• User Guide
  • Update Log
  • GASB 77 Primer/FAQ
  • Projects
  • Publications

Menu

  • User Guide
  • Update Log
  • GASB 77 Primer/FAQ
  • Projects
  • Publications

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
2019MissouriCity of ColumbiaCity of Columbia Lease with IBMGeneral Economic Development$3,281
2019MissouriCity of ColumbiaTax Increment Financing - Tiger Hotel RedevelopmentGeneral Economic Development$11,090
2019MissouriCity of ColumbiaTax Increment Financing - Regency Hotel RedevelopmentGeneral Economic Development$32,835
2019MissouriCity of ColumbiaBoone County, Industrial Development Bonds (Chapter 100 Bonds)General Economic Development$19,680
2019South CarolinaCity of ColumbiaMulticounty Industrial or Business ParkGeneral Economic Development$346,510
2019South CarolinaCity of ColumbiaFee in Lieu of Taxes (FILOT)General Economic Development$3,243,593
2019South CarolinaCity of ColumbiaSpecial Source Revenue Credit ProgramIndustrial development$541,833
2020MissouriCity of ColumbiaCity of Columbia Lease with IBMGeneral Economic Development$3,281
2020MissouriCity of ColumbiaTax Increment Financing - Tiger Hotel RedevelopmentGeneral Economic Development$11,664
2020MissouriCity of ColumbiaTax Increment Financing - Regency Hotel RedevelopmentGeneral Economic Development$24,384
2020South CarolinaCity of ColumbiaMulticounty Industrial or Business ParkGeneral Economic Development$105,269
2020South CarolinaCity of ColumbiaFee in Lieu of Taxes (FILOT)General Economic Development$334,521
2020South CarolinaCity of ColumbiaSpecial Source Revenue Credit ProgramIndustrial development$527,588
2021MissouriCity of ColumbiaTax Increment Financing - PILOTSGeneral Economic Development$13,901
2021MissouriCity of ColumbiaTax Increment Financing - EATSGeneral Economic Development$13,901
2021South CarolinaCity of ColumbiaMulticounty Industrial or Business ParkGeneral Economic Development$107,712
2021South CarolinaCity of ColumbiaFee in Lieu of Taxes (FILOT)General Economic Development$347,314
2021South CarolinaCity of ColumbiaSpecial Source Revenue Credit ProgramIndustrial development$478,486
2022MissouriCity of ColumbiaTax Increment Financing - PILOTSGeneral Economic Development$35,045
2022MissouriCity of ColumbiaTax Increment Financing - EATSGeneral Economic Development$25,194
2016ColoradoCity of Colorado SpringsVarious Sales Tax Abatement AgreementsGeneral Economic Development$510,158
2016ColoradoCity of Colorado SpringsVarious Business Personal Property Tax Abatement AgreementsGeneral Economic Development$552,917
2017ColoradoCity of Colorado SpringsSales and Use Tax AbatementsGeneral Economic Development$790,349
2018ColoradoCity of Colorado SpringsEconomic Development Incentive - Hotel/EntertainmentGeneral Economic Development$91,074
2018ColoradoCity of Colorado SpringsEconomic Development Incentive - InsuranceGeneral Economic Development$104,662
2018ColoradoCity of Colorado SpringsEconomic Development Incentive - Imaging SolutionsGeneral Economic Development$182,870
2018ColoradoCity of Colorado SpringsEconomic Development Incentive - Retail SalesGeneral Economic Development$447,717
2019ColoradoCity of Colorado SpringsEconomic Development Incentive - Airplane/airlineGeneral Economic Development$23,736
2019ColoradoCity of Colorado SpringsEconomic Development Incentive - Hotel/EntertainmentGeneral Economic Development$91,459
2020ColoradoCity of Colorado SpringsEconomic Development IncentivesGeneral Economic Development$88,341
2021ColoradoCity of Colorado SpringsEconomic Development Incentive - Hotel/EntertainmentGeneral Economic Development$60,108
