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	Kansas	Olathe Unified School District 233	Property Tax Abatement Programs	General Economic Development	$3,582,799
2020	Oklahoma	Oklahoma County	Various Property Tax tax abatements	Capital investment	$510,305
2020	Oklahoma	Oklahoma City School District I-89	Tax Increment Financing (TIF)	General Economic Development	$1,840,000
2020	Oklahoma	Oklahoma City School District I-89	Five Year Ad Valorem Tax Exemption for Manufacturing	General Economic Development	$18,989,000
2020	Oklahoma	Oklahoma City	Retail Incentive Policy	General Economic Development	$1,460,000
2020	Oklahoma	Oklahoma City	TIF - Economic Development Project Plan	General Economic Development (TIF)	$3,343,000
2020	Oklahoma	State of Oklahoma	Oklahoma Film Enhancement Rebate	Film, TV, and/or media	$5,070,000
2020	Oklahoma	State of Oklahoma	Quality Events Program	Tourism development	$7,000
2020	Oklahoma	State of Oklahoma	Historic Rehabilitation Tax Credits Program	Historic Preservation	$1,920,000
2020	Oklahoma	State of Oklahoma	Quality Jobs Program	Job Creation/Retention	$53,585,000
2020	Oklahoma	State of Oklahoma	Cigarette Tax Tribal Compacts	Tobacco	$60,671,000
2020	Ohio	State of Ohio	Job Creation Credit	Technology (data center)	$229,854,000
2020	Ohio	State of Ohio	Job Retention Credit	Job Creation/Retention	$36,786,000
2020	Ohio	State of Ohio	Historic Preservation Tax Credit	Historic Preservation	$24,602,000
2020	Ohio	State of Ohio	Motion Picture Tax Credit	Film, TV, and/or media	$11,717,000
2020	Ohio	State of Ohio	New Markets Tax Credit	Community development	$7,154,000
2020	South Carolina	Oconee County School District	(not specified)	(not specified)	$4,312,000
2020	Michigan	Oakland County	Industrial Facilities Exemption	Industrial development	$646,239
2020	Michigan	Oakland County	Payment in lieu of Taxes Tax Abatement Program	Affordable Housing	$324,388
2020	Michigan	Oakland County	Brownfield Redevelopment Agreements	Environmental protection	$658,025
2020	Michigan	Oakland County	Property Property Tax Exemptions	General Economic Development	$705,415
2020	Ohio	Oak Hills Local School District	Solar Abatement Programs	Conservation of farmland, forest, open space, or water	$131,270
2020	Michigan	Novi	Industrial Facilities Tax Exemption	Industrial development	$245,000
2020	Ohio	Northwest Local School District (Hamilton)	Tax Increment Financing (TIF)	General Economic Development	$375,855
2020	Ohio	Northwest Local School District (Hamilton)	Community Reinvestment Program	General Economic Development	$172,259
2020	Ohio	Northwest Local School District (Hamilton)	Enterprize Zone (EZ)	General Economic Development	not reported
2020	Missouri	North Kansas City School District 74	Village of Claycomo Tax Abatements	General Economic Development	$144,906
2020	Missouri	North Kansas City School District 74	City of Gladstone Tax Abatements	General Economic Development	$628,448
2020	Missouri	North Kansas City School District 74	North Kansas City Tax Abatements	General Economic Development	$2,135,663
2020	Missouri	North Kansas City School District 74	Kansas City Tax Abatements	General Economic Development	$9,457,645
2020	South Carolina	North Charleston	Property Tax Abatement of Charleston County	General Economic Development	$15,777,000
2020	North Carolina	State of North Carolina	Job Development Investment Grant (JDIG)	Job Creation/Retention	$43,460,000
2020	New York	Niagara Wheatfield Central School District	Various Property Tax Abatement Programs	General Economic Development	$2,986,305
2020	South Carolina	Newberry County School District	(not specified)	(not specified)	$11,873,000
2020	New York	New York City	Low Income Housing Program 420-C	Affordable Housing	$285,800,000
