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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 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:$17,812,258,2663,492
Download results as CSV or XML

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

YearStateJurisdictionProgram Name sort icon . Program TypeGross Revenue Loss
2019DelawareState of DelawareBank Franchise Tax Job Creation CreditJob Creation/Retention$4,523,000
2019New MexicoCity of Rio RanchoBank America - Industrial Revenue Bonds Series 1998BGeneral Economic Development$36,891
2019NevadaCity of North Las VegasAviation Tax AbatementGeneral Economic Development$17,395
2019NevadaCity of SparksAviation Tax AbatementGeneral Economic Development$27,806
2019NevadaClark CountyAviationTechnology (aviation)$100,145
2019NevadaWashoe CountyAviationGeneral Economic Development$241,964
2019NevadaWashoe County School DistrictAviationTechnology (aviation)$246,218
2019GeorgiaCity of AtlantaAtlanta Development Authority d/b/a Invest AtlantaGeneral Economic Development$1,000,098
2019ArkansasState of ArkansasArkPlus ProgramJob Creation/Retention$5,049,000
2019AlabamaState of AlabamaApprenticeship Alabama ProgramGeneral Economic Development$74,000
2019MinnesotaState of MinnesotaAngel Tax Credit ProgramCapital investment$6,470,000
2019New JerseyState of New JerseyAngel Investor Tax Credit ProgramTechnology (various)$7,700,000
2019NebraskaState of NebraskaAngel Investment Tax CreditCapital investment$6,114,000
2019IllinoisState of IllinoisAngel Investment Credit ProgramCapital investment$5,200,000
2019MissouriState of MissouriAmateur Sports Ticket Sales Tax CreditSports and other mega events$1,421,000
2019OregonGresham-Barlow School District 10jtAlternative EnergyEnergy production$1,535
2019MichiganEast China School DistrictAir Pollution Control exemptionsConstruction/rehabilitation$18,241,816
2019MichiganGrand RapidsAir and Water Pollution ControlGeneral Economic Development$10,476
2019HawaiiKaua'i CountyAgricultural Use DedicationConservation of farmland, forest, open space, or water$8,055,725
2019MarylandHarford CountyAgricultural Preservation CreditGeneral Economic Development$1,455,802
2019MarylandAnne Arundel CountyAgricultural Land Tax CreditGeneral Economic Development$571,309
2019TexasState of TexasAgricultural and Timber Programs: Timber ProductsAgricultural development$29,700,000
2019TexasState of TexasAgricultural and Timber Programs: Farm/Timber Use-Motor VehicleAgricultural development$43,171,000
2019TexasState of TexasAgricultural and Timber Programs: Agricultural Machinery and EquipmentAgricultural development$122,000,000
2019TexasState of TexasAgricultural and Timber Programs: Agircultural Products Not Covered by Blanket ExemptionsAgricultural development$576,900,000
2019VermontState of VermontAgricultural and Managed Forest Land Use ProgramConservation of farmland, forest, open space, or water$45,385,579
2019IllinoisCity of Buffalo GroveAgreement with Woodman's Food MarketConstruction/rehabilitation$467,656
2019IllinoisCity of DixonAgreement with UPM Raflatac, Inc.Business attraction/retention/expansion$15,676
2019IllinoisCity of ChicagoAgreement with the Boeing CompanyBusiness attraction/retention/expansion$1,700,000
2019IllinoisCity of QuincyAgreement with Orix-Prairie Crossing Shopping CenterRetail development$393,134
2019IllinoisCity of Buffalo GroveAgreement with LAB Development, LLCGeneral Economic Development$234,019
2019IllinoisCity of DixonAgreement with Ken Nelson Auota PlazaConstruction/rehabilitation$63,268
2019IllinoisCity of Buffalo GroveAgreement with Edward Hines Lumber CompanyGeneral Economic Development$1,236,067
2019IllinoisCity of QuincyAgreement with Cullinan-Quincy MallProperty improvements$322,376
2019IllinoisCity of Buffalo GroveAgreement with BitsBusiness attraction/retention/expansion$566,782
2019IllinoisCity of RochelleAgreement with a dealershipProperty improvements$51,165
2019MississippiState of MississippiAggregate Tax Credits, rebates, exemptions, and FILOTsVarious$20,495,000
2019ConnecticutCity of BridgeportAffordable Housing Tax Abatement ProgramAffordable Housing$1,669,880
2019FloridaCity of St. PetersburgAffordable Housing Multifamily Housing Development ProgramGeneral Economic Development$136,261
2019MarylandCity of BaltimoreAffordable HousingAffordable Housing$8,775,000
2019MarylandState of MarylandAerospace, Electronics, or Defense Contract Tax CreditTechnology (aviation)$7,500,000
2019WashingtonKing CountyAerospace incentives: Computer Hardware, Software and Peripherals sales and use tax exemptionData Not Yet Retrieved$54,000
2019WashingtonState of WashingtonAerospace IncentivesTechnology (aviation)$244,615,000
2019ArkansasState of ArkansasAdvantage Arkansas ProgramJob Creation/Retention$936,000
2019MarylandPrince George's CountyAdmissions and Amusement Tax Abatement ProgramGeneral Economic Development$2,103,879
2019FloridaHillsborough CountyAd Valorem Property Tax Exemption ProgramCapital investment$13,000
2019PennsylvaniaCity of PittsburghAct 77 ExemptionGeneral Economic Development$2,032,867
2019PennsylvaniaCity of PittsburghAct 42 EnhancedGeneral Economic Development$669,720
