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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 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..

YearStateJurisdictionProgram Name sort icon . Program TypeGross Revenue Loss
2020WashingtonState of WashingtonAerospace Reduced B&O Tax RateTechnology (aviation)$65,509,000
2018MarylandState of MarylandAerospace, Electronics, or Defense Contract Tax CreditTechnology (aviation)$7,500,000
2019MarylandState of MarylandAerospace, Electronics, or Defense Contract Tax CreditTechnology (aviation)$7,500,000
2020MarylandState of MarylandAerospace, Electronics, or Defense Contract Tax CreditTechnology (aviation)$7,500,000
2021MarylandState of MarylandAerospace, Electronics, or Defense Contract Tax CreditTechnology (aviation)$7,500,000
2022MarylandState of MarylandAerospace, Electronics, or Defense Contract Tax CreditTechnology (aviation)$7,500,000
2017MarylandCity of BaltimoreAffordable HousingGeneral Economic Development$7,375,000
2017UtahCity of LaytonAffordable HousingAffordable Housing$18,000
2017VirginiaFauqier CountyAffordable HousingHousing$22,409
2019MarylandCity of BaltimoreAffordable HousingAffordable Housing$8,775,000
2017ConnecticutCity of BridgeportAffordable Housing Tax Abatement ProgramAffordable Housing$1,407,124
2018ConnecticutCity of BridgeportAffordable Housing Tax Abatement ProgramAffordable Housing$1,809,643
2019ConnecticutCity of BridgeportAffordable Housing Tax Abatement ProgramAffordable Housing$1,669,880
2020ConnecticutCity of BridgeportAffordable Housing Tax Abatement ProgramAffordable Housing$1,545,590
2021ConnecticutCity of BridgeportAffordable Housing Tax Abatement ProgramAffordable Housing$2,577,875
2022ConnecticutCity of BridgeportAffordable Housing Tax Abatement ProgramAffordable Housing$3,370,135
2021HawaiiCity and County of HonoluluAffordable rental dwelling units or Affordable rental housing unitsAffordable Housing$393,000
2017MississippiState of MississippiAggregate Tax Credits, rebates, exemptions, and FILOTsGeneral Economic Development$31,600,000
2018MississippiState of MississippiAggregate Tax Credits, rebates, exemptions, and FILOTsVarious$17,495,000
2019MississippiState of MississippiAggregate Tax Credits, rebates, exemptions, and FILOTsVarious$20,495,000
2020MississippiState of MississippiAggregate Tax Credits, rebates, exemptions, and FILOTsVarious$21,307,000
2021MississippiState of MississippiAggregate Tax Credits, rebates, exemptions, and FILOTsVarious$24,070,000
2022MississippiState of MississippiAggregate Tax Credits, rebates, exemptions, and FILOTsVarious$23,822,000
2019IllinoisCity of RochelleAgreement with a dealershipProperty improvements$51,165
2018KentuckyBullitt County School DistrictAgreement with a Local Distillery(not specified)$848,357
2017AlaskaKetchikan Gateway BoroughAgreement with Alaska Industrial Development and Export Authority (AIDEA)Port operations$355,254
2018AlaskaKetchikan Gateway BoroughAgreement with Alaska Industrial Development and Export Authority (AIDEA)Port operations$288,583
2019AlaskaKetchikan Gateway BoroughAgreement with Alaska Industrial Development and Export Authority (AIDEA)Transportation$294,415
2020AlaskaKetchikan Gateway BoroughAgreement with Alaska Industrial Development and Export Authority (AIDEA)Transportation$294,415
2021AlaskaKetchikan Gateway BoroughAgreement with Alaska Industrial Development and Export Authority (AIDEA)Transportation$294,415
2019IllinoisCity of Buffalo GroveAgreement with BitsBusiness attraction/retention/expansion$566,782
2019IllinoisCity of QuincyAgreement with Cullinan-Quincy MallProperty improvements$322,376
2019IllinoisCity of Buffalo GroveAgreement with Edward Hines Lumber CompanyGeneral Economic Development$1,236,067
2018West VirginiaHarrison County Board Of EducationAgreement with ESC Harrison County Power, LLC(not specified)not reported
