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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:$88,894,252,01812,987
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
2017VirginiaState of VirginiaMotion Picture Tax CreditJob Creation/Retention$6,600,000
2017VirginiaState of VirginiaVirginia Enterprise ZonesGeneral Economic Development$164,823
2017VirginiaState of VirginiaTax Revenue from Tourism ProjectsGeneral Economic Development$100,550
2018VirginiaState of VirginiaRetail Sales and Use Tax Data Center ExemptionsTechnology (data center)$79,200,000
2018VirginiaState of VirginiaMotion Picture Production Tax CreditFilm, TV, and/or media$6,100,000
2019VirginiaState of VirginiaRetail Sales and Use Tax Data Center ExemptionsTechnology (data center)$92,200,000
2020VirginiaState of VirginiaRetail Sales and Use Tax Data CenterTechnology (data center)$110,500,000
2020VirginiaState of VirginiaMotion Picture Production Tax CreditFilm, TV, and/or media$7,200,000
2021VirginiaState of VirginiaMotion Picture Production Tax CreditFilm, TV, and/or media$5,800,000
2021VirginiaState of VirginiaRetail Sales and Use Tax Data CenterTechnology (data center)$124,500,000
2017VirginiaWashington CountyRehabilitated StructuresGeneral Economic Development$70,059
2017VirginiaYork CountyTax Increment to Community Development AgencyGeneral Economic Development$233,547
2017WashingtonArlington School DistrictNative American Govt SvcsIndigenous protection$94,598
2018WashingtonArlington School DistrictNative American Tax Abatement ProgramIndigenous protection$98,867
2018WashingtonArlington School DistrictChurches Non-profit Recognized Religious Denominations Tax Abatement ProgramCommunity development$45,044
2018WashingtonArlington School DistrictTribal Lands for Government Services Tax Abatement ProgramIndigenous protection$5,253
2019WashingtonArlington School DistrictNative American Property Tax ExemptionGeneral Economic Development$85,812
2019WashingtonArlington School DistrictChurches Nonprofit Recognized Religious DenominationsCharity/nonprofit/government assistance$48,247
2019WashingtonArlington School DistrictTribal Lands for Government Services Tax ExemptionGeneral Economic Development$3,531
2019WashingtonAuburn School DistrictCurrent UseAgricultural development$164,629
2019WashingtonAuburn School DistrictHome ImprovementConstruction/rehabilitation$2,218
2017WashingtonBellingham School DistrictFuture religious institution developmentCharity/nonprofit/government assistance$411,644
2017WashingtonBellingham School DistrictFuture low-income housing developmentHousing$264,083
2017WashingtonBellingham School DistrictMulti-Unit Housing exemptionHousing$252,776
2017WashingtonBellingham School DistrictFuture arts and museum developmentEducational development$13,328
2019WashingtonBellingham School DistrictFuture nonprofit churches, parsonages, and conventsCharity/nonprofit/government assistance$383,288
2019WashingtonBellingham School DistrictFuture nonprofit low-incoming housingConstruction/rehabilitation$325,594
2019WashingtonBellingham School DistrictFuture nonprofit art collections, museums and future performing arts propertyConservation of farmland, forest, open space, or water$10,391
2017WashingtonBlaine School DistrictFuture religious institution developmentCharity/nonprofit/government assistance$23,858
2017WashingtonBlaine School DistrictFuture low-income housing developmentHousing$5,305
2017WashingtonBlaine School DistrictSocial service InstitutionsCharity/nonprofit/government assistance$4,224
2017WashingtonBlaine School DistrictWater distribution propertyConservation of farmland, forest, open space, or water$938
2018WashingtonBlaine School DistrictFuture Nonprofit Churches, Parsonages, and Convents Tax Abatement Program(not specified)$19,715
2018WashingtonBlaine School DistrictFuture Nonprofit Low-Income Housing Tax Abatement Program(not specified)$4,351
2018WashingtonBlaine School DistrictProperty Used For Character Building, Benevolent, Protective or Rehabilitative Social Services, Camp Facilities, Veteran or Relief Organization Owned Property, Property of Nonprofit Organizations that Issue Debt for Student Loans or that are Guarantee Agencies Tax Abatement Program(not specified)$3,268
2018WashingtonBlaine School DistrictWater Distribution Property, Improvements to Benefit Fish and Wildlife, Conservation of Ecological Systems, Natural Resources, or Open Space(not specified)$23
2019WashingtonBlaine School DistrictFuture nonprofit churches, parsonages, and conventsCharity/nonprofit/government assistance$10,784
2019WashingtonBlaine School DistrictFuture nonprofit low-incoming housingConstruction/rehabilitation$2,980
2019WashingtonBlaine School DistrictProperty used for character building, benevolent, protective or rehabilitative social services, camp facilities, veteran or relief organization owned property, property of nonprofit organizations that issue debt for student loans or that are guarantee agenciesConservation of farmland, forest, open space, or water$2,355
2019WashingtonBlaine School DistrictWater distribution property, improvements to benefit fish and wildlife, conservation of ecological systems, natural resources, or open spaceConservation of farmland, forest, open space, or water$28
2018WashingtonCity of BellevueHigh-Technology Sales and Use Tax DeferralGeneral Economic Development$1,200,000
2019WashingtonCity of BellevueHigh-Technology Sales and Use Tax DeferralGeneral Economic Development$743,000
