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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..

YearStateJurisdiction sort icon . Program NameProgram TypeGross Revenue Loss
2021ArkansasState of ArkansasTargeted Research ProgramResearch and development$1,049,000
2021ArkansasState of ArkansasAdvantage Arkansas ProgramJob Creation/Retention$751,000
2021ArkansasState of ArkansasTourism Development ProgramTourism development$576,000
2021ArkansasState of ArkansasLow Income Housing ProgramAffordable Housing$458,000
2021ArkansasState of ArkansasWater Resource Conservation and Development ProgramEnvironmental protection$375,000
2021ArkansasState of ArkansasWetland and Riparian Zone ProgramConservation of farmland, forest, open space, or water$228,000
2017VirginiaArlington CountyTax Increment Financing (TIF)General Economic Development$5,998,016
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
2016PennsylvaniaArmstrong CountyLERTAGeneral Economic Development$75,315
2016PennsylvaniaArmstrong County SchoolsVarious agreements entered into by Armstrong County SchoolsGeneral Economic Development$46,880
2016LouisianaAscension ParishIndustrial Tax Exemption Program (ITEP)General Economic Development$17,887,629
2018LouisianaAscension Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$43,447,785
2017LouisianaAscension Parish School BoardIndustrial Tax Exemption Program (ITEP)(not specified)$58,255,238
2019LouisianaAscension Parish School BoardIndustrial Tax Exemption Program (ITEP)Manufacturing development$65,406,419
2017MissouriAsh Grove R-IV School DistrictChapter 100General Economic Development$153
2017MissouriAsh Grove R-IV School DistrictChapter 353General Economic Development$72
2019OhioAshland City School DistrictCommunity Reinvestment Program; Economic Zone AgreementsGeneral Economic Development$386,460
2019MichiganAshley Community School DistrictIndustrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT)Various$19,402
2016OhioAshtabulaCommunity Reinvestment Act-Professional BuildingsGeneral Economic Development$4,959
2016OhioAshtabulaCommunity Reinvestment Act-RetailGeneral Economic Development$1,026
2016OhioAshtabulaCommunity Reinvestment Act-RestaurantsGeneral Economic Development$396
2017OhioAshtabula Area City School DistrictAbatementsGeneral Economic Development$45,250
2019OhioAshtabula Area City School DistrictVarious Property Tax Abatement AgreementsGeneral Economic Development$71,197
2019OhioAshtabula Area City School DistrictVarious Property Tax Abatement AgreementsGeneral Economic Development$4,119
2016OhioAshtabula CoutnyEnterprise ZoneGeneral Economic Development$22,446
2016OhioAshtabula CoutnyCommunity Reinvestment ActGeneral Economic Development$12,984
2016OhioAshtabula CoutnyCommunity Reinvestment ActGeneral Economic Development$12,718
2016OhioAshtabula CoutnyCommunity Reinvestment ActGeneral Economic Development$7,103
2016OhioAshtabula CoutnyCommunity Reinvestment ActGeneral Economic Development$6,260
2016OhioAshtabula CoutnyCommunity Reinvestment ActGeneral Economic Development$1,266
2016OhioAshtabula CoutnyCommunity Reinvestment ActGeneral Economic Development$607
2019IllinoisAshton-Franklin Center Community Unit School District 275Enterprise ZoneGeneral Economic Development$59,935
2016LouisianaAssumption ParishIndustrial Tax Exemption Program (ITEP)General Economic Development$226,716
2018LouisianaAssumption Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$230,000
2017LouisianaAssumption Parish School BoardIndustrial Tax Exemption Program (ITEP)(not specified)$172,701
2019LouisianaAssumption Parish School BoardIndustrial Tax Exemption Program (ITEP)Manufacturing development$160,000
2017GeorgiaAtlanta Independent SchoolsTax AbatementGeneral Economic Development$7,139,673
2017GeorgiaAtlanta Independent SchoolsTax AbatementGeneral Economic Development$4,977,068
2018GeorgiaAtlanta Independent SchoolsDevelopment Authority of Fulton County Tax AbatementsGeneral Economic Development$8,090,204
2018GeorgiaAtlanta Independent SchoolsCity of Atlanta Tax AbatementsGeneral Economic Development$5,504,451
2019GeorgiaAtlanta Independent SchoolsVarious Property Tax Abatement AgreementsGeneral Economic Development$11,351,089
2019GeorgiaAtlanta Independent SchoolsVarious Property Tax Abatement AgreementsGeneral Economic Development$9,907,680
2017IowaAtlantic Community School DistrictUrban Renewal and Economic Development ProjectsGeneral Economic Development$79,545
2017IowaAtlantic Community School DistrictUrban RevitalizationGeneral Economic Development$2,900
