Alabama
AL
Alabama
State
2019
Various Other Tax Abatement Programs
Various
Multiple
State of Alabama
Property Tax; Gross Utility Taxes; Sales and Use Taxes
Multiple
(not specified)
$84,844,000
$0
$84,844,000
Other tax abatement programs include the Reinvestment and Abatements Act (code section 40-9G), the Tax Incentive Reform Act of 1992 (code section 40-9B), the Brownfield Development Tax Abatement (code section 40-9C), and the Economic Incentive Enhancement Act of 2007 (code section 40-9D).
https://comptroller.alabama.gov/acfr-2/
88
Alabama
AL
Alabama
State
2019
New Markets Tax Credit Program
Redevelopment/revitalization
Code of Alabama 1975, Section 41-9-218
State of Alabama
Income Taxes; Financil Institution Excise Taxes; Insurance Premium Taxes;
Tax Credit
(not specified)
$15,719,000
$0
$15,719,000
(none)
https://comptroller.alabama.gov/acfr-2/
89
Alabama
AL
Alabama
State
2019
Certified Capital Company Program
General Economic Development
Code of Alabama 1975, Section 40-14B
State of Alabama
Insurance Premium Taxes
Tax Credit
The qualifying activities of the business must be manufacturing, processing, assembling products, or conducting research and development. Failure to meet the requirements could result in decertification and result in recapture of credits claimed and forfeiture of future credits.
$15,593,000
$0
$15,593,000
(none)
https://comptroller.alabama.gov/acfr-2/
90
Alabama
AL
Alabama
State
2019
Film Incentive Program
Film, TV, and/or media
Code of Alabama 1975, Section 41-7A-3
State of Alabama
Sales, Use, and Lodging Taxes
Tax Rebate
(not specified)
$10,979,000
$0
$10,979,000
(none)
https://comptroller.alabama.gov/acfr-2/
91
Alabama
AL
Alabama
State
2019
Growing Alabama Credit Program
General Economic Development
Code of Alabama 1975, Section 40-18-403
State of Alabama
Income Tax
Tax Credit
(not specified)
$7,514,000
$0
$7,514,000
(none)
https://comptroller.alabama.gov/acfr-2/
92
Alabama
AL
Alabama
State
2019
Historic Rehabilitation Tax Credit Program
Historic Preservation
Code of Alabama 1975, Section 40-9F
State of Alabama
Income Taxes; Financial Institutional Excise Taxes
Tax Credit
(not specified)
$7,155,000
$0
$7,155,000
(none)
https://comptroller.alabama.gov/acfr-2/
93
Alabama
AL
Alabama
State
2019
Jobs Credit Program
Job Creation/Retention
Code of Alabama 1975, Section 40-18-375
State of Alabama
Utility Tax
Tax Credit; tax refund
(not specified)
$1,007,000
$0
$1,007,000
(none)
https://comptroller.alabama.gov/acfr-2/
94
Alabama
AL
Alabama
State
2019
Investment Credit Program
General Economic Development
Code of Alabama 1975, Section 40-18-376
State of Alabama
Income Taxes; Financil Institution Excise Taxes; Insurance Premium Taxes; Utility Taxes
Tax Credit
(not specified)
$748,000
$0
$748,000
(none)
https://comptroller.alabama.gov/acfr-2/
95
Alabama
AL
Alabama
State
2019
Port Credit Program
Port operations
Code of Alabama 1975, Section 40-18-403
State of Alabama
Income Tax
Tax Credit
(not specified)
$97,000
$0
$97,000
(none)
https://comptroller.alabama.gov/acfr-2/
96
Alabama
AL
Alabama
State
2019
Apprenticeship Alabama Program
General Economic Development
Code of Alabama 1975, Section 40-18-422
State of Alabama
Income Taxes; Financial Institutional Excise Taxes
Tax Credit
(no provisions for recapture)
$74,000
$0
$74,000
(none)
https://comptroller.alabama.gov/acfr-2/
97
Alabama
AL
Baldwin County
County
2019
General Tax Abatements
Amusement
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Foley
Sales Tax; Personal Property Tax
Tax Abatement
(not specified)
$45,736
$0
$45,736
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
98
Alabama
AL
Baldwin County
County
2019
General Tax Abatements
Hotel Construction
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Foley
Personal Property Tax
Tax Abatement
(not specified)
$42,987
$0
$42,987
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
99
Alabama
AL
Baldwin County
County
2019
General Tax Abatements
Industrial Expansion
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Foley
Sales Tax; Property Tax; Personal Property Tax
Tax Abatement
(not specified)
$18,576
$0
$18,576
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
100
Alabama
AL
Baldwin County
County
2019
General Tax Abatements
Industrial Expansion
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Fairhope
Property Tax; Personal Property Tax
Tax Abatement
(not specified)
$5,283
$0
$5,283
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
101
Alabama
AL
Baldwin County
County
2019
General Tax Abatements
Industrial Expansion
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Bay Minette
Sales Tax; Property Tax; Personal Property Tax
Tax Abatement
(not specified)
$4,296
$0
$4,296
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
102
Alabama
AL
Baldwin County
County
2019
General Tax Abatements
Industrial Expansion
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Loxley
Sales Tax; Property Tax; Personal Property Tax
Tax Abatement
(not specified)
$2,385
$0
$2,385
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
103
Alabama
AL
Baldwin County
County
2019
General Tax Abatements
Industrial Expansion
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Robertsdale
Personal Property Tax
Tax Abatement
(not specified)
$612
$0
$612
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
104
Alabama
AL
Baldwin County
County
2019
General Tax Abatements
Industrial Expansion
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Spanish Fort
Personal Property Tax
Tax Abatement
(not specified)
$31
$0
$31
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
105
Alabama
AL
City of Birmingham
Municipality
2019
General Tax Abatements
General Economic Development
Amendment 772 of the Constitution of Alabama
City of Birminghame
Sales & Use Tax; Occupational Tax
Tax rebate
Some agreements provide for the repayment to the City of the rebated amount if the entity ceases to operate its business for a certain length of time or fails to profuce a certain level of employment.
$5,346,189
$0
$5,346,189
Lists the recepients: Serra Automobile Delaerships, Limbaugh Toyota. Trinity Medical Center/Daniel Corporation
https://data.birminghamal.gov/dataset/comprehensive-annual-financial-reports/resource/dde72bfa-723e-466d-85e0-ee6f9af3d8f1
106
Alabama
AL
City of Huntsville
Municipality
2019
Various tax abatement programs
General Economic Development
Section 40-9B1 et seq., Code of Alabama 1975
Huntsville
Sales and Use Tax
Tax Abatement
(not specified)
$16,400,000
$0
$16,400,000
(none)
https://www.huntsvilleal.gov/government/finances-budget/current-adopted-budget-capital-improvements-plan/
107
Alabama
AL
City of Mobile
Municipality
2019
Various Abatement Programs
General Economic Development
Amendment 772 of the Constitution of Alabama.
Mobile, Alabama
Sales and Use Taxes
Tax rebate
(not specified)
$3,876,012
$0
$3,876,012
(none)
https://www.cityofmobile.org/business/financials/
108
Alabama
AL
City of Mobile
Municipality
2019
Various Abatement Programs - IDB
General Economic Development
Amendment 772 of the Constitution of Alabama.
Industrial Development Board of the City of Mobile, AL
Property Tax
Tax Abatement
(not specified)
$643,120
$0
$643,120
(none)
https://www.cityofmobile.org/business/financials/
109
Alabama
AL
City of Montgomery
Municipality
2019
Various Sales Tax Abatements
General Economic Development
Tax Reform Act of 1992 (Chapter 9B, Title 40, Code of Alabama 1975) and The Alabama Reinvestment & Abatements Act (Chapter 9G, Title 40, Code of Alabama 1975).
Industrial Development Board of Montgomery
Sales Tax
Exemptions on purchases
(not specified)
$6,000,000
$0
$6,000,000
(none)
https://www.montgomeryal.gov/city-government/mayor-s-office/financial-reports
110
Alabama
AL
City of Montgomery
Municipality
2019
Various Property Tax Abatements
General Economic Development
Tax Reform Act of 1992 (Chapter 9B, Title 40, Code of Alabama 1975) and The Alabama Reinvestment & Abatements Act (Chapter 9G, Title 40, Code of Alabama 1975).
Montgomery, Alabama
Property Tax
Reduction in assessed value; Tax Exemption
Some
$1,550,053
$0
$1,550,053
Some agreements provide for the repayment to the City of abated amounts if the entity ceases to operate its business for a certain length of time or fails to produce a certain level of employment.
https://www.montgomeryal.gov/city-government/mayor-s-office/financial-reports
111
Alabama
AL
City of Tuscaloosa
Municipality
2019
Various Lodging Tax Agreements
General Economic Development
Amendment No. 772 to the Constitution of Alabama (1901)
Tuscaloosa, Alabama
Lodging Tax
Tax Abatement
(not specified)
$668,447
$0
$668,447
(none)
https://www.tuscaloosa.com/government/annualreports
112
Alabama
AL
City of Tuscaloosa
Municipality
2019
Various Sales Tax Agreement
General Economic Development
Amendment No. 772 to the Constitution of Alabama (1901)
Tuscaloosa, Alabama
Sales Tax
Tax Abatement
(not specified)
$476,909
$0
$476,909
(none)
https://www.tuscaloosa.com/government/annualreports
113
Alabama
AL
City of Tuscaloosa
Municipality
2019
Various Property Tax Agreements
General Economic Development
Amendment No. 772 to the Constitution of Alabama (1901)
Tuscaloosa, Alabama
Property Tax
Tax Abatement
(not specified)
$256,393
$0
$256,393
(none)
https://www.tuscaloosa.com/government/annualreports
114
Alabama
AL
City of Tuscaloosa
Municipality
2019
Construction Mitigation Program
General Economic Development
Amendment No. 772 to the Constitution of Alabama (1901)
Tuscaloosa, Alabama
Sales Tax; Property Tax Property Tax; Business License
Tax Abatement
(not specified)
$16,189
$0
$16,189
(none)
https://www.tuscaloosa.com/government/annualreports
115
Alabama
AL
Jefferson County
County
2019
Birmingham Industrial Development Board Abatements
Business attraction/retention/expansion
Chapter 94, Title 11 of the Code of Alabama (1975)
Birmingham Industrial Development Board
Property Tax
Tax Abatement
(not specified)
$2,180,000
$0
$2,180,000
(none)
https://www.jccal.org/Default.asp?ID=1019&pg=Audits+%26+Financials&subcatid=23
116
Alabama
AL
Jefferson County
County
2019
Various Property Tax Abatements Agreements
General Economic Development
Alabama Tax Incentive Reform Act of 1992, Section 40-9B-1 et seq., of the Code of Alabama (1975)
Jefferson County, Alabama
Property Tax
Tax Abatement
(not specified)
$3,615,000
$0
$3,615,000
Abated by Birmingham-Jefferson County Port Authority
https://www.jccal.org/Default.asp?ID=1019&pg=Audits+%26+Financials&subcatid=23
117
Alabama
AL
Mobile County
County
2019
Various Property Tax Abatements
Business attraction/retention/expansion/Jobs
11-54-80 et seq., Code of Alabama (1975); Tax Incentive Reform Act of 1995, codified at 40-9b-1-13, et seq., Code of Alabama (1975); and Alabama Reinvestment and Abatement Act, 2015-24 Acts of Alabama
Industrial Development Board of the City of Mobile, Alabama
Property Tax
Tax Abatement
(not specified)
$10,012,540
$0
$10,012,540
(none)
https://www.mobilecountyal.gov/departments/budget-and-finance/
118
Alabama
AL
Mobile County
County
2019
Various Sales Tax Abatements
Business attraction/retention/expansion/Jobs
11-54-80 et seq., Code of Alabama (1975); Tax Incentive Reform Act of 1995, codified at 40-9b-1-13, et seq., Code of Alabama (1975); and Alabama Reinvestment and Abatement Act, 2015-24 Acts of Alabama
Industrial Development Board of the City of Mobile, Alabama
Sales Tax
Tax Abatement
(not specified)
$912,956
$0
$912,956
(none)
https://www.mobilecountyal.gov/departments/budget-and-finance/
119
Alabama
AL
Tuscaloosa County
County
2019
Hunt Refining Company
Refinery Expansion
Alabama Tax Incentive Reform Act of 1992
Tuscaloosa County Industrial Development Authority
Property Tax
Tax Abatement
(not specified)
$463,417
$0
$463,417
(none)
https://examiners.alabama.gov/audit_reports.aspx
120
Alabama
AL
Tuscaloosa County
County
2019
Mercedes-Benz U. S. International, Inc
Automobile plant expansion
Alabama Tax Incentive Reform Act of 1992
Tuscaloosa County Industrial Development Authority
Property Tax
Tax Abatement
(not specified)
$132,734
$0
$132,734
(none)
https://examiners.alabama.gov/audit_reports.aspx
121
Alaska
AK
Ketchikan Gateway Borough
County
2019
Agreement with Alaska Industrial Development and Export Authority (AIDEA)
Transportation
(not specified)
Ketchikan Gateway Borough
Real Property Tax
(not specified)
(not specified)
$294,415
$0
$294,415
The shipyard is owned by the Alaska Industrial Development and Export Authority
https://www.borough.ketchikan.ak.us/340/Financial-Information
243
Alaska
AK
Ketchikan Gateway Borough
County
2019
Agreements with Ketchikan Indian Community and Tlingit Haida Regional Housing Authority
Affordable Housing
(not specified)
Ketchikan Gateway Borough
(not specified)
(not specified)
(not specified)
$42,709
$0
$42,709
(none)
https://www.borough.ketchikan.ak.us/340/Financial-Information
244
Arizona
AZ
Arizona
State
2019
Rio Nuevo Tax Increment Financing (TIF) District
General Economic Development (TIF)
General Economic Development (TIF)
State of Arizona
Sales Tax
Tax Increment Financing (TIF)
(not specified)
$419,000
$0
$419,000
(none)
https://gao.az.gov/financials/acfr
277
Arizona
AZ
City of Chandler
Municipality
2019
Government Property Lease Excise Tax (GPLET) program
General Economic Development
Arizona Revised Statutes 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Abatement
(not specified)
$144,941
$0
$144,941
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
278
Arizona
AZ
City of Chandler
Municipality
2019
Various economic development programs (TIF)
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Increment Financing (TIF)
(not specified)
$526,942
$0
$526,942
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
279
Arizona
AZ
City of Phoenix
Municipality
2019
Transaction Privilege Tax Reimbursement
General Economic Development
City Council approval of development agreements.
Phoenix, Arizona
Transaction Privilege Taxes
Tax Rebate
No provisions for recapture
$2,115,000
$0
$2,115,000
(none)
https://www.phoenix.gov/finance/annualreports
280
Arizona
AZ
City of Phoenix
Municipality
2019
Government Property Lease Excise Tax (GPLET) program
General Economic Development
Arizona Revised Statutes (ARS) Title 42, Chapter 6, Article 6, Sections 42-6201, 42-6203, 42-6208, and 42-6209.
Phoenix, Arizona
Real Property Tax
Tax replacement
No provisions for recapture
$5,031,000
$0
$5,031,000
(none)
https://www.phoenix.gov/finance/annualreports
281
Arizona
AZ
City of Scottsdale
Municipality
2019
Transaction Privilege Tax Agreements
General Economic Development
City Council resolution
Scottsdale, Arizona
Transaction Privilege Taxes
Tax Rebate
(not specified)
$181,552
$0
$181,552
Provided breakdown by unnamed recipients
https://www.scottsdaleaz.gov/finance/annual-financial-report
282
Arkansas
AR
Arkansas
State
2019
Low Income Housing Program
Affordable Housing
Arkansas Code Annotated Section 26-51-1701 - 26-51-1705
State of Arkansas
Income Tax
Tax Credit
If a portion of the federal income Tax Credit is required to be recaptured, the taxpayer must repay a portion of the related State income Tax Credit
$305,000
$0
$305,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
346
Arkansas
AR
Arkansas
State
2019
InvestArk Program
Business attraction/retention/expansion
Arkansas Code Ann. 15-4-2706(c)
State of Arkansas
Sales and Use Tax
Tax Credit
(qualification-based: no provisions for recapture)
$46,072,000
$0
$46,072,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
347
Arkansas
AR
Arkansas
State
2019
Wetland and Riparian Zone Program
Conservation of farmland, forest, open space, or water
Arkansas Code Ann. 26-51-1501 - 26-51-1510
State of Arkansas
Income Tax
Tax Credit
If the project is not maintained for 10 years after completion, a pro rata share of the income Tax Credits used shall be recaptured.
$269,000
$0
$269,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
348
Arkansas
AR
Arkansas
State
2019
Water Resource Conservation and Development Program
Conservation of farmland, forest, open space, or water
Arkansas Code Ann. 26-51-1001
State of Arkansas
Income Tax
Tax Credit
If the project is not maintained for 10 years after completion, a pro rata share of the income Tax Credits used shall be recaptured.
$541,000
$0
$541,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
349
Arkansas
AR
Arkansas
State
2019
Advantage Arkansas Program
Job Creation/Retention
Arkansas Code Ann. 15-4-2705
State of Arkansas
Income Tax
Tax Credit
Benefits must be repaid
$936,000
$0
$936,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
350
Arkansas
AR
Arkansas
State
2019
Tax Back Program
Job Creation/Retention
Arkansas Code Ann. 15-4-2706(d)
State of Arkansas
Sales and Use Tax
Tax refund
(qualification-based: no provisions for recapture)
$959,000
$0
$959,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
351
Arkansas
AR
Arkansas
State
2019
Major Maintenance and Improvement Program
Job Creation/Retention
Arkansas Code Ann. 15-4-3501
State of Arkansas
Sales and Use Tax
Tax refund
(qualification-based: no provisions for recapture)
$1,281,000
$0
$1,281,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
352
Arkansas
AR
Arkansas
State
2019
ArkPlus Program
Job Creation/Retention
Arkansas Code Ann. 15-4-2706(b)
State of Arkansas
Income Tax; Sales and Use Tax
Tax Credit
(qualification-based: no provisions for recapture)
$5,049,000
$0
$5,049,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
353
Arkansas
AR
Arkansas
State
2019
Targeted Research Program
Research and development
Arkansas Code Ann. 15-4-2708(c)
State of Arkansas
Income Tax
Tax Credit
(qualification-based: no provisions for recapture)
$289,000
$0
$289,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
354
Arkansas
AR
Arkansas
State
2019
In-House Research and Development Program
Research and development
Arkansas Code Ann. 15-4-2708(b)
State of Arkansas
Income Tax
Tax Credit
(qualification-based: no provisions for recapture)
$3,999,000
$0
$3,999,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
355
Arkansas
AR
Arkansas
State
2019
Tourism Development Program
Tourism development
Arkansas Code Ann. 15-11-501 - 15-11-511
State of Arkansas
Sales and Use Tax
Tax Credit
(qualification-based: no provisions for recapture)
$1,880,000
$0
$1,880,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
356
Arkansas
AR
City of Little Rock
Municipality
2019
Payment in lieu of Taxes (PILOT) Agreement - City of Little Rock
General Economic Development
Municipalities and Counties Industrial Development Revenue Bond Law, Ark. Code Ann. §§ 14-164- 201 to 224
City of Little Rock
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$1,313,079
$426,273
$886,806
(none)
https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/
357
Arkansas
AR
Little Rock School District
School District
2019
Payment in lieu of Taxes (PILOT) Agreement - Little Rock School District
General Economic Development
Municipalities and Counties Industrial Development Revenue Bond Law, Ark. Code Ann. §§ 14-164- 201 to 224
City of Little Rock
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$3,627,394
$1,195,109
$2,432,285
Disclosures reported by City of Little Rock
https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/
358
Arkansas
AR
Pulaski County
County
2019
Payment in lieu of Taxes (PILOT) Agreement - Pulaski County
General Economic Development
Municipalities and Counties Industrial Development Revenue Bond Law, Ark. Code Ann. §§ 14-164- 201 to 224
City of Little Rock
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$559,348
$181,584
$377,764
Includes only abatements reported by City of Little Rock, amount might be largerbecause other jursidiction PILOTs are not incuded
https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/
359
Arkansas
AR
Pulaski County Special School District
School District
2019
Payment in lieu of Taxes (PILOT) Agreement -Pulaski County Special School District
General Economic Development
Municipalities and Counties Industrial Development Revenue Bond Law, Ark. Code Ann. §§ 14-164- 201 to 224
City of Little Rock
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$47,355
$0
$47,355
Disclosures reported by City of Little Rock
https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/
360
California
CA
City of Anaheim
Municipality
2019
Economic Assistance Agreement (GardenWalk Retail)
General Economic Development
(not specified)
Anaheim, California
(N/A - grant-based)
Reimbursement
(not specified)
$275,000
$0
$275,000
(none)
https://www.anaheim.net/2846/Financial-Reports-Documents
467
California
CA
City of Anaheim
Municipality
2019
Economic Assistance Agreement (DoubleTree Hotel)
General Economic Development
(not specified)
Anaheim, California
(N/A - grant-based)
Reimbursement
(not specified)
$657,000
$0
$657,000
(none)
https://www.anaheim.net/2846/Financial-Reports-Documents
468
California
CA
City of Los Angeles
Municipality
2019
Development Incentive Program: Village at Westfield Topanga Project
General Economic Development
(not specified)
City of Los Angeles
(not specified)
(not specified)
(not specified)
$1,300,000
$0
$1,300,000
(none)
https://lacontroller.org/financial-reports/
469
California
CA
City of Los Angeles
Municipality
2019
Development Incentive Program: Metropolis Hotel Project
General Economic Development
(not specified)
City of Los Angeles
(not specified)
(not specified)
(not specified)
$3,600,000
$0
$3,600,000
(none)
https://lacontroller.org/financial-reports/
470
California
CA
City of Los Angeles
Municipality
2019
Development Incentive Program: 901 Olympic North Hotel Project
General Economic Development
(not specified)
City of Los Angeles
(not specified)
(not specified)
(not specified)
$4,100,000
$0
$4,100,000
(none)
https://lacontroller.org/financial-reports/
471
California
CA
City of Los Angeles
Municipality
2019
Development Incentive Program: Wilshire Grand Hotel Project
General Economic Development
(not specified)
City of Los Angeles
(not specified)
(not specified)
(not specified)
$10,400,000
$0
$10,400,000
(none)
https://lacontroller.org/financial-reports/
472
California
CA
City of Los Angeles
Municipality
2019
Convention Center Headquarters Hotel Project
General Economic Development
(not specified)
City of Los Angeles
(not specified)
(not specified)
(not specified)
$12,800,000
$0
$12,800,000
(none)
https://lacontroller.org/financial-reports/
473
California
CA
City of Los Angeles
Municipality
2019
Mills Act Historical Property Agreements
Historic Preservation
State Government Code Section 50280 et seq.: State of California Mills Act
City of Los Angeles
Property Tax
Reduction of assessed value
(not specified)
$1,400,000
$0
$1,400,000
(none)
https://lacontroller.org/financial-reports/
474
California
CA
City of Ontario
Municipality
2019
Various tax abatement programs
General Economic Development
(not specified)
City of Ontario
Sales and Use Tax
Tax Abatement
(not specified)
$6,462,045
$0
$6,462,045
(none)
475
California
CA
City of Riverside
Municipality
2019
Tax Sharing Agreement
Business attraction/retention/expansion
(not specified)
Riverside, California
Sales Tax; Property Tax
Tax Rebate
(not specified)
$599,000
$0
$599,000
(none)
476
California
CA
City of San Jose
Municipality
2019
Business Cooperation Program (BCP)
Business attraction/retention/expansion
State Sales and Use Tax Regulation 1699.6;
City of San Jose
Sales and Use Tax
Tax Rebate
(not specified)
$157,000
$0
$157,000
(none)
https://www.sanjoseca.gov/your-government/departments/finance/reports/-folder-447
477
California
CA
City of San Jose
Municipality
2019
Storefronts Assistance Grant Program
Business attraction/retention/expansion
(not specified)
City of San Jose
(N/A - grant-based)
Reimbursement
(not specified)
$201,000
$0
$201,000
(none)
https://www.sanjoseca.gov/your-government/departments/finance/reports/-folder-447
478
Colorado
CO
Adams County
County
2019
Various tax abatement agreements
Business attraction/retention/expansion
Authority of the Board
Adams County
Real Property Tax; Personal Property Tax
Tax Rebate
(not specified)
$291,298
$0
$291,298
(none)
https://adcogov.org/annual-financial-report-afr
623
Colorado
CO
Arapahoe County
County
2019
Various Personal Property Tax Abatement Agreements
General Economic Development
Colorado Revised Statute Sec. 30-11-123.
Arapahoe County
Personal Property Tax
Payment or credit
Yes
$96,704
$0
$96,704
In the event of default by the taxpayer, the maximum amount recoverable by the County is the amount of incentive payments paid to the taxpayer under the agreement.
https://www.arapahoegov.com/379/Annual-Reports
624
Colorado
CO
City and County of Denver
City/County
2019
Business Incentive Agreements
Business attraction/retention/expansion
Sections 30-11-123 and 31-15-903, CRS, and Chapter 53, Article XVI, DRMC
The City and County of Denver
Personal Property Tax
Tax Credit
Yes
$333,000
$0
$333,000
If at any time after the City grants an incentive tax credit, the City, in its sole discretion determines that Taxpayer did not meet all requirements of sections 30-11-123 and 31-15-903, CRS, Chapter 53, Article XVI, DRMC or other incentive tax credit requirements of the City under section 53-544, DRMC in the tax year for which a credit was granted, Taxpayer agrees that City may issue to Taxpayer a Special Notice of Valuation, and assess and collect from Taxpayer, in the manner provided for in the Colorado Revised Statutes, taxes in the amount of the incentive tax credit for the subject tax year.
https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Financial-Reports/Annual-Comprehensive-Financial-Report
625
Colorado
CO
City and County of Denver
City/County
2019
Various Tax Increment Financing (TIF)
General Economic Development
Sections 30-11-123 and 31-15-903, CRS, and Chapter 53, Article XVI, DRMC
The City and County of Denver
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$19,000,000
$0
$19,000,000
Abated by DURA. City may issue to Taxpayer a Special Notice of Valuation, and assess and collect from Taxpayer, in the manner provided for in the Colorado Revised Statutes, taxes in the amount of the incentive Tax Credit for the subject tax year.
https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Financial-Reports/Annual-Comprehensive-Financial-Report
626
Colorado
CO
City of Aurora
Municipality
2019
Various Tax Incentive Agreements
Retail development
City Council Ordinance
City of Aurora
Use Tax; Sales Tax; Personal Property Tax
Abatement
(not specified)
$2,968,443
$0
$2,968,443
Disclosed in commitments; the number is the amount paid to date. At December 31, 2019, the city had development incentive agreements with Town Center at Aurora and the developers of Pacific Ocean Marketplace Aurora, Serenity Ridge Marketplace and Aurora Crossing
https://www.auroragov.org/cms/One.aspx?portalId=16242704&pageId=16401536#Prior%20Year%20Comprehensive%20Annual%20Financial%20Reports
627
Colorado
CO
City of Colorado Springs
Municipality
2019
Economic Development Incentive - Airplane/airline
General Economic Development
City Council
City of Colorado Springs
Sales and Use Tax
Tax Rebate
Refund of excess payment requested
$23,736
$0
$23,736
The City reviews these submissions to verify compliance with the terms of each specific agreement and then issues the payment via check back to the company. The City reserves the right to recapture any payment paid in error and requires the company to return funds when either party becomes aware of an excess payment.
https://coloradosprings.gov/accounting/page/annual-comprehensive-financial-report-acfr
628
Colorado
CO
City of Colorado Springs
Municipality
2019
Economic Development Incentive - Hotel/Entertainment
General Economic Development
City Council
City of Colorado Springs
Sales and Use Tax
Tax Rebate
Refund of excess payment requested
$91,459
$0
$91,459
The City reviews these submissions to verify compliance with the terms of each specific agreement and then issues the payment via check back to the company. The City reserves the right to recapture any payment paid in error and requires the company to return funds when either party becomes aware of an excess payment.
https://coloradosprings.gov/accounting/page/annual-comprehensive-financial-report-acfr
629
Colorado
CO
City of Fort Collins
Municipality
2019
Business Assistance Agreements
Business attraction/retention/expansion
City Council under Resolutions 91-15, 99-23, 2013-025, and 2015-079
City of Fort Collins
bond financing, manufacturing equipment use tax rebates, and business personal property tax rebates
Bond financing; Tax Rebates
(not specified)
$878,084
$0
$878,084
(none)
https://www.fcgov.com/finance/annual-financial-reports
630
Colorado
CO
City of Fort Collins
Municipality
2019
Manufacturer's Use Tax Rebates
General Economic Development
City Code Article II – Tax Refund and Rebate Program, section 25-64.
City of Fort Collins
Sales and Use tax
Tax Rebate
(not specified)
$405,437
$0
$405,437
(none)
https://www.fcgov.com/finance/annual-financial-reports
631
Colorado
CO
City of Lakewood
Municipality
2019
Lakewood Reinvestment Authority Agreements (Wal-Mart)
General Economic Development
Colorado statutes
City of Lakewood
Sales and Use Tax
Tax Abatement
not specified
$1,849,271
$0
$1,849,271
Creekside Shopping Center (Wal-Mart)
https://www.lakewood.org/Government/Departments/Finance
632
Colorado
CO
City of Lakewood
Municipality
2019
Sales Tax Reimbursement-Stevinson Annexation
General Economic Development
Colorado statutes
City of Lakewood
Sales Tax
Tax Rebate
not specified
$2,096,651
$0
$2,096,651
(none)
https://www.lakewood.org/Government/Departments/Finance
633
Colorado
CO
Colorado
State
2019
Colorado Enterprise Zone Program
General Economic Development (EZ)
Article 30 of Title 39 of the Colorado Revised Statutes (C.R.S.)
State of Colorado
Income Tax
Tax Credit; Tax Exemption
The provision for recapturing abated taxes would be an income tax return audit conducted by the Department of Revenue.
$71,364,300
$0
$71,364,300
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
634
Colorado
CO
Colorado
State
2019
Job Growth Incentive Tax Credit
Job Creation/Retention
Section 39-22-531 C.R.S.
State of Colorado
Income Tax
Tax Credit
The provision for recapturing abated taxes would be an income tax return audit conducted by the Department of Revenue.
$16,215,600
$0
$16,215,600
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
635
Colorado
CO
Colorado
State
2019
Reginal Tourism Act
Tourism development
Sections 24-46-301 through 309 C.R.S.
State of Colorado
Sales Tax
Tax diversion
Recipients must follow the EDC resolution based on their application, and must build certain required elements and improvements and follow conditions established by the EDC. The provision for recapturing abated taxes is a formal decision by the EDC concluding the project has not commenced within five years.
$8,767,200
$0
$8,767,200
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
636
Colorado
CO
El Paso County
County
2019
Economic Development Agreement w/Colorado Springs
Economic Development
formalized by the Board of County Commissioners through yearly resolutions
El Paso County, Colorado Springs
Sales and Use Tax
Tax Abatement
yes
$75,559
$0
$75,559
(none)
https://admin.elpasoco.com/financial-services/budget-finance/annual-comprehensive-financial-reports/
637
Colorado
CO
Jefferson County
County
2019
Various Business tax Abatement Agreements
Business attraction/retention/expansion
Colorado Revised Statute CRS 30-11-123
Jefferson County
Personal Property Tax
Tax Abatement
(not specified)
$447,620
$0
$447,620
(none)
https://www.jeffco.us/1768/Financial-Reports
638
Connecticut
CT
City of Bridgeport
Municipality
2019
Affordable Housing Tax Abatement Program
Affordable Housing
City Council Approved Agreement Resolution under CT Statutes Section 8-215
City of Bridgeport
Real Property Tax; Personal Property Tax
(not specified)
Abatement must be limited in duration and generate more taxes eventually than original property value.
$1,669,880
$0
$1,669,880
(none)
https://www.bridgeportct.gov/content/341307/341403/343324.aspx
734
Connecticut
CT
City of Bridgeport
Municipality
2019
Economic Development Tax Abatement Program
Job Creation/Retention
City Council Approved Agreement Resolution under CT Statute 32-70
City of Bridgeport
Real Property Tax; Personal Property Tax
(not specified)
Abatement must be limited in duration and generate more taxes eventually than original property value.
$2,466,677
$0
$2,466,677
(none)
https://www.bridgeportct.gov/content/341307/341403/343324.aspx
735
Connecticut
CT
City of Hartford
Municipality
2019
Low-Income Housing Abatements; Capital Projects; and other Construction/Renovation
General Economic Development
Connecticut General Statutes Sections 32-666a; 12-65; 8-215
City of Hartford
Property Tax
Multiple
(no provisions for recapture)
$18,747,000
$0
$18,747,000
(none)
https://www.hartfordct.gov/Government/Departments/Finance/Accounting-Control
736
Connecticut
CT
City of New Haven
Municipality
2019
City Wide Assessment Deferral Program and the Enterprise Zone Assessment Deferral Program
General Economic Development
(not specified)
New Haven, Connecticut
Property Tax
Reduction in assessed value
(not specified)
$8,596,000
$0
$8,596,000
(none)
https://www.newhavenct.gov/government/departments-divisions/office-of-management-budget/annual-city-budgets-audits
737
Connecticut
CT
City of Stamford
Municipality
2019
Enterprise Zone Program
General Economic Development
Connecticut General Statutes Sections 32-70
City of Stamford
Property Tax
(not specified)
(not specified)
$547,636
$0
$547,636
(none)
https://www.stamfordct.gov/government/administration/annual-reports-and-budgets
738
Connecticut
CT
City of Waterbury
Municipality
2019
Tax Assessment/Stabilization Agreements
General Economic Development
Connecticut General Statutes Sections 12-65
City of Waterbury
Property Tax
Freeze assessment
(no provisions for recapture)
$293,000
$0
$293,000
(none)
https://www.waterburyct.org/services/finance/financial-reports
739
Connecticut
CT
Connecticut
State
2019
Connecticut Neighborhood Assistance Act Credit Program
Community development
Connecticut General Statutes §§12-631 through 12-638
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$3,775,893
$0
$3,775,893
(none)
https://www.osc.ct.gov/reports/index.html
740
Connecticut
CT
Connecticut
State
2019
The Film, Television, and Digital Media Tax Program
Film, TV, and/or media
(not specified)
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$88,720,509
$0
$88,720,509
(none)
https://www.osc.ct.gov/reports/index.html
741
Connecticut
CT
Connecticut
State
2019
Historic Preservation Tax Credit Program
Historic Preservation
Connecticut General Statutes §10-416b
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$1,024,308
$0
$1,024,308
(none)
https://www.osc.ct.gov/reports/index.html
742
Connecticut
CT
Connecticut
State
2019
Historic Structures Rehabilitation
Historic Preservation
Connecticut General Statutes §10-416a
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$5,866,653
$0
$5,866,653
(none)
https://www.osc.ct.gov/reports/index.html
743
Connecticut
CT
Connecticut
State
2019
Insurance Reinvestment Fund
Insurance
Chapter 698 section 38a-88
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$23,342,944
$0
$23,342,944
(none)
https://www.osc.ct.gov/reports/index.html
744
Connecticut
CT
Connecticut
State
2019
Manufacturing Facility Credit
Manufacturing development
(not specified)
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$869,420
$0
$869,420
(none)
https://www.osc.ct.gov/reports/index.html
745
Connecticut
CT
Connecticut
State
2019
The Urban and Industrial Sites Reinvestment Tax Program
Redevelopment/revitalization
Chapter 578 section 32-9t of the General Statutes
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$32,359,751
$0
$32,359,751
(none)
https://www.osc.ct.gov/reports/index.html
746
Connecticut
CT
Connecticut
State
2019
Research and Development Expenditures
Research and development
Section 12-217n
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$6,330,719
$0
$6,330,719
(none)
https://www.osc.ct.gov/reports/index.html
747
Delaware
DE
City of Middletown
Municipality
2019
Johnson Controls
General Economic Development
Section 11 of the Town Charter
Town of Middletown
Property Tax
Tax Abatement
(not specified)
$22,373
$0
$22,373
(none)
837
Delaware
DE
City of Middletown
Municipality
2019
Amazon
General Economic Development
Section 11 of the Town Charter
Town of Middletown
Property Tax
Tax Abatement
(not specified)
$73,706
$0
$73,706
(none)
838
Delaware
DE
City of Wilmington
Municipality
2019
Head Tax
Capital investment
City Code Section 50192A
City of Wilmington
Head Tax
Grant
(not specified)
$145,500
$0
$145,500
(none)
https://www.wilmingtonde.gov/government/city-departments/department-of-finance/financial-reports
839
Delaware
DE
City of Wilmington
Municipality
2019
10-Year Abatement of City Real Estate Taxes
Construction/rehabilitation
City Code Chapter 44
City of Wilmington
Real Estate Tax
Tax Abatement
(not specified)
$702,021
$0
$702,021
(none)
https://www.wilmingtonde.gov/government/city-departments/department-of-finance/financial-reports
840
Delaware
DE
Delaware
State
2019
Historical Preservation Credit
Historic Preservation
Delaware Code Title 30, Chapter 18, §1811–§1817
State of Delaware
Bank Franchise Tax; Income Tax
Tax Credit
(not specified)
$4,414,000
$0
$4,414,000
(none)
https://accounting.delaware.gov/reports-transparency/
841
Delaware
DE
Delaware
State
2019
Bank Franchise Tax Job Creation Credit
Job Creation/Retention
Delaware Code, Title 5, Chapter 11, §1105(h) & (i)
State of Delaware
Bank Franchise Tax
Tax Credit
(not specified)
$4,523,000
$0
$4,523,000
(none)
https://accounting.delaware.gov/reports-transparency/
842
Delaware
DE
Kent County
County
2019
Tax Abatement for Convenience Store
General Economic Development
Levy Court of Kent County by Article VIII, Section 1 of the Constitution of the State of Delaware
Kent County
Property Tax
Tax Abatement
(no provisions for recapture)
$189
$0
$189
(none)
https://www.co.kent.de.us/finance.aspx
843
District of Columbia
DC
District of Columbia
State
2019
Special Tax Incentive Program - Possessory Interest Tax
Construction/rehabilitation
D.C. Code Title 2 Chapter 12; Title 47 Chapter 10, Chapter 46
District of Columbia
Possessory Interest Tax
(not specified)
(not specified)
$1,008,000
$0
$1,008,000
(none)
872
District of Columbia
DC
District of Columbia
State
2019
Special Tax Incentive Program - Real Property Tax
Construction/rehabilitation
D.C. Code Title 2 Chapter 12; Title 47 Chapter 10, Chapter 46
District of Columbia
Real Property Tax
(not specified)
(not specified)
$11,327,000
$0
$11,327,000
(none)
873
Florida
FL
Broward County
County
2019
Historic Property Credit
Historic Preservation
Article VII, Section 3 of the Florida Constitution
Broward County
Property Tax
Tax Exemption
(not specified)
$127,157
$0
$127,157
(none)
https://www.broward.org/Accounting/Pages/Reports.aspx
1017
Florida
FL
Broward County
County
2019
Direct Cash/Job Creation Program
Job Creation/Retention
Broward County’s Job Growth/Economic Development Incentive Act, Sections 9 1â„2-50 through 9 1â„2 55,
Broward County
County
Direct Cash/Job Creation Program
(not specified)
$12,500
$0
$12,500
Cash incentive
https://www.broward.org/Accounting/Pages/Reports.aspx
1018
Florida
FL
City of Orlando
Municipality
2019
Economic Development Incentives Programs
General Economic Development
Florida Statute 166.021
City of Orlando
Property Tax
Tax Rebate
(not specified)
$83,708
$0
$83,708
(none)
https://www.orlando.gov/Our-Government/Records-and-Documents/Financial/Annual-Comprehensive-Financial-Report
1019
Florida
FL
City of Orlando
Municipality
2019
Tax Increment Rebates (TIF)
General Economic Development
Florida Statute 163 Part III
City of Orlando
Property Tax
Tax Increment Financing (TIF)
(not specified)
$496,503
$0
$496,503
(none)
https://www.orlando.gov/Our-Government/Records-and-Documents/Financial/Annual-Comprehensive-Financial-Report
1020
Florida
FL
City of St. Petersburg
Municipality
2019
Qualified Target Industry (QTI) Program
General Economic Development
Florida Statutes Section 288.106
City of St. Petersburg
Property Tax
Tax Rebate
(N/A - performance-based)
$2,000
$0
$2,000
(none)
https://www.stpete.org/government/departments/finance/index.php#Doc97
1021
Florida
FL
City of St. Petersburg
Municipality
2019
Historic Preservation
General Economic Development
(not specified)
City of St. Petersburg
Property Tax
Tax Rebate
(not specified)
$24,783
$0
$24,783
(none)
https://www.stpete.org/government/departments/finance/index.php#Doc97
1022
Florida
FL
City of St. Petersburg
Municipality
2019
Economic Development Ad Valorem Tax ExemptionÂ
General Economic Development
City Council Resolution 2016-48
City of St. Petersburg
Property Tax
Tax Rebate
(not specified)
$136,261
$0
$136,261
(none)
https://www.stpete.org/government/departments/finance/index.php#Doc97
1023
Florida
FL
City of Tampa
Municipality
2019
Qualified Target Industry Program
General Economic Development
Section 288.106, Florida Statutes.