2018MontanaColumbia FallsAgreement with FH Stoltze Land and Lumber CompanyManufacturing development$121,194
2018TexasEl Paso CountyAgreement with Hotel Don Quixote(not specified)$53,487
2019IllinoisCity of DixonAgreement with Ken Nelson Auota PlazaConstruction/rehabilitation$63,268
2019IllinoisCity of Buffalo GroveAgreement with LAB Development, LLCGeneral Economic Development$234,019
2020CaliforniaCity of VictorvilleAgreement with Macerich Victor Valley LLCConstruction/rehabilitation$279,157
2018MontanaColumbia FallsAgreement with OKO Properties, LLC/Western Building CenterManufacturing development$25,944
2019IllinoisCity of QuincyAgreement with Orix-Prairie Crossing Shopping CenterRetail development$393,134
2020AlaskaCity of AnchorageAgreement with Span AlaskaGeneral Economic Development$7,550,088
2021AlaskaCity of AnchorageAgreement with Span AlaskaHousing$7,182,994
2019IllinoisCity of ChicagoAgreement with the Boeing CompanyBusiness attraction/retention/expansion$1,700,000
2020IllinoisCity of ChicagoAgreement with the Boeing CompanyBusiness attraction/retention/expansion$1,780,000
2019IllinoisCity of DixonAgreement with UPM Raflatac, Inc.Business attraction/retention/expansion$15,676
2019IllinoisCity of Buffalo GroveAgreement with Woodman's Food MarketConstruction/rehabilitation$467,656
2017AlaskaKetchikan Gateway BoroughAgreements with Ketchikan Indian Community and Tlingit Haida Regional Housing AuthorityAffordable Housing$49,711
2018AlaskaKetchikan Gateway BoroughAgreements with Ketchikan Indian Community and Tlingit Haida Regional Housing AuthorityAffordable Housing$45,114
2019AlaskaKetchikan Gateway BoroughAgreements with Ketchikan Indian Community and Tlingit Haida Regional Housing AuthorityAffordable Housing$42,709
2020AlaskaKetchikan Gateway BoroughAgreements with Ketchikan Indian Community and Tlingit Haida Regional Housing AuthorityAffordable Housing$80,631
2021AlaskaKetchikan Gateway BoroughAgreements with Ketchikan Indian Community and Tlingit Haida Regional Housing AuthorityAffordable Housing$92,662
2018West VirginiaPleasants County Board Of EducationAgreements with Pleasants County(not specified)$3,940,819
2017VermontState of VermontAgricultural and Managed Forest Land Use ProgramConservation of farmland, forest, open space, or water$45,247,428
2018VermontState of VermontAgricultural and Managed Forest Land Use ProgramAgricultural development$45,360,286
2019VermontState of VermontAgricultural and Managed Forest Land Use ProgramConservation of farmland, forest, open space, or water$45,385,579
2020VermontState of VermontAgricultural and Managed Forest Land Use ProgramAgricultural development$47,594,167
2021VermontState of VermontAgricultural and Managed Forest Land Use ProgramAgricultural development$49,202,027
2022VermontState of VermontAgricultural and Managed Forest Land Use ProgramAgricultural development$49,377,071
2017TexasState of TexasAgricultural and Timber Programs: Agircultural Products Not Covered by Blanket Exemptions(not specified)$91,099,000
2018TexasState of TexasAgricultural and Timber Programs: Agircultural Products Not Covered by Blanket ExemptionsAgricultural development$553,500,000
2019TexasState of TexasAgricultural and Timber Programs: Agircultural Products Not Covered by Blanket ExemptionsAgricultural development$576,900,000
2017TexasState of TexasAgricultural and Timber Programs: Agricultural Machinery and Equipment(not specified)$113,900,000
2018TexasState of TexasAgricultural and Timber Programs: Agricultural Machinery and EquipmentAgricultural development$117,000,000
2019TexasState of TexasAgricultural and Timber Programs: Agricultural Machinery and EquipmentAgricultural development$122,000,000
2020TexasState of TexasAgricultural and Timber Programs: Agricultural Machinery and EquipmentAgricultural development$76,300,000
