Utah UT Box Elder School District School district 2017 Redevelopment Agency Agreement (RDA) General Economic Development (not specified) Garland RDA UT Property Tax (not specified) (not specified) $22,157 $0 $22,157 (none) 13778 Utah UT Box Elder School District School district 2017 Redevelopment Agency Agreement (RDA) General Economic Development (not specified) Perry RDA UT Property Tax (not specified) (not specified) $23,825 $0 $23,825 (none) 13779 Utah UT Box Elder School District School district 2017 Redevelopment Agency Agreement (RDA) General Economic Development (not specified) Tremonton RDA UT Property Tax (not specified) (not specified) $587,058 $0 $587,058 (none) 13780 Utah UT Box Elder School District School district 2017 Redevelopment Agency Agreement (RDA) General Economic Development (not specified) Brigham City RDA UT Property Tax (not specified) (not specified) $628,733 $0 $628,733 (none) 13781 Utah UT Box Elder School District School district 2017 Redevelopment Agency Agreement (RDA) General Economic Development (not specified) Box Elder RDA UT Property Tax (not specified) (not specified) $2,412,770 $0 $2,412,770 (none) 13782 Utah UT City of American Fork Municipality 2017 Development Agreement (not specified) (not specified) American Fork Property Tax (not specified) (not specified) $65,000 $0 $65,000 (none) 13783 Utah UT City of Holladay Municipality 2017 Economic Develop Agreement (not specified) (not specified) Holladay Property Tax (not specified) (not specified) $75,959 $0 $75,959 (none) 13784 Utah UT City of Layton Municipality 2017 Affordable Housing Affordable Housing (not specified) Layton Property Tax (not specified) (not specified) $18,000 $0 $18,000 (none) 13785 Utah UT City of Layton Municipality 2017 Relocation Incentives General Economic Development (not specified) Layton Property Tax (not specified) (not specified) $77,750 $0 $77,750 (none) 13786 Utah UT City of Layton Municipality 2017 Urban Renewal General Economic Development (not specified) Layton Property Tax (not specified) (not specified) $439,504 $0 $439,504 (none) 13787 Utah UT City of Lehi Municipality 2017 RDA General Economic Development (not specified) Lehi Sales Tax (not specified) (not specified) $542,744 $0 $542,744 (none) 13788 Utah UT City of Lehi Municipality 2017 RDA General Economic Development (not specified) Lehi Property Tax (not specified) (not specified) $1,813,588 $0 $1,813,588 (none) 13789 Utah UT City of Lehi Municipality 2017 RDA Tax Diversion General Economic Development (not specified) Lehi Property Tax (not specified) (not specified) $13,050,294 $0 $13,050,294 (none) 13790 Utah UT City of Logan Municipality 2017 Rebate Incentive General Economic Development (not specified) Logan Property Tax (not specified) (not specified) $425,313 $0 $425,313 (none) 13791 Utah UT City of Sandy Municipality 2017 Redevelopment Agreement General Economic Development (not specified) Sandy Property Tax (not specified) (not specified) $320,338 $0 $320,338 (none) 13792 Utah UT City of South Ogden Municipality 2017 CDRA General Economic Development (not specified) South Ogden Sales Tax (not specified) (not specified) $112,789 $0 $112,789 (none) 13793 Utah UT City of Springville Municipality 2017 Redevelopment Agreement General Economic Development (not specified) Springville Property Tax (not specified) (not specified) $13,463 $0 $13,463 (none) 13794 Utah UT City of St. George Municipality 2017 Redevelopment Agreement General Economic Development (not specified) St. George Property Tax (not specified) (not specified) $69,116 $0 $69,116 (none) 13795 Utah UT Davis County County 2017 Tax Increment Financing (TIF) General Economic Development UCA 17C Various, see 2020 CAFR Property Tax Tax Abatement (not specified) $2,103,253 $0 $2,103,253 See CAFR for agency-level breakdown https://www.daviscountyutah.gov/clerk-auditor/tax-audit-and-finance 13796 Utah UT Utah State 2017 Motion Picture Incentive Program General Economic Development (not specified) State of Utah Corporate/Individual Income Tax (not specified) (N/A) $12,317,000 $0 $12,317,000 (none) 13797 Utah UT Utah State 2017 Economic Development Tax Increment Financing (EDTIF) General Economic Development (not specified) State of Utah Corporate/Individual Income Tax (not specified) Yes $13,311,000 $0 $13,311,000 (none) 13798 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Brigham City Redevelopment Agency, Utah Property Tax Tax diversion (not specified) $54,505 $0 $54,505 (none) 13799 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Tremonton Community