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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
2016OhioRiver View Local School DistrictEnterprise Zones(not specified)$17,865
2017OhioRiver View Local School DistrictEnterprise Zones(not specified)$23,889
2017OhioRiverside Local School DistrictCRA(not specified)$3,677
2017OhioRocky River City School DistrictCRA(not specified)$413,503
2017OhioRolling Hills Local School DistrictCRA(not specified)$179,459
2017OhioRolling Hills Local School DistrictEnterprise Zones(not specified)$71,174
2017OhioRolling Hills Local School DistrictCRA(not specified)$21,890
2017OhioRossford Exempted Village School DistrictCRA(not specified)$729,764
2017OhioRossford Exempted Village School DistrictEnterprise Zones(not specified)$541,543
2017OhioRossford Exempted Village School DistrictCRA(not specified)$112,014
2017OhioScioto Valley Local School DistrictTax Abatements(not specified)$1,262,017
2017OhioSheffield-Sheffield Lake City School DistrictEnterprise Zones(not specified)$31,942
2017OhioShelby City School DistrictCRA(not specified)$439,201
2017OhioSolon City School DistrictCRA(not specified)$882,913
2017OhioSolon City School DistrictCRA(not specified)$374,083
2017OhioSolon City School DistrictEnterprise Zones(not specified)$152,793
2017OhioSouth-Western City School DistrictCRA(not specified)$2,441,897
2017OhioSouth-Western City School DistrictCRA(not specified)$959,378
2017OhioSouth-Western City School DistrictEnterprise Zones(not specified)$500,284
2017OhioSouthwest Licking Local School DistrictCRA(not specified)$91,344
2017OhioSouthwest Local School DistrictCRA/EZ(not specified)$243,919
2017OhioSpringboro Community City School DistrictCRA(not specified)$8,324
2017OhioSpringfield City School DistrictTax Abatements(not specified)$120,138
2017OhioSt Bernard-Elmwood Place City School DistrictCRA(not specified)$47,268
2017OhioStow-Munroe Falls City School DistrictCRA(not specified)$316,131
2017OhioStrongsville City School DistrictCRA(not specified)$809,405
2017OhioStruthers City School DistrictEnterprise Zones(not specified)$3,980
2017OhioSycamore Community City School DistrictCRA(not specified)$84,030
2017OhioSylvania School DistrictCRA(not specified)$58,715
2017OhioSylvania School DistrictCRA(not specified)$8,070
2017OhioTallmadge City School DistrictCRA(not specified)$15,103
2017OhioTeays Valley Local School DistrictCRA(not specified)$75,492
2017OhioTecumseh Local School DistrictEnterprise Zones(not specified)$12,528
2016OhioTiffin City School DistrictCRA(not specified)$167,618
2017OhioTiffin City School DistrictCRA(not specified)$183,841
2017OhioTipp City Exempted Village School DistrictCRA(not specified)$339,265
2017OhioToledo City School DistrictTIF/EZ/CRA(not specified)$1,447,336
2017OhioToledo City School DistrictTIF/EZ/CRA(not specified)$200,817
2017OhioTri-Rivers Joint Vocational School DistrictCRA(not specified)$22,315
2017OhioTri-Rivers Joint Vocational School DistrictCRA(not specified)$19,534
2017OhioTri-Rivers Joint Vocational School DistrictEZ(not specified)$7,185
2017OhioTriway Local School DistrictTax Abatements(not specified)$9,134
2017OhioTroy City School DistrictEZ(not specified)$2,698,665
2017OhioTroy City School DistrictCRA(not specified)$45,028
2017OhioTwinsburg City School DistrictCRA/EZ(not specified)$158,004
2017OhioUpper Sandusky Exempted Village School DistrictEnterprise Zones(not specified)$1,842
2017OhioUpper Sandusky Exempted Village School DistrictCRA(not specified)$337
2017OhioVandalia-Butler City School DistrictCRA(not specified)$669,737
2017OhioVermilion Local School DistrictTax Abatements(not specified)$20,255
2017OhioWadsworth City School DistrictTax Abatements(not specified)$49,623
2017OhioWarren City School DistrictEnterprise Zones(not specified)$63,215
2017OhioWarrensville Heights City School DistrictCRA(not specified)$5,224,246
2017OhioWashington Local School DistrictCRA/EZ(not specified)$1,691,808
2017OhioWauseon Exempted Village School DistrictCRA(not specified)$148,166