2020	New York	New York City	Relocation and Assistance Program (REAP), Lower Manhattan Relocation and Employment Assistance Program for Eligible Benefits (LMREAP-EB) and Lower Manhattan Relocation and Employment Assistance Program for Special Eligible Benefits (LMREAP-SEB)	Business attraction/retention/expansion	$31,000,000
2020	New York	New York City	Build NYC Tax Abatement Program	Construction/rehabilitation	$1,023,000
2020	New York	New York City	The Commercial Revitalization (CRP) and Commercial Expansion (CEP)s	Construction/rehabilitation	$14,200,000
2020	New York	New York City	Urban Development Action Area Programs (UDAAP)	Construction/rehabilitation	$22,000,000
2020	New York	New York City	Industrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP)	Construction/rehabilitation	$840,000,000
2020	New York	New York City	Commercial Conversion Programs 421-a, 421-b, 421-g	Construction/rehabilitation	$1,600,700,000
2020	New York	New York City	Solar Electric Generating System (SEGS) Abatement Programs	Energy production	$20,400,000
2020	New York	New York City	Industrial Incentive Program - Sales Tax Abatement	General Economic Development	$750,000
2020	New York	New York City	Industrial Incentive Program - Mortgage Record Tax Abatement	General Economic Development	$937,000
2020	New York	New York City	Commercial Growth Program - Mortgage Recording Tax Abatement	General Economic Development	$2,268,000
2020	New York	New York City	Commercial Growth Program - Sales Tax Abatement	General Economic Development	$7,051,000
2020	New York	New York City	Industrial Incentive Program - PILOT	General Economic Development	$37,788,000
2020	New York	New York City	Commercial Growth Program - PILOT	General Economic Development	$130,142,000
2020	New York	New York City	Division of Alternative Management Programs (DAMP)	Housing	$46,800,000
2020	New York	New York City	J51 Program	Housing	$301,100,000
2020	New York	New York City	Major Capital Improvement (MCI) Program	Property improvements	$16,600,000
2020	New York	New York City	Sports Arean Used by NHL and NBA	Sports and other mega events	$42,500,000
2020	New York	New York City	Battery Park City Authority	Charity/nonprofit/government assistance	$138,200,000
2020	New York	New York City	Empire State Development Corporation	Construction/rehabilitation	$314,000,000
2020	New York	State of New York	Low Income Housing Credit	Affordable Housing	$41,000,000
2020	New York	State of New York	Brownfields	Brownfield rehabilitation	$130,000,000
2020	New York	State of New York	Excelsior Jobs Program and Empire State Job Retention Program Credit	Business attraction/retention/expansion	$168,000,000
2020	New York	State of New York	New York Youth Jobs Program	Child/youth services	$40,000,000
2020	New York	State of New York	Film & Commercial Production Credit	Film, TV, and/or media	$636,000,000
2020	New York	State of New York	Other tax abatement programs	General Economic Development	$20,000,000
2020	New York	State of New York	Industrial Development Agencies (IDAs)	General Economic Development	$97,000,000
2020	New York	State of New York	Empire Zones	Job Creation/Retention	$31,000,000
2020	New York	State of New York	Qualified Empire Zones Enterprise	Job Creation/Retention	$58,000,000
2020	New Mexico	State of New Mexico	Film Production Tax Credit	Film, TV, and/or media	$55,600,000
2020	New Jersey	State of New Jersey	Business Employment Incentive Program	Technology (various)	$45,860,000
2020	New Jersey	State of New Jersey	Business Retention and Relocation Assistance Grant Program (BRRAG)	Business attraction/retention/expansion	$5,922,000