City of Tampa
Various Taxes
Tax refund matching
(N/A - performance-based)
$169,782
$0
$169,782
Because QTI payments are paid after compliance requirements have been met, there is no provision for recovering previously made payments. If the participant complied with program requirements only partially, prorated benefits are permitted under certain conditions.
https://www.tampa.gov/accounting/comprehensive-annual-financial-report
1024
Florida
FL
Florida
State
2019
Community Contribution Tax Credit Program
Affordable Housing
Sections 212.08(5)(p); 220.183; and 624.5105, F.S.
State of Florida
Corporate Income Tax; Insurance Premium Tax; Sales and Use Tax
Tax Credit or Refund
If erroneous credits are discovered during an audit of the taxpayer's books and records, the amount of tax offset by the credit will be assessed.
$18,120,000
$0
$18,120,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1025
Florida
FL
Florida
State
2019
Research and Development Tax Credit
Business attraction/retention/expansion
Section 220.196, F.S.
State of Florida
Corporate Income Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records, the amount of tax offset by the credit will be assessed.
$13,850,000
$0
$13,850,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1026
Florida
FL
Florida
State
2019
Capital Investment Tax Credit
Business attraction/retention/expansion
Section 220.191, F.S.
State of Florida
Corporate Income Tax; Premium Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records, the amount of tax offset by the credit will be assessed.
$61,055,000
$0
$61,055,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1027
Florida
FL
Florida
State
2019
New Markets Development Program
Capital investment
Section 288.9916, F.S.
State of Florida
Corporate Income Tax; Insurance Premium Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records, the amount of tax offset by the credit will be assessed.
$48,586,000
$0
$48,586,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1028
Florida
FL
Florida
State
2019
Hope Scholarship Credit
Educational development
Sections 212.1832 and 1002.40, F.S.
State of Florida
Sales and Use Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records, the amount of tax offset by the credit will be assessed.
$39,075,000
$0
$39,075,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1029
Florida
FL
Florida
State
2019
Florida Tax Credit Scholarship Program
Educational development
Section 1002.395, F.S.
State of Florida
Sales and Use Tax; Corporate Income Tax; Severance Taxes; Insurance Premium Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records, the amount of tax offset by the credit will be assessed.
$309,358,000
$0
$309,358,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1030
Florida
FL
Florida
State
2019
Florida Renew Tech Credit
Energy production
Sections 220.192, F.S.
State of Florida
Corporate Income Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records, the amount of tax offset by the credit will be assessed.
$10,403,000
$0
$10,403,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1031
Florida
FL
Florida
State
2019
Florida Renew Production Credit
Energy production
Section 220.193, F.S.
State of Florida
Corporate Income Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records, the amount of tax offset by the credit will be assessed.
$13,689,000
$0
$13,689,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1032
Florida
FL
Florida
State
2019
Entertainment Industry Sales Tax Exemption Program
Film, TV, and/or media
Section 288.1258, F.S.
State of Florida
Sales and Use Tax
Tax Exemption
Revocation of certificate and any taxes exempted are due with interest and penalty.
$16,831,000
$0
$16,831,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1033
Florida
FL
Florida
State
2019
Entertainment Industry Financial Incentive Program
Film, TV, and/or media
Section 288.1254, Florida Statutes (F.S.)
State of Florida
Corporate Income Tax; Sales and Use Tax
Tax Credit
Revocation of Tax Credits and any taxes exempted are due with interest and penalty.
$27,686,000
$0
$27,686,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1034
Florida
FL
Florida
State
2019
Qualified Target Industry Tax Refund Program
Job Creation/Retention
Section 288.106, F.S.
State of Florida
Sales and Use Tax; Corporate Income Tax; Intangible Personal Property Tax; Excise Tax; Property Tax Tax; Insurance Premium Tax; Communication Service Tax
Tax refund
If erroneous credits are discovered during an audit of the taxpayer's books and records, the amount of tax offset by the credit will be assessed.
$15,833,000
$0
$15,833,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1035
Florida
FL
Florida
State
2019
Contaminated Site Rehababilitation Tax Credit
Redevelopment/revitalization
Sections 220.1845 and 376.30781, F.S.
State of Florida
Corporate Income Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records, the amount of tax offset by the credit will be assessed.
$16,186,000
$0
$16,186,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1036
Florida
FL
Florida
State
2019
Other Tax Abatement Program Under $5 Million (including EZ)
Various
Multiple
State of Florida
Multiple
Multiple
Multiple
$22,500,000
$0
$22,500,000
less than $8 million each: Brownfield Redevelopment Bonus Tax Refund, Qualified Defense and Space Contractor Tax Refund Program, ROA Building Materials Sales Tax Refund, Urban High-Crime Area Job Tax Credit Program, Rural Job Tax Credit Program, Enterprise Zone Jobs Credit, Enterprise Zone Business Property, Enterprise Zone Property Credit, New and Expanding Business, Semi Conductor Defense and Space Technology Tax Exemption, Redevelopment Projects, Child Care Tax Credit, State Housing Credit, Hazardous Waste Facility Credit, Florida AMT Credit, Emergency Excise Tax Credit, and the Energy Economic Zone Tax Credit
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1037
Florida
FL
Hillsborough County
County
2019
Ad Valorem Property Tax Exemption Program
Capital investment
County Ordinance 11-1 as amended by County Ordinance 17-27
Hillsborough County, Florida
Property Tax
Tax Exemption
The County makes tax abatement payments after determining that program requirements are met. If a participant does not comply with all requirements, partial benefits are not permitted.
$13,000
$0
$13,000
Breakdown by recipients provided: Amazon.com.dedc, LLC and Granex, Inc. Reported the number of new jobs promised and the amount of capital investment expected
https://www.hillsclerk.com/records-and-reports/financial-reports-county
1038
Florida
FL
Hillsborough County
County
2019
Qualified Target Industry Program
Job Creation/Retention
Section 288.106, Florida Statutes
Hillsborough County, Florida
(N/A - direct payment)
Tax refund matching
Because QTI payments are paid after compliance requirements have been met, there is no provision for recovering previously made payments. If the participant complied with program requirements only partially, prorated benefits are permitted under certain conditions.
$923,000
$0
$923,000
Breakdown by recipients provided. Promised and actual job creation provided. All met the wage requirement
https://www.hillsclerk.com/records-and-reports/financial-reports-county
1039
Florida
FL
Orange County
County
2019
Various economic development ad valorem tax exemptions
Business attraction/retention/expansion
Florida Statute 196.1995 and County Ordinance 12-05
Orange County
Property Tax
Tax Abatement
(not specified)
$135,525
$0
$135,525
(none)
https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/
1040
Florida
FL
Orange County
County
2019
Various economic development ad valorem tax exemptions
Business attraction/retention/expansion
Florida Statute 196.1995 and County Ordinance 12-05
Orange County
Property Tax
Tax Abatement
(not specified)
$518,099
$0
$518,099
Darden Restaurants
https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/
1041
Florida
FL
Orange County
County
2019
Qualified Target Industry Tax Refund Program
General Economic Development
Florida’s Qualified Target Industry Tax Refund Program
Orange County
Property Tax
Tax refund matching
(not specified)
$75,543
$0
$75,543
(none)
https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/
1042
Florida
FL
Palm Beach County
County
2019
Economic Development Tax Exemption
General Economic Development
Ordinance 2013-022
Palm Beach County, Florida
Property Tax
Tax Exemption
For any year that taxes may have been exempted and the County finds that the business was not entitled to the exemption, such taxes may be recovered and the Property Appraiser will assist the Board to recover any taxes exempted.
$718,278
$0
$718,278
(none)
https://www.mypalmbeachclerk.com/departments/finance/county-financial-information/comprehensive-annual-financial-report
1043
Florida
FL
Palm Beach County
County
2019
Historic Property Tax Exemption
Historic Preservation
Article VII, Section 3 of the Florida Constitution
Palm Beach County, Florida
Property Tax Property Tax
Tax Exemption
In the event of the non-performance or violation of the maintenance provision of the covenant by the owner or any successor-in-interest during the term of the covenant, the Local Historic Preservation Office will report such violation to the Property Appraiser and Tax Collector who shall take action pursuant to s. 196.1997 (7), F.S. The Owner shall be required to pay the difference between the total amount of taxes which would have been due in March in each of the previous years in which the covenant was in effect had the property not received the exemption and the total amount of taxes actually paid in those years, plus interest on the difference calculated as provided in s. 212.12 (3) F.S.
$152,704
$0
$152,704
(none)
https://www.mypalmbeachclerk.com/departments/finance/county-financial-information/comprehensive-annual-financial-report
1044
Georgia
GA
Appling County Board of Education
School District
2019
Revenue Bonds
General Economic Development
O.C.G.A 46-3-128
Appling County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,718,411
$0
$1,718,411
(none)
1335
Georgia
GA
Atlanta Independent Schools
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Atlanta
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$9,907,680
$0
$9,907,680
Entered into by county/town/city Development Authority.
1336
Georgia
GA
Atlanta Independent Schools
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Fulton County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$11,351,089
$0
$11,351,089
Entered into by county/town/city Development Authority.
1337
Georgia
GA
Bacon County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Bacon County
Property Tax
(not specified)
(not specified)
$106,199
$0
$106,199
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed one tax abatement agreement amounting to $92,357.00.
1338
Georgia
GA
Baldwin County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Baldwin County
Property Tax
(not specified)
(not specified)
$13,370
$0
$13,370
(none)
1339
Georgia
GA
Baldwin County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Baldwin County
Property Tax
(not specified)
(not specified)
$25,196
$0
$25,196
(none)
1340
Georgia
GA
Banks County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Banks County
Property Tax
(not specified)
(not specified)
$261,198
$0
$261,198
(none)
1341
Georgia
GA
Barrow County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Barrow County
Property Tax
(not specified)
(not specified)
$23,877
$0
$23,877
Entered into by county/town/city Joint Development Authority.
1342
Georgia
GA
Barrow County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Barrow County
Property Tax Tax
(not specified)
If the company does not meet the community jobs goals and community investment goals, all or a portion of the Property Tax Property Tax saved for that year will be recouped.
$67,631
$0
$67,631
Entered into by county/town/city Industrial Building Authority.
1343
Georgia
GA
Barrow County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Barrow County
Property Tax Tax
(not specified)
If the company does not meet the community jobs goals and community investment goals, all or a portion of the Property Tax Property Tax saved for that year will be recouped.
$208,307
$0
$208,307
Entered into by county/town/city Industrial Building Authority.
1344
Georgia
GA
Bartow County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Cartersville; Bartow County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$4,269,188
$0
$4,269,188
Entered into by county/town/city Joint Development Authority; Second Joint Development Authority, and Development Authority.
1345
Georgia
GA
Bibb County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Macon-Bibb County
Real Property Tax; Personal Property Tax
(not specified)
If a company fails to meet the criteria established in the agreement, recovery payments may apply.
$6,193,098
$0
$6,193,098
Entered into by county/town/city Industrial Development Authority and Urban Development Authority.
1346
Georgia
GA
Bryan County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Bryan County
Property Tax
(not specified)
(not specified)
$1,113,360
$0
$1,113,360
Entered into by county/town/city Development Authority.
1347
Georgia
GA
Bulloch County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Bulloch County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$67,607
$40,564
$27,043
Entered into by county/town/city Development Authority.
1348
Georgia
GA
Bulloch County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Bulloch County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$110,765
$36,918
$73,847
Entered into by county/town/city Development Authority.
1349
Georgia
GA
Calhoun Board of Education
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
O.C.G.A. § 36-62-7
Gordon County
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,805
$0
$2,805
Entered into by county/town/city Development Authority.
1350
Georgia
GA
Calhoun Board of Education
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
O.C.G.A. § 36-62-6
Gordon County
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,122
$0
$3,122
Entered into by county/town/city Development Authority.
1351
Georgia
GA
Calhoun Board of Education
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
O.C.G.A. § 36-62-4
Gordon County
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,224
$0
$3,224
Entered into by county/town/city Development Authority.
1352
Georgia
GA
Calhoun Board of Education
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
O.C.G.A. § 36-62-5
Gordon County
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$7,312
$0
$7,312
Entered into by county/town/city Development Authority.
1353
Georgia
GA
Catoosa County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Catoosa County
Property Tax
(not specified)
(not specified)
$61,192
$0
$61,192
(none)
1354
Georgia
GA
Catoosa County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Catoosa County
Property Tax
(not specified)
(not specified)
$78,340
$0
$78,340
(none)
1355
Georgia
GA
Catoosa County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Catoosa County
Property Tax
(not specified)
(not specified)
$154,905
$0
$154,905
(none)
1356
Georgia
GA
Catoosa County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Catoosa County
Property Tax
(not specified)
(not specified)
$293,645
$0
$293,645
(none)
1357
Georgia
GA
Chattooga County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Chattooga County
Property Tax
(not specified)
(not specified)
$9,175
$0
$9,175
(none)
1358
Georgia
GA
Cherokee County Board of Education
School District
2019
Tax Incentive Program
General Economic Development
(not specified)
Cherokee County
Property Tax
(not specified)
There are claw-back provisions should the recently located company not meet their committed jobs and capital investment numbers.
$1,735,733
$0
$1,735,733
Entered into by county/town/city Development Authority.
1359
Georgia
GA
City of Atlanta
Municipality
2019
Atlanta Development Authority d/b/a Invest Atlanta
General Economic Development
Development Authorities Law of the State of Georgia, under Title 36 Chapter 62 of the Official Code of Georgia Annotated
Atlanta, Georgia
Property Tax
Tax Exemption
(no provisions for recapture)
$1,000,098
$0
$1,000,098
(none)
https://www.atlantaga.gov/government/departments/finance/controller
1360
Georgia
GA
City of Atlanta
Municipality
2019
Various Agreements
General Economic Development
(not specified)
Fulton County, Georgia
Property Tax
(not specified)
(not specified)
$5,600,000
$0
$5,600,000
(none)
https://www.atlantaga.gov/government/departments/finance/controller
1361
Georgia
GA
City of Augusta
Municipality
2019
Enterprise Zone
General Economic Development
Georgia General Assembly, Enterprise Zone Employment Act (O.C.G.A § 36.88.1)
City of Augusta
Property Tax
Reimbursement
(no provisions for recapture)
$68,062
$0
$68,062
(none)
https://www.augustaga.gov/149/Financial-Statements
1362
Georgia
GA
City of Augusta
Municipality
2019
Tax Allocation Districts
General Economic Development
Redevelopment Powers Law (Art. IX, Sec. II Para. VII of the Georgia Constitution as amended
City of Augusta
Sales Tax; Property Tax
Tax Increment Financing (TIF)
NA
$2,030,010
$0
$2,030,010
Tax abatements do not begin until all development agreements have been satisfied and as such, current agreement do not have provisions to recapture previously abated taxes.
https://www.augustaga.gov/149/Financial-Statements
1363
Georgia
GA
City of Augusta
Municipality
2019
Economic Development Authority
General Economic Development
(not specified)
Augusta Economic Development Authority (AEDA)
Property Tax
(not specified)
(not specified)
$8,979,806
$0
$8,979,806
Taxes abated by the Augusta Economic Development Authority (AEDA) , reported by Augusta
https://www.augustaga.gov/149/Financial-Statements
1364
Georgia
GA
City of Columbus
Municipality
2019
Enterprise Zone Program
General Economic Development
City Code Section 36-88-3
Columbus, Georgia
Property Tax
(not specified)
(not specified)
$13,764
$0
$13,764
(none)
https://www.columbusga.gov/finance/accounting.htm
1365
Georgia
GA
City of Columbus
Municipality
2019
Historic Preservation
General Economic Development
City Code Section 48-5-7.2
Columbus, Georgia
Property Tax
(not specified)
(not specified)
$256,536
$0
$256,536
(none)
https://www.columbusga.gov/finance/accounting.htm
1366
Georgia
GA
City of Columbus
Municipality
2019
Conservation Use Valuation Assessment
General Economic Development
City Code Section 48-5-7.4
Columbus, Georgia
Property Tax
(not specified)
(not specified)
$444,094
$0
$444,094
(none)
https://www.columbusga.gov/finance/accounting.htm
1367
Georgia
GA
City of Columbus
Municipality
2019
Industrial Revenue Bond Program
General Economic Development
City Ordinance #72-76 as authorized by Senate Bill 120
Columbus, Georgia
Property Tax
(not specified)
(not specified)
$8,403,712
$0
$8,403,712
(none)
https://www.columbusga.gov/finance/accounting.htm
1368
Georgia
GA
City of Macon-Bibb
Municipality
2019
PILOT Restriction Act
General Economic Development
O.C.G.A. Section 36-62
Macon-Bibb, Georgia
Real Property Tax; Personal Property Tax
Payment In Lieu of Taxes (PILOT)
The recipient is required to pay back some or all of the benefits received.
$6,670,254
$0
$6,670,254
(none)
1369
Georgia
GA
City of Savannah
Municipality
2019
Enterprise Zones
Job Creation/Retention
Official Code of Georgia Annotated 36-88-1
City of Savannah
Property Tax
Tax Exemption
(not specified)
$208,039
$0
$208,039
(none)
https://www.savannahga.gov/DocumentCenter/Index/167
1370
Georgia
GA
Clarke County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Athens-Clarke County
Property Tax
(not specified)
(not specified)
$856,427
$0
$856,427
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed three 100 percent tax abatement agreements with a sum total of $597,209.23 with each one amounting to $366,013.79; $138,278.34; and $92,917.10. All agreements entered into by county/town/city Economic Development Authority.
1371
Georgia
GA
Cobb County
County
2019
Akers 76
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Cobb County, Georgia
Property Tax Real and Personal Property Tax
Reduction in assessed value
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward. There are no amounts receivable from other governments.
$238,559
$0
$238,559
entered into by Development Authority of Cobb County
https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports
1372
Georgia
GA
Cobb County
County
2019
Highwoods Reality
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Cobb County, Georgia
Property Tax Real and Personal Property Tax
Reduction in assessed value
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward. There are no amounts receivable from other governments.
$333,600
$0
$333,600
entered into by Development Authority of Cobb County
https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports
1373
Georgia
GA
Cobb County
County
2019
Greenstone/HD Supply
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Cobb County, Georgia
Property Tax Real and Personal Property Tax
Reduction in assessed value
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward. There are no amounts receivable from other governments.
$338,111
$0
$338,111
entered into by Development Authority of Cobb County
https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports
1374
Georgia
GA
Cobb County
County
2019
Taxable Revenue Bond Financing
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Cobb County, Georgia
Property Tax Real and Personal Property Tax
Reduction in assessed value
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward. There are no amounts receivable from other governments.
$670,005
$0
$670,005
entered into by Development Authority of Cobb County
https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports
1375
Georgia
GA
Cobb County
County
2019
Home Depot Inc
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Cobb County, Georgia
Property Tax Real and Personal Property Tax
Reduction in assessed value
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward. There are no amounts receivable from other governments.
$746,281
$0
$746,281
entered into by Development Authority of Cobb County
https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports
1376
Georgia
GA
Cobb County Board of Education
School District
2019
Akers 75
Data Center
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$316,278
$0
$316,278
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1377
Georgia
GA
Cobb County Board of Education
School District
2019
Home Depot Inc
Data Center
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$808,848
$0
$808,848
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1378
Georgia
GA
Cobb County Board of Education
School District
2019
Genuine Parts
General Economic Development
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$269,136
$0
$269,136
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1379
Georgia
GA
Cobb County Board of Education
School District
2019
Tax Abatement
General Economic Development
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$451,583
$0
$451,583
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1380
Georgia
GA
Cobb County Board of Education
School District
2019
High Woods Realty
General Economic Development
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$516,242
$0
$516,242
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1381
Georgia
GA
Coweta County Board of Education
School District
2019
Various Property Tax Abatement Agreements
(not specified)
(not specified)
Coweta County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$2,257,189
$0
$2,257,189
(none)
1382
Georgia
GA
Crisp County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Crisp County
Property Tax
(not specified)
(not specified)
$4,517
$0
$4,517
(none)
1383
Georgia
GA
Crisp County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Crisp County
Property Tax
(not specified)
(not specified)
$8,381
$0
$8,381
(none)
1384
Georgia
GA
Dade County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Dade County
Property Tax
(not specified)
(not specified)
$6,911
$0
$6,911
(none)
1385
Georgia
GA
Dade County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Dade County
Property Tax
(not specified)
(not specified)
$36,044
$0
$36,044
(none)
1386
Georgia
GA
Dade County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Dade County
Property Tax
(not specified)
(not specified)
$152,520
$0
$152,520
(none)
1387
Georgia
GA
Dalton Board of Education
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
(not specified)
Dalton City School District
Property Tax
Tax Exemption
In the event the entity fails to meet specified goals, a percentage method described in each agreement is used to determine the shortfall. The shortfall percentage is multiplied by the amount of taxes abated for the year for the project to arrive at a recovery payment. The recovery payment is due with the annual report.
$396,233
$0
$396,233
Entered into by county/town/city Joint Development Authority.
1388
Georgia
GA
Dalton Board of Education
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
(not specified)
City of Dalton
Property Tax
Tax Exemption
In the event the entity fails to meet specified goals, a percentage method described in each agreement is used to determine the shortfall. The shortfall percentage is multiplied by the amount of taxes abated for the year for the project to arrive at a recovery payment. The recovery payment is due with the annual report.
$88,685
$0
$88,685
Entered into by county/town/city Joint Development Authority.
1389
Georgia
GA
Dalton Board of Education
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
(not specified)
Whitfield County
Property Tax
Tax Exemption
In the event the entity fails to meet specified goals, a percentage method described in each agreement is used to determine the shortfall. The shortfall percentage is multiplied by the amount of taxes abated for the year for the project to arrive at a recovery payment. The recovery payment is due with the annual report.
$1,527,264
$0
$1,527,264
Entered into by county/town/city Joint Development Authority.
1390
Georgia
GA
Dalton Board of Education
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
(not specified)
Whitfield County BOE
Property Tax
Tax Exemption
In the event the entity fails to meet specified goals, a percentage method described in each agreement is used to determine the shortfall. The shortfall percentage is multiplied by the amount of taxes abated for the year for the project to arrive at a recovery payment. The recovery payment is due with the annual report.
$2,128,617
$0
$2,128,617
I'm unsure if the abating jurisdiction should be noted as the county itself or a school district.
1391
Georgia
GA
Decatur County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Decatur County
Property Tax
(not specified)
(not specified)
$38,627
$0
$38,627
(none)
1392
Georgia
GA
DeKalb County
County
2019
Bond Lease Transaction Agreements
General Economic Development
O.C.G.A 36-62 or O.C.G.A 36-42
DeKalb County, Georgia
Property Tax
Tax Exemption (revenue bond)
In regards to these arrangements with third-parties, a clawback agreement would be a matter of contract in which the role of the parties in verifying the terms of the agreement have or have not been met is defined.
$4,691,848
$0
$4,691,848
(none)
https://www.dekalbcountyga.gov/finance/financial-reports
1393
Georgia
GA
DeKalb County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
DeKalb County
Property Tax
(not specified)
(not specified)
$3,920,187
$0
$3,920,187
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed two tax abatement agreements with a sum total of $1,103,828 and each one amounting to $524,650 and $579,268. All agreements entered into by county/town/city Development Authority.
https://www.dekalbschoolsga.org/leadership/
1394
Georgia
GA
Dougherty County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Dougherty County
Property Tax
(not specified)
(not specified)
$1,778,810
$0
$1,778,810
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed a tax abatement agreement amounting to $1,671,785.01.
1395
Georgia
GA
Douglas County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Douglas County; City of Douglasville
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$5,721,617
$0
$5,721,617
Entered into by county/town/city Development Authority.
1396
Georgia
GA
Effingham County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Effingham County
Property Tax
(not specified)
(not specified)
$3,519,430
$0
$3,519,430
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed two tax abatement agreements with a sum total of $2,985,498.60 and each one amounting to $1,263,983.75 and $1,721,514.85. All agreements entered into by county/town/city Industrial Development Authority.
1397
Georgia
GA
Elbert County Board of Education
School District
2019
Capital Projects
General Economic Development
(not specified)
Elbert County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$7,266
$0
$7,266
(none)
1398
Georgia
GA
Fayette County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Fayette County
Property Tax
(not specified)
(not specified)
$1,152,000
$0
$1,152,000
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed two tax abatement agreements with a sum total of $965,000 and each one amounting to $759,000 and $206,000.
1399
Georgia
GA
Floyd County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Rome-Floyd County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$991,370
$0
$991,370
Entered into by county/town/city Development Authority.
1400
Georgia
GA
Fulton County
County
2019
Local Enterprise Zone Program
General Economic Development
O.C.G.A 36-88-8(a)(1) and Fulton County Code of Ordinances Sec. 118-101
Fulton County, Georgia
Property Tax Taxes
Tax Exemption
Failure to maintain the incentive qualification will result in revocation and recapture of all incentives granted prior to the expiration of the incentive term
$470,000
$0
$470,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1401
Georgia
GA
Fulton County
County
2019
State of Georgia Preferential Property Tax Assessment Program for Rehabilitated Historic Property
Historic Preservation
State of Georgia statutes O.C.G.A. 48-5-7(c) and O.C.G.A 48-8-7.2
Fulton County, Georgia
Property Tax
Reduction in assessed value
A property owner who fails to have property classified as rehabilitated historic property and listed on the Georgia Register of Historic Places for the preferential assessment shall be required to pay the difference between the amount of taxes on the property during the period that the assessment was frozen and the amount of taxes which would have been due had the property been assessed at the regular fair market value, plus interest on the past due taxes.
$226,000
$0
$226,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1402
Georgia
GA
Fulton County
County
2019
Fulton County Development Authority
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Fulton County, Georgia
Property Tax
Revenue bonds (IDA)
There are no provisions for recapturing incentives; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward
$10,194,000
$0
$10,194,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1403
Georgia
GA
Fulton County
County
2019
Various Agreements by City of Alpharetta
(not specified)
(not specified)
City of Alpharetta, Georgia
Property Tax
(not specified)
(not specified)
$87,000
$0
$87,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1404
Georgia
GA
Fulton County
County
2019
Various Agreements by City of Hapeville
(not specified)
(not specified)
City of Hapeville, Georgia
Property Tax
(not specified)
(not specified)
$94,000
$0
$94,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1405
Georgia
GA
Fulton County
County
2019
Various Agreements by City of Sandy Springs
(not specified)
(not specified)
City of Sandy Springs, Georgia
Property Tax
(not specified)
(not specified)
$296,000
$0
$296,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1406
Georgia
GA
Fulton County
County
2019
Various Agreements by City of Atlanta
(not specified)
(not specified)
City of Atlanta, Georgia
Property Tax
(not specified)
(not specified)
$1,544,000
$0
$1,544,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1407
Georgia
GA
Fulton County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Dev Auth of Fulton County GA
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$6,184,622
$0
$6,184,622
Entered into by county/town/city Development Authority.
https://www.fultonschools.org/Page/2989
1408
Georgia
GA
Gainesville Board of Education
School District
2019
Investment Assistance Program
General Economic Development
(not specified)
Gainesville County; Hall County
Property Tax Tax
(not specified)
(not specified)
$750,958
$236,140
$514,818
Entered into by county/town/city Development Authority.
1409
Georgia
GA
Gordon County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Gordon County
Property Tax
(not specified)
(not specified)
$28,861
$0
$28,861
(none)
1410
Georgia
GA
Gordon County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Gordon County
Property Tax
(not specified)
(not specified)
$350,273
$0
$350,273
(none)
1411
Georgia
GA
Gwinnett County
County
2019
Bonds for Title Program
Job Creation/Retention
Gwinnett County Economic Development Ordinance Section 2-151, et. seq.
Gwinnett County, Georgia
Property Tax
Reduction in assessed value
If the business relocates, the full value of any and all abatements received pursuant to the ordinance will be reimbursed to the County or issuing Authority. Should the business fail to meet fiscal impact, income, or employment requirements, there will be a 20 percent reduction in the abatement to be received for the first such year. If requirements are not met for more than one year, there will be a 50 percent reduction for the second such year. A third year of non-attainment of requirements will result in a termination of the abatement pursuant to the Ordinance.
$648,421
$0
$648,421
entered into by Gwinnett County Development Authority
https://www.gwinnettcounty.com/web/gwinnett/home/citizenfinanceguide/financialdocuments/comprehensiveannualfinancialreports
1412
Georgia
GA
Hall County Board of Education
School District
2019
Investment Assistance Program
General Economic Development
(not specified)
Hall County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$1,076,827
$433,397
$643,430
Entered into by county/town/city Development Authority.
1413
Georgia
GA
Hart County Board of Education
School District
2019
Various Property Tax Abatement Agreements
(not specified)
(not specified)
Hart County; Franklin County; Stephens County
Property Tax
(not specified)
(not specified)
$140,719
$126,647
$14,072
Entered into by county/town/city Joint Development Authority.
1414
Georgia
GA
Hart County Board of Education
School District
2019
Various Property Tax Abatement Agreements
(not specified)
(not specified)
Hart County
Property Tax
(not specified)
(not specified)
$587,230
$189,211
$398,019
Entered into by county/town/city Industrial Building Authority.
1415
Georgia
GA
Heard County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Heard County
Property Tax
(not specified)
(not specified)
$1,979
$0
$1,979
(none)
1416
Georgia
GA
Heard County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Heard County
Property Tax
(not specified)
(not specified)
$7,539
$0
$7,539
(none)
1417
Georgia
GA
Houston County Board of Education
School District
2019
Revenue Bonds
General Economic Development
(not specified)
Houston County
Property Tax
(not specified)
(not specified)
$704,610
$0
$704,610
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed four tax abatement agreements with a sum total of $411,909.80 and each one amounting to $88,304.49; $74,720.18; $107,302.42; and $141,582.71. All agreements entered into by county/town/city Development Authority.
1418
Georgia
GA
Jackson County Board of Education
School District
2019
Various Property Tax Abatement Agreements
(not specified)
(not specified)
Jackson County
Property Tax
(not specified)
(not specified)
$1,967,986
$639,081
$1,328,905
Entered into by county/town/city Industrial Development Authority.
1419
Georgia
GA
Jasper County Board of Education
School District
2019
Various Property Tax Abatement Agreements
(not specified)
(not specified)
Jasper County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$10,438
$0
$10,438
Gross/net revenue losses are approximate amounts. Entered into by county/town/city Development Authority.
1420
Georgia
GA
Jasper County Board of Education
School District
2019
Various Property Tax Abatement Agreements
(not specified)
(not specified)
Jasper County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$31,268
$0
$31,268
Gross/net revenue losses are approximate amounts. Entered into by county/town/city Development Authority.
1421
Georgia
GA
Jefferson City Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Jefferson
Property Tax
(not specified)
(not specified)
$14,030
$0
$14,030
(none)
1422
Georgia
GA
Jefferson City Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Jefferson
Property Tax
(not specified)
(not specified)
$24,063
$0
$24,063
(none)
1423
Georgia
GA
Jefferson City Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Jefferson
Property Tax
(not specified)
(not specified)
$72,162
$0
$72,162
(none)
1424
Georgia
GA
Jefferson County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Jefferson County
Property Tax
(not specified)
(not specified)
$1,564,144
$0
$1,564,144
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed one tax abatement agreement amounting to $1,484,689.60.
1425
Georgia
GA
Liberty County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Liberty County
Property Tax
(not specified)
(not specified)
$1,744,834
$0
$1,744,834
Entered into by county/town/city Industrial Authority.
1426
Georgia
GA
Lowndes County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Lowndes County
Property Tax
(not specified)
(not specified)
$527,641
$0
$527,641
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed two tax abatement agreements with a sum total of $511,835.50 and each one amounting to $448,160.74 and $63,674.76.
1427
Georgia
GA
Lumpkin County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Lumpkin County
Property Tax
(not specified)
(not specified)
$6,819
$0
$6,819
(none)
1428
Georgia
GA
Lumpkin County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Lumpkin County
Property Tax
(not specified)
(not specified)
$132,994
$0
$132,994
(none)
1429
Georgia
GA
Marietta Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Marietta
Real Property Tax
(not specified)
(not specified)
$97,227
$0
$97,227
(none)
1430
Georgia
GA
Monroe County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Monroe County
Property Tax
(not specified)
(not specified)
$101,522
$0
$101,522
(none)
1431
Georgia
GA
Murray County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Murray County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$1,305,550
$0
$1,305,550
Entered into by county/town/city Industrial Development Authority.
1432
Georgia
GA
Muscogee County School District
School District
2019
Enterprise Zones
Construction/rehabilitation
(not specified)
Muscogee County
Property Tax
Tax Exemption
(not specified)
$22,425
$0
$22,425
This amount reflects the taxes abated for all taxing authorities combined (Muscogee County Schools and Columbus Consolidated Government). CAFR does not state what portion of the abatement is allocated to the district.
1433
Georgia
GA
Muscogee County School District
School District
2019
Historic Preservation
Construction/rehabilitation
(not specified)
Muscogee County
Property Tax
Tax Exemption
(not specified)
$256,536
$0
$256,536
This amount reflects the taxes abated for all taxing authorities combined (Muscogee County Schools and Columbus Consolidated Government). CAFR does not state what portion of the abatement is allocated to the district.
1434
Georgia
GA
Muscogee County School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
(not specified)
Muscogee County
Property Tax Tax
(not specified)
(not specified)
$8,403,712
$0
$8,403,712
This amount reflects the taxes abated for all taxing authorities combined (Muscogee County Schools and Columbus Consolidated Government). CAFR does not state what portion of the abatement is allocated to the district.
1435
Georgia
GA
Muscogee County School District
School District
2019
Conversation Use Validation Assessment
Real estate development (residential)
(not specified)
Muscogee County
Property Tax
(not specified)
Owners who breach their conservation use covenant must pay back to the taxing authorities twice the savings they have received over the life of the covenant up to the point it was breached.
$444,094
$0
$444,094
This amount reflects the taxes abated for all taxing authorities combined (Muscogee County Schools and Columbus Consolidated Government). CAFR does not state what portion of the abatement is allocated to the district.
1436
Georgia
GA
Newton County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Newton County
Property Tax
(not specified)
(not specified)
$1,250
$0
$1,250
Entered into by county/town/city Industrial Development Authority.
1437
Georgia
GA
Newton County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Newton County
Property Tax
(not specified)
(not specified)
$4,427
$0
$4,427
Entered into by county/town/city Industrial Development Authority.
1438
Georgia
GA
Newton County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Newton County
Property Tax
(not specified)
(not specified)
$15,816
$0
$15,816
Entered into by county/town/city Industrial Development Authority.
1439
Georgia
GA
Oconee County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Oconee County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$516,493
$0
$516,493
Entered into by county/town/city Industrial Development Authority.
1440
Georgia
GA
Paulding County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Paulding County
Property Tax
(not specified)
(not specified)
$7,720
$0
$7,720
(none)
1441
Georgia
GA
Paulding County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Paulding County
Property Tax
(not specified)
(not specified)
$136,201
$0
$136,201
(none)
1442
Georgia
GA
Polk County School District
School District
2019
Economic Incentive Program
General Economic Development
(not specified)
Polk County; City of Cedartown; City of Rockmart
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$611,059
$550,182
$60,877
Gross/net revenue losses are the total sums of three tax abatement agreements. Entered into by county/town/city Development Authority.
1443
Georgia
GA
Pulaski County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Pulaski County
Property Tax
(not specified)
(not specified)
$302,067
$0
$302,067
(none)
1444
Georgia
GA
Quitman County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
Department of Revenue Regulation 560-11-10-09 {3}{c}3.{ii}(Page 12)
The Point at the Lake in Georgetown
Property Tax
(not specified)
(not specified)
$3,060
$0
$3,060
(none)
1445
Georgia
GA
Richmond County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Richmond County
Property Tax
(not specified)
(not specified)
$236,435
$0
$236,435
(none)
1446
Georgia
GA
Richmond County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Richmond County
Property Tax
(not specified)
(not specified)
$971,993
$0
$971,993
(none)
1447
Georgia
GA
Rockdale County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Rockdale County
Real Property Tax; Personal Property Tax
(not specified)
If a company fails to meet the criteria established in the agreement, recovery payments may apply.
