2020OregonSalem-Keizer School District 24jLow Income Rental Housing(not specified)$186,894
2020OregonSalem-Keizer School District 24jEnterprise Zone(not specified)$143,550
2020OregonSalem-Keizer School District 24jHistorical Property(not specified)$105,895
2020OregonSalem-Keizer School District 24jEnterprise Zone(not specified)$24,768
2021OregonSalem-Keizer School District 24jEnterprise Zone(not specified)$758,120
2021OregonSalem-Keizer School District 24jLow Income Rental Housing(not specified)$216,413
2021OregonSalem-Keizer School District 24jMultiple Unit Housing(not specified)$177,026
2021OregonSalem-Keizer School District 24jHistorical Property(not specified)$110,850
2021OregonSalem-Keizer School District 24jEnterprise Zone(not specified)$10,893
2019OregonSouth Lane School District 45jEnterprise Zones(not specified)$24,046
2019OregonSutherlin School District 130Low Income Rental Housing(not specified)$120,943
2019OregonSutherlin School District 130Enterprise Zones(not specified)$920
2019OregonTillamook School District 9Enterprise Zones(not specified)$20,067
2019OregonWest Linn-Wilsonville School District 3jtNonprofit Low-Income Rental Housing(not specified)$120,838
2018PennsylvaniaFort Leboeuf School DistrictPayment In Lieu of Tax (PILOT)es (PILOT)(not specified)$11,345
2018PennsylvaniaGeneral Mclane School DistrictLocal Economic Revitalization Tax Assistance (LERTA)(not specified)$186,485
2018PennsylvaniaGeneral Mclane School DistrictPayment In Lieu of Tax (PILOT)es (PILOT)(not specified)$31,597
2016PennsylvaniaVenango CountyLERTA - Commercial(not specified)$29,192
2016PennsylvaniaVenango CountyLERTA - Residential(not specified)$75
2018PennsylvaniaWyalusing Area School DistrictPayment In Lieu of Tax (PILOT)es (PILOT)(not specified)$29,200
2019South CarolinaAnderson County School District 1(not specified)(not specified)$6,251,000
2020South CarolinaAnderson County School District 1(not specified)(not specified)$15,108,000
2019South CarolinaAnderson County School District 2(not specified)(not specified)$707,000
2020South CarolinaAnderson County School District 2(not specified)(not specified)$793,000
2019South CarolinaAnderson County School District 5(not specified)(not specified)$25,085,000
2020South CarolinaAnderson County School District 5(not specified)(not specified)$29,723,000
2019South CarolinaChester County School District(not specified)(not specified)$15,147,000
2020South CarolinaChester County School District(not specified)(not specified)$14,993,000
2017South CarolinaClemsonTax Increment Fund (TIF)(not specified)$1,256,717
2019South CarolinaClover School District 2(not specified)(not specified)$522,000
2020South CarolinaClover School District 2(not specified)(not specified)$596,000
2019South CarolinaFlorence County School District 4(not specified)(not specified)$803,000
2020South CarolinaFlorence County School District 4(not specified)(not specified)$489,000
2019South CarolinaFlorence County School District 5(not specified)(not specified)$28,757
2020South CarolinaFlorence County School District 5(not specified)(not specified)$8,858
2019South CarolinaFort Mill School District 4(not specified)(not specified)$10,276,989
2020South CarolinaFort Mill School District 4(not specified)(not specified)$10,690,855
2019South CarolinaGeorgetown County School District(not specified)(not specified)$1,849,010
2020South CarolinaGeorgetown County School District(not specified)(not specified)$1,850,604
2019South CarolinaGreenville County School DistrictFee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)(not specified)$41,342,000
2020South CarolinaGreenville County School DistrictFee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)(not specified)$44,010,000
2019South CarolinaJasper County School District(not specified)(not specified)$3,407,000
2020South CarolinaJasper County School District(not specified)(not specified)$6,045,000
2019South CarolinaKershaw County School District(not specified)(not specified)$5,433,000
2020South CarolinaKershaw County School District(not specified)(not specified)$5,932,000
2019South CarolinaLaurens County School District 55(not specified)(not specified)$2,351,999
2020South CarolinaLaurens County School District 55(not specified)(not specified)$2,186,640
2019South CarolinaLaurens County School District 56(not specified)(not specified)$1,594,405
2020South CarolinaLaurens County School District 56(not specified)(not specified)$840,224
2019South CarolinaLexington County School District 2(not specified)(not specified)$5,666,000
2020South CarolinaLexington County School District 2(not specified)(not specified)$10,405,000
2019South CarolinaMarion County School District(not specified)(not specified)$335,000
2020South CarolinaMarion County School District(not specified)(not specified)$399,000
2019South CarolinaMarlboro County School District(not specified)(not specified)$1,708,000
2020South CarolinaMarlboro County School District(not specified)(not specified)$2,275,000
2019South CarolinaNewberry County School District(not specified)(not specified)$4,366,000
2020South CarolinaNewberry County School District(not specified)(not specified)$11,873,000
2019South CarolinaOconee County School District(not specified)(not specified)$975,000
2020South CarolinaOconee County School District(not specified)(not specified)$4,312,000
2019South CarolinaOrangeburg Consolidated School District 4(not specified)(not specified)$424,000
2019South CarolinaPickens County School District(not specified)(not specified)$1,013,000
2020South CarolinaPickens County School District(not specified)(not specified)$964,000
2019South CarolinaRock Hill School District 3(not specified)(not specified)$4,496,011
2020South CarolinaRock Hill School District 3(not specified)(not specified)$3,741,258
2019South CarolinaSpartanburg County School District 3(not specified)(not specified)$3,051,000
2020South CarolinaSpartanburg County School District 3(not specified)(not specified)$2,959,000
2019South CarolinaWilliamsburg County School District(not specified)(not specified)$2,327,144
2020South CarolinaWilliamsburg County School District(not specified)(not specified)$2,119,331
2019South CarolinaYork School District 1(not specified)(not specified)$543,937
2020South CarolinaYork School District 1(not specified)(not specified)$505,337
2017TexasCity of HoustonTax Increm Reinvest Zone (TIRZ)(not specified)$134,600,000
2017TexasCity of HoustonChapter 312(not specified)$501,581
2018TexasEl Paso CountyAgreement with Hotel Don Quixote(not specified)$53,487
2017TexasFort Stockton Independent School District(not specified)(not specified)$1,197,233
2017TexasGregory-Portland Independent School District(not specified)(not specified)$2,783,320
2017TexasKaty Independent School DistrictChapter 313(not specified)$212,288
2017TexasKaty Independent School DistrictForeign Trade Zone Exemption(not specified)$183,187
2017TexasState of TexasAgricultral Machinery and Equipment Program(not specified)$113,900,000
2017TexasState of TexasAgricultural and Timber Programs: Agircultural Products Not Covered by Blanket Exemptions(not specified)$91,099,000
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