2020	New Jersey	State of New Jersey	Economic Redevelopment and Growth (ERG) Program	Business attraction/retention/expansion	$62,523,000
2020	New Jersey	State of New Jersey	Grow New Jersey Assistance Program (GROW NJ)	Job Creation/Retention	$133,126,000
2020	New Jersey	State of New Jersey	Public Infrastructure Projects; Film and Digital Media Tax Credit Program; Angel Investor Tax Credit Program	Film, TV, and/or media	$2,380,000
2020	New Jersey	State of New Jersey	Technology Business Tax Certificate Transfer (NOL) Program	Technology (biotech)	$60,000,000
2020	New Jersey	State of New Jersey	Urban Transit Hub Tax Credit Program (HUB)	Capital investment	$86,454,000
2020	New Hampshire	State of New Hampshire	Education Tax Credit	Educational development	$1,009,000
2020	New Hampshire	State of New Hampshire	Economic Revitalization Zone Tax Credit (ERZTC)	Community development	$610,000
2020	Nevada	State of Nevada	Transferable Tax Credits	Capital investment	$22,250,000
2020	Nevada	State of Nevada	Green Building Tax Abatements	Environmental protection	$5,094,000
2020	Nevada	State of Nevada	Tax Abatements for Businesses	Business attraction/retention/expansion	$3,073,000
2020	Nevada	State of Nevada	Capital Investments of at least $3.5 Billion Tax Abatement	Business attraction/retention/expansion	$1,341,000
2020	Nevada	State of Nevada	Renewable Energy Tax Abatements	Energy production	$1,007,000
2020	Nebraska	State of Nebraska	The Affordable Housing Tax Credit Act	Affordable Housing	not reported
2020	Nebraska	State of Nebraska	Beginner Farmer Tax Credit Act	Agricultural development	$1,677,000
2020	Nebraska	State of Nebraska	Nebraska Advantage Microenterprise Tax Credit Act	Business attraction/retention/expansion	$623,000
2020	Nebraska	State of Nebraska	Nebraska Advantage Rural Development Act	Business attraction/retention/expansion	$1,916,000
2020	Nebraska	State of Nebraska	Angel Investment Tax Credit	Capital investment	$6,127,000
2020	Nebraska	State of Nebraska	Invest Nebraska Act	Capital investment	not reported
2020	Nebraska	State of Nebraska	Community Development Assistance Act	Community development	$108,000
2020	Nebraska	State of Nebraska	New Market Job Growth Investment Tax Credit	Community development	$12,082,000
2020	Nebraska	State of Nebraska	Nebraska Job Creation and Mainstreet Revitalization Act	Historic Preservation	$4,559,000
2020	Nebraska	State of Nebraska	Employment and Investment Growth	Job Creation/Retention	$45,399,000
2020	Nebraska	State of Nebraska	Nebraska Advantage Rural Development Act	Job Creation/Retention	$184,005,000
2020	New York	Nassau County	Various PILOT Agreements	General Economic Development	$20,638,000
2020	New York	Nassau County	Various PILOT Agreements	Construction/rehabilitation	$20,215,000
2020	New York	Nassau County	Various PILOT Agreements	General Economic Development	$1,271,000
2020	Alaska	Municipality of Anchorage	Agreement with Span Alaska	General Economic Development	$7,550,088
2020	Oregon	Multnomah County	Low Income Rental Housing	Job Creation/Retention	$2,557,000
2020	Oregon	Multnomah County	Enterprise Zone	Job Creation/Retention	$3,400,000
2020	Oregon	Multnomah County	New Housing Homebuyer Opportunity Limited Tax Exemptions	Job Creation/Retention	$407,000
2020	Oregon	Multnomah County	Core Area Multi-Unit and Transit Oriented Development	Job Creation/Retention	$448,000
2020	Oregon	Multnomah County	Historic Property	Job Creation/Retention	$2,106,000
2020	Oregon	Multnomah County	Riparian Habitat Land	Job Creation/Retention	$3,000
2020	South Carolina	Mount Pleasant	Property Tax Abatement of Charleston County	General Economic Development	$54,000
2020	Ohio	Montgomery County	Various Enterprise Zones Agreements	Job Creation/Retention	$2,076,138