2021ColoradoCity of Colorado SpringsEconomic Development Incentive - Retail SalesGeneral Economic Development$86,171
2021ColoradoCity of Colorado SpringsEconomic Development Incentive - Software salesGeneral Economic Development$294,061
2017FloridaCity of Cocoa BeachCocoa Beach CRAGeneral Economic Development$167,749
2015FloridaCity of CocoaProperty Tax Tax ExemptionGeneral Economic Development$6,743
2016FloridaCity of CocoaProperty Tax Tax ExemptionGeneral Economic Development$8,437
2017FloridaCity of CocoaProperty Tax Tax ExemptionGeneral Economic Development$10,268
2017FloridaCity of CocoaTIF - US 1 Corridor Redeve TIFGeneral Economic Development$18,059
2017FloridaCity of CocoaTIF - Diamond Square Redev AgencyGeneral Economic Development$132,596
2017New MexicoCity of ClovisSouthwest Cheese IRBGeneral Economic Development$836,796
2020CaliforniaCity of ClovisCalifornia Land Conservation (Williamson) Act of 1965Conservation of farmland, forest, open space, or water$853,056
2015New JerseyCity of CliftonLong Term Tax Exemption LawGeneral Economic Development$1,940,894
2016New JerseyCity of CliftonLT Tax Exemption LawGeneral Economic Development$1,718,626
2016OhioCity of ClevelandCommunity Reinvestment Area (CRA) ProgramCommunity development$2,679,000
2016OhioCity of ClevelandEnterprise Zones - CommercialGeneral Economic Development$1,002,000
2017OhioCity of ClevelandCommunity Reinvestment Area (CRA) ProgramCommunity development$2,651,000
2017OhioCity of ClevelandEnterprise Zones - CommercialGeneral Economic Development$1,351,000
2018OhioCity of ClevelandCommunity Reinvestment Area (CRA) ProgramCommunity development$4,063,000
2018OhioCity of ClevelandTax Increment Financing (TIF)General Economic Development (TIF)$2,879,000
2018OhioCity of ClevelandEnterprise Zone (EZ) ProgramGeneral Economic Development (EZ)$145,000
2019OhioCity of ClevelandCommunity Reinvestment Area (CRA) ProgramCommunity development$4,830,000
2019OhioCity of ClevelandTax Increment Financing (TIF)General Economic Development (TIF)$2,700,000
2019OhioCity of ClevelandEnterprise Zone (EZ) ProgramGeneral Economic Development (EZ)$174,000
2020OhioCity of ClevelandCommunity Reinvestment Area (CRA) ProgramCommunity development$4,371,000
2020OhioCity of ClevelandTax Increment Financing (TIF)General Economic Development (TIF)$2,377,000
2020OhioCity of ClevelandEnterprise Zone (EZ) ProgramGeneral Economic Development (EZ)$228,000
2021OhioCity of ClevelandCommunity Reinvestment Area (CRA) ProgramCommunity development$5,819,000
2021OhioCity of ClevelandTax Increment Financing (TIF)General Economic Development (TIF)$2,997,000
2021OhioCity of ClevelandEnterprise Zone (EZ) ProgramGeneral Economic Development (EZ)$250,000
2017FloridaCity of ClearwaterProperty Tax Tax ExemptionGeneral Economic Development$68,584
2020FloridaCity of ClearwaterEconomic Development Property Tax Tax ExemptionsGeneral Economic Development$151,850
2017TennesseeCity of ClarksvilleCommunity Development AgreementsAffordable Housing$81,224
2017TennesseeCity of ClarksvilleEconomic Development: Tax Increment FinancingGeneral Economic Development$48,466
2017TennesseeCity of ClarksvilleEconomic Development: Commercial and Industrial DevelopmentGeneral Economic Development$67,194
2018TennesseeCity of ClarksvilleCommunity Development AgreementsAffordable Housing$59,392
2018TennesseeCity of ClarksvilleEconomic Development: Tax Increment FinancingGeneral Economic Development$52,256
2018TennesseeCity of ClarksvilleEconomic Development: Commercial and Industrial DevelopmentGeneral Economic Development$63,185
