• User Guide
  • Update Log
  • GASB 77 Primer/FAQ
  • Projects
  • Publications

Menu

  • User Guide
  • Update Log
  • GASB 77 Primer/FAQ
  • Projects
  • Publications

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..

YearStateJurisdictionProgram NameProgram Type sort icon . Gross Revenue Loss
2017TennesseeHamilton CountyHousing DevelopmentAffordable Housing$193,685
2018TennesseeHamilton CountyHousing DevelopmentAffordable Housing$284,581
2019TennesseeHamilton CountyHousing DevelopmentAffordable Housing$462,021
2020TennesseeHamilton CountyHousing DevelopmentAffordable Housing$544,497
2018TennesseeState of TennesseeCommunity Investment ProgramAffordable Housing$20,848,000
2019TennesseeState of TennesseeCommunity Investment ProgramAffordable Housing$39,764,000
2020TennesseeState of TennesseeCommunity Investment ProgramAffordable Housing$46,577,000
2021TennesseeState of TennesseeCommunity Investment ProgramAffordable Housing$58,013,000
2018TexasCity of El PasoMulti-Family 380 AgreementsAffordable Housing$537,293
2017UtahLaytonAffordable HousingAffordable Housing$18,000
2018VermontState of VermontVermont Affordable Housing Tax CreditAffordable Housing$4,110,970
2019VermontState of VermontVermont Affordable Housing Tax CreditAffordable Housing$3,264,119
2020VermontState of VermontVermont Affordable Housing Tax CreditAffordable Housing$3,823,445
2021VermontState of VermontVermont Affordable Housing Tax CreditAffordable Housing$4,459,475
2019WashingtonCity of BellevueMultifamily Tax ExemptionAffordable Housing $54,000
2020WashingtonCity of BellevueMultifamily Tax ExemptionAffordable Housing $49,000
2021WashingtonCity of BellevueMultifamily Tax ExemptionAffordable Housing $110,000
2019WashingtonCity of SeattleMultifamily Property Tax Exemption (MFTE)Affordable Housing$11,000
2020WashingtonCity of SeattleMultifamily Property Tax Exemption (MFTE)Affordable Housing$132,000
2021WashingtonCity of SeattleMultifamily Property Tax Exemption (MFTE)Affordable Housing$17,000
2017WashingtonCity of SpokaneMultiple-Family Housing Property Tax Exemption ProgramAffordable Housing$2,467,862
2017WashingtonCity of SpokaneMulti-unit Urban HousingAffordable Housing $662,782
2017WashingtonCity of SpokaneFuture nonprofit low-income housingAffordable Housing $4,620
2018WashingtonCity of SpokaneMultiple-Family Housing Property Tax Exemption ProgramAffordable Housing$2,302,073
2018WashingtonCity of SpokaneMulti-unit Urban HousingAffordable Housing $264,274
2019WashingtonCity of SpokaneMultiple-Family Housing Property Tax Exemption ProgramAffordable Housing$2,458,530
2019WashingtonCity of SpokaneMulti-unit Urban HousingAffordable Housing $387,957
2020WashingtonCity of SpokaneMultiple-Family Housing Property Tax Exemption ProgramAffordable Housing$2,658,350
2020WashingtonCity of SpokaneMulti-unit Urban HousingAffordable Housing $917,948
2017WashingtonCity of TacomaMultifamily Housing Property Tax ExemptionAffordable Housing$975,000
2017WashingtonCity of TacomaFuture churches, parsonages and conventsAffordable Housing$2,000
2017WashingtonCity of TacomaFuture nonprofit low-income housingAffordable Housing $1,000
2019WashingtonCity of TacomaFuture nonprofit low-income housingAffordable Housing $1,298,000
2019WashingtonCity of TacomaMultifamily Housing Property Tax ExemptionAffordable Housing$1,023,000
2020WashingtonCity of TacomaFuture nonprofit low-income housingAffordable Housing $1,198,000
2020WashingtonCity of TacomaMultifamily Housing Property Tax ExemptionAffordable Housing$1,136,000
2021WashingtonCity of TacomaMultifamily Housing Property Tax ExemptionAffordable Housing$1,289,000
2021WashingtonCity of TacomaFuture nonprofit low-income housingAffordable Housing $1,252,000
2017WashingtonCity of VancouverMultifamily Housing Property Tax ExemptionAffordable Housing $63,000
2018WashingtonCity of VancouverMultifamily Housing Property Tax ExemptionAffordable Housing $113,100
2019WashingtonCity of VancouverMultifamily Housing Property Tax ExemptionAffordable Housing $199,800
2019WashingtonCity of VancouverMulti-unit Urban HousingAffordable Housing $141,000
2020WashingtonCity of VancouverMultifamily Housing Property Tax ExemptionAffordable Housing $392,623
2020WashingtonCity of VancouverMulti-unit Urban HousingAffordable Housing $350,881
2018WashingtonState of WashingtonMulti-Unit Urban Housing Property Tax ExemptionAffordable Housing$11,351,000
2019WashingtonState of WashingtonMulti-Unit Urban Housing Property Tax ExemptionAffordable Housing$23,956,000