Development Agency, Utah Property Tax Tax diversion (not specified) $55,070 $0 $55,070 (none) 13800 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Box Elder County Redevelopment Agency, Utah Property Tax Tax diversion (not specified) $126,072 $0 $126,072 (none) 13801 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Brigham City Community Development Agency, Utah Property Tax Tax diversion (not specified) $254,841 $0 $254,841 (none) 13802 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Brigham City Economic Development Agency, Utah Property Tax Tax diversion (not specified) $311,062 $0 $311,062 (none) 13803 Utah UT Box Elder School District School district 2018 Pass-through Tax (Charter School Levy) General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 State of Utah Property Tax Tax diversion (not specified) $349,980 $0 $349,980 (none) 13804 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Tremonton Economic Development Agency, Utah Property Tax Tax diversion (not specified) $812,731 $0 $812,731 (none) 13805 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Box Elder County Economic Development Agency, Utah Property Tax Tax diversion (not specified) $2,158,117 $0 $2,158,117 (none) 13806 Utah UT Davis County County 2018 Tax Increment Financing (TIF) General Economic Development UCA 17C Various, see 2020 CAFR Property Tax Tax Abatement (not specified) $2,397,080 $0 $2,397,080 See CAFR for agency-level breakdown https://www.daviscountyutah.gov/clerk-auditor/tax-audit-and-finance 13807 Utah UT Utah State 2018 New Markets Tax Credit Program Community development Utah Code Section 63N-2-603 State of Utah (not specified) Tax Credit The credit may be recaptured in the following situations: (1) If any amount of the federal Tax Credit available is recaptured; (2) If the QCDE redeems or makes principal repayment of a qualified equity investment before the seventh anniversary of the issuance of the qualified equity investment; (3) If the community development entity fails to invest at least 85 percent of the purchase price of the qualified equity investment in qualified low-income community investments in Utah within one year of the issuance of the qualified equity investment and fails to maintain the required investment in Utah until the last credit allowance date; and (4) If the QCDE violates the provisions of sections 63N-2-607 or 609 of the Utah Code. $6,000,000 $0 $6,000,000 (none) 13808 Utah UT Utah State 2018 Motion Picture Incentive Program Film, TV, and/or media Utah Code Section 63N-8-104 State of Utah (not specified) Tax Credit (no provisions for recapture) $15,647,000 $0 $15,647,000 (none) 13809 Utah UT Utah State 2018 Economic Development Tax Increment Financing (EDTIF) General Economic Development (TIF) Utah Code Section 63N-2-1 State of Utah (not specified) Tax Credit If a business entity should fail to meet its obligations or has received more EDTIF refundable Tax Credits than it is entitled to, the business entity is required to return the excess amount abated; and any future claim for credit may be denied and the contract nullified. $21,751,000 $0 $21,751,000 (none) 13810 Utah UT Box Elder School District School district 2019 Various tax abatements by local development agencies General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Various local governments within the county Property Tax (not specified) (not specified) $3,509,577 $0 $3,509,577 (none) 13811 Utah UT City of West Jordan Municipality 2019 Aligned Energy General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $1,926 $0 $1,926 See 2021 CAFR for company specific details 13812 Utah UT City of West Jordan Municipality 2019 Bangerter Station General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $321,951 $0 $321,951 See 2021 CAFR for company specific details 13813 Utah UT City of West Jordan Municipality 2019 PayPal General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) See 2021 CAFR for company specific details 13814 Utah UT Davis County County 2019 Tax Increment Financing (TIF) General Economic Development UCA 17C Various, see 2020 CAFR Property Tax Tax Abatement (not specified) $2,498,437 $0 $2,498,437 See CAFR for agency-level breakdown https://www.daviscountyutah.gov/clerk-auditor/tax-audit-and-finance 13815 Utah UT Utah State 2019 New Markets Credit Program (NMTC) Capital investment Section 63N-2-603 of the Utah Code State of Utah (not specified) Tax Credit As authorized by 63N-2-604 of the Utah Code, the credit may be recaptured in the following situations: (1) If any amount of the federal