Tax Break Tracker

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 affected, 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

Fiscal Year

State or Territory

Jurisdiction Type

Jurisdiction

Clear

	Foregone / Lost Revenues	Number of records
TOTALS FOR SEARCH:	$215,195,157,614	15,639

Download results as CSV or XML

Click on the links below to see more details about a state, territory, jurisdiction, or program..

Year	State or Territory	Jurisdiction	Program Name	Program Type	Gross Revenue Loss
2019	California	City of Anaheim	Economic Assistance Agreement (DoubleTree Hotel)	General Economic Development	$657,000
2019	California	City of Los Angeles	Development Incentive Program: Village at Westfield Topanga Project	General Economic Development	$1,300,000
2019	California	City of Los Angeles	Development Incentive Program: Metropolis Hotel Project	General Economic Development	$3,600,000
2019	California	City of Los Angeles	Development Incentive Program: 901 Olympic North Hotel Project	General Economic Development	$4,100,000
2019	California	City of Los Angeles	Development Incentive Program: Wilshire Grand Hotel Project	General Economic Development	$10,400,000
2019	California	City of Los Angeles	Convention Center Headquarters Hotel Project	General Economic Development	$12,800,000
2019	California	City of Los Angeles	Mills Act Historical Property Agreements	Historic Preservation	$1,400,000
2019	California	City of Ontario	Various tax abatement programs	General Economic Development	$6,462,045
2019	California	City of Riverside	Tax Sharing Agreement	Business attraction/retention/expansion	$599,000
2019	California	City of San Jose	Business Cooperation Program (BCP)	Business attraction/retention/expansion	$157,000
2019	California	City of San Jose	Storefronts Assistance Grant Program	Business attraction/retention/expansion	$201,000
2020	California	City of Aliso Viejo	Economic Development Subsidy	General Economic Development	$376,030
2020	California	City of Anaheim	Economic Assistance Agreements	Construction/rehabilitation	$915,000
2020	California	City of Cathedral City	Local Sales Tax Sharing	General Economic Development	$68,234
2020	California	City of Cathedral City	Transient Occupancy Tax Sharing	Tourism development	$222,139
2020	California	City of Clovis	California Land Conservation (Williamson) Act of 1965	Conservation of farmland, forest, open space, or water	$853,056
2020	California	City of El Cajon	Owner Participation and Development Agreement	General Economic Development	$1,922
2020	California	City of Fairfield	Various tax abatement programs	General Economic Development	$1,314,044
2020	California	City of Garden Grove	Various tax abatement programs	Business attraction/retention/expansion	$1,159,008
2020	California	City of Indio	Various tax abatement programs	General Economic Development	$205,082
2020	California	City of Livermore	Various sales tax sharing agreements	Job Creation/Retention	$1,493,546
2020	California	City of Los Angeles	Development Incentive Program: 901 Olympic North Hotel Project	General Economic Development	$3,100,000
2020	California	City of Los Angeles	Convention Center Headquarters Hotel Project	General Economic Development	$10,100,000
2020	California	City of Los Angeles	Development Incentive Program: Metropolis Hotel Project	General Economic Development	not reported
2020	California	City of Los Angeles	Development Incentive Program: Village at Westfield Topanga Project	General Economic Development	not reported
2020	California	City of Los Angeles	Development Incentive Program: Wilshire Grand Hotel Project	General Economic Development	not reported
2020	California	City of Los Angeles	Mills Act Historical Property Agreements	Historic Preservation	$1,400,000
2020	California	City of Murrieta	Various sales tax sharing agreements	Job Creation/Retention	$61,127
2020	California	City of Orange	Sales tax sharing	General Economic Development	$5,921,202
2020	California	City of Rialto	Various sales tax sharing agreements	General Economic Development	$3,532,460
2020	California	City of San Leandro	Tax sharing agreement	Construction/rehabilitation	$119,360
2020	California	City of Santee	Tax sharing agreement	Business attraction/retention/expansion	$1,575,357
2020	California	City of Upland	Tax sharing agreement	Business attraction/retention/expansion	$326,880
2020	California	City of Victorville	Agreement with Macerich Victor Valley LLC	Construction/rehabilitation	$279,157
2021	California	City of Cathedral City	Local Sales Tax Sharing	General Economic Development	$74,371
2021	California	City of Cathedral City	Transient Occupancy Tax Sharing	General Economic Development	$147,618
2021	California	City of Indio	Transient Occupancy Tax Incentives	General Economic Development	$142,978
2021	California	City of Indio	Sales and Use Tax Abatements	General Economic Development	$272,408
2021	California	City of Los Angeles	Development Incentive Program: 901 Olympic North Hotel Project	General Economic Development	$1,300,000
2021	California	City of Los Angeles	Development Incentive Program: Village at Westfield Topanga Project	General Economic Development	$1,300,000
2021	California	City of Los Angeles	Development Incentive Program: Metropolis Hotel Project	General Economic Development	$1,800,000
2021	California	City of Los Angeles	Convention Center Headquarters Hotel Project	General Economic Development	$2,300,000
2021	California	City of Los Angeles	Development Incentive Program: Wilshire Grand Hotel Project	General Economic Development	$2,600,000
2021	California	City of Los Angeles	Mills Act Historical Property Agreements	Historic Preservation	$2,300,000
2021	California	City of Ontario	Various tax abatement programs	General Economic Development	$8,434,536
2021	California	City of Ontario	Various tax abatement programs	General Economic Development	$8,434,536