2020WashingtonState of WashingtonMulti-Unit Urban Housing Tax ExemptionAffordable Housing$28,434,000
2021WashingtonState of WashingtonMulti-Unit Urban Housing Tax ExemptionAffordable Housing$35,730,000
2018CaliforniaLa Honda-Pescadero Unified School DistrictWilliamson Act and Mills ActAgricultural development$416,890
2017IowaState of IowaBeginning Farmer Tax Credit ProgramAgricultural development$4,932,000
2018IowaState of IowaBeginning Farmer Tax Credit ProgramAgricultural development$5,045,000
2019IowaState of IowaBeginning Farmer Tax Credit ProgramAgricultural development$4,708,000
2020IowaState of IowaBeginning Farmer Tax Credit ProgramAgricultural development$4,067,000
2021IowaState of IowaBeginning Farmer Tax Credit ProgramAgricultural development$5,380,000
2017MichiganState of MichiganFarmland Preservation Credit - Corporate and Non-Corporate ProgramAgricultural development$46,000,000
2017MichiganState of MichiganFarmland Preservation Credit - Corporate and Non-Corporate ProgramAgricultural development$2,100,000
2018MichiganState of MichiganFarmland Preservation Credit - Corporate and Non-Corporate ProgramAgricultural development$51,000,000
2017NebraskaState of NebraskaBeginning Farmers Tax CreditAgricultural development$1,198,000
2018NebraskaState of NebraskaBeginning Farmer Tax Credit ActAgricultural development$1,503,000
2019NebraskaState of NebraskaBeginning Farmer Tax Credit ActAgricultural development$1,619,000
2020NebraskaState of NebraskaBeginner Farmer Tax Credit ActAgricultural development$1,677,000
2021NebraskaState of NebraskaBeginner Farmer Tax Credit ActAgricultural development$1,623,000
2019OregonGresham-Barlow School District 10jtFood ProcessorAgricultural development$1,776
2019OregonOntario School District 8cFood ProcessorAgricultural development$216,252
2019PennsylvaniaState of PennsylvaniaResource Enhancement & Protection Tax Credit (REAP)Agricultural development$5,400,000
2018PennsylvaniaState of PennsylvaniaResource Enhancement & Protection Tax Credit (REAP)Agricultural development$5,400,000
2020PennsylvaniaState of PennsylvaniaResource Enhancement & Protection Tax Credit (REAP)Agricultural development$5,600,000
2021PennsylvaniaState of PennsylvaniaResource Enhancement & Protection Tax Credit (REAP)Agricultural development$11,200,000
2020TexasState of TexasAgricultral Machinery and Equipment ProgramAgricultural development$76,300,000
2021TexasState of TexasAgricultral Machinery and Equipment ProgramAgricultural development$77,900,000
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
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
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
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 Products ProgramAgricultural development$347,800,000
2021TexasState of TexasAgricultural Products ProgramAgricultural development$315,700,000
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
2020TexasState of TexasTimber Products ProgramAgricultural development$31,059,000
2021TexasState of TexasTimber Products ProgramAgricultural development$31,751,000
2018VermontState of VermontAgricultural and Managed Forest Land Use ProgramAgricultural development$45,360,286
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
2019WashingtonAuburn School DistrictCurrent UseAgricultural development$164,629
2020WashingtonLake Washington School DistrictCurrent UseAgricultural development$182,439
2021WashingtonLake Washington School DistrictCurrent UseAgricultural development$202,775
2019WashingtonSeattle Public SchoolsCurrent UseAgricultural development$28,054
2020WashingtonSeattle Public SchoolsCurrent UseAgricultural development$37,555
2021WashingtonSeattle Public SchoolsCurrent UseAgricultural development$34,288
2020AlabamaBaldwin CountyGeneral Tax AbatementsAir Compressor Manufacturing$1,227
2021AlabamaBaldwin CountyGeneral Tax AbatementsAir Compressor Manufacturing$10,653
2017AlabamaBaldwin CountyGeneral Tax AbatementsAmusement$74,424
2018AlabamaBaldwin CountyGeneral Tax AbatementsAmusement$44,994
2019AlabamaBaldwin CountyGeneral Tax AbatementsAmusement$45,736
2020AlabamaBaldwin CountyGeneral Tax AbatementsAmusement Park $42,135
2020AlabamaBaldwin CountyGeneral Tax AbatementsAmusement Park $3,410
2021AlabamaBaldwin CountyGeneral Tax AbatementsAviation$35
  • <<
  • <
  • ...
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • ...
  • >
  • >>
  • User Guide
  • Update Log
  • GASB 77 Primer/FAQ
  • Projects
  • Publications
© 2022 Good Jobs First
  • Terms of Service
  • Privacy Policy