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:	$32,393,094,541	3,626

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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
2019	Nevada	City of North Las Vegas	Aviation Tax Abatement	General Economic Development	$17,395
2019	Illinois	City of Oak Brook	Tax Increment Financing (TIF)	General Economic Development	$460,980
2019	Illinois	City of Oak Forest	Tax Increment Financing (TIF)	Business attraction/retention/expansion	$166,049
2019	Illinois	City of Oak Lawn	Sales Tax Rebate	General Economic Development	$728,225
2019	Kansas	City of Olathe	Various TIF agreements	General Economic Development	$7,820,502
2019	Kansas	City of Olathe	Various Property Tax Abatements	General Economic Development	$1,101,950
2019	Nebraska	City of Omaha	Tax Increment Financing (TIF) Program	General Economic Development (TIF)	$6,929,000
2019	Nebraska	City of Omaha	Employment and Investment Growth Act	Job Creation/Retention	$13,498,000
2019	California	City of Ontario	Various tax abatement programs	General Economic Development	$6,462,045
2019	Florida	City of Orlando	Economic Development Incentives Programs	General Economic Development	$83,708
2019	Florida	City of Orlando	Tax Increment Rebates (TIF)	General Economic Development	$496,503
2019	Kansas	City of Overland Park	Economic Development Revenue Bonds	Job Creation/Retention	$635,278
2019	Kansas	City of Overland Park	Tax Increment Financing	Job Creation/Retention	$615,617
2019	Kansas	City of Overland Park	Sales Tax and Revenue Bonds (STAR Bonds)	Job Creation/Retention	$512,617
2019	Illinois	City of Palatine	Property Tax Rebate	Business attraction/retention/expansion	$1,017,922
2019	Illinois	City of Paris	Tax Increment Financing (TIF)	Affordable Housing	$98,306
2019	Rhode Island	City of Pawtucket	Real Estate Tax Stabilization Program	General Economic Development	$1,264,256
2019	Pennsylvania	City of Philadelphia	Keystone Opportunity Zone Business Income and Receipts Tax Credits	General Economic Development	$51,323,833
2019	Pennsylvania	City of Philadelphia	Rehab and New Construction for Commercial and Industrial Properties	General Economic Development	$37,246,990
2019	Pennsylvania	City of Philadelphia	New Construction for Residential Properties	General Economic Development	$25,354,885
2019	Pennsylvania	City of Philadelphia	Keystone Opportunity Zone Real Estate Tax Credits	General Economic Development	$7,597,836
2019	Pennsylvania	City of Philadelphia	Keystone Opportunity Zone Net Profit Tax Credits	General Economic Development	$7,117,317
2019	Pennsylvania	City of Philadelphia	Rehab Construction for Residential Properties	General Economic Development	$6,969,556
2019	Pennsylvania	City of Philadelphia	Tax Increment Financing (TIF) District(s)	General Economic Development	$4,823,496
2019	Pennsylvania	City of Philadelphia	Community Development Corporation (CDC) Tax Credit	General Economic Development	$3,111,690
2019	Pennsylvania	City of Philadelphia	Development Abatement for New or Improved Residential Properties	General Economic Development	$1,360,061
2019	Pennsylvania	City of Philadelphia	Job Creation Tax Credit Program	General Economic Development	$233,454
2019	Arizona	City of Phoenix	Transaction Privilege Tax Reimbursement	General Economic Development	$2,115,000
2019	Arizona	City of Phoenix	Government Property Lease Excise Tax (GPLET) program	General Economic Development	$5,031,000
2019	Pennsylvania	City of Pittsburgh	Homestead Exemption	General Economic Development	$6,375,472
2019	Pennsylvania	City of Pittsburgh	Residential LERTA	General Economic Development	$3,086,754
2019	Pennsylvania	City of Pittsburgh	Tax Increment Financing	General Economic Development	$2,692,363
