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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 Type sort icon . Gross Revenue Loss
2017WisconsinState of WisconsinHistorical Homeowners Tax CreditHistoric Preservation$1,200,000
2017WisconsinState of WisconsinHistorical Preservation Tax CreditHistoric Preservation$28,600,000
2018AlabamaState of AlabamaHistoric Rehabilitation ProgramHistoric Preservation$14,980,000
2018CaliforniaCity of Long BeachMills Act Property Tax Incentive ProgramHistoric Preservation$158,000
2018CaliforniaCity of Los AngelesMills Act Historical Property AgreementsHistoric Preservation$1,400,000
2018ColoradoState of ColoradoHistoric Preservation Tax CreditHistoric Preservation$4,148,000
2018ConnecticutState of ConnecticutHistoric Preservation Tax Credit ProgramHistoric Preservation$4,228,078
2018ConnecticutState of ConnecticutThe Urban and Industrial Sites Reinvestment Tax ProgramHistoric Preservation$15,502,482
2018ConnecticutState of ConnecticutHistoric Rehabilitation Tax Credit ProgramHistoric Preservation$28,380,188
2018DelawareState of DelawareHistorical Preservation CreditHistoric Preservation$6,151,000
2018FloridaPalm Beach CountyHistoric Property Tax ExemptionHistoric Preservation$131,994
2018GeorgiaFulton CountyState of Georgia Preferential Property Tax Assessment Program for Rehabilitated Historic PropertyHistoric Preservation$230,000
2018HawaiiCity and County of HonoluluCommercial Property Historical DedicationHistoric Preservation$291,000
2018HawaiiCity and County of HonoluluResidential Property Historical DedicationHistoric Preservation$3,089,000
2018HawaiiHawaii CountyHistoric Residential DedicationHistoric Preservation$251,465
2018HawaiiKaua'i CountyHistoric Property Dedication ExemptionHistoric Preservation$241,427
2018IowaState of IowaHistoric Preservation and Cultural and Entertainment District Tax CreditHistoric Preservation$58,501,000
2018LouisianaState of LouisianaRehabilitation of Historic StructuresHistoric Preservation$99,929,840
2018MarylandBaltimore CountyHistorical Property Tax CreditHistoric Preservation$3,222,000
2018MichiganCity of DetroitMI State Housing Development AuthorityHistoric Preservation$11,214,727
2018MichiganState of MichiganHistoric Preservation Credit ProgramHistoric Preservation$13,000,000
2018MissouriState of MissouriHistoric Preservation Tax CreditHistoric Preservation$56,483,000
2018MontanaGallatin CountyHistoric PropertiesHistoric Preservation$481
2018NebraskaState of NebraskaNebraska Job Creation and Mainstreet Revitalization ActHistoric Preservation$3,630,000
2018New MexicoState of New MexicoCredit for Preservation of Cultural PropertyHistoric Preservation$166,694
2018OhioState of OhioHistoric Preservation Tax CreditHistoric Preservation$26,740,000
2018OklahomaState of OklahomaHistoric Rehabilitation Tax Credits ProgramHistoric Preservation$7,502,000
2018OregonCity of PortlandHistoric PropertyHistoric Preservation$3,357,572
2018Rhode IslandCity of ProvidenceTitle 44 Program (historic preservation)Historic Preservation$9,125,269
2018Rhode IslandCity of ProvidenceHistoric Property Stabilization OrdinanceHistoric Preservation$2,739,037
2018Rhode IslandState of Rhode IslandHistoric Preservation Tax CreditsHistoric Preservation$25,189,000
2018TexasState of TexasCertified Rehabilitation Certified Historic Structures CreditHistoric Preservation$95,263,000
2018VermontState of VermontVermont Downtown and Village Center Tax Credit ProgramHistoric Preservation$1,075,684
2018WashingtonCity of SeattleHistoric Properties IncentivesHistoric Preservation$696,000
2018WashingtonKing CountyHistoric Preservation ProgramHistoric Preservation$176,000
2018WisconsinState of WisconsinHistorical Homeowners Tax CreditHistoric Preservation$1,200,000
2018WisconsinState of WisconsinHistorical Preservation Tax CreditHistoric Preservation$39,900,000
2019AlabamaState of AlabamaHistoric Rehabilitation Tax Credit ProgramHistoric Preservation$7,155,000
2019CaliforniaCity of Los AngelesMills Act Historical Property AgreementsHistoric Preservation$1,400,000
2019ConnecticutState of ConnecticutHistoric Preservation Tax Credit ProgramHistoric Preservation$1,024,308
2019ConnecticutState of ConnecticutHistoric Structures RehabilitationHistoric Preservation$5,866,653
2019DelawareState of DelawareHistorical Preservation CreditHistoric Preservation$4,414,000
2019FloridaBroward CountyHistoric Property CreditHistoric Preservation$127,157
2019FloridaPalm Beach CountyHistoric Property Tax ExemptionHistoric Preservation$152,704
2019GeorgiaFulton CountyState of Georgia Preferential Property Tax Assessment Program for Rehabilitated Historic PropertyHistoric Preservation$226,000
2019HawaiiCity and County of HonoluluCommercial Property Historical DedicationHistoric Preservation$369,000
2019HawaiiCity and County of HonoluluResidential Property Historical DedicationHistoric Preservation$3,568,000
2019HawaiiHawaii CountyHistoric Residential DedicationHistoric Preservation$219,565
2019HawaiiKaua'i CountyHistoric Property Dedication ExemptionHistoric Preservation$289,849
2019IowaState of IowaHistoric Preservation and Cultural and Entertainment District Tax CreditHistoric Preservation$36,236,000