2019PennsylvaniaPittsburgh Public SchoolsAct 42 EnhancedGeneral Economic Development$803,789
2019PennsylvaniaCity of PittsburghAct 42General Economic Development$37,252
2019PennsylvaniaPittsburgh Public SchoolsAct 42General Economic Development$545,986
2019IowaState of IowaAccelerated Career Education ProgramWorkforce development$3,964,000
2019PennsylvaniaPhiladelphia Public SchoolsAbatement for New/Improved Resid PropHousing$1,700,000
2019NevadaCity of HendersonAbatement for eligible machinery or equipment used by certain new or expanded businessesManufacturing development$291,972
2019NevadaCity of Las VegasAbatement for eligible machinery or equipment used by certain new or expanded businessesManufacturing development$708,469
2019NevadaCity of RenoAbatement for eligible machinery or equipment used by certain new or expanded businessesManufacturing development$55,361
2019PennsylvaniaPhiladelphia Public SchoolsAbatement agreements with other jurisdictionsGeneral Economic Development$9,200,000
2019New YorkMonroe County18A - PILOTsGeneral Economic Development$4,500,000
2019DelawareCity of Wilmington10-Year Abatement of City Real Estate TaxesConstruction/rehabilitation$702,021
2019IllinoisZeigler-Royalton Community Unit School District 188(not specified)(not specified)$3,843,000
2019IowaCentral Lyon Community School District(not specified)General Economic Development$229,970
2019IowaSouth Winneshiek Community School District(not specified)General Economic Development$4,672
2019LouisianaAllen Parish School Board(not specified)Business attraction/retention/expansion$145,393
2019LouisianaBienville Parish School Board(not specified)General Economic Development$549,258
2019LouisianaBossier Parish School Board(not specified)Manufacturing development$909,922
2019LouisianaDesoto Parish School Board(not specified)Manufacturing development$4,951,675
2019LouisianaEvangeline Parish School Board(not specified)(not specified)$595,201
2019LouisianaJackson Parish School Board(not specified)General Economic Development$532,425
2019LouisianaLafayette Parish School Board(not specified)General Economic Development$1,825,695
2019LouisianaLincoln Parish School Board(not specified)Manufacturing development$2,447,622
2019LouisianaRapides Parish School Board(not specified)(not specified)$8,793,476
2019LouisianaRichland Parish School Board(not specified)Manufacturing development$982,760
2019LouisianaSt. Landry Parish School Board(not specified)Business attraction/retention/expansion$253,702
2019LouisianaVermilion Parish School Board(not specified)Manufacturing development$357,394
2019LouisianaVernon Parish School Board(not specified)Manufacturing development$16,687
2019LouisianaWebster Parish School Board(not specified)Manufacturing development$925,263
2019LouisianaWinn Parish School Board(not specified)Business attraction/retention/expansion$1,191,478
2019MichiganBangor Township School District(not specified)(not specified)$11,591
2019MichiganCentral Lake School District(not specified)(not specified)$2,000
2019MichiganLakeview Community School District(not specified)(not specified)$1,650
2019MichiganManton Consolidated School District(not specified)(not specified)$967
2019MichiganMesick Consolidated School District(not specified)(not specified)$4,000
2019MichiganPickford School District(not specified)(not specified)$1,000
2019MichiganSouthgate Community School District(not specified)General Economic Development$14,762
2019MichiganWyandotte School District(not specified)General Economic Development$211,684
2019NevadaLincoln County School District(not specified)(not specified)$111,479
2019New JerseyBellmawr School District(not specified)General Economic Development$177,411
2019New JerseyBerlin Borough School District(not specified)Affordable Housing$91,690
2019New JerseyBerlin Township School District(not specified)General Economic Development$86,172
2019New JerseyBernards Township School District(not specified)Affordable Housing$478,527
2019New JerseyFort Lee School District(not specified)General Economic Developmentnot reported
2019New JerseyFreehold Regional High School District(not specified)General Economic Development$621,857
2019New JerseyHackettstown School District(not specified)Affordable Housing$103,031
2019New JerseyHamilton Township School District(not specified)General Economic Development$441,347
2019New JerseyLivingston Board Of Education(not specified)General Economic Development$900,751
2019New JerseyMatawan-Aberdeen Regional School District(not specified)General Economic Development$2,136,552
2019New JerseySpotswood School District(not specified)General Economic Development$364,281
2019New JerseyWestampton Township School District(not specified)General Economic Development$440,656
2019New MexicoHatch Valley Public School District(not specified)General Economic Development$34,496
2019New YorkAllegany-Limestone School District(not specified)General Economic Development$219,197
2019New YorkAllegany-Limestone School District(not specified)General Economic Development$60,130
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