Tax Break Tracker

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 affected, 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

Fiscal Year

State or Territory

Jurisdiction Type

Jurisdiction

Clear

	Foregone / Lost Revenues	Number of records
TOTALS FOR SEARCH:	$30,525,696,337	1,432

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Click on the links below to see more details about a state, territory, jurisdiction, or program..

Year	State or Territory	Jurisdiction	Program Name	Program Type	Gross Revenue Loss
2020	Kentucky	City of Bowling Green	Property Tax Annexation Program	Construction/rehabilitation	$625
2020	Kentucky	City of Bowling Green	Tax Increment Financing (TIF) Occupational Tax Program	General Economic Development	$241,660
2020	Florida	City of Bradenton	Various Community Redevelopment Agency (CRA) agreements	General Economic Development	$128,672
2020	Connecticut	City of Bridgeport	Affordable Housing Tax Abatement Program	Affordable Housing	$1,545,590
2020	Connecticut	City of Bridgeport	Economic Development Tax Abatement Program	Job Creation/Retention	$2,572,491
2020	Connecticut	City of Bristol	Connecticut Enterprise Zone Program	General Economic Development	$12,585
2020	Connecticut	City of Bristol	City-Sponsored Enterprise Zone Program	General Economic Development	$170,000
2020	Connecticut	City of Bristol	Urban Jobs Program	General Economic Development	$171,000
2020	Connecticut	City of Bristol	Special projects	General Economic Development	$791,000
2020	Oklahoma	City of Broken Arrow	Five Year Ad Valorem Tax Exemption for Manufacturing	Manufacturing	$91,243
2020	Arizona	City of Buckeye	Various tax abatement programs	Job Creation/Retention	$298,111
2020	New York	City of Buffalo	Various New York State programs	General Economic Development	$12,234,892
2020	New York	City of Buffalo	Erie County Industrial Development Agency programs	Job Creation/Retention	$14,389,056
2020	Idaho	City of Caldwell	Idaho Code 63-602NN Tax Exemption	Industrial development	$21,660
2020	California	City of Cathedral City	Local Sales Tax Sharing	General Economic Development	$68,234
2020	California	City of Cathedral City	Transient Occupancy Tax Sharing	Tourism development	$222,139
2020	Iowa	City of Cedar Rapids	Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)	General Economic Development	$4,096,213
2020	Arizona	City of Chandler	Government Property Lease Excise Tax (GPLET) program	General Economic Development	$154,640
2020	Arizona	City of Chandler	Various economic development programs (TIF)	General Economic Development	$540,766
2020	Tennessee	City of Chattanooga	Downtown Housing Development	Affordable Housing	$140,561
2020	Tennessee	City of Chattanooga	Commercial and Industrial Development	General Economic Development	$14,618,001
2020	Illinois	City of Chicago	Agreement with the Boeing Company	Business attraction/retention/expansion	$1,780,000
2020	Illinois	City of Chicago	Tax Increment Financing (TIF)	Construction/rehabilitation	$67,300,000
2020	Illinois	City of Chicago	Various Cook County Tax Abatement Programs	Redevelopment/revitalization	$19,400,000
2020	Massachusetts	City of Chicopee	Various tax abatement programs	Business attraction/retention/expansion	$323,287
2020	Ohio	City of Cincinnati	Job Creation Tax Credit Program	General Economic Development	$5,262,000
2020	Ohio	City of Cincinnati	Community Reinvestment Area (CRA) Program	General Economic Development	$3,704,000
2020	Tennessee	City of Clarksville	Community Development Agreements	Affordable Housing	$88,816
2020	Tennessee	City of Clarksville	Economic Development: Tax Increment Financing	General Economic Development	$14,057
2020	Tennessee	City of Clarksville	Economic Development: Commercial and Industrial Development	General Economic Development	$76,890