2019LouisianaState of LouisianaRehabilitation of Historic StructuresHistoric Preservation$77,349,267
2019MichiganState of MichiganHistoric Preservation Credit ProgramHistoric Preservation$3,200,000
2019MissouriState of MissouriHistoric Preservation Tax CreditHistoric Preservation$54,566,000
2019NebraskaState of NebraskaNebraska Job Creation and Mainstreet Revitalization ActHistoric Preservation$4,362,000
2019OhioState of OhioHistoric Preservation Tax CreditHistoric Preservation$33,797,000
2019OklahomaState of OklahomaHistoric Rehabilitation Tax Credits ProgramHistoric Preservation$5,736,000
2019OregonCity of PortlandHistoric PropertyHistoric Preservation$3,815,207
2019Rhode IslandCity of ProvidenceTitle 44 Program (historic preservation)Historic Preservation$8,638,000
2019Rhode IslandCity of ProvidenceHistoric Property Stabilization OrdinanceHistoric Preservation$2,576,000
2019Rhode IslandState of Rhode IslandHistoric Preservation Tax CreditsHistoric Preservation$18,998,000
2019TexasState of TexasCertified Rehabilitation Certified Historic Structures CreditHistoric Preservation$72,193,000
2019VermontState of VermontVermont Downtown and Village Center Tax Credit ProgramHistoric Preservation$2,188,991
2019WashingtonCity of SeattleHistoric Properties IncentivesHistoric Preservation$1,034,000
2019WashingtonCity of TacomaSpecial Valuation Property Tax ExemptionHistoric Preservation$142,000
2019WashingtonKing CountyHistoric Preservation ProgramHistoric Preservation$584,000
2019WisconsinState of WisconsinHistorical Homeowners Tax CreditHistoric Preservation$1,300,000
2019WisconsinState of WisconsinHistorical Preservation Tax CreditHistoric Preservation$27,400,000
2020AlabamaState of AlabamaHistoric Rehabilitation Tax CreditHistoric Preservation$5,607,000
2020CaliforniaCity of Los AngelesMills Act Historical Property AgreementsHistoric Preservation$1,400,000
2020ConnecticutState of ConnecticutHistoric PreservationHistoric Preservation$242,665
2020ConnecticutState of ConnecticutHistoric Structures RehabilitationHistoric Preservation$733,618
2020ConnecticutState of ConnecticutHistoric Structures RehabilitationHistoric Preservation$1,808,617
2020ConnecticutState of ConnecticutHistoric Preservation Tax Credit ProgramHistoric Preservation$3,340,372
2020ConnecticutState of ConnecticutHistoric Preservation Tax Credit ProgramHistoric Preservation$6,323,395
2020DelawareState of DelawareHistorical Preservation CreditHistoric Preservation$15,398,000
2020FloridaBroward CountyHistoric Property CreditHistoric Preservation$134,710
2020FloridaPalm Beach CountyHistoric Property Tax ExemptionHistoric Preservation$260,595
2020GeorgiaFulton CountyState of Georgia Preferential Property Tax Assessment Program for Rehabilitated Historic PropertyHistoric Preservation$487,000
2020HawaiiCity and County of HonoluluCommercial Property Historical DedicationHistoric Preservation$382,000
2020HawaiiCity and County of HonoluluResidential Property Historical DedicationHistoric Preservation$4,108,000
2020HawaiiHawaii CountyHistoric Residential DedicationHistoric Preservation$241,000
2020HawaiiKaua'i CountyHistoric Property Dedication ExemptionHistoric Preservation$194,706
2020IowaState of IowaHistoric Preservation and Cultural and Entertainment District Tax CreditHistoric Preservation$48,883,000
2020LouisianaState of LouisianaRehabilitation of Historic StructuresHistoric Preservation$132,893,757
2020MichiganCity of DetroitMI State Housing Development AuthorityHistoric Preservation$5,997,924
2020MissouriState of MissouriHistoric Preservation Tax CreditHistoric Preservation$88,487,000
2020NebraskaState of NebraskaNebraska Job Creation and Mainstreet Revitalization ActHistoric Preservation$4,559,000
2020OhioState of OhioHistoric Preservation Tax CreditHistoric Preservation$24,602,000
2020OklahomaState of OklahomaHistoric Rehabilitation Tax Credits ProgramHistoric Preservation$1,920,000
2020OregonCity of PortlandHistoric PropertyHistoric Preservation$3,838,104
2020Rhode IslandCity of ProvidenceTitle 44 Program (historic preservation)Historic Preservation$17,716,000
2020Rhode IslandCity of ProvidenceHistoric Property Stabilization OrdinanceHistoric Preservation$3,344,000
2020Rhode IslandState of Rhode IslandHistoric Preservation Tax CreditsHistoric Preservation$25,108,000
2020TexasState of TexasCertified Rehabilitation Certified Historic Structures CreditHistoric Preservation$27,098,000
2020VermontState of VermontVermont Downtown and Village Center Tax Credit ProgramHistoric Preservation$2,598,903
2020WashingtonCity of SeattleHistoric Properties IncentivesHistoric Preservation$1,293,000
2020WashingtonCity of TacomaSpecial Valuation Property Tax ExemptionHistoric Preservation$92,000
2020WashingtonKing CountyHistoric Preservation ProgramHistoric Preservation$742,000
2020WisconsinState of WisconsinHistorical Homeowners Tax CreditHistoric Preservation$1,100,000
2020WisconsinState of WisconsinHistorical Preservation Tax CreditHistoric Preservation$22,300,000
2021AlabamaState of AlabamaHistoric Rehabilitation Tax CreditHistoric Preservation$7,200,000
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