$503,033
$0
$503,033
(none)
1448
Georgia
GA
Savannah-Chatham County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Chatham County
Property Tax; Real Property Tax
Payment In Lieu of Taxes (PILOT)
SEDA follows the State of Georgia’s performance guidelines for recipients that fail to meet its commitments and the property may be placed back on the tax digest with no further abatement.
$8,353,019
$0
$8,353,019
Entered into by county/town/city Economic Development Authority.
1449
Georgia
GA
Stephens County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Stephens County
Property Tax
(not specified)
(not specified)
$52,032
$0
$52,032
Entered into by county/town/city Development Authority.
1450
Georgia
GA
Stephens County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Stephens County
Property Tax
(not specified)
(not specified)
$200,496
$0
$200,496
Entered into by county/town/city Development Authority.
1451
Georgia
GA
Tattnall County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Tattnall County
Property Tax
(not specified)
(not specified)
$8,908
$0
$8,908
(none)
1452
Georgia
GA
Tattnall County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Tattnall County
Property Tax
(not specified)
(not specified)
$16,963
$0
$16,963
(none)
1453
Georgia
GA
Taylor County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Taylor County
Real Property Tax; Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,573,793
$752,493
$3,821,300
(none)
1454
Georgia
GA
Thomas County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Thomas County
Property Tax
(not specified)
(not specified)
$7,307
$0
$7,307
(none)
1455
Georgia
GA
Thomas County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Thomas County
Property Tax
(not specified)
(not specified)
$8,095
$0
$8,095
(none)
1456
Georgia
GA
Thomas County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Thomas County
Property Tax
(not specified)
(not specified)
$19,852
$0
$19,852
(none)
1457
Georgia
GA
Thomaston-Upson County Board of Education
School District
2019
Various Property Tax Abatement Agreements
(not specified)
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
$58,073
$20,113
$37,960
Unclear which government entity granted the abatements.
1458
Georgia
GA
Valdosta Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Valdosta-Lowndes County
Property Tax
(not specified)
(not specified)
$44,533
$0
$44,533
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed two tax abatement agreements with a sum total of $40,616.28 and each one amounting to $18,330.38 and $22,285.90. All agreements entered into by county/town/city Development Authority.
1459
Georgia
GA
Vidalia Board of Education
School District
2019
Various Property Tax Abatement Agreements
(not specified)
(not specified)
Toombs County
Property Tax
(not specified)
(not specified)
$55,518
$39,890
$15,628
Entered into by county/town/city Development Authority.
1460
Georgia
GA
Walker County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Walker County
Property Tax
(not specified)
(not specified)
$1,147,891
$0
$1,147,891
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed three tax abatement agreements with a sum total of $1,105,751.86 and each one amounting to $437,056.72; $413,065.19; and $255,629.95.
1461
Georgia
GA
Warren County Board of Education
School District
2019
Property Tax Abatement Agreement
General Economic Development
(not specified)
Warren County
Property Tax
(not specified)
(not specified)
$53,625
$0
$53,625
(none)
1462
Georgia
GA
Washington County Board of Education
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Washington County
Property Tax
(not specified)
(not specified)
$180,643
$0
$180,643
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed two tax abatement agreements with a sum total of $176,283.64 and each one amounting to $93,141.82 and $83,141.82.
1463
Hawaii
HI
City and County of Honolulu
City/County
2019
Low Income Rental Housing Exemption
Affordable Housing
Section 8-10.20 of the Revised Ordinances of Honolulu
Honolulu, Hawaii
Property Tax
Reduction in assessed value
(not specified)
$12,975,000
$0
$12,975,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1601
Hawaii
HI
City and County of Honolulu
City/County
2019
Dedicated Land in Urban Districts
Conservation of farmland, forest, open space, or water
Section 8-10.13 of the Revised Ordinances of Honolulu
Honolulu, Hawaii
Property Tax
Reduction in assessed value
(not specified)
$88,000
$0
$88,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1602
Hawaii
HI
City and County of Honolulu
City/County
2019
Dedicated Agricultural or Vacant Agricultural Land
Conservation of farmland, forest, open space, or water
Section 8-7.3 of the Revised Ordinances of Honolulu
Honolulu, Hawaii
Property Tax
Reduction in assessed value
No provisions for recapture
$11,253,000
$0
$11,253,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1603
Hawaii
HI
City and County of Honolulu
City/County
2019
Commercial Property Historical Dedication
Historic Preservation
Section 8-10.30 of the Revised Ordinances of Honolulu
Honolulu, Hawaii
Property Tax
Reduction in assessed value
(not specified)
$369,000
$0
$369,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1604
Hawaii
HI
City and County of Honolulu
City/County
2019
Residential Property Historical Dedication
Historic Preservation
Section 8-10.22 of the Revised Ordinances of Honolulu
Honolulu, Hawaii
Property Tax
Reduction in assessed value
(not specified)
$3,568,000
$0
$3,568,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1605
Hawaii
HI
City and County of Honolulu
City/County
2019
Central Kakaako Industrial Zone Limited Development Exemption
Industrial development
Section 8-10.34 of the Revised Ordinances of Honolulu
Honolulu, Hawaii
Property Tax
Tax Exemption
If a dedication or exemption is disallowed due to noncompliance, the owner is subject to roll back taxes, penalty and interest.
$1,045,000
$0
$1,045,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1606
Hawaii
HI
Hawaii County
County
2019
Solar Water Heater Credits
Conservation of farmland, forest, open space, or water
Section 19-104 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Tax Credit
(not specified)
$25,121
$0
$25,121
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1607
Hawaii
HI
Hawaii County
County
2019
Commerical Agricultural Use Programs
Conservation of farmland, forest, open space, or water
Section 19-60 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Reduced Assessment
(not specified)
$698,031
$0
$698,031
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1608
Hawaii
HI
Hawaii County
County
2019
Enterprise Zone
General Economic Development
Section 19-89.3 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Tax Exemption
(not specified)
$1,240
$0
$1,240
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1609
Hawaii
HI
Hawaii County
County
2019
Historic Residential Dedication
Historic Preservation
Section 19-89 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Tax Exemption
(not specified)
$219,565
$0
$219,565
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1610
Hawaii
HI
Hawaii County
County
2019
Low & Moderare Income Housing
Housing
Section 19-87 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Tax Exemption
(not specified)
$30,370,074
$0
$30,370,074
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1611
Hawaii
HI
Kaua'i County
County
2019
Other Abatements
(not specified)
(not specified)
Kaua'I County
Property Tax
(not specified)
(not specified)
$110,367
$0
$110,367
(none)
https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports
1612
Hawaii
HI
Kaua'i County
County
2019
Agricultural Use Dedication
Conservation of farmland, forest, open space, or water
Section 5A-9.1 of the K.C.C
Kaua'I County
Property Tax
Assessed Value Lowered
(not specified)
$8,055,725
$0
$8,055,725
(none)
https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports
1613
Hawaii
HI
Kaua'i County
County
2019
Historic Property Dedication Exemption
Historic Preservation
Section 5A-11.20 of the K.C.C
Kaua'I County
Property Tax
Tax Abatement
(not specified)
$289,849
$0
$289,849
(none)
https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports
1614
Hawaii
HI
Kaua'i County
County
2019
Low/Moderate Income Housing Exemption
Housing
Section 5A-11.20 of the K.C.C
Kaua'I County
Property Tax
Tax Abatement
(not specified)
$608,513
$0
$608,513
(none)
https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports
1615
Hawaii
HI
Maui County
County
2019
Dedicated Land Tax Abatement
Conservation of farmland, forest, open space, or water
Section 3.48.350 of the Maui County Code
Maui County
Property Tax
Tax Abatement
(not specified)
$7,200,000
$0
$7,200,000
(none)
https://www.mauicounty.gov/1827/Annual-Comprehensive-Financial-Report-AC
1616
Idaho
ID
Bannock County
County
2019
Various Property Tax Abatement Agreements
General Economic Development
Idaho Code 63-602NN
Bannock County
Property Tax
Reduction in assessed value
(not specified)
$1,048,245
$0
$1,048,245
Agreements include Amy's Kitchen, Western States, Great Western Malting, and ON Semiconductors
https://www.bannockcounty.us/auditor/
1678
Idaho
ID
City of Caldwell
Municipality
2019
Idaho Code 63-602NN Tax Exemption
Industrial development
Idaho Code 63-602NN
Canyon County
Property Tax
Tax Exemption
(not specified)
$20,827
$0
$20,827
Agreements entered into by Canyon County
https://www.cityofcaldwell.org/departments/finance/finance-documents
1679
Idaho
ID
Emmett Independent District
School District
2019
Property Tax Exemption
General Economic Development
Idaho Code 63-602NN
Gem County
Property Tax
Tax Exemption
(not specified)
$5,485
$0
$5,485
(none)
1680
Idaho
ID
Idaho
State
2019
Idaho Business Advantage
Job Creation/Retention
Idaho Code Sections 63-4401 through 63-4409
State of Idaho
Corporate Income Tax
Tax Credit
Full amount of credit shall be subject to recapture.
$763,980
$0
$763,980
(none)
https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx
1681
Idaho
ID
Idaho
State
2019
Tax Reimbursement Incentives
Job Creation/Retention
Idaho Code Sections 67-4737 through 67-4744
State of Idaho
New Business Entity Income Tax; Sales Tax; Payroll Taxes
Tax Credit
(not specified)
$1,132,795
$0
$1,132,795
(none)
https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx
1682
Idaho
ID
Idaho
State
2019
Broadband Income Tax Credit
Technology (ICT)
Idaho Code Section 63-3029I
State of Idaho
Income Tax
Tax Credit
In the event that qualified broadband equipment upon which the credit allowed by this section has been used ceases to qualify for the credit allowed by Idaho Code Section 63-3029B, or is subject to recapture of that credit, the recapture of credit under this section shall be in the same proportion and subject to the same provisions as the amount of credit required to be recaptured under Idaho Code Section 63-3029B.
$1,151,793
$0
$1,151,793
(none)
https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx
1683
Idaho
ID
Idaho
State
2019
Sales Tax Rebate
Transportation
Idaho Code Section 63-3641
State of Idaho
Sales Tax
Tax Rebate
(not specified)
$3,047,223
$0
$3,047,223
(none)
https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx
1684
Idaho
ID
Lewiston Independent District
School District
2019
Property Tax Exemption
General Economic Development
Idaho Code 63-602NN
Nez Perce County
Property Tax
Tax Exemption
(not specified)
$89,169
$0
$89,169
The abatement does not reduce the property tax levied by the District below the levels in previous years, but does delay the increases that could result from the expansion of two large manufacturing firms in the community. Overall increases in the market value of the District should have a positive effect in the future.
1685
Idaho
ID
Lewiston Independent District
School District
2019
Property Tax Exemption
General Economic Development
Idaho Code 63-602NN
Nez Perce County
Property Tax
Tax Exemption
(not specified)
$382,573
$0
$382,573
The abatement does not reduce the property tax levied by the District below the levels in previous years, but does delay the increases that could result from the expansion of two large manufacturing firms in the community. Overall increases in the market value of the District should have a positive effect in the future.
1686
Idaho
ID
Pocatello-Chubbuck School District #25
School District
2019
Various Tax Abatement Agreements
General Economic Development
Idaho Code 63-602NN
Various cities and townships in Idaho
Property Tax
Tax Exemption
(not specified)
$619,000
$0
$619,000
See ACFR for recipient names
https://www.sd25.us/district/idaho-transparency-laws
1687
Illinois
IL
Alton Community Unit School District 11
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Madison County
Property Tax
Tax Abatement
(not specified)
$7,909
$0
$7,909
Recipient of abatement is Quality Pontiac, Inc.
1817
Illinois
IL
Alton Community Unit School District 11
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Madison County
Property Tax
Tax Abatement
(not specified)
$109,556
$0
$109,556
Recipient of abatement is Shivam Hotels.
1818
Illinois
IL
Ashton-Franklin Center Community Unit School District 275
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655
Lee County
Real Property Tax
Tax Exemption
(not specified)
$59,935
$0
$59,935
(none)
1819
Illinois
IL
Benton CCSD 47
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4 et. Seq.
City of Benton
Real Property Tax
Tax Diversion
(not specified)
$888
$0
$888
(none)
1820
Illinois
IL
Bloomington School District 87
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Bloomington School District 87
Property Tax
Tax Abatement
(not specified)
$53,754
$0
$53,754
Recipient of abatement is State Farm Automobile Insurance Co.
1821
Illinois
IL
Bradley School District 61
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655
(not specified)
Real Property Tax
Tax Exemption
(not specified)
$12,600
$0
$12,600
Gross/net revenue losses are for the year ended June 30, 2019 and are approximate amounts. Unclear which government entity granted the abatements.
1822
Illinois
IL
Bradley School District 61
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4
(not specified)
Real Property Tax
Tax Diversion
(not specified)
$40,700
$0
$40,700
Gross/net revenue losses are for the year ended June 30, 2018 and are approximate amounts. Unclear which government entity granted the abatements.
1823
Illinois
IL
Bremen Community High School District 228
School District
2019
Property Tax Extension Limitation; Property Tax Relief Grant
General Economic Development
Property Tax Extension Limitation Law
(not specified)
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,600,000
$0
$3,600,000
For the 2018 tax levy, the District abated approximately $3,600,000 of Property Tax. This abatement is represented as a reduction of the Property Tax Extension Limitation Law (PTELL) limiting rate on the District’s 2018 Agency Tax Rate Report. The effects of this property tax abatement will not be recognized by the District until the next fiscal year, as the abatement will be applied to the second installment bills. Unclear which government entity granted the abatements, and gross revenue loss, reimbursement/offset and net revenue loss are approximate amounts.
1824
Illinois
IL
Bureau Valley Community Unit School District 340
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655
Bureau/Putnam Area
Property Tax
Tax Exemption
(not specified)
$16,100
$0
$16,100
(none)
1825
Illinois
IL
Calumet City
Municipality
2019
Class 6b
Construction/rehabilitation
(not specified)
Cook County
Property Tax
Reduction in assessed value
(not specified)
$134,000
$0
$134,000
(none)
1826
Illinois
IL
Carbondale Elementary School District 95
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655
Jackson County
Property Tax
Tax Exemption
(not specified)
$366,597
$0
$366,597
(none)
1827
Illinois
IL
Central A & M Community Unit District 21
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4-1
Village of Mechanicsburg
Property Tax
Tax Diversion
(not specified)
$94,035
$0
$94,035
District established in 2004.
1828
Illinois
IL
Chicago Public Schools
School District
2019
Class 6b-7a-7b-9 Abatements
General Economic Development
(not specified)
Cook County, IL
Property Tax
Tax Exemption
(not specified)
$32,800,000
$0
$32,800,000
(none)
https://www.cps.edu/about/finance/annual-financial-report/
1829
Illinois
IL
City of St. Charles
Municipality
2019
Sales Tax Rebate
Business attraction/retention/expansion
(not specified)
City of St. Charles
Sales Tax
Tax Rebate
(not specified)
$627,088
$0
$627,088
(none)
1830
Illinois
IL
City of St. Charles
Municipality
2019
Property Tax Rebate
Construction/rehabilitation
(not specified)
City of St. Charles
Property Tax
Tax Rebate
(not specified)
$17,502
$0
$17,502
(none)
1831
Illinois
IL
City of Alsip
Municipality
2019
Sales Tax Rebate
Business attraction/retention/expansion
(not specified)
Village of Alsip
Sales Tax
Tax Rebate
(not specified)
$236,110
$0
$236,110
(none)
1832
Illinois
IL
City of Alsip
Municipality
2019
Pulaski Road Corrdor Tax Increment Financing (TIF)
Redevelopment/revitalization
(not specified)
Village of Alsip
Property Tax
Tax Rebate
(not specified)
$19,743
$0
$19,743
(none)
1833
Illinois
IL
City of Alton
Municipality
2019
Enterprise Zone (EZ)
Construction/rehabilitation
(not specified)
Madison County
Property Tax
(not specified)
(not specified)
$211,000
$0
$211,000
(none)
1834
Illinois
IL
City of Arlington Heights
Municipality
2019
Sales Tax Rebate
General Economic Development
(not specified)
Village of Arlington Heights
Sales Tax
Tax Rebate
(not specified)
$485,763
$0
$485,763
(none)
1835
Illinois
IL
City of Bedford Park
Municipality
2019
Sales Tax Revenue Sharing Agreement
General Economic Development
(not specified)
Village of Bedford Park
Sales Tax
Tax Rebate
(not specified)
$693,972
$0
$693,972
the amount is the expected payment for 2020
1836
Illinois
IL
City of Bellwood
Municipality
2019
Class 6b; Class 7c
Construction/rehabilitation
(not specified)
Village of Bellwood
Property Tax
Reduction in assessed value
(not specified)
$695,916
$0
$695,916
(none)
1837
Illinois
IL
City of Bridgeview
Municipality
2019
Sales Tax Rebate
Business attraction/retention/expansion
Section 8‚Äê11‚Äê20 of the Illinois Municipal Code (65 ILCS 5/8‚Äê11‚Äê20)
Village of Bridgeview
Sales Tax
Tax Rebate
(not specified)
$1,617,782
$0
$1,617,782
(none)
1838
Illinois
IL
City of Buffalo Grove
Municipality
2019
Agreement with Bits
Business attraction/retention/expansion
(not specified)
Village of Buffalo Grove
Sales Tax
Tax Rebate
Payback of benefits
$566,782
$0
$566,782
(none)
1839
Illinois
IL
City of Buffalo Grove
Municipality
2019
Agreement with Woodman's Food Market
Construction/rehabilitation
Village Ordinance 2016-067
Village of Buffalo Grove
Sales Tax
Tax Rebate; Direct payment
(not specified)
$467,656
$0
$467,656
the recipient agrees to build public infrastructure
1840
Illinois
IL
City of Buffalo Grove
Municipality
2019
Agreement with LAB Development, LLC
General Economic Development
Village Ordinance 2011-14
Village of Buffalo Grove
Sales Tax
Tax Rebate
Payback of benefits
$234,019
$0
$234,019
(none)
1841
Illinois
IL
City of Buffalo Grove
Municipality
2019
Agreement with Edward Hines Lumber Company
General Economic Development
Village Ordinance 2000-67
Village of Buffalo Grove
Sales Tax
Tax Rebate
(not specified)
$1,236,067
$0
$1,236,067
(none)
1842
Illinois
IL
City of Charleston
Municipality
2019
Enterprise Zone (EZ)
General Economic Development
(not specified)
Coles County
Property Tax
(not specified)
(not specified)
$7,452
$0
$7,452
(none)
1843
Illinois
IL
City of Chicago
Municipality
2019
Agreement with the Boeing Company
Business attraction/retention/expansion
(not specified)
City of Chicago
Real Estate Tax
Tax Rebate
Agreement termination
$1,700,000
$0
$1,700,000
(none)
https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html
1844
Illinois
IL
City of Chicago
Municipality
2019
Tax Increment Financing (TIF)
Construction/rehabilitation
Tax Increment Allocation Redevelopment Act, 65 ILCS 5/11-7 4.4-1
City of Chicago
Property Tax
Tax Increment Financing (TIF)
(not specified)
$121,000,000
$0
$121,000,000
(none)
https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html
1845
Illinois
IL
City of Chicago
Municipality
2019
Various Cook County Tax Abatement Programs
Redevelopment/revitalization
(not specified)
Cook County
Property Tax
Reduction in assessed value
(not specified)
$16,900,000
$0
$16,900,000
(none)
https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html
1846
Illinois
IL
City of Chicago Ridge
Municipality
2019
Sales Tax Rebate
Construction/rehabilitation
65 ILCS 5/8-11-20
Village of Chicago Ridge
Sales Tax
Tax Rebate
(not specified)
$323,443
$0
$323,443
(none)
1847
Illinois
IL
City of Crystal Lake
Municipality
2019
Sales Tax Rebate
Construction/rehabilitation
(not specified)
City of Crystal Lake
Sales Tax
Tax Rebate
(not specified)
$294,952
$0
$294,952
(none)
1848
Illinois
IL
City of Danville
Municipality
2019
Sales Tax Rebate
Business attraction/retention/expansion
(not specified)
City of Danville
Sales Tax
Tax Abatement
(not specified)
$36,293
$0
$36,293
(none)
1849
Illinois
IL
City of Danville
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Danville
Property Tax
Tax Abatement
(not specified)
$250,600
$0
$250,600
(none)
1850
Illinois
IL
City of Decatur
Municipality
2019
Enterprise Zone (EZ)
Business attraction/retention/expansion
Economic Development Opportunity Act of 2016
City of Decatur
Property Tax
Tax Credit
(not specified)
$652,560
$0
$652,560
(none)
1851
Illinois
IL
City of Decatur
Municipality
2019
Tax Increment Financing (TIF)
Redevelopment/revitalization
(not specified)
City of Decatur
Property Tax; Sales Tax
Tax Increment Financing (TIF)
(not specified)
$1,445,854
$0
$1,445,854
(none)
1852
Illinois
IL
City of Dekalb
Municipality
2019
Property Tax Rebate
Business attraction/retention/expansion
(not specified)
City of Dekalb
Property Tax
Tax Rebate
(not specified)
$127,712
$0
$127,712
(none)
1853
Illinois
IL
City of Des Plaines
Municipality
2019
Class 6b
Construction/rehabilitation
(not specified)
Cook County
Property Tax
Reduction in assessed value
(not specified)
$6,603,719
$0
$6,603,719
(none)
1854
Illinois
IL
City of Dixon
Municipality
2019
Agreement with UPM Raflatac, Inc.
Business attraction/retention/expansion
(not specified)
City of Dixon
Utility Tax
Tax Rebate
(not specified)
$15,676
$0
$15,676
(none)
1855
Illinois
IL
City of Dixon
Municipality
2019
Agreement with Ken Nelson Auota Plaza
Construction/rehabilitation
(not specified)
City of Dixon
Occupation Tax
Tax Rebate
(not specified)
$63,268
$0
$63,268
(none)
1856
Illinois
IL
City of East Moline
Municipality
2019
Enterprise Zone (EZ)
Business attraction/retention/expansion
Illinois Enterprise Zone Act
City of East Moline
Property Tax
Tax Abatement
(not specified)
$16,757
$0
$16,757
the City has IRBs but didn't report
1857
Illinois
IL
City of East Peoria
Municipality
2019
Various tax abatement programs
Business attraction/retention/expansion
(not specified)
City of East Peoria
Sales Tax
Tax Abatement
(not specified)
$850,506
$0
$850,506
(none)
1858
Illinois
IL
City of East Peoria
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of East Peoria
Property Tax
Tax Abatement
(not specified)
$826,146
$0
$826,146
(none)
1859
Illinois
IL
City of Edwardsville
Municipality
2019
Enterprise Zone (EZ)
General Economic Development
(not specified)
City of Edwardsville
Property Tax
Tax Abatement
(not specified)
$845,801
$0
$845,801
(none)
1860
Illinois
IL
City of Effingham
Municipality
2019
Enterprise Zone (EZ)
Construction/rehabilitation
Illinois Enterprise Zone Act of 1982
City of Effingham
Property Tax
Tax Abatement
(not specified)
$353,038
$0
$353,038
include abatements by the Effingham Public Library
1861
Illinois
IL
City of Elgin
Municipality
2019
Property and Sales Tax Rebate
General Economic Development
(not specified)
City of Elgin
Property Tax; Sales Tax
Tax Rebate
(not specified)
$612,579
$0
$612,579
(none)
1862
Illinois
IL
City of Elmhurst
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Elmhurst
Property Tax
Tax Rebate
(not specified)
$106,888
$0
$106,888
(none)
1863
Illinois
IL
City of Elmhurst
Municipality
2019
Sales Tax Rebate
General Economic Development
(not specified)
City of Elmhurst
Sales Tax
Tax Rebate
Payback of benefits
$671,990
$0
$671,990
(none)
1864
Illinois
IL
City of Forest Park
Municipality
2019
Class 6b
Construction/rehabilitation
(not specified)
Cook County
Property Tax
Reduction in assessed value
(not specified)
$52,400
$0
$52,400
(none)
1865
Illinois
IL
City of Franklin Park
Municipality
2019
Tax Increment Financing (TIF)
Redevelopment/revitalization
Tax Increment Allocation Redevelopment Act, 65 ILCS 5/11-74.4-1
Village of Franklin Park
Property Tax
Tax Rebate
(not specified)
$939,777
$0
$939,777
(none)
1866
Illinois
IL
City of Galesburg
Municipality
2019
Tax Increment Financing (TIF)
Construction/rehabilitation
(not specified)
City of Galesburg
Property Tax
Tax Rebate
(not specified)
$622,391
$0
$622,391
(none)
1867
Illinois
IL
City of Galesburg
Municipality
2019
Sales Tax Rebate
General Economic Development
(not specified)
City of Galesburg
Sales Tax
Tax Rebate
(not specified)
$65,521
$0
$65,521
(none)
1868
Illinois
IL
City of Glenview
Municipality
2019
Sales Tax Rebate
General Economic Development
(not specified)
Village of Glenview
Sales Tax
Tax Rebate
(not specified)
$2,698,046
$0
$2,698,046
(none)
1869
Illinois
IL
City of Glenview
Municipality
2019
Various tax abatement programs
Redevelopment/revitalization
(not specified)
Cook County
Property Tax
Reduction in assessed value
(not specified)
$240,502
$0
$240,502
(none)
1870
Illinois
IL
City of Hanover Park
Municipality
2019
Tax Increment Financing (TIF); Sales Tax Rebate
General Economic Development
(not specified)
Village of Hanover Park
Property Tax; Sales Tax
Tax Rebate
(not specified)
$2,913,549
$0
$2,913,549
(none)
1871
Illinois
IL
City of Highland
Municipality
2019
Various tax abatement programs
General Economic Development
(not specified)
City of Highland
Real Estate Tax
Tax Abatement
(not specified)
$156
$0
$156
(none)
1872
Illinois
IL
City of Highland
Municipality
2019
Various tax abatement programs
Property improvements
(not specified)
City of Highland
Property Tax
Tax Rebate
(not specified)
$10,678
$0
$10,678
(none)
1873
Illinois
IL
City of Highland
Municipality
2019
Sales Tax Rebate
Property improvements
(not specified)
City of Highland
Sales Tax
Tax Rebate
(not specified)
$38,475
$0
$38,475
(none)
1874
Illinois
IL
City of Highland
Municipality
2019
Tax Increment Financing (TIF)
Redevelopment/revitalization
Illinois Tax Increment Allocation Redevelopment Act
City of Highland
Property Tax
Tax Rebate
(not specified)
$12,318
$0
$12,318
(none)
1875
Illinois
IL
City of Highland Park
Municipality
2019
Sales Tax Rebate
Business attraction/retention/expansion
(not specified)
City of Highland Park
Sales Tax
Tax Rebate
(not specified)
$478,235
$0
$478,235
(none)
1876
Illinois
IL
City of Hillside
Municipality
2019
Class 6b
Construction/rehabilitation
(not specified)
Cook County
Property Tax
Reduction in assessed value
(not specified)
$910,611
$0
$910,611
(none)
1877
Illinois
IL
City of Hoffman Estates
Municipality
2019
Various tax abatement programs
Retail development
(not specified)
Village of Hoffman Estates
Property Tax; Wholesale Vehicle Tax; Sales Tax
(not specified)
(not specified)
$933,397
$0
$933,397
(none)
1878
Illinois
IL
City of Homewood
Municipality
2019
Sales Tax Rebate
Restaurants
(not specified)
Village of Homewood
Sales Tax
Tax Rebate
(not specified)
$338,094
$0
$338,094
(none)
1879
Illinois
IL
City of Joliet
Municipality
2019
Business District Sales Tax Rebate
General Economic Development
Illinois Business District Development and Redevelopment Laws
City of Joliet
Business District Sales Tax
Tax Rebate
(not specified)
$68,587
$0
$68,587
(none)
https://www.joliet.gov/government/departments/finance
1880
Illinois
IL
City of Joliet
Municipality
2019
Racetrack Amusement Tax Rebate
General Economic Development
Illinois Compiled Statutes
City of Joliet
Amusement Tax
Tax Rebate
(not specified)
$83,644
$0
$83,644
(none)
https://www.joliet.gov/government/departments/finance
1881
Illinois
IL
City of Joliet
Municipality
2019
Sales Tax Rebate
General Economic Development
Illinois Compiled Statutes (Economic Incentive Agreements)
City of Joliet
Sales Tax
Tax Rebate
(not specified)
$446,023
$0
$446,023
(none)
https://www.joliet.gov/government/departments/finance
1882
Illinois
IL
City of Joliet
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
Illinois Tax Increment Redevelopment Allocation Act
City of Joliet
Property Tax
Tax Increment Financing (TIF)
(not specified)
$468,629
$0
$468,629
(none)
https://www.joliet.gov/government/departments/finance
1883
Illinois
IL
City of Kankakee
Municipality
2019
Sales Tax Rebate
Facility expansion
(not specified)
City of Kankakee
Sales Tax
Tax Rebate
(not specified)
$611,754
$0
$611,754
(none)
1884
Illinois
IL
City of Kankakee
Municipality
2019
Refund for Armstrong World Industries
General Economic Development
(not specified)
City of Kankee
Property Tax
Tax Rebate
(not specified)
$132,582
$0
$132,582
(none)
1885
Illinois
IL
City of Kankakee
Municipality
2019
Property Tax Rebate
Housing
(not specified)
City of Kankakee
Property Tax
Tax Rebate
(not specified)
$113,248
$0
$113,248
(none)
1886
Illinois
IL
City of Lake Zurich
Municipality
2019
Sales Tax Rebate
Business attraction/retention/expansion
(not specified)
Village of Lake Zurich
Sales Tax
Tax Rebate
(not specified)
$667,904
$0
$667,904
(none)
1887
Illinois
IL
City of Litchfield
Municipality
2019
Enterprise Zone (EZ)
Property improvements
(not specified)
City of Litchfield
Property Tax; Sales Tax; Hotel/Motel Tax
Tax Rebate
(no provisions for recapture)
$73,347
$0
$73,347
(none)
1888
Illinois
IL
City of Lombard
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Village of Lombard
Property Tax
Tax Rebate
(not specified)
$14,835
$0
$14,835
(none)
1889
Illinois
IL
City of Lombard
Municipality
2019
Various tax abatement programs
General Economic Development
(not specified)
Village of Lombard
(not specified)
Tax Rebate
(not specified)
$995,983
$0
$995,983
(none)
1890
Illinois
IL
City of Marion
Municipality
2019
Sales Tax Rebate
General Economic Development
Illinois Statute 65 ILCS 5/8-11-20 et. Seq.
City of Marion
Sales Tax
Tax Rebate
(not specified)
$37,704
$0
$37,704
(none)
1891
Illinois
IL
City of Marion
Municipality
2019
Tax Increment Financing (TIF)
Property improvements
Illinois Statute 65 ILCS 5111-74.4 et. Seq., the “Tax Increment Allocation Redevelopment Act”
City of Marion
Real Estate Tax; Sales Tax
Tax Rebate
(not specified)
$1,909,692
$0
$1,909,692
(none)
1892
Illinois
IL
City of Markham
Municipality
2019
Sales Tax Rebate
General Economic Development
(not specified)
City of Markham
Sales Tax
Tax Rebate
(not specified)
$29,148
$0
$29,148
(none)
1893
Illinois
IL
City of Maryville
Municipality
2019
Sales Tax Rebate
General Economic Development
(not specified)
Village of Maryville
Sales Tax
Tax Rebate
(not specified)
$20,643
$0
$20,643
The Village also has a very miniscule property tax abatement.
1894
Illinois
IL
City of Matteson
Municipality
2019
Sales Tax Rebate
Business attraction/retention/expansion
(not specified)
Village of Matteson
Sales Tax
Tax Rebate
(not specified)
$1,909,308
$0
$1,909,308
(none)
1895
Illinois
IL
City of Matteson
Municipality
2019
Class 6b
Construction/rehabilitation
(not specified)
Cook County
Property Tax
Reduction in assessed value
(not specified)
$432,000
$0
$432,000
(none)
1896
Illinois
IL
City of Mattoon
Municipality
2019
Enterprise Zone (EZ)
Property improvements
Illinois Enterprise Zone Act of 1982
City of Mattoon
Property Tax
Tax Abatement
(not specified)
$65,305
$0
$65,305
(none)
1897
Illinois
IL
City of Moline
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
Tax Increment Allocation Redevelopment Act
City of Moline
Property Tax
Tax Rebate
(not specified)
$1,320,523
$0
$1,320,523
(none)
1898
Illinois
IL
City of Oak Brook
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
Redevelopment Project Area Plan Agreement
Village of Oak Brook
Property Tax
Tax Rebate
(not specified)
$460,980
$0
$460,980
(none)
1899
Illinois
IL
City of Oak Forest
Municipality
2019
Tax Increment Financing (TIF)
Business attraction/retention/expansion
65 ILCS 5/11-74.4-1
City of Oak Forest
Property Tax; Sales Tax
Tax Rebate
(not specified)
$166,049
$0
$166,049
(none)
1900
Illinois
IL
City of Oak Lawn
Municipality
2019
Sales Tax Rebate
General Economic Development
(not specified)
Village of Oak Lawn
Sales Tax
Tax Rebate
(not specified)
$728,225
$0
$728,225
(none)
1901
Illinois
IL
City of Palatine
Municipality
2019
Property Tax Rebate
Business attraction/retention/expansion
(not specified)
Village of Palatine
Property Tax
Tax Rebate
(not specified)
$1,017,922
$0
$1,017,922
(none)
1902
Illinois
IL
City of Paris
Municipality
2019
Tax Increment Financing (TIF)
Affordable Housing
(not specified)
City of Paris
Property Tax
Tax Rebate
(not specified)
$98,306
$0
$98,306
recipient is the IL Housing Development Authority
1903
Illinois
IL
City of Quincy
Municipality
2019
Enterprise Zone (EZ)
Construction/rehabilitation
(not specified)
City of Quincy
Property Tax
Tax Rebate
(not specified)
$113,261
$0
$113,261
(none)
1904
Illinois
IL
City of Quincy
Municipality
2019
Agreement with Cullinan-Quincy Mall
Property improvements
(not specified)
City of Quincy
Sales Tax
Tax Rebate
(not specified)
$322,376
$0
$322,376
(none)
1905
Illinois
IL
City of Quincy
Municipality
2019
Agreement with Orix-Prairie Crossing Shopping Center
Retail development
(not specified)
City of Quincy
Sales Tax
Tax Rebate
(not specified)
$393,134
$0
$393,134
(none)
1906
Illinois
IL
City of Rochelle
Municipality
2019
Agreement with a dealership
Property improvements
(not specified)
City of Rochelle
Property Tax; Sales Tax
Tax Rebate
(not specified)
$51,165
$0
$51,165
The amount is just the sales tax abatement
1907
Illinois
IL
City of Rock Island
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Rock Island
Property Tax
Tax Rebate
(not specified)
$2,369,356
$0
$2,369,356
(none)
1908
Illinois
IL
City of Romeoville
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
Illinois Compiled Statute Municipal Code (65 ILCS 5/8-11-20)
Village of Romeoville
Property Tax; Sales Tax; Food and Beverage Taxes
Tax Rebate
(not specified)
$3,955,188
$0
$3,955,188
(none)
1909
Illinois
IL
City of Roselle
Municipality
2019
Sales Tax Rebate
General Economic Development
(not specified)
Village of Roselle
Sales Tax
Tax Rebate
(not specified)
$119,060
$0
$119,060
(none)
1910
Illinois
IL
City of Schaumburg
Municipality
2019
Class 6b
Construction/rehabilitation
(not specified)
Cook County
Property Tax
Reduction in assessed value
(not specified)
$9,435,253
$0
$9,435,253
(none)
1911
Illinois
IL
City of Schaumburg
Municipality
2019
Tax Increment Financing (TIF)
Redevelopment/revitalization
(not specified)
Village of Schaumburg
(not specified)
Tax Rebate
(not specified)
$3,772,972
$0
$3,772,972
(none)
1912
Illinois
IL
City of South Holland
Municipality
2019
Tax Increment Financing (TIF)
Property improvements
(not specified)
Village of South Holland
Sales Tax
Tax Rebate
(not specified)
$211,816
$0
$211,816
(none)
1913
Illinois
IL
City of South Holland
Municipality
2019
Class 6a; Class 6b; Class 7; Class 8
Construction/rehabilitation
(not specified)
Cook County
Property Tax
Reduction in assessed value
(not specified)
$1,600,000
$0
$1,600,000
(none)
1914
Illinois
IL
City of Springfield
Municipality
2019
Sales Tax Rebate
General Economic Development
Annexation Agreement ordinance 260-06-18; 077-02-19
City of Springfield
Sales Tax
Tax Rebate
(not specified)
$1,586
$0
$1,586
(none)
1915
Illinois
IL
City of Urbana
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Urbana
Property Tax
Tax Rebate
(not specified)
$356,778
$0
$356,778
(none)
1916
Illinois
IL
City of Urbana
Municipality
2019
Various tax abatement programs
General Economic Development
(not specified)
City of Urbana
Property Tax
Tax Rebate
(not specified)
$561,702
$0
$561,702
(none)
1917
Illinois
IL
City of Villa Park
Municipality
2019
Sales Tax Rebate
Business attraction/retention/expansion
(not specified)
Village of Villa Park
Sales Tax
Tax Rebate
(not specified)
$196,265
$0
$196,265
(none)
1918
Illinois
IL
City of Wheeling
Municipality
2019
Class 6b
Construction/rehabilitation
(not specified)
Cook County
Property Tax
Reduction in assessed value
(not specified)
$439,760
$0
$439,760
(none)
1919
Illinois
IL
City of Wood River
Municipality
2019
Enterprise Zone (EZ)
General Economic Development
(not specified)
City of Wood River
Property Tax
(not specified)
(not specified)
$25,361
$0
$25,361
(none)
1920
Illinois
IL
City of Wood River
Municipality
2019
Sales Tax Rebate
General Economic Development
(not specified)
City of Wood River
Sales Tax
Tax Rebate
(not specified)
$510,706
$0
$510,706
(none)
1921
Illinois
IL
Community Unit School District 200
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Community Unit School District 200
Real Property Tax
Tax Abatement
(not specified)
$396,000
$0
$396,000
The amount of the real estate taxes to be abated in future years is not presently determinable, as that amount is subject to the assessed valuation of the property following completion of the expansion.