2021	California	City of Perris	Agreement with Home Depot USA, Inc	General Economic Development	$2,711,592
2021	California	City of Perris	Agreement with TechStyle, Inc	General Economic Development	$537,476
2021	California	City of Rialto	Various tax abatement programs	General Economic Development	$3,304,858
2021	California	City of Riverside	Tax Sharing Agreement	General Economic Development	$1,048,000
2021	California	City of San Jose	Storefronts Assistance Grant Program	Business attraction/retention/expansion	$48,000
2021	California	City of San Jose	Downtown High-Rise Residential Incentive Program	Construction/rehabilitation	$848,000
2021	California	City of Santa Barbara	Agricultural Preserve Program	Agricultural development	$5,402,000
2022	California	City of Cathedral City	Local Sales Tax Sharing	General Economic Development	$119,482
2022	California	City of Cathedral City	Transient Occupancy Tax Sharing	General Economic Development	$663,890
2022	California	City of Indio	Transient Occupancy Tax Incentives	General Economic Development	$540,206
2022	California	City of Indio	Sales and Use Tax Abatements	General Economic Development	$195,935
2022	California	City of Los Angeles	Convention Center Headquarters Hotel Project	General Economic Development	$9,900,000
2022	California	City of Los Angeles	Wilshire Grand Hotel Project	General Economic Development	$8,200,000
2022	California	City of Los Angeles	Metropolis Hotel Project	General Economic Development	$3,200,000
2022	California	City of Los Angeles	Mills Act Historical Property Agreements	Historic Preservation	$2,300,000
2022	California	City of Los Angeles	901 Olympic North Hotel Project	General Economic Development	$1,600,000
2022	California	City of Los Angeles	Village at Westfield Topanga Project	General Economic Development	$1,400,000
2022	California	City of Ontario	Various tax abatement programs	General Economic Development	$9,544,877
2022	California	City of Perris	Agreement with Home Depot USA, Inc	General Economic Development	$2,559,053
2022	California	City of Perris	Agreement with TechStyle, Inc	General Economic Development	$454,119
2022	California	City of Rialto	Various tax abatement programs	General Economic Development	$3,866,995
2022	California	City of Riverside	Tax Sharing Agreement	General Economic Development	$1,331,000
2022	California	City of San Jose	Downtown High-Rise Residential Incentive Program	Construction/rehabilitation	$2,130,000
2022	California	City of San Jose	Storefronts Assistance Grant Program	Business attraction/retention/expansion	$215,000
2022	California	City of San Jose	Utility Users Tax Reimbursement Agreement	Utility	$66,000
2022	California	City of Santa Barbara	Agricultural Preserve Program	Agricultural development	$5,530,000
2022	California	City of Victorville	Sales Tax Abatement	General Economic Development	$466,859
2023	California	City of Los Angeles	Convention Center Headquarters Hotel Project	General Economic Development	$12,400,000
2023	California	City of Los Angeles	Wilshire Grand Hotel Project	General Economic Development	$9,100,000
2023	California	City of Los Angeles	Metropolis Hotel Project	General Economic Development	$3,400,000
2023	California	City of Los Angeles	Mills Act Historical Property Agreements	Historic Preservation	$2,200,000
2023	California	City of Los Angeles	901 Olympic North Hotel Project	General Economic Development	$3,600,000
2023	California	City of Los Angeles	Grand Avenue Hotel Project	General Economic Development	$1,400,000
2023	California	City of Los Angeles	Village at Westfield Topanga Project	General Economic Development	$1,400,000
2023	California	City of San Jose	Downtown High-Rise Residential Incentive Program	Construction/rehabilitation	$111,000
2023	California	City of San Jose	Utility Users Tax Reimbursement Agreement	Utility	$110,781
2016	Colorado	Adams County	Various tax abatement agreements	Business attraction/retention/expansion	$92,850
2016	Colorado	Arapahoe County	Various Personal Property Tax Abatement Agreements	General Economic Development	$41,989
2016	Colorado	City and County of Denver	Various Tax Increment Financing (TIF)	(not specified)	$106,754,000
2016	Colorado	City and County of Denver	Business Incentive Agreements	General Economic Development	$490,000
2016	Colorado	City of Arvada	Sales Tax Rebates	General Economic Development	$247,845
2016	Colorado	City of Arvada	Disposition and Development Agreements	General Economic Development	$1,108,880
2016	Colorado	City of Arvada	Disposition and Development Agreements	General Economic Development	$7,158,975
2016	Colorado	City of Avon	Riverfromt PUD	General Economic Development	$286,794
2016	Colorado	City of Avon	Village At Avon PUD	General Economic Development	$3,921,493
2016	Colorado	City of Boulder	Flexible Rebate Program	Job Creation/Retention	$395,574
2016	Colorado	City of Colorado Springs	Various Sales Tax Abatement Agreements	General Economic Development	$510,158
2016	Colorado	City of Colorado Springs	Various Business Personal Property Tax Abatement Agreements	General Economic Development	$552,917
2016	Colorado	City of Fort Collins	Business Assistance Agreements	Business attraction/retention/expansion	$564,887
2016	Colorado	City of Fort Collins	Manufacturer's Use Tax Rebate	General Economic Development	$2,079,357
2016	Colorado	City of Golden	Downtown Development Auth (TIF)	General Economic Development	$353,165
2016	Colorado	City of Grand Junction	Downtown Development Authority	General Economic Development	$1,565,227
2016	Colorado	City of Greeley	Downtown Development Auth TIF	General Economic Development	$37,686
2016	Colorado	City of Greeley	Business Development Incentive Plan	General Economic Development	$138,345
2016	Colorado	City of Greeley	Business Development Incentive Plan	General Economic Development	$717,276