Tax Credit available is recaptured; (2) If the Qualified Community Development Entity (QCDE) redeems or makes principal repayment of a qualified equity investment before the seventh anniversary of the issuance of the qualified equity investment; (3) If the QCDE fails to invest at least 85 percent of the purchase price of the qualified equity investment in qualified lowincome community investments in Utah within one year of the issuance of the qualified equity investment and fails to maintain the required investment in Utah until the last credit allowance date; and (4) If the QCDE violates the provisions of sections 63N-2-607 or 609 of the Utah Code. $6,000,000 $0 $6,000,000 (none) 13816 Utah UT Utah State 2019 Motion Picture Incentive Program Film, TV, and/or media Section 63N-8-104 of the Utah Code State of Utah (not specified) Tax Credit (qualification-based: no provisions for recapture) $16,404,000 $0 $16,404,000 (none) 13817 Utah UT Utah State 2019 Economic Development Tax Increment Financing (EDTIF) General Economic Development (TIF) Section 63N-2-1 of the Utah Code State of Utah (not specified) Tax Credit If a business entity should fail to meet its obligations or has received more EDTIF refundable Tax Credits than it is entitled to, the excess amount must be returned and any future claim for credit may be denied and/or the contract may be nullified. $9,117,000 $0 $9,117,000 (none) 13818 Utah UT City of West Jordan Municipality 2020 Aligned Energy General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $28,473 $0 $28,473 See 2021 CAFR for company specific details 13819 Utah UT City of West Jordan Municipality 2020 PayPal General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $32,143 $0 $32,143 See 2021 CAFR for company specific details 13820 Utah UT City of West Jordan Municipality 2020 Bangerter Station General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $329,838 $0 $329,838 See 2021 CAFR for company specific details 13821 Utah UT Davis County County 2020 Tax Increment Financing (TIF) General Economic Development UCA 17C Various, see CAFR Property Tax Tax Abatement (not specified) $2,492,903 $0 $2,492,903 See CAFR for agency-level breakdown https://www.daviscountyutah.gov/clerk-auditor/tax-audit-and-finance 13822 Utah UT Utah State 2020 New Markets Tax Credit Program Community development Section 63N-2-603 of the Utah Code State of Utah (not specified) Tax Credit There are recapture provisions. $5,500,000 $0 $5,500,000 (none) 13823 Utah UT Utah State 2020 Motion Picture Incentive Program Film, TV, and/or media Section 63N-8-104 of the Utah Code State of Utah (not specified) Tax Credit There are recapture provisions. $12,063,000 $0 $12,063,000 (none) 13824 Utah UT Utah State 2020 Economic Development Tax Increment Financing (EDTIF) Job Creation/Retention (not specified) State of Utah (not specified) Tax Credit The recipient is required to pay back some or all of the benefits received. $5,753,000 $0 $5,753,000 (none) 13825 Utah UT Weber County County 2020 Tax Increment Financing (TIF) General Economic Development UCA 17C Weber County (not specified) (not specified) (not specified) $2,336,952 $0 $2,336,952 Does not appear that Weber County has implemented GASB 77; no abatements disclosure section, though TIFs disclosed elsewhere in the CAFR. 13826 Utah UT City of St. George Municipality 2021 Redevelopment Agency Agreement (RDA) General Economic Development Utah Neighborhood Development Act, UCA 17A-2-1201, 17A-2-1202, and 17A-2-1203 City of St. George Property Tax Tax Rebate (not specified) $117,560 $0 $117,560 (none) https://www.sgcity.org/pdf/administration/formsandapplications/comprehensiveannualfinancialreports/2021annualcomprehensivefinancialreport.pdf 13827 Utah UT City of West Jordan Municipality 2021 Aligned Energy General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $91,767 $0 $91,767 See 2021 CAFR for company specific details 13828 Utah UT City of West Jordan Municipality 2021 PayPal General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $273,070 $0 $273,070 See 2021 CAFR for company specific details 13829 Utah UT City of West Jordan Municipality 2021 Bangerter Station General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $371,309 $0 $371,309 See 2021 CAFR for company specific details 13830 Utah UT Davis County County 2021 Tax Increment Financing (TIF) General Economic Development UCA 17C Various, see CAFR Property Tax Tax Abatement (not specified) $2,484,683 $0 $2,484,683 See CAFR for agency-level breakdown https://www.daviscountyutah.gov/clerk-auditor/tax-audit-and-finance 