2017OhioWellington Exempted Village School DistrictCRA(not specified)$3,221
2017OhioWellston City School DistrictEnterprise Zones(not specified)$31,077
2017OhioWest Branch Local School DistrictTax Abatements(not specified)$8,996
2017OhioWest Clermont Local School DistrictCRA/EZ(not specified)$238,798
2017OhioWest Muskingum Local School DistrictEnterprise Zones(not specified)$70,380
2017OhioWesterville City School DistrictCRA(not specified)$2,892,443
2017OhioWestlake City School DistrictCRA(not specified)$447,753
2017OhioWhitehall City School DistrictCRA(not specified)$67,620
2017OhioWinton Woods City School DistrictCRA/EZ(not specified)$409,495
2017OhioWoodridge Local School DistrictCRA(not specified)$481,607
2017OhioWooster City School DistrictEZ(not specified)$316,284
2017OhioWooster City School DistrictCRA(not specified)$200,485
2017OhioWynford Local School DistrictTax Abatements(not specified)$6,988
2017OhioXenia Community School DistrictEnterprise Zones(not specified)$33,052
2017OhioZane Trace Local School DistrictEnterprise Zones(not specified)$63,659
2017OhioZanesville City School DistrictEnterprise Zones(not specified)$11,322
2018OklahomaCity of Broken ArrowAd Valorem Reimbursement Fund(not specified)not reported
2021OklahomaCity of Broken ArrowAd Valorem Reimbursement Fund(not specified)not reported
2018OklahomaLone Grove Public School District I-32Homestead and Veterans Exemptions to Property Tax Property Tax(not specified)$137,020
2018OklahomaMarietta School District I-16Homestead and Veterans Exemptions to Property Tax Property Tax(not specified)$69,790
2018OklahomaPlainview School District I-27Homestead and Veterans Exemptions to Property Tax Property Tax(not specified)$106,563
2019OregonBethel School District 52(not specified)(not specified)$34,546
2019OregonCentral School District 13jEnterprise Zones(not specified)$3,619
2019OregonCentral School District 13jHistoric Property(not specified)$3,363
2019OregonDayton School District 8Historic Property(not specified)$91
2019OregonHarrisburg School District 7Enterprise Zones(not specified)$15,987
2019OregonHermiston School District 8rEnterprise Zones(not specified)$111,512
2019OregonHillsboro School District 1jStrategic Investment Program(not specified)$68,338,000
2019OregonHillsboro School District 1jEnterprise Zones(not specified)$3,768,000
2019OregonHillsboro School District 1jVertical Housing(not specified)$541,000
2019OregonHillsboro School District 1jConstruction in Process in Enterprise Zones(not specified)$246,000
2019OregonHillsboro School District 1jHousing for Low-Income Rental(not specified)$6,000
2019OregonHillsboro School District 1jNonprofit Corporation Low Income Housing(not specified)$1,000
2020OregonHillsboro School District 1jStrategic Investment Program(not specified)$68,861,000
2020OregonHillsboro School District 1jEnterprise Zones(not specified)$4,106,000
2020OregonHillsboro School District 1jVertical Housing(not specified)$472,000
2020OregonHillsboro School District 1jNonprofit Corporation Low Income Housing(not specified)$218,000
2020OregonHillsboro School District 1jConstruction in Process in Enterprise Zones(not specified)$110,000
2020OregonHillsboro School District 1jHousing for Low-Income Rental(not specified)$21,000
2021OregonHillsboro School District 1jStrategic Investment Program(not specified)$88,358,000
2021OregonHillsboro School District 1jEnterprise Zones(not specified)$3,545,000
2021OregonHillsboro School District 1jConstruction in Process in Enterprise Zones(not specified)$846,000
2021OregonHillsboro School District 1jVertical Housing(not specified)$503,000
2021OregonHillsboro School District 1jNonprofit Corporation Low Income Housing(not specified)$183,000
2019OregonLebanon Community School District 9Enterprise Zones(not specified)$214,284
2019OregonMcminnville School District 40Historic Property; Low Income Rental Housing(not specified)$52,854
2019OregonMorrow County School DistrictEnterprise Zones; Strategic Investment Program(not specified)$12,732,237
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