2019	Pennsylvania	City of Pittsburgh	Act 77 Exemption	General Economic Development	$2,032,867
2019	Pennsylvania	City of Pittsburgh	Local Economic Stimulus	General Economic Development	$1,433,382
2019	Pennsylvania	City of Pittsburgh	Act 42 Enhanced	General Economic Development	$669,720
2019	Pennsylvania	City of Pittsburgh	Residential Enhanced LERTA	General Economic Development	$364,465
2019	Pennsylvania	City of Pittsburgh	Commercial LERTA	General Economic Development	$98,598
2019	Pennsylvania	City of Pittsburgh	Act 42	General Economic Development	$37,252
2019	Maine	City of Portland	Credit Enhancement Agreements (TIF)	General Economic Development	$3,231,104
2019	Oregon	City of Portland	Historic Property	Historic Preservation	$3,815,207
2019	Oregon	City of Portland	Homebuyer Opportunituy Limited Tax Exemption (HOLTE)	Property improvements	$752,479
2019	Oregon	City of Portland	Multiple-Unit Housing in Core Areas	Housing	$1,090,083
2019	Oregon	City of Portland	Non-Profit Low Income Rental Housing	Affordable Housing	$4,346,690
2019	Oregon	City of Portland	Oregon Enterprise Zone (E-Zone) Program	General Economic Development (EZ)	$2,189,680
2019	Rhode Island	City of Providence	Title 44 Program (historic preservation)	Historic Preservation	$8,638,000
2019	Rhode Island	City of Providence	Historic Property Stabilization Ordinance	Historic Preservation	$2,576,000
2019	Rhode Island	City of Providence	Tax Stabilization for Commercial and Residential Property	Construction/rehabilitation	$157,000
2019	Rhode Island	City of Providence	Neighborhood Revitalization Act	Construction/rehabilitation	$9,000
2019	Illinois	City of Quincy	Enterprise Zone (EZ)	Construction/rehabilitation	$113,261
2019	Illinois	City of Quincy	Agreement with Cullinan-Quincy Mall	Property improvements	$322,376
2019	Illinois	City of Quincy	Agreement with Orix-Prairie Crossing Shopping Center	Retail development	$393,134
2019	South Dakota	City of Rapid City	Cabela's	Business attraction/retention	$1,371,369
2019	South Dakota	City of Rapid City	Saint Joseph Street Student Housing	Housing	$49,264
2019	Pennsylvania	City of Reading	Keystone Opportunity Zone Program	General Economic Development	$414,000
2019	Pennsylvania	City of Reading	Local Economic Revitalization Tax Assistance	General Economic Development	$58,000
2019	Nevada	City of Reno	Energy-related tax incentives	Energy production	$1,649,561
2019	Nevada	City of Reno	Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft	Technology (aviation)	$66,223
2019	Nevada	City of Reno	Abatement for eligible machinery or equipment used by certain new or expanded businesses	Manufacturing development	$55,361
2019	Nevada	City of Reno	Partial abatement of certain taxes imposed on new or expanded data center	Technology (data center)	$9,608
2019	New Mexico	City of Rio Rancho	Stonegate Tax Increment Development District	General Economic Development	$162,160
2019	New Mexico	City of Rio Rancho	Titan City Center, LLC Project - Industrial Revenue Bonds Series 2009	General Economic Development	$136,042
2019	New Mexico	City of Rio Rancho	Petroglyph Real Estate Development Gross Receipts Investment Policy Agreement	General Economic Development	$97,791
2019	New Mexico	City of Rio Rancho	Call, LLC Project - Industrial Revenue Bonds Series 1998A	General Economic Development	$49,294
2019	New Mexico	City of Rio Rancho	Bank America - Industrial Revenue Bonds Series 1998B	General Economic Development	$36,891
2019	New Mexico	City of Rio Rancho	RR Premier Realty, LP Gross Receipts Investment Policy Agreement	General Economic Development	$14,260
2019	New Mexico	City of Rio Rancho	The Village at Rio Rancho Tax Increment Development District	General Economic Development	$1,410