2020	Florida	City of Clearwater	Economic Development Property Tax Tax Exemptions	General Economic Development	$151,850
2020	Ohio	City of Cleveland	Community Reinvestment Area (CRA) Program	Community development	$4,371,000
2020	Ohio	City of Cleveland	Tax Increment Financing (TIF)	General Economic Development (TIF)	$2,377,000
2020	Ohio	City of Cleveland	Enterprise Zone (EZ) Program	General Economic Development (EZ)	$228,000
2020	California	City of Clovis	California Land Conservation (Williamson) Act of 1965	Conservation of farmland, forest, open space, or water	$853,056
2020	Colorado	City of Colorado Springs	Economic Development Incentives	General Economic Development	$88,341
2020	Missouri	City of Columbia	City of Columbia Lease with IBM	General Economic Development	$3,281
2020	Missouri	City of Columbia	Tax Increment Financing - Tiger Hotel Redevelopment	General Economic Development	$11,664
2020	Missouri	City of Columbia	Tax Increment Financing - Regency Hotel Redevelopment	General Economic Development	$24,384
2020	South Carolina	City of Columbia	Multicounty Industrial or Business Park	General Economic Development	$105,269
2020	South Carolina	City of Columbia	Fee in Lieu of Taxes (FILOT)	General Economic Development	$334,521
2020	South Carolina	City of Columbia	Special Source Revenue Credit Program	Industrial development	$527,588
2020	Georgia	City of Columbus	Industrial Revenue Bond Program	Business attraction/retention/expansion	$7,661,624
2020	Georgia	City of Columbus	Conservation Use Valuation Assessment	Conservation of farmland, forest, open space, or water	$459,105
2020	Georgia	City of Columbus	Enterprise Zone Program	Job Creation/Retention	$53,884
2020	Ohio	City of Columbus	Job Growth Incentive Program	General Economic Development	$10,275,000
2020	Ohio	City of Columbus	TIF - Tax Increment Financing	General Economic Development	$3,037,000
2020	Ohio	City of Columbus	Community Reinvestment Area (CRA) Program	General Economic Development	$2,053,000
2020	Ohio	City of Columbus	School District Revenue Sharing	General Economic Development	$1,554,000
2020	Ohio	City of Columbus	Job Creation Tax Credit Program	General Economic Development	$1,064,000
2020	Ohio	City of Columbus	Columbus Downtown Office Incentive Program	General Economic Development	$232,000
2020	Ohio	City of Columbus	Enterprise Zone Program	General Economic Development	$262,000
2020	Kentucky	City of Covington	Various Payroll Tax Abatements	General Economic Development	$305,911
2020	Kentucky	City of Covington	Various Property Tax Abatements	General Economic Development	$197,429
2020	Rhode Island	City of Cranston	Economic Development Tax Incentive Program for Commercially Zoned Property	General Economic Development	$195,163
2020	Texas	City of Dallas	Historic Preservation	General Economic Development	$1,575,000
2020	Texas	City of Dallas	Tax Increment Financing	General Economic Development	$49,741,000
2020	Texas	City of Dallas	Public Private Partnership (PPP) Program	Job Creation/Retention	$8,072,000
2020	Iowa	City of Davenport	Sales Tax Abatements	General Economic Development	$109,000
2020	Iowa	City of Davenport	Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)	General Economic Development	$2,740,000
2020	Iowa	City of Davenport	Various tax abatement programs	Tourism development	$333,000
2020	Michigan	City of Dearborn	State Housing Development Authority Act	Affordable Housing	$44,152
2020	Michigan	City of Dearborn	Brownfield Redevelopment Fund	Brownfield rehabilitation	$1,132,074
2020	Michigan	City of Dearborn	Industrial Facilities Tax Abatement	Industrial development	$999,210
2020	Iowa	City of Des Moines	Urban Renewal/Econ Develop	General Economic Development	$5,428,704