1922
Illinois
IL
Cook County
County
2019
Various Property Tax Incentives
Construction/rehabilitation
(not specified)
Cook County, Illinois
Property Tax
Reduction in assessed value
(not specified)
$13,200,000
$0
$13,200,000
CAFR provided breakdown by purpose: "$6.9 million was for the purpose of development and rehabilitation of new and existing industrial property, $2.3 million was for the purpose of development and rehabilitation of commercial property, $1.0 million was for the purpose of industrial and commercial development in areas of severe economic stagnation, and $1.2 million was for the purpose of increasing multi-family residential affordable rental housing."
https://www.cookcountyil.gov/service/financial-reports
1923
Illinois
IL
County Of Winnebago School District 320
School District
2019
Various Property Tax Abatement Programs
General Economic Development
35 ILCS 200/18-165
County Of Winnebago School District 320
Property Tax
Tax Abatement
The abatement agreement will be terminated if the Company ceases to operate on the property for a period of six months.
$65,035
$0
$65,035
Recipient of abatement is Ralcorp Holdings, Inc. Abatement started in 2015.
1924
Illinois
IL
Danville Community Consolidated School District 118
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655
Various counties, cities and townships in Missouri
Real Property Tax
Tax Exemption
(not specified)
$281,965
$0
$281,965
(none)
1925
Illinois
IL
Danville Community Consolidated School District 118
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4
City of Danville
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$595,726
$0
$595,726
(none)
1926
Illinois
IL
Deer Creek-Mackinaw Community Unit School District 701
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4
Village of Deer Creek
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$220,033
$96,294
$123,739
(none)
1927
Illinois
IL
Dekalb Community Unit School District 428
School District
2019
Various Property Tax Abatement Programs
General Economic Development
35 ILCS 200/18-165; Illinois Constitution of 1970 Article VII, Section 10; 5 ILCS 220/1 220/1
Dekalb Community Unit School District 428
Real Property Tax
Tax Abatement
(not specified)
$22,916
$0
$22,916
(none)
1928
Illinois
IL
Dekalb Community Unit School District 428
School District
2019
Various Property Tax Abatement Programs
General Economic Development
35 ILCS 200/18-165; Illinois Constitution of 1970 Article VII, Section 10; 5 ILCS 220/1 220/1
Dekalb Community Unit School District 428
Real Property Tax
Tax Abatement
(not specified)
$770,804
$0
$770,804
(none)
1929
Illinois
IL
East Peoria Community High School District 309
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4
City of East Peoria
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,318,965
$35,837
$1,283,128
(none)
1930
Illinois
IL
Edwardsville Community Unit School District 7
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655
Madison County
Property Tax
Tax Exemption
(not specified)
$724,000
$0
$724,000
Gross/net revenue losses are approximate amounts. Zone established in 1997.
1931
Illinois
IL
Fieldcrest Community Unit School District 6
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4
City of Toluca; City of Minonk; City of Wenona
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$226,286
$41,673
$184,613
(none)
1932
Illinois
IL
Granite City Community Unit School District 9
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655
Madison County
Property Tax
Tax Exemption
(not specified)
$1,600,000
$0
$1,600,000
Gross/net revenue losses are approximate amounts. Zone estabished in 1997 and 2016.
1933
Illinois
IL
Homewood Flossmoor Community High School District 233
School District
2019
Property Tax Relief Grant
General Economic Development
(not specified)
Homewood Flossmoor Community High School District 233
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,032,000
$1,963,818
$68,182
Gross/net revenue losses are approximate amounts.
1934
Illinois
IL
Hononegah Community High School District 207
School District
2019
Various Property Tax Abatement Programs
General Economic Development
35 ILCS 200/18-165
Hononegah Community High School District 207
Property Tax
Tax Abatement
(not specified)
$28,731
$0
$28,731
Recipient of abatement is All World Machinery. Abatement started in 2014.
1935
Illinois
IL
Illinois
State
2019
Angel Investment Tax Credits
Capital investment
Section 220 of the Illinois Income Tax Act (35 ILCS 5)
State of Illinois
Income Tax
Tax Credit
If, during the three-year period, the qualified new business venture is moved from the State or otherwise ceased, the State can recapture the abated tax requiring the taxpayer to repay the full value of the credit previously claimed.
$5,200,000
$0
$5,200,000
Reduced amounts shared with local governments by $269 million
http://www.auditor.illinois.gov/audit-reports/Comptroller-Internal-Controls-and-Compliance.asp
1936
Illinois
IL
Illinois
State
2019
Economic Development for a Growing Economy (EDGE)
General Economic Development
35 ILCS 10
State of Illinois
Income Tax
Tax Credit
If, during the term of the agreement, the project is moved from the State or otherwise ceased, the State can recapture the abated tax requiring the taxpayer to repay the full value of the credit previously claimed.
$155,200,000
$0
$155,200,000
Reduced amounts shared with local governments by $8.4 million
http://www.auditor.illinois.gov/audit-reports/Comptroller-Internal-Controls-and-Compliance.asp
1937
Illinois
IL
Kankakee School District 111
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4
(not specified)
Real Property Tax
Tax Diversion
(not specified)
$497,000
$0
$497,000
Unclear which government entity granted the abatements. Gross/net revenue losses are approximate amounts.
1938
Illinois
IL
Litchfield Community Unit School District 12
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655
Montgomery County
Property Tax
Tax Exemption
(not specified)
$123,038
$0
$123,038
Largest recipients of abatements are Pioneer Hi-Bred and M&M Service Co.
1939
Illinois
IL
Mahomet-Seymour Community Unit School District 3
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4
Mahomet-Seymour Community Unit School District 3
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$675,921
The Village of Mahomet agreed to pass 100% of residential taxes and 50% of commercial taxes to the district. The PILOT listed in the CAFR is seemingly from residential taxes, as the report states that "The exact amount of the 50% of commercial Property Tax that the District has not received or has abated for fiscal year 2019 has not been calculated." In addition to the PILOT the district also received discounts on water/sewer billings. Abatement started in 2000.
1940
Illinois
IL
Manteno Community Unit School District 5
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655
(not specified)
Real Property Tax
Tax Exemption
(not specified)
$157,000
$0
$157,000
Gross/net revenue losses are approximate amounts. Unclear which government entity granted the abatements.
1941
Illinois
IL
Manteno Community Unit School District 5
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4
(not specified)
Real Property Tax
Tax Diversion
(not specified)
$630,000
$0
$630,000
Gross/net revenue losses are approximate amounts. Unclear which government entity granted the abatements.
1942
Illinois
IL
Mclean County Unit School District 5
School District
2019
Various Property Tax Abatement Programs
General Economic Development
35 ILCS 200/18-165
Mclean County Unit School District 5
Property Tax
Tax Abatement
(not specified)
$95,963
$0
$95,963
(none)
1943
Illinois
IL
Minooka Community High School District 111
School District
2019
Various Property Tax Abatement Programs
General Economic Development
ILCS 200/18-165
Minooka Community High School District 111
Real Property Tax
Tax Abatement
(not specified)
$13,681
$0
$13,681
Recipient of abatement is Blair Road Hotel (Hampton).
1944
Illinois
IL
Minooka Community High School District 111
School District
2019
Various Property Tax Abatement Programs
General Economic Development
ILCS 200/18-165
Minooka Community High School District 111
Real Property Tax
Tax Abatement
(not specified)
$41,930
$0
$41,930
Recipient of abatement is Minooka Hotel (Marriot).
1945
Illinois
IL
Minooka Community High School District 111
School District
2019
Various Property Tax Abatement Programs
General Economic Development
ILCS 200/18-165
Minooka Community High School District 111
Real Property Tax
Tax Abatement
(not specified)
$99,829
$0
$99,829
Recipient of abatement is Industrial Developments International, LLC.
1946
Illinois
IL
Minooka Community High School District 111
School District
2019
Various Property Tax Abatement Programs
General Economic Development
ILCS 200/18-165
Minooka Community High School District 111
Real Property Tax
Tax Abatement
(not specified)
$151,629
$0
$151,629
Recipient of abatement is Azco Nobel Chemicals, LLC.
1947
Illinois
IL
Moline-Coal Valley Community Unit School District 40
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4
Rock Island County
Real Property Tax
Tax Diversion
(not specified)
$2,700,000
$0
$2,700,000
Gross/net revenue losses are approximate amounts.
1948
Illinois
IL
Momence Community Unit School District 1
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655
(not specified)
Property Tax
Tax Exemption
(not specified)
$170,000
$0
$170,000
Unclear which government entity granted the abatements. Gross/net revenue losses are approximate amounts.
1949
Illinois
IL
Morris Community High School District 101
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Morris Community High School District 101
Real Property Tax
Tax Abatement
(not specified)
$282,919
$0
$282,919
Recipient of abatement is Costco Wholesale Corporation.
1950
Illinois
IL
Morton Community Unit School District 709
School District
2019
Various Property Tax Abatement Programs
General Economic Development
35 ILCS 200/18-165
Morton Community Unit School District 709
Property Tax
Tax Abatement
(not specified)
$102,227
$0
$102,227
(none)
1951
Illinois
IL
Morton Grove School District 70
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Village of Morton Grove
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$237,000
$178,000
$59,000
Gross revenue loss, reimbursement/offset, net revenue losses are all approximate amounts. Abatement started in 2000.
1952
Illinois
IL
Mount Vernon School District 80
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655
Jefferson County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$78,118
$0
$78,118
The District levies for the amount of taxes based on current allowable amounts; therefore, the amount of revenue that would be distributed to the District from Jefferson County related to these property tax abatements is not determinable. Zone established in 1984.
1953
Illinois
IL
Mount Vernon School District 80
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4
Jefferson County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$275,942
$0
$275,942
The District levies for the amount of taxes based on current allowable amounts; therefore, the amount of revenue that would be distributed to the District from Jefferson County related to these property tax abatements is not determinable.
1954
Illinois
IL
North Boone Community Unit School District 200
School District
2019
Various Property Tax Abatement Programs
General Economic Development
35 ILCS 200/18-165 Sec. 18165
North Boone Community Unit School District 200
Property Tax
Tax Abatement
(not specified)
$1,001,566
$0
$1,001,566
(none)
1955
Illinois
IL
Orangeville Community Unit School District 203
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655; 35 ILCS 200/18-165
Orangeville Community Unit School District 203
Property Tax
Tax Exemption
(not specified)
$85,410
$0
$85,410
Recipient of abatement is Berner Food and Beverage, LLC.
1956
Illinois
IL
Paris-Union School District 95
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
City of Paris
Property Tax
Tax Abatement
(not specified)
$269,165
$0
$269,165
Gross/net revenue losses are the sum of two abatement agreements. Recipient of first abatement is North American Lighting, Inc. Abatement started in 2014. Recipient of second abatement is Cadillac Products Packaging Company. Abatement started in 2015.
1957
Illinois
IL
Park Forest School District 163
School District
2019
Property Tax Relief Grant
General Economic Development
(not specified)
Park Forest School District 163
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$578,000
$573,153
$4,847
Gross/net revenue losses are approximate amounts.
1958
Illinois
IL
Pontiac CCSD No 429
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Pontiac CCSD No 429
Property Tax
Tax Abatement
(not specified)
$12,500
$0
$12,500
Recipient of abatement in Anthony Liftgates, Inc.
1959
Illinois
IL
Pontiac CCSD No 429
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Pontiac CCSD No 429
Property Tax
Tax Abatement
(not specified)
$28,000
$0
$28,000
Recipient of abatement is Caterpillar, Inc.
1960
Illinois
IL
Prairie Hill Community Consolidated School District 133
School District
2019
Various Property Tax Abatement Programs
General Economic Development
35 ILCS 200/18-165
Prairie Hill Community Consolidated School District 133
Property Tax
Tax Abatement
(not specified)
$45,441
$0
$45,441
Recipient of abatement is All World Machinery. Abatement started in 2014.
1961
Illinois
IL
Princeton High School District 500
School District
2019
Enterprise Zone
General Economic Development
20 ILCS 655
Bureau/Putnam Area
Property Tax
Tax Exemption
(not specified)
$58,600
$0
$58,600
(none)
1962
Illinois
IL
Rich Township High School District 227
School District
2019
Various Property Tax Abatement Programs
General Economic Development
ILCS 200/18-165
Rich Township High School District 227
Real Property Tax
Tax Abatement
(not specified)
$11,380
$0
$11,380
Recipient of abatement is a Consolidated Collision Center. Abatement started in 2011. Gross/net revenue losses are approximate amounts.
1963
Illinois
IL
Rich Township High School District 227
School District
2019
Various Property Tax Abatement Programs
General Economic Development
ILCS 200/18-165
Rich Township High School District 227
Real Property Tax
Tax Abatement
(not specified)
$49,290
$0
$49,290
Recipients of abatement are Water Werks and Harvey's Center. Abatement started in 2017. Gross/net revenue losses are approximate amounts.
1964
Illinois
IL
Rich Township High School District 227
School District
2019
Various Property Tax Abatement Programs
General Economic Development
ILCS 200/18-165
Rich Township High School District 227
Real Property Tax
Tax Abatement
(not specified)
$111,161
$0
$111,161
Recipient of abatement is First Industrial Acquisitions, Inc. Abatement started in 2007. Gross/net revenue losses are approximate amounts.
1965
Illinois
IL
Rich Township High School District 227
School District
2019
Various Property Tax Abatement Programs
General Economic Development
ILCS 200/18-165
Rich Township High School District 227
Real Property Tax
Tax Abatement
(not specified)
$291,637
$0
$291,637
Recipient of abatement is Tinley Park Hotel. Abatement started in 2018. Gross/net revenue losses are approximate amounts.
1966
Illinois
IL
Rock Island School District 41
School District
2019
Property Tax Rebate Program
General Economic Development
(not specified)
Rock Island School District 41
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$25,365
$0
$25,365
(none)
1967
Illinois
IL
Rock Island School District 41
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4-1 to 11-74.4-11
Rock Island County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,705,967
$991,486
$3,714,481
(none)
1968
Illinois
IL
Rockridge Community Unit School District 300
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4-1 to 11-74.4-11
Rock Island County
Property Tax
Tax Diversion
(not specified)
$68,663
$0
$68,663
After disclosing these amounts, the CAFR later states "The District is estimated to forgo approximately $74,000 of property tax revenues in fiscal year 2019 from these TIF Districts." This is most likely a typo and should actually be "fiscal year 2020" judging from other CAFRs the contain similar language.
1969
Illinois
IL
Saratoga Community Consolidated School District 60C
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Saratoga Community Consolidated School District 60C
Real Property Tax
Tax Abatement
(not specified)
$183,933
$0
$183,933
Recipient of abatement is Akzo Nobel Chemicals LLC.
1970
Illinois
IL
Saratoga Community Consolidated School District 60C
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Saratoga Community Consolidated School District 60C
Real Property Tax
Tax Abatement
(not specified)
$457,119
$0
$457,119
Recipient of abatement is Costco Wholesale Corporation.
1971
Illinois
IL
Schiller Park School District 81
School District
2019
Class 6b Property Tax Incentive Program
General Economic Development
(not specified)
Cook County
Real Property Tax
Tax Abatement
(not specified)
$1,231,000
$0
$1,231,000
Gross/net revenue losses are approximate amounts.
1972
Illinois
IL
Sherrard Community Unit School District 200
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4-1 to 11-74.4-11
Mercer County
Property Tax
Tax Exemption
(not specified)
$121,000
$0
$121,000
(none)
1973
Illinois
IL
Tri City Community Unit School District 1
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4-1
Village of Mechanicsburg
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$295,444
$28,929
$266,515
District established in 2004.
1974
Illinois
IL
United Township High School District 30
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4-1 to 11-74.4-11
Henry County
Property Tax
Tax Diversion
(not specified)
$34,651
$0
$34,651
(none)
1975
Illinois
IL
United Township High School District 30
School District
2019
Tax Increment Financing (TIF)
General Economic Development
65 ILCS 5/11-74.4-1 to 11-74.4-11
Rock Island County
Property Tax
Tax Diversion
(not specified)
$739,488
$0
$739,488
(none)
1976
Illinois
IL
West Aurora School District 129
School District
2019
Various Property Tax Abatement Programs
General Economic Development
Illinois School Code
West Aurora School District 129
Property Tax
Tax Abatement
(not specified)
$64,503
$0
$64,503
(none)
1977
Illinois
IL
Wilmington Community Unit School District 209U
School District
2019
Various Property Tax Abatement Programs
General Economic Development
ILCS 200/18-165
Wilmington Community Unit School District 209U
Property Tax
Tax Abatement
(not specified)
$309,307
$0
$309,307
Gross/net revenue losses are the sum of the 2018 and 2017 tax levies from two abatement agreements. Recipients are Illinois Transport and U.S. Cold Storage.
1978
Illinois
IL
Zeigler-Royalton Community Unit School District 188
School District
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Tax Abatement
(not specified)
$3,843,000
$0
$3,843,000
Very little information disclosed in CAFR. Please refer to Note L on page A-28 for clarification.
1979
Indiana
IN
Allen County
County
2019
Business Personal Property Equipment Investment
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Allen County
Real and Personal Property Tax
Tax Abatement
10% penalty for falsely claiming the abatement
$1,100,000
$0
$1,100,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2128
Indiana
IN
Allen County
County
2019
Redevelopment or Rehabilitation of Real Estate Property
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Allen County
Real and Personal Property Tax
Tax Abatement
10% penalty for falsely claiming the abatement
$1,407,000
$0
$1,407,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2129
Indiana
IN
Allen County
County
2019
County TIF Commitments
TIF
(not specified)
Allen County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$405,000
$0
$405,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2130
Indiana
IN
Allen County
County
2019
Various agreements entered into by City of Leo-Cedarville
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Leo-Cedarville
Property Tax
(not specified)
(not specified)
$1,000
$0
$1,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2131
Indiana
IN
Allen County
County
2019
Various agreements entered into by City of Monroeville
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Monroeville, IN
Property Tax
(not specified)
(not specified)
$4,000
$0
$4,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2132
Indiana
IN
Allen County
County
2019
Various agreements entered into by City of Huntertown
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Huntertown, IN
Property Tax
(not specified)
(not specified)
$6,000
$0
$6,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2133
Indiana
IN
Allen County
County
2019
Various agreements entered into by City of Woodburn
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Woodburn, IN
Property Tax
(not specified)
(not specified)
$42,000
$0
$42,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2134
Indiana
IN
Allen County
County
2019
Various agreements entered into by City of New Haven
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
New Haven, IN
Property Tax
(not specified)
(not specified)
$130,000
$0
$130,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2135
Indiana
IN
Allen County
County
2019
Various agreements entered into by City of Fort Wayne
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Fort Wayne, IN
Property Tax
(not specified)
(not specified)
$1,279,000
$0
$1,279,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2136
Indiana
IN
Allen County
County
2019
Allen County Library Abatements from various jurisdictions
General Economic Development
(not specified)
Various, see ACFR
Property Tax
(not specified)
(not specified)
$1,494,544
$0
$1,494,544
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2137
Indiana
IN
City of Fort Wayne
Municipality
2019
Personal Property Tax Abatements
General Economic Development
Indiana Code 6-1.1-12
Fort Wayne
Personal Property Tax
Tax Abatement
Some - Although the City does not have any formal policy concerning the recapturing of abated taxes should the recipient not fulfill their agreed requirements, once the City becomes aware of such a situation, the abatement could be terminated based on Fort Wayne Common Council determination.
$1,460,341
$0
$1,460,341
(none)
https://www.cityoffortwayne.org/controllers-office.html
2138
Indiana
IN
City of Fort Wayne
Municipality
2019
Real Property Tax Abatements
General Economic Development
Indiana Code 6-1.1-12
Fort Wayne
Real Property Tax
Tax Abatement
Some - Although the City does not have any formal policy concerning the recapturing of abated taxes should the recipient not fulfill their agreed requirements, once the City becomes aware of such a situation, the abatement could be terminated based on Fort Wayne Common Council determination.
$2,295,859
$0
$2,295,859
(none)
https://www.cityoffortwayne.org/controllers-office.html
2139
Indiana
IN
City of Indianapolis
Municipality
2019
Real Property Tax Abatement
General Economic Development
I.C. 6-1.1-12.1
City of Indianapolis
Real Property Tax
Tax Abatement
(not specified)
$1,436,000
$0
$1,436,000
(none)
https://www.indy.gov/activity/annual-financial-reports
2140
Indiana
IN
City of Indianapolis
Municipality
2019
Personal Property Tax Abatement
Manufacturing development
I.C. 6-1.1-12.1
City of Indianapolis
Personal Property Tax
Tax Abatement
(not specified)
$3,066,000
$0
$3,066,000
(none)
https://www.indy.gov/activity/annual-financial-reports
2141
Indiana
IN
City of South Bend
Municipality
2019
Various property tax abatement agreements
Business attraction/retention/expansion
South Bend Municipal Code Chapter 2, Article 6, tax abatements, created by Ordinance 7267-83
City of South Bend
Property Tax
(not specified)
(not specified)
$1,766,580
$0
$1,766,580
(none)
http://docs.southbendin.gov/WebLink/Browse.aspx?dbid=0&startid=6603&row=1&cr=1
2142
Indiana
IN
Indiana
State
2019
Venture Capital Investment Credit
Capital investment
Indiana Code 6-3.1-24
State of Indiana
Individual and Corporate Income Taxes
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-24.
$4,922,000
$0
$4,922,000
Corporate Income Tax abatement not disclosable per Indiana Code 6-8.1-7-2
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2143
Indiana
IN
Indiana
State
2019
Community Revitalization Enhancement District Credit
Community development
Indiana Code 6-3.1-19
State of Indiana
Individual and Corporate Income Taxes
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or any of the provisions within IC 6-3.1-19.
$1,059,000
$0
$1,059,000
Corporate Income Tax abatement not disclosable per Indiana Code 6-8.1-7-2
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2144
Indiana
IN
Indiana
State
2019
Neighborhood Assistance Program Credit
Community development
Indiana Code 6-3.1-9
State of Indiana
Individual and Corporate Income Taxes
Tax Credit
(not specified)
$1,895,000
$0
$1,895,000
Corporate Income Tax abatement not disclosable per Indiana Code 6-8.1-7-2
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2145
Indiana
IN
Indiana
State
2019
Industrial Recovery Credit
Construction/rehabilitation
Indiana Code 6-3.1-11
State of Indiana
Individual and Corporate Income Taxes
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-11.
$70,000
$0
$70,000
Corporate Income Tax abatement not disclosable per Indiana Code 6-8.1-7-2
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2146
Indiana
IN
Indiana
State
2019
Hoosier Business Investment Credit
Job Creation/Retention
Indiana Code 6-3.1-26
State of Indiana
Individual and Corporate Income Taxes
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or any of the provisions within IC 6-3.1-26.
$2,651,000
$0
$2,651,000
Provided breakdown by type of taxes
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2147
Indiana
IN
Indiana
State
2019
Coal Gasification Technology Investment Credit
Job Creation/Retention
Indiana Code 6-3.1-29
State of Indiana
Corporate Income Tax
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-29.
$15,000,000
$0
$15,000,000
Provided breakdown by type of taxes
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2148
Indiana
IN
Indiana
State
2019
Economic Development for a Growing Economy (EDGE) Credit
Job Creation/Retention
Indiana Code 6-3.1-13
State of Indiana
Individual and Corporate Income Taxes
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or any of the provisions within IC 6-3.1-13.
$66,160,000
$0
$66,160,000
Provided breakdown by type of taxes
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2149
Indiana
IN
Indiana
State
2019
Research Expense Credit
Research and development
Indiana Code 6-3.1-4
State of Indiana
Individual and Corporate Income Taxes
Tax Credit
The Tax Credit will be Comprehensive Annual Financial Report - State of Indiana - 145 recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-4.
$76,941,000
$0
$76,941,000
Provided breakdown by type of taxes
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2150
Indiana
IN
Marion County
County
2019
Vacant Building Abatement
Job Creation/Retention
IC 6-1.1-12.1
City of Indianapolis
Real Property Tax
Tax Abatement
(not specified)
$327
$0
$327
Agreements entered into by the City of Indianpois
https://www.indy.gov/activity/annual-financial-reports
2151
Indiana
IN
Marion County
County
2019
Personal Property Tax Abatement
Manufacturing development
IC 6-1.1-12.1
City of Indianapolis
Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,688,598
$0
$1,688,598
Agreements entered into by the City of Indianpois
https://www.indy.gov/activity/annual-financial-reports
2152
Indiana
IN
Marion County
County
2019
Real Property Tax Abatements
Property improvements
IC 6-1.1-12.1
City of Indianapolis
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$791,117
$0
$791,117
Agreements entered into by the City of Indianpois
https://www.indy.gov/activity/annual-financial-reports
2153
Indiana
IN
St. Joseph County
County
2019
Property Tax Abatement
General Economic Development
IC 6-1.1-12.1
St. Joseph, IN
Property Tax
(not specified)
(not specified)
$5,116,847
$0
$5,116,847
(none)
https://sjcindiana.com/ArchiveCenter/ViewFile/Item/125
2154
Iowa
IA
Adair-Casey Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Audubon County
Property Tax
(not specified)
(not specified)
$1,673
$1,143
$530
(none)
2509
Iowa
IA
Adel-Desoto-Minburn Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of DeSoto
Property Tax
(not specified)
(not specified)
$26,060
$12,205
$13,855
(none)
2510
Iowa
IA
Agwsr Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Ackley; Franklin County; Hardin County
Property Tax
(not specified)
(not specified)
$149,892
$85,548
$64,344
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2511
Iowa
IA
Ahstw Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Avoca; City of Shelby; City of Walnut
Property Tax
(not specified)
(not specified)
$51,003
$35,447
$15,556
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2512
Iowa
IA
Albert City Truesday Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2513
Iowa
IA
Albia Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2514
Iowa
IA
Alburnett Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Robins; City of Hiawatha
Property Tax
(not specified)
(not specified)
$92
$52
$40
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2515
Iowa
IA
Alden Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Franklin County
Property Tax
(not specified)
(not specified)
$59,531
$34,290
$25,241
(none)
2516
Iowa
IA
Algona Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Algona; Kossuth County; City of Titonka
Property Tax
(not specified)
(not specified)
$104,811
$61,812
$42,999
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2517
Iowa
IA
Allamakee Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Waukon
Property Tax
(not specified)
(not specified)
$18,001
$11,123
$6,878
(none)
2518
Iowa
IA
Alta-Aurelia Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Aurelia
Property Tax
(not specified)
(not specified)
$637
$0
$637
(none)
2519
Iowa
IA
Ames Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Ames
Property Tax
(not specified)
(not specified)
$352,072
$185,791
$166,281
(none)
2520
Iowa
IA
Anamosa Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Anamosa
Property Tax
(not specified)
(not specified)
$7,103
$3,617
$3,486
(none)
2521
Iowa
IA
Ankeny Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Ankeny; City of Polk City
Property Tax
(not specified)
(not specified)
$583,173
$262,378
$320,795
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2522
Iowa
IA
Aplington-Parkersburg Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Parkersburg; Butler County
Property Tax
(not specified)
(not specified)
$184,909
$91,941
$92,968
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2523
Iowa
IA
Ar-We-Va Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2524
Iowa
IA
Atlantic Community School District
School district
2019
Urban Revitalization
General Economic Development
(not specified)
City of Atlantic
Property Tax
(not specified)
(not specified)
$30,328
$0
$30,328
(none)
2525
Iowa
IA
Audubon Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Audubon County
Property Tax
(not specified)
(not specified)
$7,041
$4,206
$2,835
(none)
2526
Iowa
IA
Ballard Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Huxley; City of Slater
Property Tax
(not specified)
(not specified)
$284,384
$118,549
$165,835
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2527
Iowa
IA
Baxter Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Baxter
Property Tax
(not specified)
(not specified)
$8,734
$3,677
$5,057
(none)
2528
Iowa
IA
Bcluw Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2529
Iowa
IA
Bedford Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2530
Iowa
IA
Belle Plaine Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2531
Iowa
IA
Bellevue Community School District
School district
2019
Urban Renewal Areas
General Economic Development
(not specified)
City of Bellevue
Property Tax
(not specified)
(not specified)
$70,309
$38,346
$31,963
(none)
2532
Iowa
IA
Belmond-Klemme Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Belmond
Property Tax
(not specified)
(not specified)
$13,030
$45,227
$0
(none)
2533
Iowa
IA
Bennett Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2534
Iowa
IA
Bettendorf Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Bettendorf
Property Tax
(not specified)
(not specified)
$571,715
$282,748
$288,967
(none)
2535
Iowa
IA
Black Hawk County
County
2019
Passive Tax Abatements: Urban renewal and economic development projects of other entities
General Economic Development
Chapter 15A & 403
Multiple
Property Tax
(not specified)
(not specified)
$94,638
$0
$94,638
Includes agreements with Cedar Falls, Evansdale, Hudson, and Waterloo
https://www.blackhawkcounty.iowa.gov/687/Comprehensive-Annual-Financial-Reports-a
2536
Iowa
IA
Bondurant-Farrar Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Altoona; City of Bondurant
Property Tax
(not specified)
(not specified)
$4,152,516
$35,018
$4,117,498
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2537
Iowa
IA
Boone Community School District
School district
2019
Urban Revitalization
General Economic Development
(not specified)
City of Boone; Boone County
Property Tax
(not specified)
(not specified)
$112,757
$0
$112,757
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2538
Iowa
IA
Boyden-Hull Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Hull
Property Tax
(not specified)
(not specified)
$318,148
$172,534
$145,614
(none)
2539
Iowa
IA
Boyer Valley Community School District
School district
2019
Urban Revitalization
General Economic Development
(not specified)
City of Dow City
Property Tax
(not specified)
(not specified)
$18,034
$0
$18,034
(none)
2540
Iowa
IA
Brooklyn-Guernsey-Malcom Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Brooklyn
Property Tax
(not specified)
(not specified)
$3,764
$1,692
$2,072
(none)
2541
Iowa
IA
Burlington Community School District
School district
2019
Urban Renewal; Urban Revitalization
General Economic Development
(not specified)
City of Burlington; City of West Burlington; Des Moines County
Property Tax
(not specified)
(not specified)
$598,279
$188,114
$410,165
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2542
Iowa
IA
Cal Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2543
Iowa
IA
Calamus-Wheatland Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2544
Iowa
IA
Cam Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Massena; Audubon County
Property Tax
(not specified)
(not specified)
$67,720
$44,826
$22,894
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2545
Iowa
IA
Camanche Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Camanche
Property Tax
(not specified)
(not specified)
$6,196
$2,849
$3,347
(none)
2546
Iowa
IA
Cardinal Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2547
Iowa
IA
Carlisle Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Carlisle
Property Tax
(not specified)
(not specified)
$58,849
$29,767
$29,082
(none)
2548
Iowa
IA
Carroll Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Halbur; City of Carroll; City of Templeton
Property Tax
(not specified)
(not specified)
$22,855
$14,819
$8,036
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2549
Iowa
IA
Cedar Falls Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Cedar Falls
Property Tax
(not specified)
(not specified)
$117,225
$62,588
$54,637
(none)
2550
Iowa
IA
Cedar Rapids Community School District
School district
2019
Passive Tax Abatemetnts:Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Cedar Rapids; City of Marion; City of Hiawatha; City of Robins
Property Tax
(not specified)
(not specified)
$771,518
$717,988
$53,530
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
https://crschools.us/departments/accounting-budgeting/
2551
Iowa
IA
Center Point-Urbana Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Urbana; City of Center Point
Property Tax
(not specified)
(not specified)
$40,342
$17,664
$22,678
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2552
Iowa
IA
Centerville Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2553
Iowa
IA
Central City Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Central City
Property Tax
(not specified)
(not specified)
$13,187
$5,497
$7,690
(none)
2554
Iowa
IA
Central Decatur Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2555
Iowa
IA
Central Dewitt Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of DeWitt
Property Tax
(not specified)
(not specified)
$78,704
$37,224
$41,480
(none)
2556
Iowa
IA
Central Lee Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2557
Iowa
IA
Central Lyon Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
City of Rock Rapids
Property Tax
(not specified)
(not specified)
$229,970
$41,853
$188,117
(none)
2558
Iowa
IA
Central Springs Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Cerro Gordo County
Property Tax
(not specified)
(not specified)
$20,181
$0
$20,181
(none)
2559
Iowa
IA
Chariton Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Chariton; Lucas County
Property Tax
(not specified)
(not specified)
$108,023
$50,320
$57,703
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2560
Iowa
IA
Charles City Community School District
School district
2019
Urban Revitalization
General Economic Development
(not specified)
City of Charles City
Property Tax
(not specified)
(not specified)
$146,060
$0
$146,060
(none)
2561
Iowa
IA
Charter Oak-Ute Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2562
Iowa
IA
Cherokee Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Larrabee
Property Tax
(not specified)
(not specified)
$22,118
$10,635
$11,483
(none)
2563
Iowa
IA
City of Ankeny
Municipality
2019
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Ankeny
Property Tax
Tax Rebate
(not specified)
$356,214
$0
$356,214
(none)
https://www.ankenyiowa.gov/our-city/departments/finance/annual-financial-reports
2564
Iowa
IA
City of Ankeny
Municipality
2019
Urban Revitalization Tax Exemptions Program
Redevelopment/revitalization
Chapter 404 of the Code of Iowa
Ankeny
Property Tax
Tax Exemption
(not specified)
$3,885
$0
$3,885
(none)
https://www.ankenyiowa.gov/our-city/departments/finance/annual-financial-reports
2565
Iowa
IA
City of Cedar Rapids
Municipality
2019
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Cedar Rapids, Iowa
Property Tax
Tax Rebate
(not specified)
$2,507,180
$0
$2,507,180
City provides rebate after developers meet the terms of the agreements
https://cedar-rapids.org/local_government/departments_a_-_f/finance/cafr.php
2566
Iowa
IA
City of Davenport
Municipality
2019
Sales Tax Rebates for Urban Renewal Projects
General Economic Development
(not specified)
Davenport, Iowa
(not specified)
(not specified)
(not specified)
$107,000
$0
$107,000
(none)
https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports
2567
Iowa
IA
City of Davenport
Municipality
2019
Economic Development Hotel/Motel Tax Refund
General Economic Development
(not specified)
Davenport, Iowa
(not specified)
(not specified)
(not specified)
$495,000
$0
$495,000
(none)
https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports
2568
Iowa
IA
City of Davenport
Municipality
2019
Tax Increment Financing
General Economic Development
(not specified)
Davenport, Iowa
(not specified)
(not specified)
(not specified)
$2,414,000
$0
$2,414,000
(none)
https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports
2569
Iowa
IA
City of Des Moines
Municipality
2019
Urban Renewal/Econ Develop
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Des Moines
Property Tax
Tax Increment Financing (TIF)
N/A - rebates only given when conditions are met
$4,681,243
$0
$4,681,243
(none)
https://www.dsm.city/departments/finance/cafr.php
2570
Iowa
IA
City of Sioux City
Municipality
2019
Enterprise Zones
General Economic Development
Chapters 15E of the Code of Iowa.
Sioux City
Property Tax
Tax Exemption
(not specified)
$35,079
$0
$35,079
(none)
https://www.sioux-city.org/government/departments-a-f/finance/accounting
2571
Iowa
IA
City of Sioux City
Municipality
2019
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15E of the Code of Iowa.