2019IowaAtlantic Community School DistrictUrban RevitalizationGeneral Economic Development$30,328
2017New YorkAttica Central School DistrictTax AbatementsGeneral Economic Development$135,765
2019New YorkAttica Central School DistrictVarious Property Tax Abatement ProgramsGeneral Economic Development$158,462
2021New YorkAuburn City School DistrictPayment in lieu of Taxes (PILOT) and/or othersBusiness attraction/retention/expansion$1,735,144
2017New YorkAuburn Enlarged City School DistrictPILOTGeneral Economic Development$988,535
2019New YorkAuburn Enlarged City School DistrictPayment in Lieu of Taxes (PILOT)(not specified)$1,681,656
2019WashingtonAuburn School DistrictCurrent UseAgricultural development$164,629
2019WashingtonAuburn School DistrictHome ImprovementConstruction/rehabilitation$2,218
2019IowaAudubon Community School DistrictUrban Renewal and Economic Development ProjectsGeneral Economic Development$7,041
2016OhioAuglaize CountyCommunity Reinvest Zone/Ent AoneGeneral Economic Development$86,940
2017VirginiaAugusta CountyTax AbatementGeneral Economic Development$664,212
2017VirginiaAugusta CountyIndustry RetentionGeneral Economic Development$352,454
2017OhioAurora City School DistrictCommunity Reinvestment Area (CRA)General Economic Development$439,294
2019OhioAurora City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$1,011,134
2017NevadaAustinRenewable EnergyEnergy production$4
2018NevadaAustinRenewable EnergyEnergy production$4,444
2018MinnesotaAustin 492Various Property Tax AbatementsConstruction/rehabilitation$64,748
2017OhioAustintown Local School DistrictAbatementsGeneral Economic Development$30,457
2019OhioAustintown Local School DistrictVarious Property Tax Abatement AgreementsGeneral Economic Development$354,700
2016OhioAvonTax Increment FinancingGeneral Economic Development$3,222,631
2016OhioAvonEnterprise ZonesGeneral Economic Development$310,991
2021New YorkAvon Central School DistrictPayment in lieu of Taxes (PILOT) and/or othersBusiness attraction/retention/expansion$1,343,769
2019OhioAvon Lake City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$250,000
2017OhioAvon Local School DistrictEnterprise ZonesGeneral Economic Development$1,202,158
2019OhioAvon Local School DistrictEnterprise Zone AgreementsGeneral Economic Development$1,060,393
2017MichiganAvondale School DistrictIndustrial Facilities Tax Exemption (IFT)General Economic Development$409,926
2019MichiganAvondale School DistrictIndustrial Facilities Tax Exemptions; Brownfield redevelopment agreementsConstruction/rehabilitation$538,054
2018GeorgiaBacon County Board Of EducationBacon County Tax AbatementsGeneral Economic Development$14,596
2019GeorgiaBacon County Board of EducationVarious Property Tax Abatement AgreementsGeneral Economic Development$106,199
2019MichiganBad Axe School DistrictIndustrial Facilities Tax ExemptionsConstruction/rehabilitation$5,871
2017New YorkBainbridge-Guilford Central School DistrictPILOTGeneral Economic Development$9,718
2019New YorkBainbridge-Guilford Central School DistrictVarious Property Tax Abatement ProgramsGeneral Economic Development$49,448
2019TexasBaird Independent School DistrictValue Limitation AgreementGeneral Economic Development$0
2019LouisianaBaker School BoardIndustrial Tax Exemption Program (ITEP)Manufacturing development$49,000
2017AlabamaBaldwin CountyGeneral Tax AbatementsAmusement$74,424
2017AlabamaBaldwin CountyGeneral Tax AbatementsHotel Construction $13,980
2017AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $10,128
2017AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $5,300
2017AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $2,850
2017AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $2,849
2017AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $2,357
2017AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $619
2017AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $242
2017AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $31
2018AlabamaBaldwin CountyGeneral Tax AbatementsAmusement$44,994
2018AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $26,243
2018AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $7,057
2018AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $2,683
2018AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $416
2018AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion $31
2019AlabamaBaldwin CountyGeneral Tax AbatementsAmusement$45,736
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