13831 Utah UT Utah State 2021 New Markets Tax Credit Program Community development Section 63N-2-603 of the Utah Code State of Utah (not specified) Tax Credit There are recapture provisions. $5,500,000 $0 $5,500,000 (none) 13832 Utah UT Utah State 2021 Motion Picture Incentive Program Film, TV, and/or media Section 63N-8-104 of the Utah Code State of Utah (not specified) Tax Credit There are recapture provisions. $12,518,000 $0 $12,518,000 (none) 13833 Utah UT Utah State 2021 Economic Development Tax Increment Financing (EDTIF) Job Creation/Retention (not specified) State of Utah (not specified) Tax Credit The recipient is required to pay back some or all of the benefits received. $30,607,000 $0 $30,607,000 (none) 13834 Utah UT Weber County County 2021 Tax Increment Financing (TIF) General Economic Development UCA 17C Weber County (not specified) (not specified) (not specified) $2,445,500 $0 $2,445,500 Does not appear that Weber County has implemented GASB 77; no abatements disclosure section, though TIFs disclosed elsewhere in the CAFR. 13835 Utah UT City of Ogden Municipality 2022 Ogden City Redevlopment Agency General Economic Development Utah State Code Title 17C City of Ogden Property Tax Tax Abatement (not specified) $679,050 $0 $679,050 Specific details in ACFR https://www.ogdencity.com/DocumentCenter/View/23261/Annual-Comprehensive-Financial-Report-FY-2022 13836 Utah UT City of Provo Municipality 2022 Various Sales Tax Abatement General Economic Development (not specified) Provo Sales Tax (not specified) (not specified) $134,411 $0 $134,411 Company specific details in ACFR https://www.provo.org/home/showpublisheddocument/21423/638088631128500000 13837 Utah UT City of St. George Municipality 2022 Redevelopment Agency Agreement (RDA) General Economic Development Utah Neighborhood Development Act, UCA 17A-2-1201, 17A-2-1202, and 17A-2-1203 City of St. George Property Tax Tax Rebate (not specified) $104,456 $0 $104,456 (none) https://www.sgcity.org/pdf/administration/formsandapplications/comprehensiveannualfinancialreports/2022annualcomprehensivefinancialreportacfr.pdf 13838 Utah UT City of West Jordan Municipality 2022 PayPal General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $769,354 $0 $769,354 (none) https://www.westjordan.utah.gov/wp-content/uploads/2022/12/FY22-ACFR-Report-2022.12.15_Electronic-version_pg.pdf 13839 Utah UT City of West Jordan Municipality 2022 Bangerter Station General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $483,293 $0 $483,293 (none) https://www.westjordan.utah.gov/wp-content/uploads/2022/12/FY22-ACFR-Report-2022.12.15_Electronic-version_pg.pdf 13840 Utah UT City of West Jordan Municipality 2022 Aligned Energy General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $166,826 $0 $166,826 (none) https://www.westjordan.utah.gov/wp-content/uploads/2022/12/FY22-ACFR-Report-2022.12.15_Electronic-version_pg.pdf 13841 Utah UT Davis County County 2022 Tax Increment Financing (TIF) General Economic Development UCA 17C Various, see CAFR Property Tax Tax Abatement (not specified) $2,312,974 $0 $2,312,974 See CAFR for agency-level breakdown https://www.daviscountyutah.gov/docs/auditorlibraries/finance/acfr/davis-county-acfr-2022---final.pdf?sfvrsn=827fe153_5 13842 Utah UT Utah State 2022 Economic Development Tax Increment Financing (EDTIF) Job Creation/Retention Section 63N-2-1 of the Utah Code State of Utah (not specified) Tax Credit (not specified) $24,062,000 $0 $24,062,000 (none) https://treasurer.utah.gov/wp-content/uploads/FY22-State-of-Utah-ACFR-revised-with-updated-opinion-compressed.pdf 13843 Utah UT Utah State 2022 Motion Picture Incentive Program Film, TV, and/or media Section 63N-8-104 of the Utah Code State of Utah (not specified) Tax Credit There are recapture provisions. $6,641,000 $0 $6,641,000 (none) https://treasurer.utah.gov/wp-content/uploads/FY22-State-of-Utah-ACFR-revised-with-updated-opinion-compressed.pdf 13844 Utah UT Utah State 2022 Rural Investment Company Community development Section 63N-4-304 of the Utah Code State of Utah (not specified) Tax Credit There are recapture provisions. $6,090,000 $0 $6,090,000 (none) https://treasurer.utah.gov/wp-content/uploads/FY22-State-of-Utah-ACFR-revised-with-updated-opinion-compressed.pdf 13845 Utah UT Weber County County 2022 Tax Increment Financing (TIF) General Economic Development UCA 17C Weber County (not specified) Tax Increment Financing (TIF) (not specified) $2,915,919 $0 $2,915,919 (none) https://www.webercountyutah.gov/Transparency/CAFR/2022-acfr-final-for-web.pdf 13846 69