Sioux City
Property Tax
Tax Exemption
(not specified)
$1,026,539
$0
$1,026,539
(none)
https://www.sioux-city.org/government/departments-a-f/finance/accounting
2572
Iowa
IA
Clarion-Goldfield-Dows Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Franklin County; City of Clarion
Property Tax
(not specified)
(not specified)
$74,425
$36,808
$37,617
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2573
Iowa
IA
Clarke Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Osceola
Property Tax
(not specified)
(not specified)
$5,810
$3,298
$2,512
(none)
2574
Iowa
IA
Clarksville Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2575
Iowa
IA
Clear Creek Amana Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Coralville; City of North Liberty; City of Tiffin
Property Tax
(not specified)
(not specified)
$448,376
$211,984
$236,392
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2576
Iowa
IA
Clear Lake Community School District
School district
2019
Urban Renewal and Economic Development Projects; Urban Revitalization
General Economic Development
(not specified)
City of Clear Lake; Cerro Gordo County
Property Tax
(not specified)
(not specified)
$202,390
$116,712
$85,678
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2577
Iowa
IA
Clinton Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Clinton
Property Tax
(not specified)
(not specified)
$729,165
$252,287
$476,878
(none)
2578
Iowa
IA
Colfax-Mingo Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Colfax
Property Tax
(not specified)
(not specified)
$1,803
$742
$1,061
(none)
2579
Iowa
IA
College Community School District
School district
2019
Urban Renewal and Economic Development Projects; Other Tax Abatement Program
General Economic Development
(not specified)
City of Cedar Rapids; City of Walford
Property Tax
(not specified)
(not specified)
$791,605
$14,861
$776,744
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2580
Iowa
IA
Collins-Maxwell Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2581
Iowa
IA
Colo-Nesco Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Hardin County; City of Colo
Property Tax
(not specified)
(not specified)
$105,135
$69,531
$35,604
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2582
Iowa
IA
Columbus Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2583
Iowa
IA
Coon Rapids-Bayard Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Coon Rapids
Property Tax
(not specified)
(not specified)
$18,127
$10,799
$7,328
(none)
2584
Iowa
IA
Corning Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2585
Iowa
IA
Council Bluffs Community School District
School district
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Council Bluffs; City of Carter Lake
Property Tax
(not specified)
(not specified)
$1,270,730
$496,472
$774,258
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2586
Iowa
IA
Creston Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Creston
Property Tax
(not specified)
(not specified)
$18,093
$7,803
$10,290
(none)
2587
Iowa
IA
Dallas Center-Grimes Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Grimes; City of Dallas Center; City of Urbandale
Property Tax
(not specified)
(not specified)
$167,310
$4,557
$162,753
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2588
Iowa
IA
Danville Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2589
Iowa
IA
Davenport Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Davenport; City of Blue Grass
Property Tax
(not specified)
(not specified)
$900,294
$331,898
$568,396
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
https://www.davenportschools.org/departments/departments/finance-department/comprehensive-annual-financial-report-cafr/
2590
Iowa
IA
Davis County Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Bloomfield
Property Tax
(not specified)
(not specified)
$8,953
$3,784
$5,169
(none)
2591
Iowa
IA
Decorah Community School District
School district
2019
(N/A - no programs this year)
(not specified)
N/A
(N/A - no programs this year)
N/A
(not specified)
(N/A - no programs this year)
(none)
2592
Iowa
IA
Delwood Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2593
Iowa
IA
Denison Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2594
Iowa
IA
Denver Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Denver
Property Tax
(not specified)
(not specified)
$16,362
$0
$16,362
(none)
2595
Iowa
IA
Des Moines Independent Community School District
School district
2019
Passive Tax Abatemetnts:Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Des Moines; City of Pleasant Hill; City of Windsor Heights
Property Tax
(not specified)
(not specified)
$5,486,863
$1,854,487
$3,632,376
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
https://www.dmschools.org/departments/business-finance/financial-reports/annual-comprehensive-financial-report/
2596
Iowa
IA
Diagonal Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2597
Iowa
IA
Dike-New Hartford Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Dike; Butler County
Property Tax
(not specified)
(not specified)
$90,431
$43,765
$46,666
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2598
Iowa
IA
Dubuque Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Dubuque
Property Tax
(not specified)
(not specified)
$1,058,614
$465,769
$592,845
(none)
2599
Iowa
IA
Dunkerton Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2600
Iowa
IA
Durant Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Durant
Property Tax
(not specified)
(not specified)
$25,440
$13,537
$11,903
(none)
2601
Iowa
IA
Eagle Grove Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Eagle Grove
Property Tax
(not specified)
(not specified)
$3,261
$1,365
$1,896
(none)
2602
Iowa
IA
Earlham Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Earlham
Property Tax
(not specified)
(not specified)
$41,592
$0
$41,592
(none)
2603
Iowa
IA
East Buchanan Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2604
Iowa
IA
East Marshall Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2605
Iowa
IA
East Mills Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2606
Iowa
IA
East Sac County Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2607
Iowa
IA
East Union Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2608
Iowa
IA
Eastern Allamakee Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Lansing
Property Tax
(not specified)
(not specified)
$11,116
$6,173
$4,943
(none)
2609
Iowa
IA
Easton Valley Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Preston
Property Tax
(not specified)
(not specified)
$9,149
$4,890
$4,259
(none)
2610
Iowa
IA
Eddyville-Blakesburg-Fremont Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2611
Iowa
IA
Edgewood-Colesburg Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Edgewood
Property Tax
(not specified)
(not specified)
$7,112
$2,846
$4,266
(none)
2612
Iowa
IA
Eldora-New Providence Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2613
Iowa
IA
Emmetsburg Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Emmetsburg
Property Tax
(not specified)
(not specified)
$9,131
$5,303
$3,828
(none)
2614
Iowa
IA
Estherville Lincoln Central Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Estherville
Property Tax
(not specified)
(not specified)
$82,668
$33,055
$49,613
(none)
2615
Iowa
IA
Exira-Elk Horn-Kimballton Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Audubon County; City of Elk Horn
Property Tax
(not specified)
(not specified)
$25,683
$14,593
$11,090
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2616
Iowa
IA
Fairfield Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Fairfield
Property Tax
(not specified)
(not specified)
$28,362
$16,108
$12,254
(none)
2617
Iowa
IA
Forest City Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Forest City
Property Tax
(not specified)
(not specified)
$318,321
$51,287
$267,034
(none)
2618
Iowa
IA
Fort Dodge Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Fort Dodge
Property Tax
(not specified)
(not specified)
$79,815
$37,983
$41,832
(none)
2619
Iowa
IA
Fort Madison Community School District
School district
2019
Urban Renewal; Urban Revitalization
General Economic Development
(not specified)
City of Fort Madison; Lee County
Property Tax
(not specified)
(not specified)
$571,113
$27,841
$543,272
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2620
Iowa
IA
Fremont-Mills Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2621
Iowa
IA
Galva-Holstein Community School District
School district
2019
Economic Development Projects; Income SurTax Credits
General Economic Development
(not specified)
City of Holstein; Ida County; State of Iowa
Property Tax
(not specified)
(not specified)
$145,836
$29,081
$116,755
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2622
Iowa
IA
Garner-Hayfield-Ventura Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Garner; City of Clear Lake
Property Tax
(not specified)
(not specified)
$18,945
$11,153
$7,792
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2623
Iowa
IA
George-Little Rock Community School District
School district
2019
Tax Abatement Payments; Not Specified
General Economic Development
(not specified)
Lyon County; City of George
Property Tax
(not specified)
(not specified)
$172,457
$28,076
$144,381
(none)
2624
Iowa
IA
Gilbert Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2625
Iowa
IA
Gilmore City-Bradgate Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2626
Iowa
IA
Glenwood Community School District
School district
2019
Urban Renewal and Economic Development Projects; Urban Revitalization
General Economic Development
(not specified)
City of Glenwood; Mills County
Property Tax
(not specified)
(not specified)
$276,820
$35,078
$241,742
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2627
Iowa
IA
Glidden-Ralston Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Glidden
Property Tax
(not specified)
(not specified)
$470
$286
$184
(none)
2628
Iowa
IA
Gmg Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2629
Iowa
IA
Greene County Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Jefferson
Property Tax
(not specified)
(not specified)
$67,413
$30,001
$37,412
(none)
2630
Iowa
IA
Grinnell-Newburg Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Grinnell
Property Tax
(not specified)
(not specified)
$100,448
$44,184
$56,264
Deemed immaterial
2631
Iowa
IA
Griswold Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2632
Iowa
IA
Guthrie Center Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Guthrie Center
Property Tax
(not specified)
(not specified)
$27
$12
$15
(none)
2633
Iowa
IA
H-L-V Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2634
Iowa
IA
Hamburg Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2635
Iowa
IA
Hampton-Dumont Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Franklin County
Property Tax
(not specified)
(not specified)
$452,880
$207,427
$245,453
(none)
2636
Iowa
IA
Harlan Community School District
School district
2019
Other Tax Abatement Program
General Economic Development
(not specified)
City of Harlan; Shelby County
Property Tax
(not specified)
(not specified)
$14,012
$0
$14,012
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2637
Iowa
IA
Harmony Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2638
Iowa
IA
Harris-Lake Park Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Lake Park
Property Tax
(not specified)
(not specified)
$3,891
$2,860
$1,031
(none)
2639
Iowa
IA
Hartley-Melvin-Sanborn Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Sanborn
Property Tax
(not specified)
(not specified)
$10,647
$5,447
$5,200
(none)
2640
Iowa
IA
Highland Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2641
Iowa
IA
Howard-Winneshiek Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Elma
Property Tax
(not specified)
(not specified)
$2,945
$0
$2,945
(none)
2642
Iowa
IA
Hubbard-Radcliffe Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Hardin County
Property Tax
(not specified)
(not specified)
$54,927
$30,389
$24,538
(none)
2643
Iowa
IA
Hudson Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Hudson; City of Waterloo
Property Tax
(not specified)
(not specified)
$22,264
$1,101
$21,163
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2644
Iowa
IA
Humboldt Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Humboldt; City of Renwick
Property Tax
(not specified)
(not specified)
$35,548
$18,978
$16,570
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2645
Iowa
IA
Ikm-Manning Community School District
School district
2019
Urban Renewal and Economic Development Projects; Urban Revitalization
General Economic Development
(not specified)
Audubon County; City Manning; Shelby County; City of Templeton
Property Tax
(not specified)
(not specified)
$89,056
$52,994
$36,062
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2646
Iowa
IA
Independence Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Independence
Property Tax
(not specified)
(not specified)
$38,274
$16,030
$22,244
(none)
2647
Iowa
IA
Indianola Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Indianola
Property Tax
(not specified)
(not specified)
$131,449
$47,310
$84,139
(none)
2648
Iowa
IA
Iowa
State
2019
Workforce Housing Tax Incentive Program
Affordable Housing
Iowa Code Sections 15.351 through 15.356
State of Iowa
Sales and Use Tax; Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit
(not specified)
$13,930,000
$0
$13,930,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2649
Iowa
IA
Iowa
State
2019
Beginning Farmer Tax Credit Program
Agricultural development
Iowa Code Sections 16.78 through 16.82
State of Iowa
Individual and Corporate Income Taxes
Tax Credit
(not specified)
$4,708,000
$0
$4,708,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2650
Iowa
IA
Iowa
State
2019
Redevelopment Tax Credit
Brownfield rehabilitation
Iowa Code Sections 15.291, 15.293A, 15.293B, 15.294
State of Iowa
Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit
(not specified)
$7,578,000
$0
$7,578,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2651
Iowa
IA
Iowa
State
2019
Renewable Energy Tax Credit
Energy production
Iowa Code Chapter 476C
State of Iowa
Sales and Use Tax; Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit
(not specified)
$5,101,000
$0
$5,101,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2652
Iowa
IA
Iowa
State
2019
Enterprise Zone (EZ) Program
General Economic Development (EZ)
Iowa Code Section 15E.191 through 15E.196
State of Iowa
Sales and Use Tax; Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit
(not specified)
$9,548,000
$0
$9,548,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2653
Iowa
IA
Iowa
State
2019
Historic Preservation and Cultural and Entertainment District Tax Credit
Historic Preservation
Iowa Code Chapter 404A
State of Iowa
Individual Income Tax; Corporate Income Tax; Franchise Tax
Tax Credit
(qualification-based: no provisions for recapture)
$36,236,000
$0
$36,236,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2654
Iowa
IA
Iowa
State
2019
Targeted Jobs Tax Credit from Withholding
Job Creation/Retention
Iowa Code Section 403.19A
State of Iowa
Withholding Taxes
Tax Credit
(not specified)
$4,324,000
$0
$4,324,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2655
Iowa
IA
Iowa
State
2019
Iowa Industrial New Jobs Training Program
Job Creation/Retention
Iowa Code Chapter 260E
State of Iowa
Withholding Taxes
Tax Credit
(not specified)
$34,434,000
$0
$34,434,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2656
Iowa
IA
Iowa
State
2019
High Quality Jobs Program (HQJP)
Job Creation/Retention
Iowa Code Sections 15.326 through 15.336
State of Iowa
Sales and Use Tax; Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit
(not specified)
$37,940,000
$0
$37,940,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2657
Iowa
IA
Iowa
State
2019
Accelerated Career Education Program
Workforce development
Iowa Code Chapter 260G
State of Iowa
Withholding Taxes
Tax Credit
(not specified)
$3,964,000
$0
$3,964,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2658
Iowa
IA
Iowa City
Municipality
2019
Tax Increment Financing
General Economic Development
(not specified)
Iowa City, Iowa
(not specified)
(not specified)
(not specified)
$108,978
$0
$108,978
(none)
2659
Iowa
IA
Iowa City Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Coralville; City of North Liberty; City of Iowa City; City of University Heights
Property Tax
(not specified)
(not specified)
$1,007,160
$391,065
$616,095
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
https://www.iowacityschools.org/Page/13427
2660
Iowa
IA
Iowa Falls Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Franklin County; City of Iowa Falls; Hardin County
Property Tax
(not specified)
(not specified)
$472,600
$236,826
$235,774
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2661
Iowa
IA
Iowa Valley Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Marengo
Property Tax
(not specified)
(not specified)
$90,991
$34,072
$56,919
(none)
2662
Iowa
IA
Janesville Consolidated School District
School district
2019
Economic Development Projects
General Economic Development
(not specified)
City of Janesville
Property Tax
(not specified)
(not specified)
$1,440
$916
$524
(none)
2663
Iowa
IA
Jesup Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2664
Iowa
IA
Johnson County
County
2019
Passive Tax Abatements: Urban renewal and economic development projects of other entities
General Economic Development
Chapter 15A & 403
Multiple
Property Tax
(not specified)
(not specified)
$493,549
$0
$493,549
Includes agreements with Tiffin, Solon, Coralville, Lone Tree, North Liberty, and Oxford
https://www.johnsoncountyiowa.gov/finance/audit-financial-reports
2665
Iowa
IA
Johnston Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Johnston; City Urbandale; City of Grimes
Property Tax
(not specified)
(not specified)
$1,093,697
$523,350
$570,347
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2666
Iowa
IA
Keokuk Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Keokuk
Property Tax
(not specified)
(not specified)
$1,276,329
$497,549
$778,780
(none)
2667
Iowa
IA
Keota Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2668
Iowa
IA
Kingsley-Pierson Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Kingsley
Property Tax
(not specified)
(not specified)
$22,892
$12,066
$10,826
(none)
2669
Iowa
IA
Knoxville Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Knoxville
Property Tax
(not specified)
(not specified)
$173,472
$72,617
$100,855
(none)
2670
Iowa
IA
Lake Mills Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Lake Mills; City of Joice
Property Tax
(not specified)
(not specified)
$60,798
$30,141
$30,657
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2671
Iowa
IA
Lamoni Community School District
School district
2019
Urban Revitalization
General Economic Development
(not specified)
City of Lamoni
Property Tax
(not specified)
(not specified)
$5,609
$0
$5,609
(none)
2672
Iowa
IA
Laurens-Marathon Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2673
Iowa
IA
Lawton-Bronson Community School District
School district
2019
(N/A - no programs this year)
(not specified)
N/A
(N/A - no programs this year)
N/A
(not specified)
(N/A - no programs this year)
(none)
2674
Iowa
IA
Le Mars Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Le Mars
Property Tax
(not specified)
(not specified)
$5,522
$2,828
$2,694
(none)
2675
Iowa
IA
Lenox Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Lenox
Property Tax
(not specified)
(not specified)
$22,505
$12,145
$10,360
(none)
2676
Iowa
IA
Lewis Central Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Council Bluffs
Property Tax
(not specified)
(not specified)
$306,760
$154,787
$151,973
(none)
2677
Iowa
IA
Linn County
County
2019
Passive Tax Abatements: Urban renewal and economic development projects of other entities
General Economic Development
(not specified)
Multiple
Property Tax
(not specified)
(not specified)
$1,384,013
$0
$1,384,013
Includes agreements entered into by Cedar Rapids, Central City, Hiawatha, Lisbon, Marion
https://www.linncountyiowa.gov/Archive.aspx?AMID=36
2678
Iowa
IA
Linn-Mar Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Marion; City of Robins; City of Cedar Rapids
Property Tax
(not specified)
(not specified)
$806,919
$314,982
$491,937
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2679
Iowa
IA
Lisbon Community School District
School district
2019
Economic Development Projects
General Economic Development
(not specified)
City of Lisbon
Property Tax
(not specified)
(not specified)
$10,039
$4,537
$5,502
(none)
2680
Iowa
IA
Logan-Magnolia Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2681
Iowa
IA
Lone Tree Community School District
School district
2019
Economic Development Projects
General Economic Development
(not specified)
City of Lone Tree
Property Tax
(not specified)
(not specified)
$19,609
$7,828
$11,781
(none)
2682
Iowa
IA
Louisa-Muscatine Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Muscatine
Property Tax
(not specified)
(not specified)
$24,302
$13,304
$10,998
(none)
2683
Iowa
IA
Luverne Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Wesley; City of Corwith
Property Tax
(not specified)
(not specified)
$2,123
$907
$1,216
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2684
Iowa
IA
Lynnville-Sully Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Mahaska County; City of Sully
Property Tax
(not specified)
(not specified)
$17,371
$9,068
$8,303
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2685
Iowa
IA
Madrid Community School District
School district
2019
Economic Development Projects
General Economic Development
(not specified)
City of Madrid
Property Tax
(not specified)
(not specified)
$4,629
$1,823
$2,806
(none)
2686
Iowa
IA
Manson Northwest Webster Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Webster County
Property Tax
(not specified)
(not specified)
$266,760
$153,161
$113,599
(none)
2687
Iowa
IA
Maple Valley-Anthon Oto Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Woodbury County
Property Tax
(not specified)
(not specified)
$45,930
$24,845
$21,085
(none)
2688
Iowa
IA
Maquoketa Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Maquoketa
Property Tax
(not specified)
(not specified)
$10,035
$4,823
$5,212
(none)
2689
Iowa
IA
Maquoketa Valley Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Delhi
Property Tax
(not specified)
(not specified)
$4,975
$2,946
$2,029
(none)
2690
Iowa
IA
Marcus-Meriden-Cleghorn Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Cherokee County
Property Tax
(not specified)
(not specified)
$57,761
$39,323
$18,438
(none)
2691
Iowa
IA
Marion Independent School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Marion; City of Cedar Rapids
Property Tax
(not specified)
(not specified)
$590,691
$221,382
$369,309
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2692
Iowa
IA
Marshalltown Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Marshalltown; Marshall County
Property Tax
(not specified)
(not specified)
$98,808
$35,781
$63,027
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2693
Iowa
IA
Martensdale-St. Marys Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2694
Iowa
IA
Mason City Community School District
School district
2019
Urban Renewal and Economic Development Projects; Income Surtax
General Economic Development
(not specified)
City of Mason City; State of Iowa
(not specified)
(not specified)
(not specified)
$698,365
$282,814
$415,551
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2695
Iowa
IA
Mediapolis Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Mediapolis
Property Tax
(not specified)
(not specified)
$23,013
$12,219
$10,794
(none)
2696
Iowa
IA
Mfl Marmac Community School District
School district
2019
Urban Renewal and Economic Development Projects; Urban Revitalization
General Economic Development
(not specified)
City of McGregor; City of Monona; City of Luana
Property Tax
(not specified)
(not specified)
$74,663
$31,018
$43,645
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2697
Iowa
IA
Mid-Prairie Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Kalona; City of Wellman
Property Tax
(not specified)
(not specified)
$4,597
$2,417
$2,180
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2698
Iowa
IA
Midland Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2699
Iowa
IA
Missouri Valley Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Missouri Valley
Property Tax
(not specified)
(not specified)
$11,529
$6,290
$5,239
(none)
2700
Iowa
IA
Moc-Floyd Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Orange City; City of Alton
Property Tax
(not specified)
(not specified)
$96,153
$55,215
$40,938
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2701
Iowa
IA
Montezuma Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2702
Iowa
IA
Monticello Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Monticello
Property Tax
(not specified)
(not specified)
$57,345
$29,382
$27,963
(none)
2703
Iowa
IA
Morning Sun Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2704
Iowa
IA
Moulton-Udell Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2705
Iowa
IA
Mount Ayr Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2706
Iowa
IA
Mount Pleasant Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Mount Pleasant
Property Tax
(not specified)
(not specified)
$9,672
$4,343
$5,329
(none)
2707
Iowa
IA
Muscatine Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Muscatine; Muscatine County
Property Tax
(not specified)
(not specified)
$521,998
$241,132
$280,866
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2708
Iowa
IA
Nashua-Plainfield Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
Bremer County; City of Nashua
Property Tax
(not specified)
(not specified)
$16,429
$8,626
$7,803
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2709
Iowa
IA
Nevada Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Nevada
Property Tax
(not specified)
(not specified)
$78,616
$33,619
$44,997
(none)
2710
Iowa
IA
New Hampton Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of New Hampton
Property Tax
(not specified)
(not specified)
$70,112
$37,489
$32,623
(none)
2711
Iowa
IA
Newell-Fonda Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2712
Iowa
IA
Newton Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Newton; City of Kellogg
Property Tax
(not specified)
(not specified)
$110,431
$39,588
$70,843
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2713
Iowa
IA
Nodaway Valley Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Greenfield; City of Fontanelle
Property Tax
(not specified)
(not specified)
$10,288
$4,995
$5,293
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2714
Iowa
IA
North Butler Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2715
Iowa
IA
North Cedar Community School District
School district
2019
Economic Development Projects
General Economic Development
(not specified)
City of Stanwood; City of Clarence
Property Tax
(not specified)
(not specified)
$14,479
$6,752
$7,727
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2716
Iowa
IA
North Fayette Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Hawkeye; City of West Union; City of Fayette
Property Tax
(not specified)
(not specified)
$45,503
$0
$45,503
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2717
Iowa
IA
North Iowa Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Buffalo Center
Property Tax
(not specified)
(not specified)
$7,145
$0
$7,145
(none)
2718
Iowa
IA
North Mahaska Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2719
Iowa
IA
North Polk Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Polk City; Polk County
Property Tax
(not specified)
(not specified)
$203,638
$92,081
$111,557
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2720
Iowa
IA
North Scott Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Princeton; City of Eldridge; City of Davenport
Property Tax
(not specified)
(not specified)
$260,445
$124,970
$135,475
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2721
Iowa
IA
North Tama County Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2722
Iowa
IA
North Union Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Armstrong
Property Tax
(not specified)
(not specified)
$5,735
$0
$5,735
(none)
2723
Iowa
IA
North Winneshiek Community School District
School district
2019
(N/A - no programs this year)
(not specified)
N/A
(N/A - no programs this year)
N/A
(not specified)
(N/A - no programs this year)
(none)
2724
Iowa
IA
Northeast Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2725
Iowa
IA
Northeast Hamilton Community School District
School district
2019
Urban Revitalization
General Economic Development
(not specified)
City of Kamrar
Property Tax
(not specified)
(not specified)
$305
$0
$305
(none)
2726
Iowa
IA
Northwood-Kensett Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2727
Iowa
IA
Norwalk Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Norwalk
Property Tax
(not specified)
(not specified)
$408,112
$178,169
$229,943
(none)
2728
Iowa
IA
Odebolt Arthur Battle Creek Ida Grove Community School District
School district
2019
Urban Revitalization
General Economic Development
(not specified)
Ida County
Property Tax
(not specified)
(not specified)
$277,112
$0
$277,112
(none)
2729
Iowa
IA
Oelwein Community School District
School district
2019
Urban Renewal and Economic Development Projects; Urban Revitalization
General Economic Development
(not specified)
City of Oelwein; Fayette County
Property Tax
(not specified)
(not specified)
$148,328
$61,314
$87,014
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2730
Iowa
IA
Ogden Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Boone County
Property Tax
(not specified)
(not specified)
$228,735
$0
$228,735
(none)
2731
Iowa
IA
Okoboji Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Milford
Property Tax
(not specified)
(not specified)
$101,985
$76,945
$25,040
(none)
2732
Iowa
IA
Olin Consolidated School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2733
Iowa
IA
Orient-Macksburg Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2734
Iowa
IA
Osage Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Osage
Property Tax
(not specified)
(not specified)
$34,859
$18,307
$16,552
(none)
2735
Iowa
IA
Oskaloosa Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Oskaloosa
Property Tax
(not specified)
(not specified)
$11,520
$5,051
$6,469
(none)
2736
Iowa
IA
Ottumwa Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Ottumwa
Property Tax
(not specified)
(not specified)
$34,147
$14,604
$19,543
(none)
2737
Iowa
IA
Panorama Community School District
School district
2019
Urban Renewal and Economic Development Projects; Urban Revitalization
General Economic Development
(not specified)
City of Panora
Property Tax
(not specified)
(not specified)
$7,248
$1,463
$5,785
(none)
2738
Iowa
IA
Paton-Churdan Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2739
Iowa
IA
Pcm Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Prairie City
Property Tax
(not specified)
(not specified)
$18,989
$8,399
$10,590
(none)
2740
Iowa
IA
Pekin Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2741
Iowa
IA
Pella Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Pella
Property Tax
(not specified)
(not specified)
$1,210
$585
$625
(none)
2742
Iowa
IA
Perry Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Perry; Boone County
Property Tax
(not specified)
(not specified)
$138,632
$16,444
$122,188
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2743
Iowa
IA
Pleasant Valley Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of LeClaire; City Bettendorf
Property Tax
(not specified)
(not specified)
$1,430,504
$727,186
$703,318
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2744
Iowa
IA
Pleasantville Community School District
School district
2019
Urban Renewal and Economic Development Projects; Other Tax Abatement Program
General Economic Development
(not specified)
City of Pleasantville
Property Tax
(not specified)
(not specified)
$21,322
$3,539
$17,783
(none)
2745
Iowa
IA
Polk County
County
2019
Urban renewal and economic development projects.
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Polk County
Property Tax
Tax Abatement
(not specified)
$801,892
$0
$801,892
(none)
https://www.polkcountyiowa.gov/county-auditor/central-accounting/comprehesive-annual-financial-report/
2746
Iowa
IA
Polk County
County
2019
Passive Tax Abatement: Urban renewal and economic development projects of other entities
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Polk County
Property Tax
Tax Abatement
(not specified)
$3,865,972
$0
$3,865,972
Includes agreements made by Des Moines, Bondurant, Ankeny, Grimes, Windsor Heights, Altoona, Pleasant Hill, Johnston, Clive, Urbandale, West Des Moines, Polk City, Mitchellville
https://www.polkcountyiowa.gov/county-auditor/central-accounting/comprehesive-annual-financial-report/
2747
Iowa
IA
Postville Community School District
School district
2019
(N/A - no programs this year)
(not specified)
N/A
(N/A - no programs this year)
N/A
(not specified)
(N/A - no programs this year)
(none)
2748
Iowa
IA
Prairie Valley Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Webster County
Property Tax
(not specified)
(not specified)
$86,857
$56,192
$30,665
(none)
2749
Iowa
IA
Red Oak Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Red Oak
Property Tax
(not specified)
(not specified)
$87,780
$40,844
$46,936
(none)
2750
Iowa
IA
Riceville Community School District
School district
2019
Urban Renewal and Economic Development Projects; Urban Revitalization
General Economic Development
(not specified)
Howard County; City of Riceville
Property Tax
(not specified)
(not specified)
$545,475
$403,845
$141,630
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2751
Iowa
IA
River Valley Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2752
Iowa
IA
Rock Valley Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Rock Valley
Property Tax
(not specified)
(not specified)
$97,174
$51,579
$45,595
(none)
2753
Iowa
IA
Roland-Story Community School District
School district
2019
Urban Renewal and Economic Development Projects; Other Tax Abatement Program
General Economic Development
(not specified)
City of Story City
Property Tax
(not specified)
(not specified)
$118,250
$6,953
$111,297
(none)
2754
Iowa
IA
Rudd-Rockford-Marble Rock Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Marble Rock
Property Tax
(not specified)
(not specified)
$14,223
$7,540
$6,683
(none)
2755
Iowa
IA
Saydel Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Ankeny; Polk County
Property Tax
(not specified)
(not specified)
$239,550
$136,863
$102,687
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2756
Iowa
IA
Schaller-Crestland Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2757
Iowa
IA
Schleswig Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2758
Iowa
IA
Scott County
County
2019
Passive Tax Abatements: Urban renewal and economic development projects of other entities
General Economic Development
(not specified)
Multiple
Property Tax
(not specified)
(not specified)
$1,564,388
$0
$1,564,388
Includes agreements entered into by Bettendorf, Davenport, LeClaire, Princeton, and walcott
https://www.scottcountyiowa.gov/administration/annual-comprehensive-financial-reports
2759
Iowa
IA
Sergeant Bluff-Luton Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Sioux City; Sergeant Bluff; Woodbury County
Property Tax
(not specified)
(not specified)
$204,604
$115,582
$89,022
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2760
Iowa
IA
Sheldon Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Sheldon; Osceola County
Property Tax
(not specified)
(not specified)
$41,171
$20,415
$20,756
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2761
Iowa
IA
Shenandoah Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Shenandoah
Property Tax
(not specified)
(not specified)
$20,339
$9,273
$11,066
(none)
2762
Iowa
IA
Sibley-Ocheyedan Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
Osceola County
Property Tax
(not specified)
(not specified)
$27,613
$14,901
$12,712
(none)
2763
Iowa
IA
Sidney Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
Fremont County
Property Tax
(not specified)
(not specified)
$16,219
$7,512
$8,707
(none)
2764
Iowa
IA
Sigourney Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Sigourney
Property Tax
(not specified)
(not specified)
$31,498
$3,629
$27,869
(none)
2765
Iowa
IA
Sioux Center Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Sioux Center
Property Tax
(not specified)
(not specified)
$47,403
$22,350
$25,053
(none)
2766
Iowa
IA
Sioux City Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Sioux City IA
Property Tax
(not specified)
(not specified)
$274,876
$106,834
$168,042
(none)
https://www.siouxcityschools.org/departments/finance/comprehensive-annual-financial-reports/
2767
Iowa
IA
Solon Community School District
School district
2019
Urban Renewal and Economic Development Projects; Urban Revitalization
General Economic Development
(not specified)
City of Solon
Property Tax
(not specified)
(not specified)
$12,742
$6,449
$6,293
(none)
2768
Iowa
IA
South Central Calhoun Community School District
School district
2019
Urban Renewal; Urban Revitalization
General Economic Development
(not specified)
Calhoun County; City of Lohrville
Property Tax
(not specified)
(not specified)
$23,524
$6,312
$17,212
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2769
Iowa
IA
South Hamilton Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Jewell
Property Tax
(not specified)
(not specified)
$4,990
$0
$4,990
(none)
2770
Iowa
IA
South Obrien Community School District
School district
2019
Urban Revitalization; Urban Renewal
General Economic Development
(not specified)
City of Primghar; City of Paullina
Property Tax
(not specified)
(not specified)
$8,031
$5,025
$3,006
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2771
Iowa
IA
South Page Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2772
Iowa
IA
South Tama County Community School District
School district
2019
Urban Renewal and Economic Development Projects; Urban Revitalization
General Economic Development
(not specified)
City of Tama; City of Toledo
Property Tax
(not specified)
(not specified)
$74,165
$25,576
$48,589
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2773
Iowa
IA
South Winneshiek Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
$4,672
$0
$4,672
Unclear which government entity granted the abatements.
2774
Iowa
IA
Southeast Polk Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Altoona; City of Mitchellville; City of Pleasant Hill
Property Tax
(not specified)
(not specified)
$311,521
$150,477
$161,044
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2775
Iowa
IA
Southeast Warren Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2776
Iowa
IA
Spencer Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Spencer
Property Tax
(not specified)
(not specified)
$302,040
$125,003
$177,037
(none)
2777
Iowa
IA
Spirit Lake Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2778
Iowa
IA
Springville Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Marion
Property Tax
(not specified)
(not specified)
$301
$141
$160
(none)
2779
Iowa
IA
St. Ansgar Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of St. Ansgar
Property Tax
(not specified)
(not specified)
$177,572
$103,312
$74,260
(none)
2780
Iowa
IA
Stanton Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2781
Iowa
IA
Starmont Community School District
School district
2019
(N/A - no programs this year)
(not specified)
N/A
(N/A - no programs this year)
N/A
(not specified)
(N/A - no programs this year)
(none)
2782
Iowa
IA
Storm Lake Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Storm Lake
Property Tax
(not specified)
(not specified)
$178,744
$83,175
$95,569
(none)
2783
Iowa
IA
Stratford Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Stratford
Property Tax
(not specified)
(not specified)
$14,636
$7,860
$6,776
(none)
2784
Iowa
IA
Sumner-Fredericksburg Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Sumner
Property Tax
(not specified)
(not specified)
$19,457
$11,803
$7,654
(none)
2785
Iowa
IA
Tipton Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Tipton
Property Tax
(not specified)
(not specified)
$18,309
$10,422
$7,887
(none)
2786
Iowa
IA
Treynor Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2787
Iowa
IA
Tri-Center Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2788
Iowa
IA
Tri-County Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2789
Iowa
IA
Tripoli Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Tripoli
Property Tax
(not specified)
(not specified)
(none)
2790
Iowa
IA
Turkey Valley Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2791
Iowa
IA
Twin Rivers Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2792
Iowa
IA
Underwood Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Underwood
Property Tax
(not specified)
(not specified)
$35,193
$16,470
$18,723
(none)
2793
Iowa
IA
Union Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2794
Iowa
IA
United Community School District
School district
2019
Urban Renewal and Economic Development Projects; Urban Revitalization
General Economic Development
(not specified)
City of Boone; Boone County; City of Luther
Property Tax
(not specified)
(not specified)
$116,009
$2,244
$113,765
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2795
Iowa
IA
Urbandale Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Urbandale
Property Tax
(not specified)
(not specified)
$48,259
$23,705
$24,554
(none)
2796
Iowa
IA
Van Buren Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2797
Iowa
IA
Van Meter Community School District
School district
2019
Urban Renewal and Economic Development Projects; Urban Revitalization
General Economic Development
(not specified)
City of Van Meter; City of Waukee
Property Tax
(not specified)
(not specified)
$150,918
$27,741
$123,177
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2798
Iowa
IA
Villisca Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2799
Iowa
IA
Vinton-Shellsburg Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Vinton
Property Tax
(not specified)
(not specified)
$19,559
$10,251
$9,308
(none)
2800
Iowa
IA
Waco Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Wayland
Property Tax
(not specified)
(not specified)
$16,587
$8,850
$7,737
(none)
2801
Iowa
IA
Wapello Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Wapello
Property Tax
(not specified)
(not specified)
$806
$323
$483
(none)
2802
Iowa
IA
Wapsie Valley Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Fairbank
Property Tax
(not specified)
(not specified)
$60,877
$0
$60,877
(none)
2803
Iowa
IA
Washington Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Washington
Property Tax
(not specified)
(not specified)
$30,577
$12,970
$17,607
(none)
2804
Iowa
IA
Waterloo Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Waterloo
Property Tax
(not specified)
(not specified)
$764,151
$331,363
$432,788
(none)
2805
Iowa
IA
Waukee Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Waukee; City of West Des Moines
Property Tax
(not specified)
(not specified)
$674,729
$333,842
$340,887
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2806
Iowa
IA
Waverly-Shell Rock Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Bremer County; Butler County; City of Waverly; City of Shell Rock
Property Tax
(not specified)
(not specified)
$139,264
$0
$139,264
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2807
Iowa
IA
Webster City Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Webster City
Property Tax
(not specified)
(not specified)
$45,707
$27,267
$18,440
(none)
2808
Iowa
IA
West Bend-Mallard Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of West Bend
Property Tax
(not specified)
(not specified)
$15,144
$9,682
$5,462
(none)
2809
Iowa
IA
West Branch Community School District
School district
2019
Economic Development Projects; Income SurTax Credits
General Economic Development
(not specified)
City of West Branch
Property Tax
(not specified)
(not specified)
$3,072
$1,689
$1,383
(none)
2810
Iowa
IA
West Burlington Independent Community School District
School district
2019
Urban Renewal and Economic Development Projects; Urban Revitalization
General Economic Development
(not specified)
City of West Burlington
Property Tax
(not specified)
(not specified)
$196,098
$4,775
$191,323
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2811
Iowa
IA
West Central Community School District
School district
2019
Economic Development Projects
General Economic Development
(not specified)
Fayette County
Property Tax
(not specified)
(not specified)
$6,702
$3,570
$3,132
(none)
2812
Iowa
IA
West Central Valley Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Stuart
Property Tax
(not specified)
(not specified)
$26,483
$0
$26,483
Reimbursement/offset deemed immaterial.
2813
Iowa
IA
West Delaware County Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Manchester
Property Tax
(not specified)
(not specified)
$31,339
$17,628
$13,711
(none)
2814
Iowa
IA
West Des Moines Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Clive; City of Urbandale; City of West Des Moines; City of Windsor Heights
Property Tax
(not specified)
(not specified)
$362,244
$193,132
$169,112
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2815
Iowa
IA
West Fork Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Rockwell
Property Tax
(not specified)
(not specified)
$51
$0
$51
(none)
2816
Iowa
IA
West Hancock Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2817
Iowa
IA
West Harrison Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2818
Iowa
IA
West Liberty Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of West Liberty
Property Tax
(not specified)
(not specified)
$4,451
$1,803
$2,648
(none)
2819
Iowa
IA
West Marshall Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of State Center; Marshall County
Property Tax
(not specified)
(not specified)
$2,722
$1,620
$1,102
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2820
Iowa
IA
West Monona Community School District
School district
2019
Urban Renewal
General Economic Development
(not specified)
City of Onawa
Property Tax
(not specified)
(not specified)
$57,104
$25,998
$31,106
(none)
2821
Iowa
IA
Western Dubuque County Community School District
School district
2019
Urban Renewal and Economic Development Projects; Other Tax Abatement Program
General Economic Development
(not specified)
City of Cascade; City of Dyersville; City of Farley; City of Peosta; Dubuque County
Property Tax
(not specified)
(not specified)
$702,025
$377,971
$324,054
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2822
Iowa
IA
Westwood Community School District
School district
2019
Urban Revitalization
General Economic Development
(not specified)
City of Salix
Property Tax
(not specified)
(not specified)
$3,679
$0
$3,679
(none)
2823
Iowa
IA
Whiting Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2824
Iowa
IA
Williamsburg Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Williamsburg; Iowa County
Property Tax
(not specified)
(not specified)
$187,936
$85,222
$102,714
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2825
Iowa
IA
Wilton Community School District
School district
2019
Economic Development Projects
General Economic Development
(not specified)
City of Wilton
Property Tax
(not specified)
(not specified)
$49,761
$25,349
$24,412
(none)
2826
Iowa
IA
Winfield-Mt. Union Community School District
School district
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities.
2827
Iowa
IA
Winterset Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Winterset; City of Patterson
Property Tax
(not specified)
(not specified)
$717,225
$84,286
$632,939
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
2828
Iowa
IA
Woodbine Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Woodbine
Property Tax
(not specified)
(not specified)
$28,295
$14,902
$13,393
(none)
2829
Iowa
IA
Woodbury Central Community School District
School district
2019
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Moville
Property Tax
(not specified)
(not specified)
$20,239
$10,679
$9,560
(none)
2830
Iowa
IA
Woodward-Granger Community School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
Deemed immaterial
2831
Kansas
KS
Blue Valley Unified School District 229
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Overland Park, Kansas
Property Tax
Reduction in assessed value
(not specified)
$1,209,720
$0
$1,209,720
CAFR Provides breakdown by named recipients
https://www.bluevalleyk12.org/Page/34299
3085
Kansas
KS
City of Olathe
Municipality
2019
Various TIF agreements
General Economic Development
K.S.A. 12-1770 (the TIF Act)
City of Olathe
Property Tax
Tax Increment Financing (TIF)
(not specified)
$7,820,502
$0
$7,820,502
CAFR notes specific agreements
https://www.olatheks.org/government/finance-services/financial-reports
3086
Kansas
KS
City of Olathe
Municipality
2019
Various Property Tax Abatements
General Economic Development
Section 13 of Article 11 of the Kansas Constitution or K.S.A. 12-1740 et seq. and 79-201a
City of Olathe
Property Tax
Tax Abatement
(not specified)
$1,101,950
$0
$1,101,950
CAFR notes specific agreements
https://www.olatheks.org/government/finance-services/financial-reports
3087
Kansas
KS
City of Overland Park
Municipality
2019
Economic Development Revenue Bonds
Job Creation/Retention
K.S.A 79-201a. Second, as amended and K.S.A. 12-1740 to 12-1749d
Overland Park
Property Tax
Tax Exemption; lower interest on bonds
Yes
$635,278
$0
$635,278
CAFR includes names of companies, project descirptions, commitments, and amount of taxes abated.
https://www.opkansas.org/city-government/departments/finance-administration/
3088
Kansas
KS
City of Overland Park
Municipality
2019
Tax Increment Financing
Job Creation/Retention
K.S.A 79-201a. Second, as amended and K.S.A. 12-1740 to 12-1749d
Overland Park
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$615,617
$0
$615,617
(none)
https://www.opkansas.org/city-government/departments/finance-administration/
3089
Kansas
KS
City of Overland Park
Municipality
2019
Sales Tax and Revenue Bonds (STAR Bonds)
Job Creation/Retention
K.S.A 79-201a. Second, as amended and K.S.A. 12-1740 to 12-1749d
Overland Park
Sales Tax
Tax Exemption; lower interest on bonds
(no provisions for recapture)
$512,617
$0
$512,617
(none)
https://www.opkansas.org/city-government/departments/finance-administration/
3090
Kansas
KS
City of Topeka
Municipality
2019
Neighborhood Revitalization Program
General Economic Development
K.S.A. 12-117
Shawnee, County, KS
Property Tax
Tax Abatement
(not specified)
$2,567,471
$0
$2,567,471
(none)
https://www.topeka.org/finance/financial-reports/annual-reports/
3091
Kansas
KS
City of Topeka
Municipality
2019
Neighborhood Revitalization Program
Housing
Section 13 of Article 11 of the Kansas Constitution
City of Topeka
Property Tax
Tax rebate
(not specified)
$849,943
$0
$849,943
(none)
https://www.topeka.org/finance/financial-reports/annual-reports/
3092
Kansas
KS
City of Wichita
Municipality
2019
Industrial Revenue Bonds (IRB) Program
Construction/rehabilitation
K.S.A. 79-201(a); K.S.A. 79-3601 et seq.