2020	Michigan	City of Detroit	Industrial Facilities Tax (IFT)	Facility expansion	$646,351
2020	Michigan	City of Detroit	Senior Citizen/Disabled Family Housing	Affordable Housing	$126,052
2020	Michigan	City of Detroit	Brownfield Redevelopment Act	Brownfield rehabilitation	$1,402,168
2020	Michigan	City of Detroit	Commercial Redevelopment Act (CFT)	Construction/rehabilitation	$249,457
2020	Michigan	City of Detroit	Land Bank Fast Track Act (LB)	Construction/rehabilitation	$1,071,669
2020	Michigan	City of Detroit	Commercial Rehabiliation Act (CRA)	Construction/rehabilitation	$2,644,724
2020	Michigan	City of Detroit	Obsolete Property Rehabilitation Act (OPRA)	Construction/rehabilitation	$2,864,604
2020	Michigan	City of Detroit	Neighborhood Enterprise Zone (NEZ)	Construction/rehabilitation	$7,112,526
2020	Michigan	City of Detroit	Renaissance Zone Act (RZ)	General Economic Development	$8,454,372
2020	Michigan	City of Detroit	New Personal Property Exemption	General Economic Development	$8,576,108
2020	Michigan	City of Detroit	MI State Housing Development Authority	Historic Preservation	$5,997,924
2020	Alabama	City of Dothan	Economic and/or Industrial Development Incentive Agreements	Industrial development	$820,453
2020	Oklahoma	City of Edmond	Hotel Tax Rebate	General Economic Development	$97,863
2020	California	City of El Cajon	Owner Participation and Development Agreement	General Economic Development	$1,922
2020	New Jersey	City of Elizabeth	PILOT Agreements	Affordable Housing	$29,796,191
2020	Pennsylvania	City of Erie	Local Economic Revitalization Tax Assistance	General Economic Development	$89,013
2020	Oregon	City of Eugene	Multi-Unit Property Tax Exemption	Redevelopment/revitalization	$1,035,556
2020	Oregon	City of Eugene	Low-Income Rental Housing Property Tax Exemption	Affordable Housing	$615,058
2020	Oregon	City of Eugene	West Eugene Enterprise Zone	General Economic Development	$251,291
2020	Oregon	City of Eugene	Property Tax Differential	General Economic Development	$59,371
2020	California	City of Fairfield	Various tax abatement programs	General Economic Development	$1,314,044
2020	Arizona	City of Flagstaff	Government Property Lease Excise Tax (GPLET)	General Economic Development	$47,970
2020	Colorado	City of Fort Collins	Manufacturer's Use Tax Rebates	General Economic Development	$291,518
2020	Florida	City of Fort Meyers	Various Community Redevelopment Agency (CRA) agreements	General Economic Development	$498,957
2020	Indiana	City of Fort Wayne	Personal Property Tax Abatements	General Economic Development	$1,417,470
2020	Indiana	City of Fort Wayne	Real Property Tax Abatements	General Economic Development	$2,371,940
2020	Texas	City of Fort Worth	Economic Development Program Grant Agreements	Business attraction/retention/expansion	$28,101,831
2020	Texas	City of Fort Worth	Neighborhood Empowerment Zones (EZ)	General Economic Development (EZ)	$1,040,435
2020	Texas	City of Fort Worth	Tax Abatement Agreements	Residential tax relief	$2,572,361
2020	Florida	City of Gainesville	Various Community Redevelopment Agency (CRA) agreements	Construction/rehabilitation	$417,459
2020	Maryland	City of Gaithersburg	Property Tax Abatements	General Economic Development	$315,842
2020	California	City of Garden Grove	Various tax abatement programs	Business attraction/retention/expansion	$1,159,008
2020	Kentucky	City of Georgetown	Kentucky Business Investment Program (KBI)	Job Creation	$17,798
2020	Kentucky	City of Georgetown	Kentucky Job Retention Program (KJRA)	General Economic Development	$1,905,736
2020	Arizona	City of Glendale	Economic development	General Economic Development	$2,097,000
2020	Arizona	City of Goodyear	Government Property Lease Excise Tax (GPLET)	Construction/rehabilitation	$392,140