2019WashingtonCity of BellevueMultifamily Tax ExemptionAffordable Housing$54,000
2019WashingtonCity of BellevueCurrent UseConservation of farmland, forest, open space, or water$20,000
2019WashingtonCity of BellevueSingle-family Dwelling ImprovementHousing$8,000
2020WashingtonCity of BellevueHigh-Technology Sales and Use Tax DeferralGeneral Economic Development$565,000
2020WashingtonCity of BellevueMultifamily Tax ExemptionAffordable Housing$49,000
2020WashingtonCity of BellevueCurrent UseConservation of farmland, forest, open space, or water$29,000
2020WashingtonCity of BellevueSingle-family Dwelling ImprovementHousing$7,000
2021WashingtonCity of BellevueHigh-Technology Sales and Use Tax DeferralGeneral Economic Development$542,000
2021WashingtonCity of BellevueMultifamily Tax ExemptionAffordable Housing$110,000
2021WashingtonCity of BellevueCurrent UseConservation of farmland, forest, open space, or water$27,000
2021WashingtonCity of BellevueSingle-family Dwelling ImprovementHousing$4,000
2016WashingtonCity of BellinghamMultifamily Housing ProgramHousing$67,000
2016WashingtonCity of BellinghamHistoric Property PrgramHistoric Preservation$23,000
2016WashingtonCity of EverettNew Jobs Tax CreditJob Creation/Retention$101,383
2016WashingtonCity of EverettMulti-Family Housing Prop Tax ExemptHousing$78,514
2017WashingtonCity of EverettNew Jobs Tax CreditJob Creation/Retention$237,335
2017WashingtonCity of EverettMiultifamily Property Tax ExemptionHousing$110,563
2016WashingtonCity of SeattleHistoric Properties IncentivesHistoric Preservation$2,599,000
2016WashingtonCity of SeattleSingle-family Dwelling ImprovementHousing$711,000
2016WashingtonCity of SeattleMultifamily Property Tax ExemptionHousing$442,000
2016WashingtonCity of SeattleCurrent UseHousing$129,000
2017WashingtonCity of SeattleHigh TechnologuyGeneral Economic Development$19,415,000
2017WashingtonCity of SeattleHistoric Properties IncentivesHistoric Preservation$3,046,000
2017WashingtonCity of SeattleSingle-family dwelling improvementGeneral Economic Development$753,000
2017WashingtonCity of SeattleCurrent UseGeneral Economic Development$145,000
2017WashingtonCity of SeattleMultifamily Property Tax ExemptionHousing$3,000
2018WashingtonCity of SeattleHigh TechnologyJob Creation/Retention$21,501,000
2018WashingtonCity of SeattleHistoric Properties IncentivesHistoric Preservation$696,000
2018WashingtonCity of SeattleSingle-family Dwelling ImprovementHousing$156,000
2018WashingtonCity of SeattleCurrent UseConservation of farmland, forest, open space, or water$50,000
2019WashingtonCity of SeattleHigh TechnologyJob Creation/Retention$16,767,000
2019WashingtonCity of SeattleHistoric Properties IncentivesHistoric Preservation$1,034,000
2019WashingtonCity of SeattleData Center Server Equipment and Power InfrastructureTechnology$233,000
2019WashingtonCity of SeattleSingle-family Dwelling ImprovementHousing$117,000
2019WashingtonCity of SeattleCurrent UseConservation of farmland, forest, open space, or water$46,000
2019WashingtonCity of SeattleMultifamily Property Tax Exemption (MFTE)Affordable Housing$11,000
2020WashingtonCity of SeattleHigh TechnologyJob Creation/Retention$10,507,000
2020WashingtonCity of SeattleHistoric Properties IncentivesHistoric Preservation$1,293,000
2020WashingtonCity of SeattleData Center Server Equipment and Power InfrastructureTechnology$453,000
2020WashingtonCity of SeattleMultifamily Property Tax Exemption (MFTE)Affordable Housing$132,000
2020WashingtonCity of SeattleSingle-family Dwelling ImprovementHousing$80,000
2020WashingtonCity of SeattleCurrent UseConservation of farmland, forest, open space, or water$45,000
2021WashingtonCity of SeattleHigh TechnologyJob Creation/Retention$13,166,000
2021WashingtonCity of SeattleHistoric Properties IncentivesHistoric Preservation$1,236,000
2021WashingtonCity of SeattleData Center Server Equipment and Power InfrastructureTechnology$80,000
2021WashingtonCity of SeattleSingle-family Dwelling ImprovementHousing$62,000
2021WashingtonCity of SeattleCurrent UseConservation of farmland, forest, open space, or water$42,000
2021WashingtonCity of SeattleMultifamily Property Tax Exemption (MFTE)Affordable Housing$17,000
2017WashingtonCity of SpokaneMultiple-Family Housing Property Tax Exemption ProgramAffordable Housing$2,467,862
2017WashingtonCity of SpokaneMulti-unit Urban HousingAffordable Housing$662,782
2017WashingtonCity of SpokaneFuture nonprofit low-income housingAffordable Housing$4,620
2017WashingtonCity of SpokaneChurches, parsonages, and conventsFuneral Related Services$883
2018WashingtonCity of SpokaneMultiple-Family Housing Property Tax Exemption ProgramAffordable Housing$2,302,073
2018WashingtonCity of SpokaneMulti-unit Urban HousingAffordable Housing$264,274
2018WashingtonCity of SpokaneHigh Unemployment County Sales & Use Tax Deferral for Manufacturing FacilitiesManufacturing development$126,095
2019WashingtonCity of SpokaneMultiple-Family Housing Property Tax Exemption ProgramAffordable Housing$2,458,530
2019WashingtonCity of SpokaneMulti-unit Urban HousingAffordable Housing$387,957
2019WashingtonCity of SpokaneHigh Unemployment County Sales & Use Tax Deferral for Manufacturing FacilitiesManufacturing development$68,980
2020WashingtonCity of SpokaneMultiple-Family Housing Property Tax Exemption ProgramAffordable Housing$2,658,350
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