City of Wichita
Property Tax; Sales Tax
Tax Exemption; lower interest on bonds
Cost-benefit analysis is required for approval. Further, pursuant to the City’s economic development policy, clawback provisions relating to the repayment or cessation of incentives are to be included in all incentive agreements. These clawback provisions allow the City to require repayment of a portion or all of the abatement if the entity does not meet its commitments.
$5,100,000
$0
$5,100,000
(none)
https://www.wichita.gov/Finance/Pages/FinancialDocs.aspx
3093
Kansas
KS
City of Wichita
Municipality
2019
Community Improvements Districts (CID) Program
Community development
Community Improvement District Act
City of Wichita
Sales Tax
Tax diversion
(not specified)
$1,334,205
$0
$1,334,205
(none)
https://www.wichita.gov/Finance/Pages/FinancialDocs.aspx
3094
Kansas
KS
City of Wichita
Municipality
2019
Economic Development Exemptions (EDX) Program
Manufacturing development
Kansas Constitution Article 11, Section 13
City of Wichita
Property Tax
Tax Exemption
Pursuant to the City’s economic development policy, clawback provisions relating to the repayment or cessation of incentives are to be included in all incentive agreements and can allow the City to recapture up to 100% of the abatement if all of the commitments are not fully met.
$235,000
$0
$235,000
(none)
https://www.wichita.gov/Finance/Pages/FinancialDocs.aspx
3095
Kansas
KS
Derby Unified School District 260
School District
2019
Economic Development Exemptions; Industrial Revenue Bonds
General Economic Development
Kansas Constitution Article 11, Section 13; Kansas Statutes Annotated 79-213 et. seq
City of Derby; Sedgwick County
Property Tax
Tax Exemption
(not specified)
$1,144,665
$0
$1,144,665
(none)
3096
Kansas
KS
Johnson County
County
2019
industrial and office development
General Economic Development
(not specified)
Multiple cities
Property Tax
Tax abatement
(not specified)
$5,005,700
$0
$5,005,700
CAFR includes city-specific details about taxes abated by other jurisdictions
https://www.jocogov.org/department/financial-management-and-administration/accounting-and-reports
3097
Kansas
KS
Johnson County
County
2019
Various property tax abatement agreements
General Economic Development
Kansas statutes KSA 12-1740 et. seq. and KSA 79- 201a
Johnson County
Property Tax
Tax abatement
(not specified)
$55,675
$0
$55,675
(none)
https://www.jocogov.org/department/financial-management-and-administration/accounting-and-reports
3098
Kansas
KS
Kansas
State
2019
Industrial Revenue Bond: McPherson County
General Economic Development
(not specified)
McPherson County, Kansas
Property Tax
(not specified)
(not specified)
$53,400,000
$0
$53,400,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3099
Kansas
KS
Kansas
State
2019
STAR Bonds
General Economic Development
K.S.A. 12-17,160 through 12-17,179
State of Kansas
Sales Tax
Bond Interest
(not specified)
$33,200,000
$0
$33,200,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3100
Kansas
KS
Kansas
State
2019
Economic development agreements: McPherson County
General Economic Development
(not specified)
McPherson County, Kansas
Property Tax
(not specified)
(not specified)
$22,900,000
$0
$22,900,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3101
Kansas
KS
Kansas
State
2019
Industrial Revenue Bond: Montgomery County
General Economic Development
(not specified)
Montgomery County, Kansas
Property Tax
(not specified)
(not specified)
$11,700,000
$0
$11,700,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3102
Kansas
KS
Kansas
State
2019
Economic development agreements: Brown County
General Economic Development
(not specified)
Brown County, Kansas
Property Tax
(not specified)
(not specified)
$5,200,000
$0
$5,200,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3103
Kansas
KS
Kansas
State
2019
Industrial Revenue Bond: Johnson County
General Economic Development
(not specified)
Johnson County, Kansas
Property Tax
(not specified)
(not specified)
$4,400,000
$0
$4,400,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3104
Kansas
KS
Kansas
State
2019
Economic development agreements: Montgomery County
General Economic Development
(not specified)
Montgomery County, Kansas
Property Tax
(not specified)
(not specified)
$4,000,000
$0
$4,000,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3105
Kansas
KS
Kansas
State
2019
Economic development agreements: Brown County
General Economic Development
(not specified)
Brown County, Kansas
Property Tax
(not specified)
(not specified)
$2,600,000
$0
$2,600,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3106
Kansas
KS
Kansas City
Municipality
2019
Economic Development Program
General Economic Development
Section 13 of Article 11 of the Kansas Constitution and K.S.A. 12-1740 et seq. and 79-201a.
Kansas City, KS
Property Tax
Tax Exemption
(not specified)
$3,338,339
$0
$3,338,339
CAFR is published jointly by Kansas City and Wyandotte County
https://www.wycokck.org/Departments/Finance/Accounting
3107
Kansas
KS
Olathe Unified School District 233
School District
2019
Property Tax Abatement Programs
General Economic Development
(not specified)
City of Olathe; City of Lenexa
Property Tax
Tax Abatement
(not specified)
$1,752,230
$0
$1,752,230
(none)
https://www.olatheschools.org/Page/8989
3108
Kansas
KS
Sedgwick County
County
2019
Exempt Industrial Revenue Bonds (IRB)
General Economic Development
Kansas Statutes Annotated 79-213
Sedwig County
Property Tax
Tax Exemption
(not specified)
$4,316,391
$0
$4,316,391
(none)
https://www.sedgwickcounty.org/finance/financial-reports/annual-comprehensive-financial-reports/
3109
Kansas
KS
Sedgwick County
County
2019
Economic Development Exemptions (EDX)
General Economic Development
Article 11, Section 13
Sedwig County
Property Tax
Tax Exemption
(not specified)
$281,748
$0
$281,748
(none)
https://www.sedgwickcounty.org/finance/financial-reports/annual-comprehensive-financial-reports/
3110
Kansas
KS
Shawnee County
County
2019
Tax Abatement Agreements
General Economic Development
County’s Statement of Policy and Procedure for Tax Exemptions and Incentives for Economic Development, Shawnee County Home Rule Resolution No. HR-2002-9
Shawnee County
Property Tax
Tax Exemption
(not specified)
$3,211,899
$0
$3,211,899
(none)
https://www.snco.us/clerk/budgets.asp
3111
Kansas
KS
Shawnee County
County
2019
Neighborhood Revitalization Program (NRP)
General Economic Development
City policy and Kansas Statute K.S.A. 12-117
Shawnee County
Property Tax
Tax Rebate
N/A - Rebates given after requirements met
$1,043,574
$0
$1,043,574
Program established by City of Topeka, county is reporting passive loss
https://www.snco.us/clerk/budgets.asp
3112
Kansas
KS
Shawnee Mission Unified School District 512
School District
2019
Tax Increment Financing (TIF); Industrial Revenue Bonds
General Economic Development
(not specified)
City of Lexena
Property Tax
Tax Exemption; Tax Diversion
(not specified)
$2,958,157
$0
$2,958,157
(none)
https://www.smsd.org/about/budget-finance
3113
Kansas
KS
Shawnee Mission Unified School District 512
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Merriam
Property Tax
Tax Diversion
(not specified)
$1,262,296
$0
$1,262,296
(none)
https://www.smsd.org/about/budget-finance
3114
Kansas
KS
Shawnee Mission Unified School District 512
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Overland Park
Property Tax
Tax Diversion
(not specified)
$457,710
$0
$457,710
(none)
https://www.smsd.org/about/budget-finance
3115
Kansas
KS
Shawnee Mission Unified School District 512
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Roeland Park
Property Tax
Tax Diversion
(not specified)
$380,888
$0
$380,888
(none)
https://www.smsd.org/about/budget-finance
3116
Kansas
KS
Shawnee Mission Unified School District 512
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Prairie Village
Property Tax
Tax Diversion
(not specified)
$214,820
$0
$214,820
(none)
https://www.smsd.org/about/budget-finance
3117
Kansas
KS
Shawnee Mission Unified School District 512
School District
2019
Tax Increment Financing (TIF); Industrial Revenue Bonds
General Economic Development
(not specified)
City of Shawnee
Property Tax
Tax Diversion; Tax Exemption
(not specified)
$185,917
$0
$185,917
(none)
https://www.smsd.org/about/budget-finance
3118
Kansas
KS
Shawnee Mission Unified School District 512
School District
2019
Tax Increment Financing (TIF); Industrial Revenue Bonds
General Economic Development
(not specified)
City of Westwood
Property Tax
Tax Diversion; Tax Exemption
(not specified)
$164,422
$0
$164,422
(none)
https://www.smsd.org/about/budget-finance
3119
Kansas
KS
Shawnee Mission Unified School District 512
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Mission
Property Tax
Tax Diversion
(not specified)
$25,519
$0
$25,519
(none)
https://www.smsd.org/about/budget-finance
3120
Kansas
KS
Topeka Public Schools Unified School District 501
School District
2019
Industrial Revenue Bonds
General Economic Development
(not specified)
City of Topeka; Shawnee County
Property Tax
Tax Exemption
(not specified)
$667,638
$0
$667,638
(none)
https://www.smsd.org/about/budget-finance
3121
Kansas
KS
Topeka Public Schools Unified School District 501
School District
2019
NRA Property Tax Rebate
General Economic Development
(not specified)
City of Topeka; Shawnee County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$217,874
$0
$217,874
(none)
https://www.smsd.org/about/budget-finance
3122
Kansas
KS
Wichita Unified School District 259
School District
2019
Various Tax Abatement Agreements
General Economic Development
(not specified)
Sedgwick County
Property Tax
Tax Abatement
(not specified)
$2,007,640
$0
$2,007,640
(none)
https://www.usd259.org/Page/2475
3123
Kansas
KS
Wichita Unified School District 259
School District
2019
Various Tax Abatement Agreements
General Economic Development
(not specified)
City of Wichita
Property Tax
Tax Abatement
(not specified)
$1,922,960
$0
$1,922,960
(none)
https://www.usd259.org/Page/2475
3124
Kansas
KS
Wichita Unified School District 259
School District
2019
Various Tax Abatement Agreements
General Economic Development
(not specified)
Park City
Property Tax
Tax Abatement
(not specified)
$399,865
$0
$399,865
(none)
https://www.usd259.org/Page/2475
3125
Kansas
KS
Wichita Unified School District 259
School District
2019
Various Tax Abatement Agreements
General Economic Development
(not specified)
City of Kechi
Property Tax
Tax Abatement
(not specified)
$95,542
$0
$95,542
(none)
https://www.usd259.org/Page/2475
3126
Kansas
KS
Wichita Unified School District 259
School District
2019
Various Tax Abatement Agreements
General Economic Development
(not specified)
City of Bel Aire
Property Tax
Tax Abatement
(not specified)
$15,152
$0
$15,152
(none)
https://www.usd259.org/Page/2475
3127
Kansas
KS
Wyandotte County
County
2019
Economic Development Program
General Economic Development
Section 13 of Article 11 of the Kansas Constitution and K.S.A. 12-1740 et seq. and 79-201a.
Wyandotte County
Property Tax
Tax Exemption
(not specified)
$4,283,561
$0
$4,283,561
CAFR is published jointly by Kansas City and Wyandotte County
https://www.wycokck.org/Departments/Finance/Accounting
3128
Kentucky
KY
Boone County
County
2019
Kentucky Business Investment
General Economic Development
Kentucky Revised Statutes 154.32
Boone County
Payroll Tax
Abatement
yes
$53,340
$0
$53,340
(none)
https://www.boonecountyky.org/departments/finance/audit_reports.php
3329
Kentucky
KY
Bullitt County School District
School District
2019
Payment In Lieu of Tax (PILOT)
General Economic Development
(not specified)
Bullitt County School District, Kentucky
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$869,744
$300,000
$569,744
(none)
https://www.bgky.org/finance/archive
3330
Kentucky
KY
City of Bowling Green
Municipality
2019
Historic Moratorium Property Tax Program
Construction/rehabilitation
(not specified)
Bowling Green
Property Tax
Tax Abatement
(not specified)
$13,377
$0
$13,377
(none)
https://www.bgky.org/finance/archive
3331
Kentucky
KY
City of Bowling Green
Municipality
2019
Job Development Incentive Program (JDIP)
General Economic Development
(not specified)
Bowling Green, Kentucky
(not specified)
(not specified)
(not specified)
$2,369,345
$0
$2,369,345
(none)
https://www.bgky.org/finance/archive
3332
Kentucky
KY
City of Bowling Green
Municipality
2019
Payment in lieu of Taxes (PILOT)
General Economic Development
(not specified)
Bowling Green
Property Tax
Industrial Revenue bonds
(not specified)
$178,243
$0
$178,243
(none)
https://www.bgky.org/finance/archive
3333
Kentucky
KY
City of Bowling Green
Municipality
2019
Property Tax Annexation Program
General Economic Development
(not specified)
Bowling Green, Kentucky
(not specified)
(not specified)
(not specified)
$215
$0
$215
(none)
https://www.bgky.org/finance/archive
3334
Kentucky
KY
City of Bowling Green
Municipality
2019
Tax Increment Financing (TIF) Occupational Tax Program
General Economic Development
(not specified)
Bowling Green
Occupational Taxes
Tax Abatement
(no provisions for recapture)
$180,956
$0
$180,956
(none)
https://www.bgky.org/finance/archive
3335
Kentucky
KY
City of Covington
Municipality
2019
Various Payroll Tax Abatements
General Economic Development
Kentucky Revised Statutes and Chapter 116 of the Covington Code of Ordinances
Covington, Kentucky
Payroll Tax
Tax Abatement
(not specified)
$338,108
$0
$338,108
(none)
https://www.covingtonky.gov/government/departments/finance/annual-reports
3336
Kentucky
KY
City of Covington
Municipality
2019
Various Property Tax Abatements
General Economic Development
Kentucky Revised Statutes and Chapter 116 of the Covington Code of Ordinances
Covington, Kentucky
Property Tax
Tax Abatement
(not specified)
$193,846
$0
$193,846
(none)
https://www.covingtonky.gov/government/departments/finance/annual-reports
3337
Kentucky
KY
City of Georgetown
Municipality
2019
Kentucky Business Investment Program (KBI)
Job Creation
(not specified)
City of Georgetown
Occupational Liscense Fees
(not specified)
some, see ACFR
$23,422
$0
$23,422
International Crankshaft, Inc
3338
Kentucky
KY
City of Georgetown
Municipality
2019
Kentucky Job Retention Program (KJRA)
General Economic Development
(not specified)
City of Georgetown
Occupational Liscense Fees
(not specified)
some, see ACFR
$2,499,960
$0
$2,499,960
Toyota Motor Manufactuing
3339
Kentucky
KY
Kenton County
County
2019
Various Property Tax Abatements
General Economic Development
Section 103.285 of the Kentucky Revised Statutes.
Kenton County
Property Tax
Tax Abatement
(not specified)
$124,215
$0
$124,215
Breakdown by individual agreement
https://www.auditor.ky.gov/Auditreports/Kenton/2019kentonfc-audit.pdf
3340
Kentucky
KY
Kentucky
State
2019
Programs not meeting the reporting threshold
General Economic Development
(not specified)
(not specified)
(not specified)
(not specified)
$10,000,000
$0
$10,000,000
progmras include Kentucky Economic Opportunity Zone, Kentucky Historic Preservation, Incentives for Energy In- dependence Act, Kentucky Environmental Stewardship Act, Local Issued Industrial Revenue Bonds, Kentucky Angel Investment Tax Credit, Skills Training Investment Credit, Kentucky Investment Fund Act and Kentucky Tourism Development Act.
3341
Kentucky
KY
Kentucky
State
2019
Kentucky Business Investment (KBI)
Business attraction/retention/expansion
KRS 154.32-100
State of Kentucky
Income Tax
Tax Credit
(not specified)
$30,016,000
$0
$30,016,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3342
Kentucky
KY
Kentucky
State
2019
Kentucky Film Industry Tax Credit
Film, TV, and/or media
KRS 148.853, KRS 139.536
State of Kentucky
Income Tax
Tax Credit
(not specified)
$12,571,000
$0
$12,571,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3343
Kentucky
KY
Kentucky
State
2019
Kentucky Rural Economic Development (KREDA)
Manufacturing development
KRS 154.22-050
State of Kentucky
Income Tax
Tax Credit
(not specified)
$25,432,000
$0
$25,432,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3344
Kentucky
KY
Kentucky
State
2019
Kentucky Tourism Development Act
Tourism development
KRS 148.853, KRS 139.536
State of Kentucky
Sales and Use Tax
Tax Credit
(not specified)
$6,281,000
$0
$6,281,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3345
Kentucky
KY
Kentucky
State
2019
Tax Increment Financing (TIF)
General Economic Development (TIF)
KRS 154.30-040, KRS 154.30-050, KRS 154.30-060 & KRS Chapter 65
State of Kentucky
Sales and Use Tax; Property Tax; Income Tax
Tax Credit
(not specified)
$32,416,000
$0
$32,416,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3346
Kentucky
KY
Kentucky
State
2019
Various Other Incentives (below reporting threshold)
General Economic Development
(not specified)
State of Kentucky
(not specified)
Tax Credit
(not specified)
$10,000,000
$0
$10,000,000
These include Kentucky Economic Opportunity Zone, Kentucky Historic Preservation, Incentives for Energy Independence Act, Local Issued Industrial Revenue Bonds, Kentucky Angel Investment Tax Credit, Skills Training Investment Credit, and Kentucky Investment Fund Act
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3347
Kentucky
KY
Kentucky
State
2019
Various Other Incentives (confidential)
General Economic Development
(not specified)
State of Kentucky
Sales and Use Tax; Income Tax
Tax Credit
(not specified)
$69,083,000
$0
$69,083,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3348
Kentucky
KY
Lexington-Fayette
City/County
2019
Commonwealth Participation Program for Mixed Use Redevelopment in Blighted Urban Areas
General Economic Development
(not specified)
Lexington-Fayette, Kentucky
realty, business returns, and employee withholdings
Tax Increment Financing (TIF)
(not specified)
$242,409
$0
$242,409
CAFR notes amounts are for FY 2018
https://www.lexingtonky.gov/departments/accounting
3349
Kentucky
KY
Lexington-Fayette
City/County
2019
Commonwealth Participation Program for Real Property Property Tax Tax Revenues
General Economic Development
(not specified)
Lexington-Fayette, Kentucky
realty, business returns, and employee withholdings
Tax Increment Financing (TIF)
(not specified)
$216,849
$0
$216,849
CAFR notes amounts are for FY 2018
https://www.lexingtonky.gov/departments/accounting
3350
Kentucky
KY
Lexington-Fayette
City/County
2019
Commonwealth Participation Program for Signature Projects
General Economic Development
(not specified)
Lexington-Fayette, Kentucky
realty, business returns, and employee withholdings
Tax Increment Financing (TIF)
(not specified)
$100,000
$0
$100,000
CAFR notes amounts are for FY 2018
https://www.lexingtonky.gov/departments/accounting
3351
Kentucky
KY
Lexington-Fayette
City/County
2019
Kentucky Business Investment Program
General Economic Development
KRS 154.32
Lexington-Fayette, Kentucky
Payroll Tax
Tax Increment Financing (TIF)
(not specified)
$889,292
$0
$889,292
CAFR notes amounts are for FY 2018
https://www.lexingtonky.gov/departments/accounting
3352
Kentucky
KY
Louisville/Jefferson
City/County
2019
Churchill Downs Incorporated Project (Industrial Revenue Bonds)
Construction/rehabilitation
Louisville Metro Ordinance 85, Series 2002
Louisville, Kentucky
Property Tax; Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$53,935
$0
$53,935
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3353
Kentucky
KY
Louisville/Jefferson
City/County
2019
Kentucky Jobs Retention Act (KJRA); Kentucky Business Investment (KBI) Program; Kentucky Industrial Revitalization Act (KIRA)
Job Creation/Retention
Kentucky Revised Statute 154.32; Kentucky Revised Statute 154.26.
Louisville, Kentucky
Occupational License Fees
Tax Credit; Tax Rebate
(not specified)
$6,591,340
$0
$6,591,340
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3354
Kentucky
KY
Louisville/Jefferson
City/County
2019
Manufacturing Tax Moratorium
Manufacturing development
Louisville Metro Ordinance 38.20, et seq
Louisville, Kentucky
Property Tax
Tax Abatement
(not specified)
$117,278
$0
$117,278
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3355
Kentucky
KY
Louisville/Jefferson
City/County
2019
Property Assessment/Reassessment Moratorium
Construction/rehabilitation
Louisville Metro Ordinance 154
Louisville, Kentucky
Property Tax
Tax waiver
(not specified)
$519,422
$0
$519,422
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3356
Kentucky
KY
Louisville/Jefferson
City/County
2019
Tax Increment Financing (TIF)
General Economic Development (TIF)
Kentucky Revised Statute 65.7041 et seq. and Kentucky Revised Statute 154.30.
Louisville, Kentucky
Property Tax; Occupational License Fees
Tax Abatement
(not specified)
$5,414,309
$0
$5,414,309
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3357
Kentucky
KY
Shelby County School District
School District
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Shelby County, Kentucky
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$296,844
$296,844
$0
(none)
3358
Kentucky
KY
Warren County
County
2019
Various tax abtement agreements
General Economic Development
Section 103.285 of the Kentucky Revised Statutes and Resolution No. 14-01
Warren County
Property Tax
Payment in Lieu of Taxes (PILOT)
(no provisions for recapture)
$172,823
$0
$172,823
(none)
3359
Louisiana
LA
Allen Parish School Board
School District
2019
(not specified)
Business attraction/retention/expansion
(not specified)
State of Louisiana
Property Tax Taxes
Tax Abatement
(not specified)
$145,393
$0
$145,393
(none)
3632
Louisiana
LA
Ascension Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution Article 7, Section 21
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$65,406,419
$0
$65,406,419
(none)
3633
Louisiana
LA
Assumption Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$160,000
$0
$160,000
(none)
3634
Louisiana
LA
Baker School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$49,000
$0
$49,000
This is an approximate amount.
3635
Louisiana
LA
Bienville Parish School Board
School District
2019
(not specified)
General Economic Development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$549,258
$0
$549,258
(none)
3636
Louisiana
LA
Bogalusa School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution Article 7, Section 21
State of Louisiana
Property Tax
Tax Exemption
The local government may recapture abated taxes if a company fails to expand facilities or otherwise fail to fulfill its commitments under the agreement.
$1,969,176
$0
$1,969,176
(none)
3637
Louisiana
LA
Bossier Parish School Board
School District
2019
(not specified)
Manufacturing development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$909,922
$0
$909,922
(none)
3638
Louisiana
LA
Calcasieu Parish
County
2019
Enterprise Zone (EZ) Program
General Economic Development
(not specified)
Calcasieu Parish
Property Tax
Rebate
(no provisions for recapture)
$2,508,800
$0
$2,508,800
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3639
Louisiana
LA
Calcasieu Parish
County
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
Article 7, Section 21(F) of the Louisiana Constitution
State of Louisiana
Property Tax
Tax Abatement
(no provisions for recapture)
$11,907,966
$0
$11,907,966
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3640
Louisiana
LA
Calcasieu Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$10,890,000
$0
$10,890,000
(none)
https://www.cpsb.org/domain/20
3641
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2019
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$396,582
$0
$396,582
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3642
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$955,650
$0
$955,650
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3643
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$10,015,851
$0
$10,015,851
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3644
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2019
Historic Preservation Tax Abatement Program
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
Reduction in increases in assessed value
(not specified)
$12,311
$0
$12,311
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3645
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$538,893
$0
$538,893
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3646
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2019
Payments-in-Lieu-of-Taxes (PILOT) Program
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$1,129,953
$0
$1,129,953
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3647
Louisiana
LA
City of New Orleans
Municipality
2019
Restoration Tax Abatement Program (RTA)
Construction/rehabilitation
Article 7, Section 21(H) of the Louisiana Constitution and Lousiana Revised Statutes 47:4311
City of New Orleans, Louisiana
Property Tax
Tax Exemption
There are recapturing provisions if company fails to fulfill its commitments
$14,173,000
$0
$14,173,000
Provided break down by taxing body
https://nola.gov/accounting/#report
3648
Louisiana
LA
City of Shreveport
Municipality
2019
Tax Rebate Incentive Pay (TRIP)
Charity/nonprofit/government assistance
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$30,266
$0
$30,266
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3649
Louisiana
LA
City of Shreveport
Municipality
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$1,631,124
$0
$1,631,124
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3650
Louisiana
LA
City of Shreveport
Municipality
2019
Restoration Tax Abatement Program (RTA)
Real estate development (commercial)
(not specified)
Shreveport
Property Tax
(not specified)
Yes
$305,527
$0
$305,527
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3651
Louisiana
LA
Desoto Parish School Board
School District
2019
(not specified)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$4,951,675
$0
$4,951,675
(none)
3652
Louisiana
LA
East Baton Rouge Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$14,877,000
$0
$14,877,000
(none)
https://staff.ebrschools.org/divisions/operations/budget-management/
3653
Louisiana
LA
East Carroll Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$63,623
$0
$63,623
(none)
3654
Louisiana
LA
East Feliciana Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$290,662
$0
$290,662
(none)
3655
Louisiana
LA
Evangeline Parish School Board
School District
2019
(not specified)
(not specified)
(not specified)
(not specified)
Property Tax Taxes
Tax Exemption
(not specified)
$595,201
$0
$595,201
Report fails to state whether the board is on local or state-level; Agreement with Pine Prairie Energy Center, LLC
3656
Louisiana
LA
Evangeline Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Lousiana Constitution of 1974 Article VII, Part II, Section 21(F)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$315,560
$0
$315,560
(none)
3657
Louisiana
LA
Iberia Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution Article 7, Section 21(F)
State of Louisiana
Property Tax Taxes
Tax Exemption
The local government may recapture abated taxes if a company fails to expand facilities or otherwise fail to fulfill its commitments under the agreement.
$536,055
$0
$536,055
(none)
3658
Louisiana
LA
Iberville Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Article 7, Section 21(F) of the Louisiana Constitution and Executive Order Number JBE 2016-73
State of Louisiana
Property Tax
Tax Exemption
The local government may recapture abated taxes if a company fails to expand facilities or otherwise fail to fulfill its commitments under the agreement.
$27,108,465
$0
$27,108,465
(none)
3659
Louisiana
LA
Jackson Parish School Board
School District
2019
(not specified)
General Economic Development
(not specified)
State of Louisiana
Property Tax Taxes
(not specified)
(not specified)
$532,425
$0
$532,425
(none)
3660
Louisiana
LA
Jefferson Parish
County
2019
Parish/Local Abatements PILOT
General Economic Development
LRS 34:2021 et seq, as well as LRS 39:991 to 1001,
Jefferson Parish
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$6,277,852
$0
$6,277,852
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3661
Louisiana
LA
Jefferson Parish
County
2019
Restoration Tax Abatement Program (RTA)
General Economic Development
LRS 47:4311-4319
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$452,805
$0
$452,805
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3662
Louisiana
LA
Jefferson Parish
County
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F),
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$854,538
$0
$854,538
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3663
Louisiana
LA
Jefferson Parish School Board
School District
2019
Restoration Tax Abatement Program (RTA)
Business attraction/retention/expansion
LRS 4 7:4311- 4319
State of Louisiana
Property Tax
(not specified)
(not specified)
$157,261
$0
$157,261
Gross revenue loss was recorded on December 31, 2018.
https://www.jpschools.org/Page/276
3664
Louisiana
LA
Jefferson Parish School Board
School District
2019
Payment In Lieu of Tax (PILOT)
General Economic Development
LRS 34:2021 et seq; LRS 39:991 to 1001
Jefferon Parish
Property Tax
Payment In Lieu of Taxes (PILOT)
Failure to comply with these thresholds can affect the amount of tax abatement on a go forward basis.
$252,181
$0
$252,181
Gross revenue loss and reimbursement amounts were recorded on December 31, 2018.
https://www.jpschools.org/Page/276
3665
Louisiana
LA
Jefferson Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$1,973,388
$0
$1,973,388
Gross revenue loss was recorded in December 2018.
https://www.jpschools.org/Page/276
3666
Louisiana
LA
Lafayette Parish School Board
School District
2019
(not specified)
General Economic Development
(not specified)
State of Louisiana
Property Tax Taxes
(not specified)
(not specified)
$1,825,695
$0
$1,825,695
(none)
3667
Louisiana
LA
Lafourche Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution Article 7, Section 21(F)
State of Louisiana
Property Tax Taxes
Tax Exemption
The local government may recapture abated taxes if a company fails to expand facilities or otherwise fails to fulfill its commitments under the agreement.
$2,672,700
$0
$2,672,700
(none)
3668
Louisiana
LA
Lincoln Parish School Board
School District
2019
(not specified)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$2,447,622
$0
$2,447,622
(none)
3669
Louisiana
LA
Livingston Parish School Board
School District
2019
Tax Increment Financing (TIF)
General Economic Development
LA.R.S. Chapter 27 of Title 33 - Sales Tax Increment Financing
Livingston Parish School Board
Sales Taxes
Tax Diversion
(not specified)
$1,709,269
$0
$1,709,269
Agreement with Denham Springs Economic Development District.
3670
Louisiana
LA
Livingston Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$307,996
$0
$307,996
(none)
3671
Louisiana
LA
Louisiana
State
2019
Musical and Theatrical Production Income Tax Credit
Business attraction/retention/expansion
LRS 47:6034
State of Louisiana
State Individual Income and State Corporate Income Tax
Tax Credit
Credits previously granted to a taxpayer but later disallowed by the LED may be recovered through any collection remedy authorized by LRS 47:1561.
$2,300,386
$0
$2,300,386
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3672
Louisiana
LA
Louisiana
State
2019
Retention and Modernization Tax Credit
Business attraction/retention/expansion
LRS 51:2399.1 through 51:2399.6
State of Louisiana
State Individual Income Tax, State Corporate Income and State Corporate Franchise Tax
Tax Credit
There are no recapture provisions. Once expenses are verified, certification letters are issued by an independent CPA.
$6,242,541
$0
$6,242,541
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3673
Louisiana
LA
Louisiana
State
2019
Tax Equalization
Business attraction/retention/expansion
LRS 47:3201-3205
State of Louisiana
State Corporation Franchise Tax, State Corporation Income Tax, and State Sales and Use Tax
Tax Exemption
Written notice of violations of the terms of the contract are given to the contracted company. If the violations are not corrected within 90 days, any remaining portions of the exemption from tax granted under the contract may be terminated.
$13,110,539
$0
$13,110,539
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3674
Louisiana
LA
Louisiana
State
2019
Procurement Processing Company Rebate
Business attraction/retention/expansion
LRS 47:6351
State of Louisiana
Sales and Use Tax
Tax Rebate
If after a rebate has been paid, and it is determined that certain items did not constitute new taxable sales, the amount rebated for those items shall be recaptured from the company, subject to the prescriptive period set forth in LRS 47:1561.2.
$20,213,217
$0
$20,213,217
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3675
Louisiana
LA
Louisiana
State
2019
Louisiana Quality Jobs Program
Business attraction/retention/expansion
LRS 51:2451-2462
State of Louisiana
State Sales and Use Tax, State Income Taxes
Tax Rebate
By the third fiscal year the company's verified gross payroll must agree to the minimum of five new direct jobs or the gross payroll must equal or exceed the minimum required threshold. If these provisions are not met, rebates can be recaptured.
$141,741,787
$0
$141,741,787
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3676
Louisiana
LA
Louisiana
State
2019
Sound Recording Investor Tax Credit
Capital investment
LRS 47:6023
State of Louisiana
State Income Tax
Tax Credit
If the funds for which an investor receives credits are not invested in and expended with respect to a state-certified production within a certain time period, then the investor's state income tax shall be increased by such amount necessary for the recapture of the credits. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$15,372
$0
$15,372
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3677
Louisiana
LA
Louisiana
State
2019
Digital Interactive Media and Software Tax Credit
Capital investment
LRS 47:6022
State of Louisiana
State Individual and State Corporate Income Tax and Franchise Tax
Tax Credit
The company's state income taxes can be increased to recapture the credits received, if the expenditures were not actually expended in Louisiana as production related costs of the state certified production. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$29,132,130
$0
$29,132,130
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3678
Louisiana
LA
Louisiana
State
2019
Motion Picture Production Tax Credit
Film, TV, and/or media
LRS 47:6007
State of Louisiana
State Income Tax
Tax Credit
Tax Credits previously granted, but later disallowed pursuant to the provisions of LRS 47:6007 may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by LRS 47:1561.
$180,000,000
$0
$180,000,000
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3679
Louisiana
LA
Louisiana
State
2019
Cooperative Endeavor Agreements for Tax Increment Financing (TIF) Districts
General Economic Development
LRS 33:9020 through 9039
State of Louisiana
Sales Tax
Tax diversion
(no provisions for recapture)
$11,727,730
$0
$11,727,730
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3680
Louisiana
LA
Louisiana
State
2019
Enterprise Zone (EZ) Program
General Economic Development
LRS 51:1781 et. seq., Louisiana Administrative Code Title 13, Chapter 7, subchapter 701 et. seq.
State of Louisiana
Sales and Use Tax; Income Tax; Franchise Tax
Tax Credit; Tax Rebate
Per LRS 51:1787 (I) there are provisions for recapturing abated taxes. However, it is unlikely since the company must be certified as eligible by Louisiana Economic Development before any Tax Credits or rebates can be claimed.
$24,041,559
$0
$24,041,559
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3681
Louisiana
LA
Louisiana
State
2019
Rehabilitation of Historic Structures
Historic Preservation
LRS 47:6019
State of Louisiana
Income Tax; Franchise Tax; Individual Income Tax; Fiduciary Income Tax
Tax Credit
(no provisions for recapture)
$77,349,267
$0
$77,349,267
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3682
Louisiana
LA
Louisiana
State
2019
Exemption for Manufacturing Establishments (Industry Assistance) Program
Industrial development
LRS 47:4301-4306
State of Louisiana
State Corporation Franchise Tax, State Income Taxes, and State Sales and Use Tax
Tax Exemption
A contract may be canceled upon review of an audit that uncovered a violation of the contract or the need for the exemption or the grounds for the exemption are no longer applicable. The state shall give notice in writing and any remaining portion of the exemption granted may be canceled.
$1,500,000
$0
$1,500,000
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3683
Louisiana
LA
Louisiana
State
2019
Industrial Tax Exemption Program (ITEP)
Job Creation/Retention
LRS 51:1921, LRS 22:832E
State of Louisiana
Income Tax; Insurance Premium Tax; Fire Casualty Tax; Surplus Lines Tax; Retaliatory Tax
Tax Credit
Premium tax reductions are subject to the same forfeiture and repayment provisions as income Tax Credits as described in LRS 51:1927 (C) and 1928(A)
$19,684
$0
$19,684
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3684
Louisiana
LA
Ouachita Parish School Board
School District
2019
Louisiana Industrial Property Tax Tax Exemption Program; Restorative Tax Abatement Program
Manufacturing development
(not specified)
State of Louisiana
(not specified)/Property Tax Taxes
Tax Exemption
(not specified)
$2,516,592
$0
$2,516,592
Gross revenue loss the sum of estimated tax dollar lost to ITEP and RTA.
3685
Louisiana
LA
Pointe Coupee Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$625,000
$0
$625,000
(none)
3686
Louisiana
LA
Rapides Parish School Board
School District
2019
(not specified)
(not specified)
(not specified)
(not specified)
Property Tax Taxes
(not specified)
(not specified)
$8,793,476
$0
$8,793,476
Report does not specify the abating jurisdiction just says "other governments"; report does not specify gross revenue loss for school district, only the amount for all "unprecidented properties"
3687
Louisiana
LA
Red River Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$805,000
$0
$805,000
(none)
3688
Louisiana
LA
Richland Parish School Board
School District
2019
(not specified)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$982,760
$0
$982,760
(none)
3689
Louisiana
LA
St. Bernard Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$3,602,038
$0
$3,602,038
(none)
3690
Louisiana
LA
St. Charles Parish School Board
School District
2019
Payment In Lieu of Tax (PILOT)
General Economic Development
(not specified)
St. Charles Parish
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$67,323
$0
$67,323
(none)
3691
Louisiana
LA
St. Charles Parish School Board
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
(not specified)
St. Charles Parish
Property Tax Taxes
(not specified)
(not specified)
$118,999
$0
$118,999
(none)
3692
Louisiana
LA
St. Charles Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$56,103,797
$0
$56,103,797
(none)
3693
Louisiana
LA
St. James Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution Article 7, section 21(F); Article VII, Section 14(C); RS 33:7633
State of Louisiana/St. James Parish
Property Tax Taxes
Tax Exemption
(not specified)
$14,105,072
$0
$14,105,072
Gross revenue loss the sum of estimated tax dollar lost to ITEP and CEA.