2019TennesseeCity of ClarksvilleCommunity Development AgreementsAffordable Housing$82,469
2019TennesseeCity of ClarksvilleEconomic Development: Tax Increment FinancingGeneral Economic Development$34,658
2019TennesseeCity of ClarksvilleEconomic Development: Commercial and Industrial DevelopmentGeneral Economic Development$57,747
2020TennesseeCity of ClarksvilleCommunity Development AgreementsAffordable Housing$88,816
2020TennesseeCity of ClarksvilleEconomic Development: Tax Increment FinancingGeneral Economic Development$14,057
2020TennesseeCity of ClarksvilleEconomic Development: Commercial and Industrial DevelopmentGeneral Economic Development$76,890
2021TennesseeCity of ClarksvilleEconomic Development: Commercial and Industrial DevelopmentAffordable Housing$27,669
2021TennesseeCity of ClarksvilleCommunity Development AgreementsAffordable Housing$115,010
2021TennesseeCity of ClarksvilleEconomic Development: Tax Increment FinancingGeneral Economic Development$42,285
2022TennesseeCity of ClarksvilleEconomic Development: Commercial and Industrial DevelopmentAffordable Housing$177,209
2022TennesseeCity of ClarksvilleCommunity Development AgreementsAffordable Housing$155,368
2022TennesseeCity of ClarksvilleEconomic Development: Tax Increment FinancingGeneral Economic Development$56,774
2017West VirginiaCity of ClarksburgTIF DistrictGeneral Economic Development$305,134
2017West VirginiaCity of ClarksburgTax AbatementsGeneral Economic Development$87,005
2016OhioCity of CincinnatiTax Increment Financing (TIF)General Economic Development$15,400,000
2017OhioCity of CincinnatiJob Creation Tax CreditsJob Creation/Retention$3,838,000
2017OhioCity of CincinnatiCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$1,947,000
2018OhioCity of CincinnatiJob Creation Tax Credit ProgramJob Creation/Retention$6,225,000
2018OhioCity of CincinnatiCommunity Reinvestment Area (CRA) ProgramConstruction/rehabilitation$2,518,000
2019OhioCity of CincinnatiJob Creation Tax Credit ProgramGeneral Economic Development$6,564,000
2019OhioCity of CincinnatiCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$3,014,000
2020OhioCity of CincinnatiJob Creation Tax Credit ProgramGeneral Economic Development$5,262,000
2020OhioCity of CincinnatiCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$3,704,000
2021OhioCity of CincinnatiJob Creation Tax Credit ProgramGeneral Economic Development$4,632,000
2021OhioCity of CincinnatiCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$4,250,000
2022OhioCity of CincinnatiCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$4,276,000
2022OhioCity of CincinnatiJob Creation Tax Credit ProgramGeneral Economic Development$3,997,000
2016IllinoisCity of CiceroTax Increment Financing (TIF)General Economic Development$13,621,598
2016OhioCity of ChillicotheJob Creation Tax CreditGeneral Economic Development$6,427
2020MassachusettsCity of ChicopeeVarious tax abatement programsBusiness attraction/retention/expansion$323,287
2019IllinoisCity of Chicago RidgeSales Tax RebateConstruction/rehabilitation$323,443
2016IllinoisCity of ChicagoTax Increment Financing (TIF)General Economic Development$90,300,000
2016IllinoisCity of ChicagoCorporate Headquarters Relocation ActJob Creation/Retention$1,400,000
2016IllinoisCity of ChicagoVarious agreements entered into by Cook CountyConstruction/rehabilitation$11,500,000
  • <<
  • <
  • ...
  • 115
  • 116
  • 117
  • 118
  • 119
  • 120
  • 121
  • 122
  • 123
  • ...
  • >
  • >>
  • User Guide
  • Update Log
  • GASB 77 Primer/FAQ
  • Projects
  • Publications
© 2022 Good Jobs First
  • Terms of Service
  • Privacy Policy