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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 NameProgram TypeGross Revenue Loss sort icon .
2017Rhode IslandCity of NewportTax AbatementGeneral Economic Development$10,699
2021New YorkHoosick Falls Central School DistrictPayment in lieu of Taxes (PILOT) and/or othersBusiness attraction/retention/expansion$10,697
2019IllinoisCity of HighlandVarious tax abatement programsProperty improvements$10,678
2019NebraskaAdams Central Public SchoolsTax Increment Financing (TIF)General Economic Development$10,678
2019New YorkGroton Central School DistrictPayment in Lieu of Taxes (PILOT)General Economic Development$10,664
2016OhioHardin CountyTaxable Property, ExemptionGeneral Economic Development$10,654
2021AlabamaBaldwin CountyGeneral Tax AbatementsAir Compressor Manufacturing$10,653
2016OhioCity of LimaLima New Jobs Program - professional servicesGeneral Economic Development$10,650
2019IowaHartley-Melvin-Sanborn Community School DistrictUrban RenewalGeneral Economic Development$10,647
2019New MexicoElida Municipal School DistrictIndustrial Revenue Bonds (IRB)General Economic Development$10,629
2019OhioMillcreek-West Unity Local School DistrictVarious Property Tax Abatement AgreementsGeneral Economic Development$10,593
2017IowaMason City Community School DistrictUrban RenewalGeneral Economic Development$10,589
2019NebraskaPapillion-Lavista School District 27Tax Increment Financing (TIF)General Economic Development$10,563
2017IowaTaylor CountyChapter 15A & 403General Economic Development$10,560
2016OhioCoshocton CountyEnterprise Zone ProgramGeneral Economic Development$10,558
2017IowaNewton Community School DistrictUrban RenewalGeneral Economic Development$10,547
2017OregonRedmond School District 2jLow Income Housing RentalHousing$10,544
2016MinnesotaMeeker CountyTax Increment Financing (TIF) Pay-As-You-GoGeneral Economic Development$10,521
2019OhioChampion Local School DistrictEnterprise Zone AgreementsGeneral Economic Development$10,518
2016New YorkErie CountyVarious PILOT AgreementsGeneral Economic Development$10,504
2017MichiganPort Huron Area School DistrictIFT/BrownfieldsGeneral Economic Development$10,500
2021FloridaState of FloridaMajor League Baseball Spring TrainingSports$10,500
2019MichiganWhiteford Agricultural School District of the Counties of Lenawee and MonroeIndustrial Facilities Tax ExemptionsConstruction/rehabilitation$10,491
2019New YorkAllegany-Limestone School District(not specified)General Economic Development$10,490
2019MichiganGrand RapidsAir and Water Pollution ControlGeneral Economic Development$10,476
2019North DakotaGrand Forks School District 1Childhood Service ExemptionGeneral Economic Development$10,463
2019GeorgiaJasper County Board of EducationVarious Property Tax Abatement Agreements(not specified)$10,438
2019MississippiDeSoto CountyTax Increment FinancingGeneral Economic Development$10,420
2020MississippiDeSoto CountyTax Increment FinancingGeneral Economic Development$10,420
2017MichiganSanilac Intermediate School DistrictIFT/Brownfields/PILOTsGeneral Economic Development$10,419
2020South CarolinaAbbeville County School DistrictFee-in-Lieu of Tax Program (FILOT)Business attraction/retention/expansion$10,415
2016OhioUnion CountyEconomic ZoneGeneral Economic Development$10,411
2017OhioClear Fork Valley Local School DistrictCRAGeneral Economic Development$10,407
2017OregonMolalla River School District 35Housing PartnershipHousing$10,403
2018OregonMarion CountyEnterprise ZoneGeneral Economic Development$10,400
2016New YorkCity of SchenectadyPHF Law 125(not specified)$10,397
2018NebraskaCozad Community Schools 11Tax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$10,395
2020MichiganCity of Grand RapidsAir & Water Pollution ControlEnvironmental protection$10,395
2019WashingtonBellingham School DistrictFuture nonprofit art collections, museums and future performing arts propertyConservation of farmland, forest, open space, or water$10,391
2021New MexicoCity of Rio RanchoSafelite SolutionsGeneral Economic Development$10,318
2017FloridaCity of Coral SpringsQualified Target Industry IncentiveGeneral Economic Development$10,307
2022New MexicoSandoval CountyIndustrial Revenue Bonds - Safelite Solutions, LLCGeneral Economic Development$10,306
2019IowaNodaway Valley Community School DistrictUrban Renewal and Economic Development ProjectsGeneral Economic Development$10,288
2017FloridaCity of CocoaProperty Tax Tax ExemptionGeneral Economic Development$10,268
2021MichiganCity of Grand RapidsAir & Water Pollution ControlEnvironmental protection$10,258
2017New MexicoCity of AlbuquerqueNew Mexico Food Distributors IRBGeneral Economic Development$10,243
2022South DakotaLincoln CountyTax Increment Financing (TIF)General Economic Development$10,243
2017New MexicoCity of AlbuquerqueVista Plaza Revitalization IRBGeneral Economic Development$10,238
2016MissouriSaline CountySolar Energy SystemsEnergy production$10,224