3694
Louisiana
LA
St. John the Baptist Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F), as amended by the Governor's Executive Order No. JBE 2016-26
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$11,750,711
$0
$11,750,711
(none)
3695
Louisiana
LA
St. Landry Parish School Board
School District
2019
(not specified)
Business attraction/retention/expansion
(not specified)
State of Louisiana
Property Tax Taxes
(not specified)
(not specified)
$253,702
$0
$253,702
(none)
3696
Louisiana
LA
St. Tammany Parish
County
2019
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Abatement
(not specified)
$540,553
$0
$540,553
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3697
Louisiana
LA
St. Tammany Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$556,087
$0
$556,087
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3698
Louisiana
LA
Tangipahoa Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$55,036
$0
$55,036
(none)
3699
Louisiana
LA
Terrebonne Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
(not specified)
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$373,306
$0
$373,306
(none)
3700
Louisiana
LA
Vermilion Parish School Board
School District
2019
(not specified)
Manufacturing development
Louisiana Constitution Article 7, Section 21
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$357,394
$0
$357,394
(none)
3701
Louisiana
LA
Vernon Parish School Board
School District
2019
(not specified)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$16,687
$0
$16,687
(none)
3702
Louisiana
LA
Webster Parish School Board
School District
2019
(not specified)
Manufacturing development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$925,263
$0
$925,263
(none)
3703
Louisiana
LA
West Baton Rouge Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$18,041,311
$0
$18,041,311
(none)
3704
Louisiana
LA
West Feliciana Parish School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$1,825,000
$0
$1,825,000
(none)
3705
Louisiana
LA
Winn Parish School Board
School District
2019
(not specified)
Business attraction/retention/expansion
(not specified)
State of Louisiana
Property Tax Taxes
(not specified)
(not specified)
$1,191,478
$0
$1,191,478
(none)
3706
Louisiana
LA
Zachary Community School Board
School District
2019
Industrial Tax Exemption Program (ITEP)
Manufacturing development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax Taxes
Tax Exemption
(not specified)
$5,485,657
$0
$5,485,657
(none)
3707
Maine
ME
City of Auburn
Municipality
2019
Credit Enhancement Agreements (TIF)
General Economic Development
(not specified)
Auburn, Maine
Property Tax
Tax Increment Financing (TIF)
(not specified)
$1,237,100
$0
$1,237,100
(none)
https://www.auburnmaine.gov/Pages/Government/Financial-Reports-
3836
Maine
ME
City of Lewiston
Municipality
2019
Credit Enhancement Agreements (TIF)
General Economic Development
(not specified)
Lewiston, Maine
(not specified)
(not specified)
(not specified)
$1,046,326
$0
$1,046,326
(none)
3837
Maine
ME
City of Portland
Municipality
2019
Credit Enhancement Agreements (TIF)
General Economic Development
State of Maine Title 30-A M.R.S. §§ 5221-5235
Portland, Maine
Property Tax
Tax Rebate
(not specified)
$3,231,104
$0
$3,231,104
(none)
https://www.portlandmaine.gov/195/Annual-Comprehensive-Financial-Reports-A
3838
Maine
ME
Maine
State
2019
New Markets Capital Investment Tax Credit
Capital investment
36 M.R.S. §5219-HH
State of Maine
Personal Income Tax; Corporate Income Tax; Insurance Premiums Tax; Bank Franchise Tax
Tax Credit
The abatement amount may be recaptured upon 1) recapture of any amount of the related federal NMTC credits; 2) early repayment of any portion of the principle amount that forms the qualified equity investment, or 3) failure to reinvest less than 85% of the qualified equity investment into a qualified business.
$15,543,152
$0
$15,543,152
(none)
https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report
3839
Maine
ME
Maine
State
2019
Pine Tree Development Zone Tax Credit
Job Creation/Retention
36 M.R.S. §5219-W
State of Maine
Personal Income Tax; Corporate Income Tax; Insurance Premiums Tax; Bank Franchise Tax; Sales Tax
Tax Credit
(no provisions for recapture)
$3,349,953
$0
$3,349,953
(none)
https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report
3840
Maine
ME
Maine
State
2019
Employment Tax Increment Financing (TIF)
Job Creation/Retention
36 M.R.S. §6754
State of Maine
State Income Tax withholding from employee salary
Reimbursement
Any overpayment must be applied to reduce future reimbursement payments. Overpayments must be repaid if the business no longer qualifies for future payments.
$12,695,785
$0
$12,695,785
(none)
https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report
3841
Maryland
MD
Allegany County
County
2019
Historic Preservation Tax Credit
General Economic Development
Section 9-204 of the Tax Property Article of the Annotated Code of Maryland
Allegany County/City of Cumberland
Real Property Tax
Tax Credit
no provisions for recapturing
$51,760
$0
$51,760
This is a City of Cumberland program that the County piggybacks on.
3929
Maryland
MD
Allegany County
County
2019
Enterprise Zone Credits
General Economic Development
Section 9-103 of the Tax Property Article of the Annotated Code of Maryland
State of Maryland
Real Property Tax
Tax Credit
(not specified)
$116,172
$57,861
$58,311
State reimburses the County
3930
Maryland
MD
Anne Arundel County
County
2019
State of Maryland Programs
General Economic Development
Tax Property Article § 8-209
State of Maryland
Real Property Tax
Tax Abatement
(not specified)
$200,223
$0
$200,223
Amount unknown as the state does not provide market value; the number is based on preferential use value of qualified country clubs and golf courses
https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html
3931
Maryland
MD
Anne Arundel County
County
2019
Brownfield Site Tax Credit
General Economic Development
Tax Property Article § 9-229
Anne Arundel County
Real Property Tax
Tax Credit
(not specified)
$485,972
$0
$485,972
(none)
https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html
3932
Maryland
MD
Anne Arundel County
County
2019
Agricultural Land Use Tax Credit
General Economic Development
Agriculture Article § 2-509 of the State Code
Anne Arundel County
Real Property Tax
Tax Credit
(not specified)
$571,309
$0
$571,309
(none)
https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html
3933
Maryland
MD
Anne Arundel County
County
2019
Payment in Lieu of Taxes
General Economic Development
Tax Property Article § 7-506.1
Anne Arundel County
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$615,839
$0
$615,839
(none)
https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html
3934
Maryland
MD
Baltimore County
County
2019
Conservation Land Tax Credit
General Economic Development
County Code Section 11-2-110
Baltimore County
Real Property Tax
Tax Credit
(not specified)
$20,000
$0
$20,000
(none)
https://www.baltimorecountymd.gov/departments/budfin/accounting/
3935
Maryland
MD
Baltimore County
County
2019
Historical Property Tax Credit
General Economic Development
County Code Section 11-2201
Baltimore County
Property Tax
Tax deduction
(N/A - performance-based)
$498,000
$0
$498,000
(none)
https://www.baltimorecountymd.gov/departments/budfin/accounting/
3936
Maryland
MD
Baltimore County
County
2019
Enterprise Zone Tax Credit
General Economic Development
Maryland State Law, Tax – Property Article Section 9-103
Baltimore County
Property Tax
Tax Credit
(not specified)
$2,417,000
$0
$2,417,000
(none)
https://www.baltimorecountymd.gov/departments/budfin/accounting/
3937
Maryland
MD
Baltimore County
County
2019
PILOT
General Economic Development
Maryland State Law, Tax – Property Article Section 7502
Baltimore County
Property Tax
Tax deduction
(not specified)
$3,748,000
$0
$3,748,000
(none)
https://www.baltimorecountymd.gov/departments/budfin/accounting/
3938
Maryland
MD
Cecil County
County
2019
Enterprise Zone Credits
General Economic Development
The Tax - Property Article, Section 9-103 of the Maryland Annotated Code
State of Maryland
Real Property Tax
Tax Credit
(not specified)
$1,691,715
$845,858
$845,857
State reimburses the County half of the credits
3939
Maryland
MD
Charles County
County
2019
Payment in Lieu of Taxes - GenOn Mid-Atlantic, LLC
General Economic Development
(not specified)
Charles County
Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,117,942
$0
$3,117,942
(none)
3940
Maryland
MD
Charles County
County
2019
Payment in Lieu of Taxes - CPV Maryland, LLC
General Economic Development
(not specified)
Charles County
Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$5,612,139
$0
$5,612,139
(none)
3941
Maryland
MD
City of Baltimore
Municipality
2019
Affordable Housing
Affordable Housing
Property Tax Article of the State Annotated Code Title 7 Property Tax Subtitle 5 Exemptions
Baltimore, Maryland
Real Estate Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$8,775,000
$0
$8,775,000
(none)
https://finance.baltimorecity.gov/public-info/reports
3942
Maryland
MD
City of Baltimore
Municipality
2019
Economic Development Payment In Lieu of Tax (PILOT) - Garages
General Economic Development
Property Tax Article of the State Annotated Code Title 7 Property Tax Subtitle 5 Exemptions
Baltimore, Maryland
Real Estate Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$308,000
$0
$308,000
(none)
https://finance.baltimorecity.gov/public-info/reports
3943
Maryland
MD
City of Baltimore
Municipality
2019
Economic Development Payment In Lieu of Tax (PILOT) - Market-Based Housing
General Economic Development
Property Tax Article of the State Annotated Code Title 7 Property Tax Subtitle 5 Exemptions
Baltimore, Maryland
Real Estate Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$5,724,000
$0
$5,724,000
(none)
https://finance.baltimorecity.gov/public-info/reports
3944
Maryland
MD
City of Baltimore
Municipality
2019
Economic Development Payment In Lieu of Tax (PILOT) - Business Development
General Economic Development
Property Tax Article of the State Annotated Code Title 7 Property Tax Subtitle 5 Exemptions
Baltimore, Maryland
Real Estate Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$11,000,000
$0
$11,000,000
(none)
https://finance.baltimorecity.gov/public-info/reports
3945
Maryland
MD
City of Baltimore
Municipality
2019
Port Authority PILOT
Port operations
(not specified)
State of Maryland
(not specified)
(not specified)
(not specified)
$2,632,000
$0
$2,632,000
(none)
https://finance.baltimorecity.gov/public-info/reports
3946
Maryland
MD
City of Frederick
Municipality
2019
Tax Credit Agreements
General Economic Development
(not specified)
Frederick, Maryland
(not specified)
(not specified)
(not specified)
$5,789
$0
$5,789
(none)
3947
Maryland
MD
City of Gaithersburg
Municipality
2019
Property Tax Abatements
General Economic Development
(not specified)
Gaithersburg, Maryland
(not specified)
(not specified)
(not specified)
$285,000
$0
$285,000
(none)
3948
Maryland
MD
City of Rockville
Municipality
2019
Tax Credit Agreements
General Economic Development
(not specified)
Rockville, Maryland
(not specified)
(not specified)
(not specified)
$101,816
$0
$101,816
(none)
3949
Maryland
MD
Frederick County
County
2019
Rehabilitated Vacent Commercial Structures Tax Credit
General Economic Development
Md. Code Ann., Tax Property Article, §9-236; Frederick County Code §1-8-303
Frederick County
Property Tax
Tax Credit
(N/A - performance-based)
$116,099
$0
$116,099
(none)
3950
Maryland
MD
Harford County
County
2019
Payment in Lieu of Taxes
General Economic Development
Tax Property Article, Section 7-211.3 of the Maryland Annotated Code
Harford County
Real and Personal Property Tax
Tax Exemption
(not specified)
$652,451
$0
$652,451
Some agreements are not included because no assessments are available.
3951
Maryland
MD
Harford County
County
2019
Enterprise Zone Credits
General Economic Development
Tax Property Article, Section 9-103 of the Maryland Annotated Code and the Harford County Code, Section 123-43.8
Harford County
Real Property Tax
Tax Credit
(not specified)
$1,171,962
$0
$1,171,962
(none)
3952
Maryland
MD
Harford County
County
2019
Agricultural Preservation Credit
General Economic Development
Tax Property Article, section 9-314 of the Maryland Annotated Code and Harford County Code sections 123-43.3, 123-43.3.1 and 123-43.3.2
Harford County
Real Property Tax
Tax Credit
(not specified)
$1,455,802
$0
$1,455,802
(none)
3953
Maryland
MD
Howard County
County
2019
Payment in Lieu of Taxes
General Economic Development
Section 7-514 of the Tax-Property Article of the Annotated Code of Maryland
Howard County
Real Property Tax
Tax Exemption
(not specified)
$1,453,661
$0
$1,453,661
(none)
https://www.howardcountymd.gov/finance/finance-audits
3954
Maryland
MD
Maryland
State
2019
One Maryland Tax Credit
Capital investment
Annotated Code of Maryland: Economic Development Title 6, Subtitle 4, Section 6-401-6-406
State of Maryland
Income Tax
Tax Credit
(no provisions for recapture)
$16,300,000
$0
$16,300,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3955
Maryland
MD
Maryland
State
2019
Sustainable Communities Tax Credit
Construction/rehabilitation
Annotated Code of Maryland; State Finance and Procurement Article; Section 5A-303
State of Maryland
Business or Individual Income Taxes
Tax Credit
A pro-rated percentage of the credit is subject to recapture if disqualifying work is performed or the certified rehabilitation is disposed of during the 5 year period that begins with the year the certified rehabilitation was completed.
$10,300,000
$0
$10,300,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3956
Maryland
MD
Maryland
State
2019
Film Production Tax Credit
Film, TV, and/or media
Annotated Code of Maryland: Tax General Title 10, Subtitle 7, Section 10-730
State of Maryland
Income Tax
Tax Credit
(no provisions for recapture)
$7,200,000
$0
$7,200,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3957
Maryland
MD
Maryland
State
2019
Aerospace, Electronics, or Defense Contract Tax Credit
Technology (aviation)
Annotated Code of Maryland, Tax General, Title 10, Subtitle 7 Section 10-737
State of Maryland
Income Tax
Tax Credit
The credit must be recaptured if during either of the 2 years after the credit year the number of qualified positions falls below a rolling average over the past 2 years of 10,000. If the credit is required to be recaptured, the credit is recomputed and reduced
$7,500,000
$0
$7,500,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3958
Maryland
MD
Maryland
State
2019
Biotechnology Investment Incentive Tax Credit
Technology (biotech)
Annotated Code of Maryland, Tax General, Section 10-725
State of Maryland
Income Tax
Tax Credit
If within 2 years after the close of the tax year for which the credit was claimed the investor sells, transfers of disposes or its ownership interest or if the company ceases to have its headquarters and base of operations in Maryland, the credit must be recaptured on the investors’ Maryland income tax return.
$12,500,000
$0
$12,500,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3959
Maryland
MD
Maryland
State
2019
Enterprise Zone (EZ) Tax Credit
General Economic Development (EZ)
Annotated Code of Maryland, Tax Property, Title 9 Subtitle 1, Section 9-103, Tax General Section 10-702, and Economic Development Article Section 5-1401 (e)
Counties and Municipalities in Maryland
Business Income Taxes
Tax Credit
(no provisions for recapture)
$5,700,000
$0
$5,700,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3960
Maryland
MD
Prince George's County
County
2019
Enterprise Zone Tax Abatements
General Economic Development
MD Annotated Code –Section 9-103
Prince George's County
Real and Personal Property Tax
Tax Credit
(not specified)
$1,551,115
$0
$1,551,115
(none)
https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports
3961
Maryland
MD
Prince George's County
County
2019
Payment in Lieu of Taxes
General Economic Development
MD Annotated Code Section 7-211.3; 7-505; 7-506.1; 7-514; 7-516
Prince George's County
Real Property Tax
Tax Exemption
(not specified)
$1,953,748
$0
$1,953,748
(none)
https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports
3962
Maryland
MD
Prince George's County
County
2019
Admissions and Amusement Tax Abatement
General Economic Development
CR-87-2009
Prince George's County
Admissions and Amusement Tax
Tax Credit
(not specified)
$2,103,879
$0
$2,103,879
(none)
https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports
3963
Maryland
MD
Wicomico County
County
2019
State of Maryland Programs
General Economic Development
(not specified)
State of Maryland
Property Tax
(not specified)
(not specified)
$273,391
$0
$273,391
(none)
3964
Massachusetts
MA
City of Boston
Municipality
2019
Chapter 121A Urban Redevelopment
Redevelopment/revitalization
Chapter 121A of the Massachusetts General Laws
City of Boston
Real and Personal Property Tax
Tax suspension
(not specified)
$50,101,000
$44,348,000
$5,753,000
(none)
4081
Massachusetts
MA
City of Boston
Municipality
2019
Chapter 121B Urban Redevelopment
Redevelopment/revitalization
Chapter 121B of the Massachusetts General Laws
City of Boston
Real and Personal Property Tax
Tax Exemption
(not specified)
$18,652,000
$13,838,000
$4,814,000
(none)
4082
Massachusetts
MA
City of Boston
Municipality
2019
TIF - Economic Opportunity Area
General Economic Development (TIF)
Massachusetts General Laws Chapter 40, Section 59
City of Boston
Property Tax
(not specified)
(not specified)
$14,592,000
$12,480,000
$2,112,000
(none)
4083
Massachusetts
MA
City of Springfield
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Springfield, Massachusetts
Property Tax
Tax Increment Financing (TIF)
(not specified)
$1,328,000
$0
$1,328,000
(none)
4084
Massachusetts
MA
City of Worcester
Municipality
2019
Massachusetts Economic Development Incentive Program (EDIP)
General Economic Development
(not specified)
Worcester, Massachusetts
(not specified)
(not specified)
(not specified)
$3,873,000
$0
$3,873,000
(none)
4085
Massachusetts
MA
Massachusetts
State
2019
Economic Development Incentive Program (EDIP)
Job Creation/Retention
M.G.L. c. 23A, § 3D
State of Massachusetts
Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Excise Tax; Personal Income Tax
Tax Credit
Recapture is required only if the EACC revokes certification. The amount of credit subject to recapture shall be proportionate to the corporation’s job creation requirements applicable to the certified project.
$40,198,000
$0
$40,198,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4086
Massachusetts
MA
Massachusetts
State
2019
Life Sciences Tax Incentive Program
Technology (biotech)
(not specified)
State of Massachusetts
Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Excise Tax; Personal Income Tax
Tax Credit
Any company failing to achieve at least 80% of its job target by the end of any extension period and, in the case of the Life Sciences Job Incentive Refundable Credit, failing to create at least 50 net new jobs, will be de-certified.
$20,000,000
$0
$20,000,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4087
Massachusetts
MA
Massachusetts
State
2019
Film Tax Incentive - Film Tax Credit
Film, TV, and/or media
M.G.L. c. 62, § 6(l) and M.G.L. c. 63, § 38X
State of Massachusetts
Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax
Tax Credit
(no provisions for recapture)
$25,876,000
$0
$25,876,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4088
Massachusetts
MA
Massachusetts
State
2019
Film Tax Incentive - Sales Tax Exemption
Film, TV, and/or media
M.G.L. c. 62, § 6(l) and M.G.L. c. 63, § 38X
State of Massachusetts
Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax
Tax Credit
(no provisions for recapture)
$323,000
$0
$323,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4089
Massachusetts
MA
Massachusetts
State
2019
Film Tax Incentive - Film Tax Credit
Film, TV, and/or media
M.G.L. c. 62, § 6(l) and M.G.L. c. 63, § 38X
State of Massachusetts
Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax
Tax Credit
(no provisions for recapture)
$75,115,000
$0
$75,115,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4090
Massachusetts
MA
Massachusetts
State
2019
Film Tax Incentive - Sales Tax Exemption
Film, TV, and/or media
M.G.L. c. 62, § 6(l) and M.G.L. c. 63, § 38X
State of Massachusetts
Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax
Tax Credit
(no provisions for recapture)
$322,000
$0
$322,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4091
Michigan
MI
Adrian School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$14,332
$0
$14,332
(none)
4628
Michigan
MI
Akron-Fairgrove School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Akron Township, MI
Property Tax
Tax Exemption
(not specified)
$6,676
$0
$6,676
(none)
4629
Michigan
MI
Allegan School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Allegan
Property Tax
Tax Exemption
(not specified)
$315,365
$0
$315,365
(none)
4630
Michigan
MI
Allendale School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Allendale Charter Township
Property Tax
Tax Exemption
(not specified)
$295,300
$0
$295,300
(none)
4631
Michigan
MI
Alma School District
School District
2019
Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT); Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
City of Alma; Pine River Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$242,000
$0
$242,000
Gross/net revenue loss an approximate amount.
4632
Michigan
MI
Almont Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Almont Township
Property Tax
Tax Exemption
(not specified)
$5,451
$0
$5,451
(none)
4633
Michigan
MI
Almont Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$156,000
$123,000
$33,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4634
Michigan
MI
Alpena School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
City of Alpena
Property Tax
Tax Exemption; tax diversion
(not specified)
$55,344
$0
$55,344
(none)
4635
Michigan
MI
Ann Arbor School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$156,000
$123,000
$33,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
https://www.a2schools.org/Page/614
4636
Michigan
MI
Ashley Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
Elba Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$19,402
$0
$19,402
(none)
4637
Michigan
MI
Avondale School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
City of Auburn Hills; City of Troy; City of Rochester Hills; Bloomfield Township
Property Tax
Tax Exemption; tax diversion
(not specified)
$538,054
$0
$538,054
(none)
4638
Michigan
MI
Bad Axe School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Verona Township; Bad Axe Township
Property Tax
Tax Exemption
(not specified)
$5,871
$0
$5,871
(none)
4639
Michigan
MI
Bangor School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$59,485
$0
$59,485
(none)
4640
Michigan
MI
Bangor Township School District
School District
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$11,591
$0
$11,591
Reported in balance sheet
4641
Michigan
MI
Battle Creek School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$1,451,156
$1,440,776
$10,380
(none)
4642
Michigan
MI
Bay City School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT)
Various
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended; Brownfield Redevelopment Act, PA 381 of 1996, as amended; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$843,420
$0
$843,420
(none)
4643
Michigan
MI
Belding Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Montcalm County; Ionia County; Kent County
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$85,557
$0
$85,557
Gross/net revenue loss an approximate amount.
4644
Michigan
MI
Benton Harbor Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
County of Berrien
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$256,378
$0
$256,378
Gross/net revenue loss an approximate amount.
4645
Michigan
MI
Birmingham School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$420,000
$390,000
$30,000
(none)
4646
Michigan
MI
Boyne City School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$78,197
$74,455
$3,742
(none)
4647
Michigan
MI
Boyne Falls Public School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
Boyne City
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$5,536
$0
$5,536
(none)
4648
Michigan
MI
Brandywine Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$4,591
$0
$4,591
(none)
4649
Michigan
MI
Breckenridge Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
Wheeler Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$11,291
$0
$11,291
(none)
4650
Michigan
MI
Bridgeport-Spaulding Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$23,912
$0
$23,912
(none)
4651
Michigan
MI
Bridgman School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$2,374
$0
$2,374
(none)
4652
Michigan
MI
Brighton Area School District
School District
2019
Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Brighton; Brighton Township; Green Oak Township
Property Tax
Tax Exemption; payment in lieu of taxes
(not specified)
$126,539
$0
$126,539
(none)
4653
Michigan
MI
Brown City Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Brown City
Property Tax
Tax Exemption
(not specified)
$1,989
$0
$1,989
(none)
4654
Michigan
MI
Buchanan Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$85,455
$0
$85,455
(none)
4655
Michigan
MI
Buckley Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Hanover Township
Property Tax
Tax Exemption
(not specified)
$11,587
$9,076
$2,511
(none)
4656
Michigan
MI
Byron Center School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Kent County
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$207,246
$0
$207,246
Gross/net revenue loss an approximate amount.
4657
Michigan
MI
Cadillac Area School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Haring Township; Clam Lake Township; City of Cadillac
Property Tax
Tax Exemption; tax diversion
(not specified)
$96,659
$74,142
$22,517
(none)
4658
Michigan
MI
Caledonia Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Kentwood; Township of Caledonia
Property Tax
Tax Exemption
(not specified)
$138,419
$0
$138,419
(none)
4659
Michigan
MI
Calumet, Laurium & Keweenaw School District
School District
2019
Brownfield redevelopment agreements; not specified
Various
PA 328 of 1998, as amended by PA 20 of 1999; not specified
Various cities and townships in Michigan
Property Tax
Tax diversion; Tax Exemption
(not specified)
$30,000
$0
$30,000
Gross/net revenue loss an approximate amount.
4660
Michigan
MI
Carman-Ainsworth Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Flint; Flint Township
Property Tax
Tax Exemption
(not specified)
$74,792
$0
$74,792
(none)
4661
Michigan
MI
Caro Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Caro; Indianfields Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$2,828
$0
$2,828
(none)
4662
Michigan
MI
Cass City School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Elkland Township
Property Tax
Tax Exemption
(not specified)
$29,382
$0
$29,382
(none)
4663
Michigan
MI
Cassopolis School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
City of Cassopolis; Penn Township; Volinia Township
Property Tax
Tax Exemption
(not specified)
$63,973
$0
$63,973
(none)
4664
Michigan
MI
Cedar Springs School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Algoma Township; City of Cedar Springs
Property Tax Tax
Tax Exemption
(not specified)
$106,333
$0
$106,333
(none)
4665
Michigan
MI
Center Line School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198 of 1974
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$248,000
$106,000
$142,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4666
Michigan
MI
Central Lake School District
School District
2019
(not specified)
(not specified)
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
$2,000
$0
$2,000
(none)
4667
Michigan
MI
Charlevoix School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$101,582
$0
$101,582
(none)
4668
Michigan
MI
Chelsea School District
School District
2019
Brownfield redevelopment agreements
Construction/rehabilitation
Brownfield Redevelopment Act, PA 381 of 1996, as amended
Various cities and townships in Michigan
Property Tax
Tax diversion
(not specified)
$5,000
$0
$5,000
Gross/net revenue loss an approximate amount.
4669
Michigan
MI
Chelsea School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$27,000
$0
$27,000
Gross/net revenue loss an approximate amount.
4670
Michigan
MI
Chippewa Hills School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Broomfield Township; Nottawa Township; Wheatland Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$1,049
$0
$1,049
(none)
4671
Michigan
MI
Chippewa Valley School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198 of 1974
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$191,158
$129,161
$61,997
Reimbursement/offset and net revenue loss are approximate amounts.
4672
Michigan
MI
City of Ann Arbor
Municipality
2019
Brownfield Redevelopment Authority Sites
Brownfield rehabilitation
(not specified)
Ann Arbor
(not specified)
(not specified)
(not specified)
$558,362
$0
$558,362
(none)
https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx
4673
Michigan
MI
City of Ann Arbor
Municipality
2019
Industrial Facilities Exemption
Industrial development
(not specified)
Ann Arbor
Property Tax
Tax Exemption
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$12,790
$0
$12,790
(none)
https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx
4674
Michigan
MI
City of Detroit
Municipality
2019
Senior Citizen/Disabled Family Housing Exemption
Affordable Housing
Act 78 of 2016 (formerly Act 66 of 2012)
Detroit, Michigan
(N/A - grant-based)
Reimbursement
(not specified)
$63,652
$0
$63,652
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4675
Michigan
MI
City of Detroit
Municipality
2019
Brownfield Redevelopment Authority (BRA)
Brownfield rehabilitation
Act 381 of 1996
Detroit, Michigan
(N/A - grant-based)
Reimbursement
(not specified)
$1,179,840
$0
$1,179,840
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4676
Michigan
MI
City of Detroit
Municipality
2019
Commercial Redevelopment Act (CRA)
Construction/rehabilitation
Act 255 of 1978
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$6,573
$0
$6,573
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4677
Michigan
MI
City of Detroit
Municipality
2019
Obsolete Property Rehabilitation Act (OPRA)
Construction/rehabilitation
Act 146 of 2000
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$1,729,275
$0
$1,729,275
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4678
Michigan
MI
City of Detroit
Municipality
2019
Commercial Rehabilitation Act (CRA)
Construction/rehabilitation
Act 210 of 2005
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$1,966,521
$0
$1,966,521
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4679
Michigan
MI
City of Detroit
Municipality
2019
Renaissance Zone Act (RZ)
General Economic Development
Act 376 of 1996
Detroit, Michigan
Income Tax; Utility User Tax; County Property Tax; State Income Tax
Tax Exemption
(not specified)
$5,094,819
$0
$5,094,819
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4680
Michigan
MI
City of Detroit
Municipality
2019
Land Bank Fast Track (LB)
Housing
Act 258-263 of 2003
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$483,462
$0
$483,462
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4681
Michigan
MI
City of Detroit
Municipality
2019
Industrial Facilities Tax (IFT)
Industrial development
Act 198 of 1974
Detroit, Michigan
(not specified)
Tax Exemption
(not specified)
$426,216
$0
$426,216
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4682
Michigan
MI
City of Detroit
Municipality
2019
Neighborhood Enterprise Zone (NEZ)
Redevelopment/revitalization
Act 147 of 1992
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$4,278,780
$0
$4,278,780
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4683
Michigan
MI
City of Detroit
Municipality
2019
Michigan State Housing Development Authority (MSHDA)
Affordable Housing
Act 346 of 1966
Detroit, Michigan
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$5,360,686
$0
$5,360,686
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4684
Michigan
MI
City of Grand Rapids
Municipality
2019
Tool and Die Recovery Renaissance Zones
General Economic Development
(not specified)
Grand Rapids, Michigan
(not specified)
(not specified)
(not specified)
$6,329
$0
$6,329
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4685
Michigan
MI
City of Grand Rapids
Municipality
2019
Air and Water Pollution Control
General Economic Development
(not specified)
Grand Rapids, Michigan
(not specified)
(not specified)
(not specified)
$10,476
$0
$10,476
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4686
Michigan
MI
City of Grand Rapids
Municipality
2019
Renaissance Zones
General Economic Development
(not specified)
Grand Rapids, Michigan
(not specified)
(not specified)
(not specified)
$104,665
$0
$104,665
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4687
Michigan
MI
City of Grand Rapids
Municipality
2019
Obsolete Property Rehabilitation Exemption
General Economic Development
(not specified)
Grand Rapids, Michigan
(not specified)
(not specified)
(not specified)
$118,135
$0
$118,135
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4688
Michigan
MI
City of Grand Rapids
Municipality
2019
Neighborhood Enterprise Zone Exemption
General Economic Development
(not specified)
Grand Rapids, Michigan
(not specified)
(not specified)
(not specified)
$118,650
$0
$118,650
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4689
Michigan
MI
City of Grand Rapids
Municipality
2019
Industrial Facilities Exemption
General Economic Development
(not specified)
Grand Rapids, Michigan
(not specified)
(not specified)
(not specified)
$132,465
$0
$132,465
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4690
Michigan
MI
City of Grand Rapids
Municipality
2019
New Personal Property Exemption
General Economic Development
(not specified)
Grand Rapids, Michigan
(not specified)
(not specified)
(not specified)
$179,842
$0
$179,842
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4691
Michigan
MI
City of Grand Rapids
Municipality
2019
Payment in Lieu of Taxes
General Economic Development
(not specified)
Grand Rapids, Michigan
(not specified)
(not specified)
(not specified)
$882,032
$0
$882,032
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4692
Michigan
MI
City of Grand Rapids
Municipality
2019
Brownfield Redevelopment Program
General Economic Development
(not specified)
Grand Rapids, Michigan
(not specified)
(not specified)
(not specified)
$1,214,013
$0
$1,214,013
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4693
Michigan
MI
City of Sterling Heights
Municipality
2019
Industrial Facilities Exemption
General Economic Development
Public Act 198 of 1974
Sterling Heights, Michigan
(not specified)
Tax Abatement
(not specified)
$813,377
$0
$813,377
(none)
https://www.sterling-heights.net/Archive.aspx?AMID=39
4694
Michigan
MI
City of Warren
Municipality
2019
Brownfield Redevelopment Authority Sites
Brownfield rehabilitation
Public Act 381 of 1998
Warren
Property Tax
Tax Abatement
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$404,582
$0
$404,582
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4695
Michigan
MI
City of Warren
Municipality
2019
Industrial and Commercial Facilities
Facility expansion
Public Act 198 of 1974
Warren
Real Property Tax; Personal Property Tax
Tax Exemption
(not specified)
$1,287,606
$0
$1,287,606
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4696
Michigan
MI
City of Warren
Municipality
2019
Other Commercial and Industrial Tax Abatements
General Economic Development
(not specified)
Warren
(not specified)
(not specified)
(not specified)
$82,357
$0
$82,357
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4697
Michigan
MI
City of Warren
Municipality
2019
Tool and Die Recovery Renaissance Zones
Manufacturing development
(not specified)
Warren
(not specified)
(not specified)
(not specified)
$262,676
$0
$262,676
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4698
Michigan
MI
City of Warren
Municipality
2019
Exempt Personal Property
General Economic Development
Public Act 328 of 1998
Warren
Personal Property Tax
Tax Exemption
(not specified)
$1,258,281
$0
$1,258,281
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4699
Michigan
MI
Clare School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Clare County; Isabella County
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$13,718
$0
$13,718
(none)
4700
Michigan
MI
Clarkston Community School District
School District
2019
Industrial Facilities Tax Exemptions; not specified
General Economic Development
Public Act 36; Public Acts 37-40 of 2007
City of Clarkston; Independence Township; Orion Township; Springfield Township;Waterford Township; White Lake Township; Oakland County
Property Tax
Tax Exemption
(not specified)
$40,420
$0
$40,420
(none)
4701
Michigan
MI
Clintondale Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Clinton Township
Property Tax
Tax Exemption
(not specified)
$2,444
$0
$2,444
(none)
4702
Michigan
MI
Coldwater Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Branch County
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$1,233,569
$0
$1,233,569
Gross/net revenue loss an approximate amount.
4703
Michigan
MI
Coloma Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Berrian County
Property Tax
Tax Exemption; tax diversion
(not specified)
$93,184
$0
$93,184
(none)
4704
Michigan
MI
Colon Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Township of Colon
Property Tax
Tax Exemption
(not specified)
$55,680
$0
$55,680
(none)
4705
Michigan
MI
Comstock Park School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Kent County
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$67,603
$0
$67,603
Gross/net revenue loss an approximate amount.
4706
Michigan
MI
Comstock School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Comstock Township; City of Kalamazoo; Pavilion Township; Kalamazoo Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$694,776
$0
$694,776
(none)
4707
Michigan
MI
Constantine School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements
Construction/rehabilitation
(not specified)
St Joseph County
Property Tax
Tax Exemption; tax diversion
(not specified)
$144,581
$0
$144,581
(none)
4708
Michigan
MI
Coopersville Area School District
School District
2019
Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Coopersville; Wright Township
Property Tax
Tax Exemption; payment in lieu of taxes
(not specified)
$752,504
$0
$752,504
(none)
4709
Michigan
MI
Corunna School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Corunna
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$15,835
$0
$15,835
(none)
4710
Michigan
MI
Croswell-Lexington Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Worth Township; City of Croswell
Property Tax
Tax Exemption
(not specified)
$22,520
$0
$22,520
(none)
4711
Michigan
MI
Davison Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Davison; Davison Township; Richfield Township
Property Tax
Tax Exemption
(not specified)
$95,828
$0
$95,828
(none)
4712
Michigan
MI
Dearborn School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
PA 198 of 1974; PA 381 of 1996; PA 346 of 1966
Wayne County
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$1,778,652
$1,434,000
$344,652
Reimbursement/offset and net revenue loss are approximate amounts.
https://dearbornschools.org/budgettransparency/
4713
Michigan
MI
Decatur School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
Decatur Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$3,490
$0
$3,490
(none)
4714
Michigan
MI
Detroit City School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements
General Economic Development
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$30,000,000
$10,700,000
$19,300,000
The district has, or will receive reimbursement; Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
https://www.detroitk12.org/Page/9666
4715
Michigan
MI
Dowagiac Union School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Pokagon Township; City of Dowagiac; Silver Creek Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$205,187
$0
$205,187
(none)
4716
Michigan
MI
Dundee Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$86,000
$0
$86,000
Gross/net revenue losses are both approximate amounts
4717
Michigan
MI
East China School District
School District
2019
Brownfield redevelopment agreements
Construction/rehabilitation
The Brownfield Redevelopment Financing Act, 1996 PA 381, as amended
City of Marine City
Property Tax
Tax diversion
(not specified)
$70,000
$0
$70,000
Gross/net revenue loss an approximate amount.
4718
Michigan
MI
East China School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Cottrellville Township; City of St. Clair; China Township; City of Marysville; City of Marine City; St. Clair Township
Property Tax
Tax Exemption
(not specified)
$702,920
$690,000
$12,920
Reimbursement/offset and net revenue loss are approximate amounts.
4719
Michigan
MI
East China School District
School District
2019
Water Pollution Control exemptions
Construction/rehabilitation
PA 451 of 1994, Part 37, as amended
China Township; East China Township; City of St. Clair
Property Tax; Sales Tax
Tax Exemption
(not specified)
$2,323,103
$1,900,000
$423,103
Reimbursement/offset and net revenue loss are approximate amounts.
4720
Michigan
MI
East China School District
School District
2019
Air Pollution Control exemptions
Construction/rehabilitation
PA 451 of 1994, Part 59, as amended
China Township; East China Township; City of St. Clair
Property Tax; Sales Tax
Tax Exemption
(not specified)
$18,241,816
$15,500,000
$2,741,816
Reimbursement/offset and net revenue loss are approximate amounts.
4721
Michigan
MI
East Jackson Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$1,200
$0
$1,200
Gross/net revenue loss an approximate amount.
4722
Michigan
MI
East Lansing School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
East Lansing; Lansing Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$689,678
$0
$689,678
(none)
4723
Michigan
MI
Elkton Pigeon Bay Port Laker School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Windsor Township; Oliver Township; Chandler Township
Property Tax
Tax Exemption
(not specified)
$163,244
$0
$163,244
(none)
4724
Michigan
MI
Ellsworth Community School
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Commercial Rehabilitation Exemptions; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
Banks Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$2,263
$0
$2,263
(none)
4725
Michigan
MI
Essexville-Hampton School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
City of Essexville; Hampton Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$39,490
$0
$39,490
(none)
4726
Michigan
MI
Fairview Area School District
School District
2019
Industrial Facilities Tax Exemptions; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$9,139
$0
$9,139
(none)
4727
Michigan
MI
Farwell Area School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Clare County
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$180
$0
$180
(none)
4728
Michigan
MI
Fennville School District
School District
2019
Payment in Lieu of Tax (PILOT)
General Economic Development
(not specified)
Manlius Township; Saugatuck Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$29,724
$0
$29,724
(none)
4729
Michigan
MI
Fenton Area School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$16,000
$0
$16,000
Gross/net revenue loss an approximate amount.
4730
Michigan
MI
Fitzgerald School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Warren County
Property Tax
Tax Exemption; tax diversion
(not specified)
$131,907
$0
$131,907
(none)
4731
Michigan
MI
Flat Rock Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
City of Flat Rock
Property Tax
Tax Exemption; tax diversion
(not specified)
$12,419
$0
$12,419
(none)
4732
Michigan
MI
Flint City School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended;
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$491,000
$0
$491,000
(none)
4733
Michigan
MI
Flushing Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$56,000
$0
$56,000
Gross/net revenue loss an approximate amount.
