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