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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:$91,249,287,14413,250
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
2017GeorgiaCity of ColumbusHistoric PreservationHistoric Preservation$583,769
2019GeorgiaCity of ColumbusEnterprise Zone ProgramGeneral Economic Development$13,764
2019GeorgiaCity of ColumbusHistoric PreservationGeneral Economic Development$256,536
2019GeorgiaCity of ColumbusConservation Use Valuation AssessmentGeneral Economic Development$444,094
2019GeorgiaCity of ColumbusIndustrial Revenue Bond ProgramGeneral Economic Development$8,403,712
2020GeorgiaCity of ColumbusIndustrial Revenue Bond ProgramBusiness attraction/retention/expansion$7,661,624
2020GeorgiaCity of ColumbusConservation Use Valuation AssessmentConservation of farmland, forest, open space, or water$459,105
2020GeorgiaCity of ColumbusEnterprise Zone ProgramJob Creation/Retention$53,884
2021GeorgiaCity of ColumbusIndustrial Revenue Bond ProgramBusiness attraction/retention/expansion$6,534,602
2021GeorgiaCity of ColumbusConservation Use Valuation AssessmentConservation of farmland, forest, open space, or water$136,641
2021GeorgiaCity of ColumbusHistoric PreservationHistoric Preservation$23,557
2021GeorgiaCity of ColumbusHistoric PreservationHistoric Preservation$470,436
2021GeorgiaCity of ColumbusEnterprise Zone ProgramJob Creation/Retention$73,128
2016OhioCity of ColumbusJob Creation Tax Credit ProgramJob Creation/Retention$872,127
2016OhioCity of ColumbusCommunity Reinvestment Area (CRA) ProgramConstruction/rehabilitation$827,969
2016OhioCity of ColumbusEnterprise Zone ProgramJob Creation/Retention$211,932
2017OhioCity of ColumbusJob Growth Incentive ProgramGeneral Economic Development$10,643,000
2017OhioCity of ColumbusTIF - Tax Increment FinancingGeneral Economic Development$2,115,000
2017OhioCity of ColumbusSchool District Revenue SharingGeneral Economic Development$1,936,000
2017OhioCity of ColumbusColumbus Downtown Office Incentive ProgramGeneral Economic Development$1,076,000
2017OhioCity of ColumbusCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$908,000
2017OhioCity of ColumbusJob Creation Tax Credit ProgramGeneral Economic Development$436,000
2017OhioCity of ColumbusEnterprise Zone ProgramGeneral Economic Development$206,000
2018OhioCity of ColumbusCommunity Reinvestment Area (CRA) ProgramConstruction/rehabilitation$14,835,000
2018OhioCity of ColumbusJob Creation Tax Credit ProgramJob Creation/Retention$2,629,000
2018OhioCity of ColumbusEnterprise Zone ProgramGeneral Economic Development (EZ)$2,115,000
2018OhioCity of ColumbusColumbus Downtown Office Incentive ProgramJob Creation/Retention$1,216,000
2018OhioCity of ColumbusTIF - Tax Increment FinancingGeneral Economic Development (TIF)$966,000
2018OhioCity of ColumbusSchool District Revenue SharingCharity/nonprofit/government assistance$500,000
2018OhioCity of ColumbusJob Growth Incentive ProgramJob Creation/Retention$254,000
2019OhioCity of ColumbusJob Growth Incentive ProgramGeneral Economic Development$11,311,000
2019OhioCity of ColumbusTIF - Tax Increment FinancingGeneral Economic Development$3,136,000
2019OhioCity of ColumbusCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$1,523,000
2019OhioCity of ColumbusSchool District Revenue SharingGeneral Economic Development$1,366,000
2019OhioCity of ColumbusJob Creation Tax Credit ProgramGeneral Economic Development$576,000
2019OhioCity of ColumbusColumbus Downtown Office Incentive ProgramGeneral Economic Development$423,000
2019OhioCity of ColumbusEnterprise Zone ProgramGeneral Economic Development$235,000
2020OhioCity of ColumbusJob Growth Incentive ProgramGeneral Economic Development$10,275,000
2020OhioCity of ColumbusTIF - Tax Increment FinancingGeneral Economic Development$3,037,000
2020OhioCity of ColumbusCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$2,053,000
2020OhioCity of ColumbusSchool District Revenue SharingGeneral Economic Development$1,554,000
2020OhioCity of ColumbusJob Creation Tax Credit ProgramGeneral Economic Development$1,064,000
2020OhioCity of ColumbusColumbus Downtown Office Incentive ProgramGeneral Economic Development$232,000
2020OhioCity of ColumbusEnterprise Zone ProgramGeneral Economic Development$262,000
2021OhioCity of ColumbusJob Growth Incentive ProgramGeneral Economic Development$10,663,000
2021OhioCity of ColumbusTIF - Tax Increment FinancingGeneral Economic Development$3,351,000
2021OhioCity of ColumbusCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$2,650,000
2021OhioCity of ColumbusSchool District Revenue SharingGeneral Economic Development$2,339,000
2021OhioCity of ColumbusJob Creation Tax Credit ProgramGeneral Economic Development$842,000
2021OhioCity of ColumbusColumbus Downtown Office Incentive ProgramGeneral Economic Development$1,097,000
2021OhioCity of ColumbusEnterprise Zone ProgramGeneral Economic Development$305,000
2017MissouriCity of ColumbiaIBM LeaseGeneral Economic Development$711
2017MissouriCity of ColumbiaChapter 100 BondsGeneral Economic Development$9,840
2017MissouriCity of ColumbiaTax Increment Financing - PILOTGeneral Economic Development$14,136
2017MissouriCity of ColumbiaTax Increment Financing - EATSGeneral Economic Development$28,681
2018MissouriCity of ColumbiaIBM LeaseGeneral Economic Development$3,302
2018MissouriCity of ColumbiaTax Increment Financing - PILOTGeneral Economic Development$14,136
2018MissouriCity of ColumbiaTax Increment Financing - EATSGeneral Economic Development$17,382
2018MissouriCity of ColumbiaChapter 100 BondsGeneral Economic Development$19,680
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
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
2021MissouriCity of ColumbiaTax Increment Financing - PILOTSGeneral Economic Development$13,901
2021MissouriCity of ColumbiaTax Increment Financing - EATSGeneral Economic Development$25,194
2017South CarolinaCity of ColumbiaSpecial Source Revenue Credit ProgramGeneral Economic Development$65,300
2017South CarolinaCity of ColumbiaMulticounty Industrial or Business ParkGeneral Economic Development$72,198
2017South CarolinaCity of ColumbiaFee in Lieu of Taxes (FILOT)General Economic Development$392,200
2018South CarolinaCity of ColumbiaMulticounty Industrial or Business ParkGeneral Economic Development$80,325
2018South CarolinaCity of ColumbiaFee in Lieu of Taxes (FILOT)General Economic Development$386,300
2018South CarolinaCity of ColumbiaSpecial Source Revenue Credit ProgramIndustrial development$281,400
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
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
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
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
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