2021TexasState of TexasAgricultural and Timber Programs: Agricultural Machinery and EquipmentAgricultural development$77,900,000
2017TexasState of TexasAgricultural and Timber Programs: Farm/Timber Use-Motor VehicleAgricultural development$33,795,000
2018TexasState of TexasAgricultural and Timber Programs: Farm/Timber Use-Motor VehicleAgricultural development$33,795,000
2019TexasState of TexasAgricultural and Timber Programs: Farm/Timber Use-Motor VehicleAgricultural development$43,171,000
2020TexasState of TexasAgricultural and Timber Programs: Farm/Timber Use-Motor VehicleAgricultural development$37,787,000
2021TexasState of TexasAgricultural and Timber Programs: Farm/Timber Use-Motor VehicleAgricultural development$38,542,000
2022TexasState of TexasAgricultural and Timber Programs: Farm/Timber Use-Motor VehicleAgricultural development$39,537,000
2017TexasState of TexasAgricultural and Timber Programs: Timber ProductsAgricultural development$30,849,000
2018TexasState of TexasAgricultural and Timber Programs: Timber ProductsAgricultural development$31,600,000
2019TexasState of TexasAgricultural and Timber Programs: Timber ProductsAgricultural development$29,700,000
2020TexasState of TexasAgricultural and Timber Programs: Timber ProductsAgricultural development$31,059,000
2021TexasState of TexasAgricultural and Timber Programs: Timber ProductsAgricultural development$31,751,000
2022TexasState of TexasAgricultural and Timber Programs: Timber ProductsAgricultural development$32,240,000
2017MarylandAnne Arundel CountyAgricultural Land Use Tax CreditGeneral Economic Development$559,098
2018MarylandAnne Arundel CountyAgricultural Land Use Tax CreditGeneral Economic Development$549,612
2019MarylandAnne Arundel CountyAgricultural Land Use Tax CreditGeneral Economic Development$571,309
2020MarylandAnne Arundel CountyAgricultural Land Use Tax CreditGeneral Economic Development$618,144
2021MarylandAnne Arundel CountyAgricultural Land Use Tax CreditGeneral Economic Development$622,991
2022MarylandAnne Arundel CountyAgricultural Land Use Tax CreditGeneral Economic Development$624,671
2022TexasState of TexasAgricultural Machinery and EquipmentAgricultural development$110,600,000
2019MarylandHarford CountyAgricultural Preservation CreditGeneral Economic Development$1,455,802
2017MarylandHarford CountyAgricultural Preservation CreditsConservation of farmland, forest, open space, or water$1,397,348
2017CaliforniaSanta Barbara CountyAgricultural Preserve ProgramConservation of farmland, forest, open space, or water$4,829,000
2017CaliforniaSanta Cruz CountyAgricultural Preserve ProgramConservation of farmland, forest, open space, or water$338,098
2017MichiganGrand RapidsAgricultural Processing Renaissance ZoneGeneral Economic Development$97,262
2018MichiganCity of Grand RapidsAgricultural Processing Renaissance ZonesGeneral Economic Development$40,296
2020TexasState of TexasAgricultural Products ProgramAgricultural development$347,800,000
2021TexasState of TexasAgricultural Products ProgramAgricultural development$315,700,000
2022TexasState of TexasAgricultural Products ProgramAgricultural development$391,800,000
2017HawaiiKaua'i CountyAgricultural Use DedicationConservation of farmland, forest, open space, or water$7,797,034
2018HawaiiKaua'i CountyAgricultural Use DedicationConservation of farmland, forest, open space, or water$8,379,957
2019HawaiiKaua'i CountyAgricultural Use DedicationConservation of farmland, forest, open space, or water$8,055,725
2020HawaiiKaua'i CountyAgricultural Use DedicationConservation of farmland, forest, open space, or water$8,181,370
2021HawaiiKaua'i CountyAgricultural Use DedicationConservation of farmland, forest, open space, or water$8,717,410
2022HawaiiKaua'i CountyAgricultural Use DedicationConservation of farmland, forest, open space, or water$7,220,175
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