2019	California	City of Riverside	Tax Sharing Agreement	Business attraction/retention/expansion	$599,000
2019	Illinois	City of Rochelle	Agreement with a dealership	Property improvements	$51,165
2019	New York	City of Rochester	Various Tax Abatement Agreements	General Economic Development	$27,187,199
2019	Illinois	City of Rock Island	Tax Increment Financing (TIF)	General Economic Development	$2,369,356
2019	Maryland	City of Rockville	Tax Credit Agreements	General Economic Development	$101,816
2019	Illinois	City of Romeoville	Tax Increment Financing (TIF)	General Economic Development	$3,955,188
2019	Illinois	City of Roselle	Sales Tax Rebate	General Economic Development	$119,060
2019	New Mexico	City of Roswell	Christmas by Krebs - IRB	General Economic Development	$50,000
2019	New Mexico	City of Roswell	Leprino Foods Company	General Economic Development	$300,000
2019	New Mexico	City of Roswell	Sunrise Energy Ventures New Mexico, LLC	General Economic Development	$25,000
2019	Oregon	City of Salem	State of Oregon Enterprise Zone Partial Exempt	General Economic Development	$358,939
2019	Oregon	City of Salem	State of Oregon Enterprise Zone Full Exempt	General Economic Development	$184,920
2019	Oregon	City of Salem	Multiple Unit Housing	General Economic Development	$137,745
2019	Oregon	City of Salem	State of Oregon Historial Property	General Economic Development	$107,811
2019	Oregon	City of Salem	State of Oregon Charitable Low Income Rental Housing Full Exemption	General Economic Development	$38,126
2019	Oregon	City of Salem	Polk County Enterprise Zone Partial Exempt	General Economic Development	$14,602
2019	Texas	City of San Antonio	Tax Increment Financing - Non-Center City Housing Incentive Policy	General Economic Development	$840,000
2019	Texas	City of San Antonio	Economic Development Incentive Fund (EDIF) Program	General Economic Development	$1,174,000
2019	Texas	City of San Antonio	Tax Increment Financing - Center City Housing Incentive Policy	General Economic Development	$1,811,000
2019	Texas	City of San Antonio	City Tax Abatement Program	General Economic Development	$4,121,000
2019	California	City of San Jose	Business Cooperation Program (BCP)	Business attraction/retention/expansion	$157,000
2019	California	City of San Jose	Storefronts Assistance Grant Program	Business attraction/retention/expansion	$201,000
2019	New Mexico	City of Santa Fe	Ridgetop Road, LLC IRB	General Economic Development	$563,073
2019	Georgia	City of Savannah	Enterprise Zones	Job Creation/Retention	$208,039
2019	Illinois	City of Schaumburg	Class 6b	Construction/rehabilitation	$9,435,253
2019	Illinois	City of Schaumburg	Tax Increment Financing (TIF)	Redevelopment/revitalization	$3,772,972
2019	Arizona	City of Scottsdale	Transaction Privilege Tax Agreements	General Economic Development	$181,552
2019	Washington	City of Seattle	High Technology	Job Creation/Retention	$16,767,000
2019	Washington	City of Seattle	Historic Properties Incentives	Historic Preservation	$1,034,000
2019	Washington	City of Seattle	Data Center Server Equipment and Power Infrastructure	Technology	$233,000
2019	Washington	City of Seattle	Single-family Dwelling Improvement	Housing	$117,000
2019	Washington	City of Seattle	Current Use	Conservation of farmland, forest, open space, or water	$46,000
2019	Washington	City of Seattle	Multifamily Property Tax Exemption (MFTE)	Affordable Housing	$11,000
2019	Louisiana	City of Shreveport	Tax Rebate Incentive Pay (TRIP)	Charity/nonprofit/government assistance	$30,266
2019	Louisiana	City of Shreveport	Industrial Tax Exemption Program (ITEP)	General Economic Development	$1,631,124