2017MissouriPattonville R-III School DistrictUrban Redevelopment CorpGeneral Economic Development$10,211
2016WashingtonPierce CountyVarious agreementsHousing$10,200
2017MissouriKirkwood School District R-VIIChapter 100General Economic Development$10,184
2022MichiganCity of Grand RapidsAir & Water Pollution ControlEnvironmental protection$10,175
2016OhioCuyahoga CountyVarious agreementsGeneral Economic Development$10,159
2016PennsylvaniaCrawford CountyLERTA - CommercialGeneral Economic Development$10,152
2017AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion$10,128
2017New YorkLivonia Central School DistrictPILOTGeneral Economic Development$10,117
2016OhioCity of HudsonCommunity Reinvestment AreaGeneral Economic Development$10,107
2019OhioFairborn City School DistrictEnterprise Zone AgreementsGeneral Economic Development$10,104
2018North DakotaGrand Forks CountyChildhood Service ExemptionGeneral Economic Development$10,093
2017MissouriCarrollton R-VII School DistrictAbatementGeneral Economic Development$10,086
2016IndianaHamilton CountyReal Property Tax AbatementGeneral Economic Development$10,068
2017MichiganDexter Community School DistrictIndustrial Facilities Tax Exemption (IFT)General Economic Development$10,068
2019South CarolinaAbbeville County School DistrictFee-in-Lieu of Tax Program (FILOT)Business attraction/retention/expansion$10,056
2019IowaLisbon Community School DistrictEconomic Development ProjectsGeneral Economic Development$10,039
2019IowaMaquoketa Community School DistrictUrban Renewal and Economic Development ProjectsGeneral Economic Development$10,035
2017MichiganNorwayIndustrial Facilities Tax Abatement (IFT)General Economic Development$10,005
2016MissouriCity of MaconTax AbatementGeneral Economic Development$10,000
2017TexasCity of ArlingtonChapter 313- RecruitmentGeneral Economic Development$10,000
2018WashingtonSpokane CountyHigh Unemployment County - Manufacturing FacilitiesData Not Yet Retrieved$10,000
2021OregonWashington CountyHousing for Low Income RentalGeneral Economic Development$10,000
2017MichiganRoscommon Area School DistrictIndustrial Facilities Tax Exemption (IFT)General Economic Development$9,994
2018HawaiiHawaii CountyEnterprise ZoneGeneral Economic Development$9,979
2019NebraskaWaverly Public Schools 55-0145Tax Increment Financing (TIF)General Economic Development$9,969
2020North DakotaGrand Forks CountyChildhood Service ExemptionGeneral Economic Development$9,958
2016MinnesotaStearns CountyTax Increment Financing (TIF) Pay-As-You-GoGeneral Economic Development$9,939
2017OhioBuckeye Joint Vocational School DistrictEnterprise ZonesGeneral Economic Development$9,920
2019OhioCambridge City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$9,903
2018WashingtonGranite Falls School DistrictDOR - Religious Activities (Churches, Synagogues, et.c) Tax Abatement Program(not specified)$9,898
2019WashingtonGranite Falls School DistrictDOR- Religious ActivitiesCharity/nonprofit/government assistance$9,898
2017New MexicoPresbyterian Health SystemCall LLC IRBGeneral Economic Development$9,871
2019OhioGalion City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$9,864
2019MichiganSigel Township School District #3FIndustrial Facilities Tax ExemptionsConstruction/rehabilitation$9,863
2017MissouriCity of ColumbiaChapter 100 BondsGeneral Economic Development$9,840
2022NebraskaCity of KearneyNebraska Advantage Act and the Employment and Investment Growth ActGeneral Economic Development$9,829
2018South DakotaBrookings CountyTax Increment Financing (TIF)General Economic Development$9,824
2021OregonSalem-Keizer School District 24jEnterprise Zone - Full Exemption(not specified)$9,814
2018New MexicoBernalillo CountyCVI Laser IRB(not specified)$9,810
2019WashingtonStanwood-Camano School DistrictDOR- Religious ActivitiesCharity/nonprofit/government assistance$9,799
2016OhioCity of StreetsboroEnterprise Zone ProgramGeneral Economic Development$9,781
2016OhioCuyahoga CountyVarious agreementsGeneral Economic Development$9,763
2017IowaLe Mars Community School DistrictUrban RenewalGeneral Economic Development$9,756
2019North DakotaGrand Forks CountyChildhood Service ExemptionGeneral Economic Development$9,747
2017New YorkBainbridge-Guilford Central School DistrictPILOTGeneral Economic Development$9,718
2017New YorkGroton Central School DistrictPILOTGeneral Economic Development$9,711
2019IowaMount Pleasant Community School DistrictUrban Renewal and Economic Development ProjectsGeneral Economic Development$9,672
2021NevadaCity of HendersonState of Nevada Tax Abatement Program (Aviation)Technology (aviation)$9,645
2019OregonEagle Point School District 9Enterprise ZonesGeneral Economic Development$9,636
2017OhioChampion Local School DistrictEnterprise ZonesGeneral Economic Development$9,622
2019NevadaCity of RenoPartial abatement of certain taxes imposed on new or expanded data centerTechnology (data center)$9,608
2019South DakotaBrookings CountyTax Increment Financing (TIF)General Economic Development$9,607
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