4734
Michigan
MI
Forest Hills School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Ada Township; Cascade Township
Property Tax
Tax Exemption
(not specified)
$294,745
$0
$294,745
(none)
4735
Michigan
MI
Fowlerville Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Handy Township
Property Tax
Tax Exemption
(not specified)
$541,965
$0
$541,965
(none)
4736
Michigan
MI
Fraser School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax
Various
(not specified)
City of Fraser; City of Roseville; Clinton Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$156,979
$0
$156,979
(none)
4737
Michigan
MI
Fremont School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$213,000
$0
$213,000
Gross/net revenue loss an approximate amount.
4738
Michigan
MI
Galesburg-Augusta Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Galesburg; Comstock Township
Property Tax
Tax Exemption
(not specified)
$240,000
$48,000
$192,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4739
Michigan
MI
Genesee County
County
2019
Industrial Facilities Tax exemptions
Job Creation/Retention
Public Act 198
Kent County, Michigan
Property Tax
Tax Exemption
(not specified)
$667,766
$0
$667,766
(none)
https://www.accesskent.com/Departments/FiscalServices/documents.htm
4740
Michigan
MI
Godfrey-Lee School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
City of Wyoming
Property Tax Tax
Tax Exemption
(not specified)
$23,657
$0
$23,657
(none)
4741
Michigan
MI
Godwin Heights School District
School District
2019
Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Wyoming; City of Grand Rapids
Property Tax
Tax Exemption; payment in lieu of taxes
(not specified)
$269,512
$0
$269,512
(none)
4742
Michigan
MI
Grand Blanc Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Grand Blanc Township
Property Tax
Tax Exemption
(not specified)
$59,268
$0
$59,268
(none)
4743
Michigan
MI
Grand Haven Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$40,051
$0
$40,051
(none)
4744
Michigan
MI
Grand Ledge School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Delta Township; City of Grand Ledge; City of Lansing; Oneida Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$862,898
$0
$862,898
(none)
4745
Michigan
MI
Grand Rapids School District
School District
2019
Commercial Rehabilitation agreements; Industrial Facilities Tax Exemptions; Brownfield Redevelopment agreements; Neighborhood Enterprise Zone agreements; Obsolete Properties Rehabilitation agreements; New Personal Property agreements; Payment in Lieu of Tax (PILOT) agreements; Property Tax extension agreements; Property Tax Tool and Die agreements; Property Tax Agriculture agreements; Air and Water Pollution agreements
Construction/rehabilitation
Commercial Rehabilitation Act; PA 198 of 1974; not specified; not specified; Obsolete Properties Rehabilitation Act; PA 328; PA 326 of 1966; not specified
City of Grand Rapids
Property Tax Tax; Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes; not specified
(not specified)
$5,004,551
$4,394,000
$610,551
Reimbursement/offset and net revenue loss are approximate amounts.
4746
Michigan
MI
Grandville School District
School District
2019
Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Wyoming; Tallmadge Township
Property Tax
Tax Exemption; payment in lieu of taxes
(not specified)
$60,728
$0
$60,728
(none)
4747
Michigan
MI
Grass Lake Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$14,000
$0
$14,000
Gross/net revenue losses are both approximate amounts
4748
Michigan
MI
Greenville School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198 of 1974, as amended
City of Greenville
Property Tax Tax
Tax Exemption
(not specified)
$115,000
$0
$115,000
(none)
4749
Michigan
MI
Gwinn Area Community School District
School District
2019
Renaissance Zone
General Economic Development
(not specified)
Forsyth Township
Property Tax
Tax Exemption
(not specified)
$197,007
$0
$197,007
(none)
4750
Michigan
MI
Hamilton Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Holland Municipality
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$53,926
$0
$53,926
(none)
4751
Michigan
MI
Hamtramck School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
City of Hamtramck
Property Tax
Tax Exemption; tax diversion
(not specified)
$56,331
$0
$56,331
(none)
4752
Michigan
MI
Hanover-Horton School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax and/or Personal Property Tax
Tax Exemption
(not specified)
$18,590
$0
$18,590
(none)
4753
Michigan
MI
Harbor Beach Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Huron County
Property Tax
Tax Exemption
(not specified)
$69,653
$0
$69,653
(none)
4754
Michigan
MI
Harbor Springs School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Little Traverse Township
Personal Property Tax
Tax Exemption
(not specified)
$24,955
$0
$24,955
(none)
4755
Michigan
MI
Hart School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Hart
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$11,854
$0
$11,854
(none)
4756
Michigan
MI
Hartford School District
School District
2019
Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Hartford Township; Keeler Township; Saugatuck Township
Property Tax
Tax Exemption; payment in lieu of taxes
(not specified)
$15,503
$0
$15,503
(none)
4757
Michigan
MI
Haslett School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Commercial Rehabilitation Exemptions; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
East Lansing; Meridian Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$15,771
$0
$15,771
(none)
4758
Michigan
MI
Hastings Area School District
School District
2019
Payment in Lieu of Tax (PILOT)
General Economic Development
(not specified)
Hasting Charter Township; Hope Township; City of Hastings
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$45,323
$0
$45,323
(none)
4759
Michigan
MI
Hemlock Public School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
Thomas Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$1,126,932
$0
$1,126,932
(none)
4760
Michigan
MI
Hillman Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198 of 1974
Town of Hillman
Property Tax
Tax Exemption
(not specified)
$7,452
$0
$7,452
(none)
4761
Michigan
MI
Holland School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Holland; Holland Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$820,623
$0
$820,623
(none)
4762
Michigan
MI
Homer Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
City of Albion
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$478,737
$0
$478,737
(none)
4763
Michigan
MI
Howell School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198 of 1974
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$207,293
$144,720
$62,573
(none)
4764
Michigan
MI
Hudson Area School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended;
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$37,300
$0
$37,300
(none)
4765
Michigan
MI
Huron School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$60,000
$0
$60,000
Gross/net revenue loss an approximate amount.
4766
Michigan
MI
Ionia School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Public Act 198, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$178,044
$0
$178,044
(none)
4767
Michigan
MI
Ionia Township School District #2F
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Ionia
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$6,165
$0
$6,165
(none)
4768
Michigan
MI
Ishpeming Public School District No. 1
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Neighborhood Enterprise Zone (NEZ)
Various
(not specified)
City of Ishpeming; Marquette County
Property Tax
Tax Exemption; not specified; not specified
(not specified)
$11,297
$0
$11,297
(none)
4769
Michigan
MI
Ithaca School District
School District
2019
Industrial Facilities Tax Exemptions; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
City of Ithica
Property Tax
Tax Exemption; payment in lieu of taxes
(not specified)
$24,139
$0
$24,139
(none)
4770
Michigan
MI
Jackson School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$176,600
$123,000
$53,600
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4771
Michigan
MI
Jefferson School District Monroe
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended;
Frenchtown Charter Township; Monroe City
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$37,107
$0
$37,107
(none)
4772
Michigan
MI
Jenison School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Georgetown Charter Township
Property Tax
Tax Exemption
(not specified)
$6,600
$0
$6,600
Gross/net revenue loss an approximate amount.
4773
Michigan
MI
Johannesburg-Lewiston Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended;
Greenwood Township; Albert Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$8,539
$3,796
$4,743
(none)
4774
Michigan
MI
Jonesville Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Jonesville; Fayette Township
Property Tax
Tax Exemption
(not specified)
$46,345
$0
$46,345
(none)
4775
Michigan
MI
Kelloggsville School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Kent County
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$187,568
$0
$187,568
Gross/net revenue loss an approximate amount.
4776
Michigan
MI
Kenowa Hills School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Walker; Alpine Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$1,074,413
$0
$1,074,413
(none)
4777
Michigan
MI
Kent City Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Kent County
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$12,132
$0
$12,132
Gross/net revenue loss an approximate amount.
4778
Michigan
MI
Kent County
County
2019
Industrial Facilities Tax Exemption
Job Creation/Retention
Public Act 198
Kent County, Michigan
Property Tax
Tax Exemption
(not specified)
$899,423
$0
$899,423
(none)
https://www.accesskent.com/Departments/FiscalServices/documents.htm
4779
Michigan
MI
Kent County
County
2019
Brownfield Redevelopment Agreements
Job Creation/Retention
Brownfield Redevelopment Act, PA 381 of 1996
Kent County, Michigan
Property Tax
Tax Exemption
(not specified)
$969,167
$0
$969,167
(none)
https://www.accesskent.com/Departments/FiscalServices/documents.htm
4780
Michigan
MI
Kentwood School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment Agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Kent County; City of Kentwood
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$173,743
$0
$173,743
(none)
4781
Michigan
MI
L'Anse Creuse School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$175,373
$0
$175,373
Gross/net revenue loss an approximate amount.
4782
Michigan
MI
Lake Orion Community School District
School District
2019
Industrial Facilities Tax Exemptions; Property Tax Exemptions; Payment in Lieu of Taxes (PILOT); Brownfield redevelopment agreements
Various
PA 198 of 1974; PA 328 of 1998; not specified; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$401,000
$268,000
$133,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4783
Michigan
MI
Lakeshore School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$107,704
$84,222
$23,482
(none)
4784
Michigan
MI
Lakeview Community School District
School District
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$1,650
$0
$1,650
Reported in balance sheet
4785
Michigan
MI
Lakewood School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Odessa Township
Property Tax
Tax Exemption
(not specified)
$336,033
$0
$336,033
(none)
4786
Michigan
MI
Lansing School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Lansing; City of East Lansing
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$1,193,141
$0
$1,193,141
(none)
4787
Michigan
MI
Lapeer Community School District of Lapeer County
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198 of 1974
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$306,000
$265,000
$41,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4788
Michigan
MI
Leslie School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
Ingham County
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$4,391
$0
$4,391
(none)
4789
Michigan
MI
Litchfield Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$37,036
$0
$37,036
(none)
4790
Michigan
MI
Livonia School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Personal property tax relief exemptions
Various
PA 198 of 1974; not specified; PA 328 of 1998
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$1,992,000
$1,328,000
$664,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4791
Michigan
MI
Lowell Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Kent County
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$136,148
$0
$136,148
Gross/net revenue loss an approximate amount.
4792
Michigan
MI
Ludington Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Mason County
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$42,277
$0
$42,277
Gross/net revenue loss an approximate amount.
4793
Michigan
MI
Macomb County
County
2019
Industrial Facilities Tax Exemption; Brownfield Redevelopment Agreements
Industrial development
The Michigan Plant Rehabilitation and Industrial Development District Act (Michigan Public Act 198 of 1974, as amended) (“Act 198â€)
Various local governments within Macomb County, Michigan
(not specified)
Tax Exemption; reimbursement
(not specified)
$851,173
$0
$851,173
(none)
https://finance.macombgov.org/finance-AnnualCompFinancialReport?
4794
Michigan
MI
Madison School District
School District
2019
Payment in Lieu of Tax (PILOT)
General Economic Development
Michigan State Housing Development Authority Act of 1996, as amended
City of Adrian
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$87,256
$0
$87,256
(none)
4795
Michigan
MI
Manton Consolidated School District
School District
2019
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$967
$0
$967
Reported in balance sheet
4796
Michigan
MI
Marcellus Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$7,147
$0
$7,147
(none)
4797
Michigan
MI
Marlette Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Marlette; Burlington Township
Property Tax
Tax Exemption
(not specified)
$20,968
$0
$20,968
(none)
4798
Michigan
MI
Marshall School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$21,857
$0
$21,857
(none)
4799
Michigan
MI
Martin School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Martin Township
Property Tax
Tax Exemption
(not specified)
$26,906
$0
$26,906
(none)
4800
Michigan
MI
Marysville School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$99,000
$0
$99,000
Gross/net revenue loss an approximate amount.
4801
Michigan
MI
Mason Consolidated School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended;
Bedford Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$2,996
$0
$2,996
(none)
4802
Michigan
MI
Mason School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$654,000
$484,000
$170,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4803
Michigan
MI
Mattawan Consolidated School
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Antwerp Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$475,946
$0
$475,946
(none)
4804
Michigan
MI
Mayville Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
Fremont Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$1,572
$0
$1,572
(none)
4805
Michigan
MI
Mendon Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Mendon Township; Park Township
Property Tax
Tax Exemption
(not specified)
$7,006
$6,221
$785
(none)
4806
Michigan
MI
Meridian School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Hope Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$1,323
$0
$1,323
(none)
4807
Michigan
MI
Mesick Consolidated School District
School District
2019
(not specified)
(not specified)
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
$4,000
$0
$4,000
(none)
4808
Michigan
MI
Michigan
State
2019
Farmland Preservation Credit - Corporate and Non-Corporate Program
Conservation of farmland, forest, open space, or water
Public Act 39 of 2011; MCL Section 324.36109
State of Michigan
Individual Income Tax (IIT); Michigan Business Tax
Tax Credit
If a parcel is released from the program, the land owner is required to repay the Tax Credits taken during the last seven years under the agreement, plus six percent simple interest.
$49,000,000
$0
$49,000,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4809
Michigan
MI
Michigan
State
2019
Renaissance Zone Property Tax Exemption Program
General Economic Development (EZ)
MCL Sections 125.2681 - 125.2696 and 211.7ff
State of Michigan
State Education Tax (SET)
Tax Exemption
Recapture conditions vary and only occur when expressly provided in the agreement signed by the taxpayer and MSF board.
$4,200,000
$0
$4,200,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4810
Michigan
MI
Michigan
State
2019
Renaissance Zone Credit - Development Program
General Economic Development (EZ)
Public Act 39 of 2011 MCL Sections 125.2681 - 125.2696 and 208.1433
State of Michigan
Michigan Business Tax (MBT)
Tax Credit
Recapture conditions vary and only occur when expressly provided in the agreement signed by the taxpayer and MSF board.
$48,000,000
$0
$48,000,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4811
Michigan
MI
Michigan
State
2019
Historic Preservation Credit Program
Historic Preservation
Public Act 39 of 2011; MCL Sections 206.266 and 208.1435
State of Michigan
Individual Income Tax (IIT); Michigan Business Tax
Tax Credit
If the historic resource is sold or disposed of less than five years after being placed in service, a percentage of the credit amount previously claimed shall be added back to the tax liability of the qualified taxpayer based on the number of years the resource had been in service.
$3,200,000
$0
$3,200,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4812
Michigan
MI
Michigan
State
2019
MEGA Employment Credit Program
Job Creation/Retention
Public Act 39 of 2011; MCL Sections 207.801 - 207.810 and 208.1431
State of Michigan
Michigan Business Tax (MBT)
Tax Credit
As determined by MEGA, the taxpayer may have its credit reduced or terminated, or have a percentage of the credit amount previously claimed added back to the tax liability of the taxpayer in the tax year that the taxpayer: fails to meet the requirements for the credit; violates any conditions included in the agreement entered with MEGA; removes any of the qualified new jobs from Michigan during the term of the written agreement and for a period of years after the term of the written agreement
$510,400,000
$0
$510,400,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4813
Michigan
MI
Michigan
State
2019
State Essential Services Assessment Exemption
Manufacturing development
MCL Section 211.1059
State of Michigan
State Essential Services Assessment (ESA)
Tax Exemption
The written agreement shall provide for a repayment provision on the exemption to the assessment if the eligible claimant fails to comply with the provisions of the written agreement.
$4,200,000
$0
$4,200,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4814
Michigan
MI
Michigan
State
2019
Brownfield Redevelopment Tax Increment Financing (TIF) Program
Redevelopment/revitalization
MCL Sections 125.2651 - 125.2670
State of Michigan
State Education Tax
Tax diversion
(no provisions for recapture)
$5,600,000
$0
$5,600,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4815
Michigan
MI
Michigan
State
2019
Brownfield Redevelopment Credit Program
Redevelopment/revitalization
Public Acts 39 of 2011 Michigan Compiled Laws (MCL) Sections 125.2651 - 125.2670, 207.801 - 207.810, and 208.1437
State of Michigan
Michigan Business Tax (MBT)
Tax Credit
For multiphase projects, if all components are not completed by ten years after the date on which the preapproval letter was issued, the qualified taxpayer shall pay to the state treasurer, as a penalty, an amount equal to the sum of all credits claimed and assigned for all components of the project. No credits based on that multiphase project shall be claimed after that date by the qualified taxpayer or any assignee.
$22,300,000
$0
$22,300,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4816
Michigan
MI
Michigan Center School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Jackson; Leoni Township
Property Tax
Tax Exemption
(not specified)
$17,581
$0
$17,581
(none)
4817
Michigan
MI
Midland School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$885,437
$0
$885,437
(none)
4818
Michigan
MI
Milan Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$412,000
$0
$412,000
Gross/net revenue loss an approximate amount.
4819
Michigan
MI
Millington Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Millington Township
Property Tax
Tax Exemption
(not specified)
$1,837
$0
$1,837
(none)
4820
Michigan
MI
Monroe School District
School District
2019
Industrial Facilities Tax Exemptions; New Personal Property Exemptions; Payment in lieu of tax (PILOT)
Various
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended; PA 328 of 1998, as amended; not specified
Monroe Charter Township; Monroe City
Property Tax Property Tax
Tax Exemption; payment in lieu of taxes
(not specified)
$442,224
$0
$442,224
(none)
4821
Michigan
MI
Montabella Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Broomfield Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$4,402
$0
$4,402
(none)
4822
Michigan
MI
Montague Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
City of Montague; Montague Township
Property Tax Tax
Tax Exemption
(not specified)
$11,755
$0
$11,755
(none)
4823
Michigan
MI
Moran Township School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended;
County of Mackinac
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
There are clawback provisions
$736,203
$0
$736,203
Calculated by dividing property tax by two as disclosed.
4824
Michigan
MI
Morenci Area School District
School District
2019
Industrial Facilities Tax Exemptions; Commercial Rehabilitation Act
Construction/rehabilitation
Commerical Rehabilitation Act
City of Morenci
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
There are clawback provisions
$16,730
$0
$16,730
(none)
4825
Michigan
MI
Mt. Pleasant School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$497,779
$0
$497,779
(none)
4826
Michigan
MI
Muskegon City School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Muskegon
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$270,778
$0
$270,778
(none)
4827
Michigan
MI
Muskegon Heights School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT)
Various
(not specified)
City of North Shores; City of Muskegon; City of Whitehall; City of Montague; Egelston Township; City of Muskegon Heights; Montague Township; Ravenna Township; Fruitport Township; Sullivan Township; Dalton Township; City of Roosevelt Park; Whitehall Township; Village Ravenna
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
(not specified)
$255,151
$0
$255,151
(none)
4828
Michigan
MI
Negaunee School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements
Construction/rehabilitation
(not specified)
Marquette County
Property Tax
Tax Exemption; tax diversion
(not specified)
$7,737
$0
$7,737
(none)
4829
Michigan
MI
New Haven Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$2,954
$0
$2,954
Gross/net revenue loss an approximate amount.
4830
Michigan
MI
North Branch Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Deerfield Township; Village of North Branch
Property Tax
Tax Exemption
(not specified)
$19,395
$0
$19,395
(none)
4831
Michigan
MI
North LeValley School Ionia Township School District #2F
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Ionia
Property Tax
Tax Exemption
(not specified)
$6,165
$0
$6,165
(none)
4832
Michigan
MI
North Muskegon School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198 of 1974, as amended
(not specified)
Property Tax Tax
Tax Exemption
(not specified)
$11,360,207
$0
$11,360,207
Unclear which government entity granted the abatements.
4833
Michigan
MI
Northview School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended; not specified
Kent County
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$13,183
$0
$13,183
Gross/net revenue loss an approximate amount.
4834
Michigan
MI
Northville School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$470,523
$444,486
$26,037
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4835
Michigan
MI
Northwest Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$198,521
$0
$198,521
(none)
4836
Michigan
MI
Novi Community School District
School District
2019
Tool & Die Renaissance Recovery Zones; Commercial Rehabilitation Projects
General Economic Development
PA 378 of 1996; PA 210 of 2005
Various cities and townships in Michigan
Property Tax
(not specified)
(not specified)
$34,686
$1,250
$33,436
Reimbursement/offset and net revenue loss are approximate amounts.
4837
Michigan
MI
Oak Park School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Oakland County
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$153,390
$0
$153,390
(none)
4838
Michigan
MI
Oakland County
County
2019
Industrial Facilities Exemption
Industrial development
Plant Rehabilitation and Industrial Development District Act PA 198 of 1974
Oakland County, Michigan
Real and Personal Property Tax
Reduction in millage rate
(not specified)
$533,951
$0
$533,951
(none)
https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx
4839
Michigan
MI
Oakland County
County
2019
Payment in lieu of Taxes Tax Abatement Program
Affordable Housing
(not specified)
Various local governments within Oakland County, Michigan
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$335,968
$0
$335,968
(none)
https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx
4840
Michigan
MI
Oakland County
County
2019
Brownfield Redevelopment Agreements
Environmental protection
Brownfield Redevelopment Act, PA 381 of 1996
Various municipalities in Oakland County, Michigan
Property Tax
Tax Increment Financing (TIF)
(not specified)
$597,571
$0
$597,571
(none)
https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx
4841
Michigan
MI
Oakland County
County
2019
Property Property Tax Exemptions
General Economic Development
Act 328 of 1998, as amended by PA 20 of 1999
Various local governments within Oakland County, Michigan
Personal Property Tax
Tax Exemption
(not specified)
$720,394
$0
$720,394
(none)
https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx
4842
Michigan
MI
Oakridge School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Egelston Township
Property Tax
Tax Exemption
(not specified)
$78,117
$0
$78,117
(none)
4843
Michigan
MI
Okemos School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Alaiedon Township; Meridian Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$34,425
$0
$34,425
(none)
4844
Michigan
MI
Orchard View School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Muskegon; Muskegon Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$240,508
$0
$240,508
(none)
4845
Michigan
MI
Otsego School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Ostego
Property Tax
Tax Exemption
(not specified)
$105,532
$0
$105,532
(none)
4846
Michigan
MI
Ovid Elsie Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Ovid
Property Tax
Tax Exemption
(not specified)
$37,002
$0
$37,002
(none)
4847
Michigan
MI
Owendale-Gagetown Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Elmwood Township
Property Tax
Tax Exemption
(not specified)
$13,590
$0
$13,590
(none)
4848
Michigan
MI
Owosso School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Owosso
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$154,059
$0
$154,059
(none)
4849
Michigan
MI
Parchment School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
City of Parchment
Property Tax
Tax Exemption; tax diversion
(not specified)
$6,156
$0
$6,156
(none)
4850
Michigan
MI
Pewamo-Westphalia Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Lyons Township
Property Tax
Tax Exemption
(not specified)
$43,000
$0
$43,000
Gross/net revenue losses are both approximate amounts
4851
Michigan
MI
Pickford School District
School District
2019
(not specified)
(not specified)
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
$1,000
$0
$1,000
(none)
4852
Michigan
MI
Pinconning Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198 of 1974
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$7,692
$0
$7,692
(none)
4853
Michigan
MI
Plainwell Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
PA 198, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$308,558
$0
$308,558
(none)
4854
Michigan
MI
Plymouth-Canton Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$591,000
$466,000
$125,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
https://www.pccsk12.com/home/showpublisheddocument/3532/635816375188930000
4855
Michigan
MI
Pontiac School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Oakland County
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$4,760,119
$0
$4,760,119
(none)
4856
Michigan
MI
Port Huron Area School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$67,000
$42,000
$25,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4857
Michigan
MI
Portage School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$1,425,792
$0
$1,425,792
(none)
4858
Michigan
MI
Portland School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Portland
Property Tax
Tax Exemption
(not specified)
$13,358
$0
$13,358
(none)
4859
Michigan
MI
Quincy Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Quincy Township; Allen Township
Property Tax Tax
Tax Exemption
(not specified)
$19,063
$0
$19,063
(none)
4860
Michigan
MI
Ravenna School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended
Ravenna Township; Sullivan Township
Property Tax and/or Personal Property Tax
Tax Exemption
(not specified)
$6,918
$0
$6,918
(none)
4861
Michigan
MI
Reading Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of Reading
Property Tax
Tax Exemption
(not specified)
$26,778
$0
$26,778
(none)
4862
Michigan
MI
Reed City Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Reed City; Hersey Township
Property Tax
Tax Exemption
(not specified)
$31,700
$28,000
$3,700
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4863
Michigan
MI
Reed City Area School District
School District
2019
PPT abatements
General Economic Development
PA 328 of 1998
Reed City
Property Tax
Tax Exemption
(not specified)
$176,600
$0
$176,600
Gross/net revenue loss an approximate amount.
4864
Michigan
MI
Reese School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Blumfield Township; Denmark Township; Merritt Township
Property Tax
Tax Exemption
(not specified)
$22,600
$0
$22,600
(none)
4865
Michigan
MI
Reeths-Puffer School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Muskegon Township
Property Tax
Tax Exemption
(not specified)
$89,660
$0
$89,660
(none)
4866
Michigan
MI
River Valley School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Berrien County
Property Tax
Tax Exemption
(not specified)
$5,462
$0
$5,462
(none)
4867
Michigan
MI
Riverview Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
City of Trenton
Property Tax
Tax Exemption; tax diversion
(not specified)
$832,829
$0
$832,829
Subsequent to June 30, 2019, the School District has paid the accrued interest and balance of $4,250,000 short-term state aid anticipation note borrowed in August 2018 and has subsequently borrowed $4,250,000 in short-term state aid anticipation notes from a bank. Proceeds from the borrowing were distributed to the School District in August 2019.
4868
Michigan
MI
Rochester Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Rochester Hills
Property Tax
Tax Exemption
(not specified)
$158,485
$0
$158,485
(none)
4869
Michigan
MI
Rockford School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended
Kent County
Property Tax and/or Personal Property Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$50,103
$0
$50,103
Gross/net revenue losses are both approximate amounts
4870
Michigan
MI
Rogers City Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended;
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
There are clawback provisions
$2,040
$0
$2,040
(none)
4871
Michigan
MI
Romeo Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$152,888
$0
$152,888
(none)
4872
Michigan
MI
Romulus Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
City of Romulus
Property Tax
Tax Exemption; tax diversion
(not specified)
$600,000
$0
$600,000
Gross/net revenue loss an approximate amount.
4873
Michigan
MI
Roseville Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$56,000
$34,000
$22,000
Reimbursement/offset and net revenue loss are approximate amounts.
4874
Michigan
MI
Rudyard Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Chippewa County; Mackinac County
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$2,345
$0
$2,345
Gross/net revenue loss an approximate amount.
4875
Michigan
MI
Saginaw School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
City of Saginaw
Property Tax
Tax Exemption; tax diversion
(not specified)
$318,719
$0
$318,719
(none)
4876
Michigan
MI
Saline Area School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$375,000
$322,000
$53,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4877
Michigan
MI
Sandusky Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Custer Township; Watertown Township; City of Sandusky
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$13,764
$0
$13,764
(none)
4878
Michigan
MI
Saugatuck School District
School District
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
City of Saugatuck
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$19,228
$0
$19,228
(none)
4879
Michigan
MI
Shelby School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Oceana County
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$32,035
$0
$32,035
Gross/net revenue loss an approximate amount.
4880
Michigan
MI
Shepherd Public School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Coe Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$4,239
$0
$4,239
(none)
4881
Michigan
MI
Sigel Township School District #3F
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended;
Bloomfield Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
There are clawback provisions
$9,863
$0
$9,863
(none)
4882
Michigan
MI
South Haven School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
South Haven Township; City of South Haven
Property Tax
Tax Exemption; tax diversion; payment in leiu of taxes
(not specified)
$187,868
$0
$187,868
(none)
4883
Michigan
MI
South Redford School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$232,000
$90,000
$142,000
Reimbursement/offset and net revenue loss are approximate amounts.
4884
Michigan
MI
Southgate Community School District
School District
2019
(not specified)
General Economic Development
(not specified)
City of Southgate
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$14,762
$0
$14,762
(none)
4885
Michigan
MI
Sparta Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Kent County
Property Tax Tax
Tax Exemption
The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation.
$222,934
$0
$222,934
Gross/net revenue loss an approximate amount.
4886
Michigan
MI
Spring Lake School District
School District
2019
Industrial Facilities Tax Exemptions; Payment in Lieu Tax (PILOT)
Various
(not specified)
Spring Lake Township; Crockery Township
Property Tax
Tax Exemption; payment in lieu of taxes
(not specified)
$157,282
$0
$157,282
(none)
4887
Michigan
MI
St. Joseph School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$418,187
$0
$418,187
(none)
4888
Michigan
MI
St. Louis Public School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City St. Louis; Bethany Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$78,482
$0
$78,482
(none)
4889
Michigan
MI
Sturgis Public School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$629,000
$456,000
$173,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4890
Michigan
MI
Swartz Creek Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$119,000
$0
$119,000
Gross/net revenue loss an approximate amount.
4891
Michigan
MI
Tahquamenon Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended;
Counties of Chippewa, Schoolcraft, Mackinac, and Luce
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
There are clawback provisions
$8,052
$0
$8,052
(none)
4892
Michigan
MI
Tecumseh School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
City of Tecumseh; Raisin Township
Property Tax
Tax Exemption
(not specified)
$84,304
$0
$84,304
(none)
4893
Michigan
MI
Traverse City Area School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT); Neighborhood Enterprise Zone
Various
(not specified)
Grand Traverse County; Leelanau County
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes; not specified
(not specified)
$776,644
$0
$776,644
(none)
4894
Michigan
MI
Trenton School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
(not specified)
City of Trenton
Property Tax
Tax Exemption; tax diversion
(not specified)
$832,829
$0
$832,829
(none)
4895
Michigan
MI
Ubly Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Bingham Township; Sherman Village
Property Tax
Tax Exemption
(not specified)
$122,885
$0
$122,885
(none)
4896
Michigan
MI
Unionville-Sebewang Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Sebewang Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
There are clawback provisions
$4,927
$0
$4,927
(none)
4897
Michigan
MI
Utica Community School District
School District
2019
Industrial Facilities Tax Exemption (IFT)
Construction/rehabilitation
PA 198 of 1974
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$1,243,000
$1,021,000
$222,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
https://www.uticak12.org/audit20
4898
Michigan
MI
Van Dyke School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$89,000
$56,000
$33,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4899
Michigan
MI
Vanderbilt Area School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Corwith Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of tax
There are clawback provisions
$5,359
$0
$5,359
(none)
4900
Michigan
MI
Vandercook Lake School District
School District
2019
Brownfield Redevelopment Agreements
Construction/rehabilitation
Brownfield Redevelopment Act, PA 381 of 1996, as amended
Various cities and townships in Michigan
Property Tax
Tax diversion
(not specified)
$23,000
$0
$23,000
Gross/net revenue losses are both approximate amounts
4901
Michigan
MI
Vassar School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Denmark Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$3,146
$0
$3,146
(none)
4902
Michigan
MI
Vicksburg Community School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$110,714
$83,036
$27,678
(none)
4903
Michigan
MI
Walkerville School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended
Colfax Township
Property Tax and/or Personal Property Tax
Tax Exemption
(not specified)
$8,655
$0
$8,655
(none)
4904
Michigan
MI
Walled Lake Consolidated School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$451,000
$342,000
$109,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4905
Michigan
MI
Warren Consolidated School District
School District
2019
Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT)
Various
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; payment in lieu of taxes
(not specified)
$1,232,000
$973,000
$259,000
Reimbursement/offset and net revenue loss are approximate amounts.
4906
Michigan
MI
Warren Woods School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$376,000
$254,000
$122,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4907
Michigan
MI
Wayne County
County
2019
New Personal Property Tax Abatements
Business attraction/retention/expansion
Public Act 328 of 1998. PA 328
Wayne County, Michigan
Property Tax Property Tax
Tax Exemption
(not specified)
$3,200,000
$0
$3,200,000
(none)
https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx
4908
Michigan
MI
Wayne County
County
2019
Industrial Facilities Tax Abatements
Construction/rehabilitation
Industrial Facilities Exemption, PA 198 of 1974
Wayne County, Michigan
Property Tax
Tax Exemption
(not specified)
$5,700,000
$0
$5,700,000
(none)
https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx
4909
Michigan
MI
Wayne County
County
2019
Brownfield Redevelopment Agreements
Environmental protection
PA 381 of 1996
Wayne County, Michigan
Property Tax
Reimbursement from tax increments
(not specified)
$9,600,000
$0
$9,600,000
(none)
https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx
4910
Michigan
MI
Webberville Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Leroy Township
Property Tax
Tax Exemption
(not specified)
$151,318
$0
$151,318
(none)
4911
Michigan
MI
West Branch-Rose City Area School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of West Branch; West Branch Township; City of Rose City
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$56,913
$0
$56,913
(none)
4912
Michigan
MI
West Ottawa School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
Olive Township; Holland Charter Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$718,778
$0
$718,778
(none)
4913
Michigan
MI
Western School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$192,000
$0
$192,000
Gross/net revenue loss an approximate amount.
4914
Michigan
MI
White Cloud School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
City of White Cloud; Everett Township
Property Tax
Tax Exemption
(not specified)
$107,824
$75,998
$31,826
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
4915
Michigan
MI
White Cloud School District
School District
2019
New PPT exemptions
General Economic Development
PA 328 of 1998
City of White Cloud
Property Tax
Tax Exemption
(not specified)
$1,468
$0
$1,468
Gross/net revenue loss an approximate amount.
4916
Michigan
MI
White Pigeon Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
White Pigeon Township; Mottville Township
Property Tax
Tax Exemption
(not specified)
$115,239
$0
$115,239
(none)
4917
Michigan
MI
Whiteford Agricultural School District of the Counties of Lenawee and Monroe
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended
(not specified)
Property Tax and/or Personal Property Tax
Tax Exemption
(not specified)
$10,491
$0
$10,491
(none)
4918
Michigan
MI
Whitehall District School District
School District
2019
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Whitehall; Whitehall Township
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$118,827
$0
$118,827
(none)
4919
Michigan
MI
Williamston Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
(not specified)
Leroy Township; Williamston City
Property Tax
Tax Exemption
(not specified)
$48,293
$0
$48,293
(none)
4920
Michigan
MI
Wyandotte School District
School District
2019
(not specified)
General Economic Development
(not specified)
City of Wyandotte
Property Tax
Tax Exemption
(not specified)
$211,684
$0
$211,684
(none)
4921
Michigan
MI
Wyoming School District
School District
2019
Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT)
Various
(not specified)
City of Wyoming; City of Grandville
Property Tax
Tax Exemption; payment in lieu of taxes
(not specified)
$593,441
$0
$593,441
(none)
4922
Michigan
MI
Ypsilanti Community School District
School District
2019
Industrial Facilities Tax Exemptions
Construction/rehabilitation
Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$418,000
$0
$418,000
Gross/net revenue loss an approximate amount.
4923
Minnesota
MN
Anoka County
County
2019
Pay-As-You-Go TIF
General Economic Development
Minnesota Statutes 469.174 to 469.1794
Various Cities and Authorities
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$1,551,059
$0
$1,551,059
Jurisdictions abating taxes noting in CAFR
https://www.anokacountymn.gov/2337/Annual-Comprehensive-Financial-Report-AC
5291
Minnesota
MN
Bloomington
Municipality
2019
TIF - Pay-As-You-Go - Port Authority
General Economic Development
Minnesota Statutes 469.174 to 469.1794 (Tax Increment Financing)
Property Tax
Tax Increment Financing (TIF)
(not specified)
$790,241
$0
$790,241
(none)
https://www.bloomingtonmn.gov/fin/financial-reports
5292
Minnesota
MN
Brooklyn Park
Municipality
2019
Various Property Tax Abatements - Business
General Economic Development
Minnesota Statutes §§ 469.1812 to 469.1815,
Property Tax
Tax Abatement
(not specified)
$307,075
$0
$307,075
(none)
https://www.brooklynpark.org/city-finances/budget-and-financial-reports/#annual-comprehensive-financial-report
5293
Minnesota
MN
Brooklyn Park
Municipality
2019
Various Property Tax Abatements
General Economic Development
Minnesota Statutes 469.090 to 469.1081 and 469.178
Property Tax
Tax Abatement
(not specified)
$239,212
$0
$239,212
(none)
https://www.brooklynpark.org/city-finances/budget-and-financial-reports/#annual-comprehensive-financial-report
5294
Minnesota
MN
Hennepin County
County
2019
Tax Increment Financing
General Economic Development (TIF)
Minnesota Statutes 469.174
Various Cities and Authorities
Property Tax
Tax Increment Financing (TIF)
(not specified)
$13,234,670
$0
$13,234,670
Abatements are passive, by agreements made by the following jurisidictions: Eden Prairie City, Hopkins City, Minneapolis City, Minnetonka City, Richfield City, St Louis Park City, Wayzata Housing & Redevelopment Authority, and "twenty other cities and authorities"
https://www.hennepin.us/your-government/budget-finance/financial-reports
5295
Minnesota
MN
Minneapolis
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
Minnesota Statutes § 469.174
City of Minneapolis
Property Tax - TIF
Tax Increment Financing (TIF)
(N/A - TIF)
$9,261,000
$0
$9,261,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5296
Minnesota
MN
Minnesota
State
2019
Angel Tax Credit Program
Capital investment
Minnesota Statutes 116J.8737
State of Minnesota
Income Tax
Tax Credit
If it is determined that a qualified business did not maintain at least 51 percent of its employees and payroll in Minnesota during the first five years following its most recent qualified investment, the business must repay the income Tax Credit provided to its investors based on a fixed percentage scale.
$6,470,000
$0
$6,470,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5297
Minnesota
MN
Minnesota
State
2019
Border City Enterprise Zones (EZ)
General Economic Development (EZ)
Minnesota Statutes 469.166-469.1735
State of Minnesota
Corporate Taxes
Tax Exemption; Tax Credit
Businesses which receive tax abatements that cease to operate within the border city must repay the tax abatement received during the prior two years; other recapture provisions may exist between the border city and the business.
$179,000
$0
$179,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5298
Minnesota
MN
Minnesota
State
2019
Border City Enterprise Zones (EZ)
General Economic Development (EZ)
Minnesota Statutes 469.166-469.1735
State of Minnesota
Income Taxes
Tax Exemption; Tax Credit
Businesses which receive tax abatements that cease to operate within the border city must repay the tax abatement received during the prior two years; other recapture provisions may exist between the border city and the business.
$22,000
$0
$22,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5299
Minnesota
MN
Minnesota
State
2019
Border City Enterprise Zones (EZ)
General Economic Development (EZ)
Minnesota Statutes 469.166-469.1735
State of Minnesota
Property Tax
Tax Exemption; Tax Credit
Businesses which receive tax abatements that cease to operate within the border city must repay the tax abatement received during the prior two years; other recapture provisions may exist between the border city and the business.
$111,000
$0
$111,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5300
Minnesota
MN
Ramsey County
County
2019
Passive - Tax Increment Financing (TIF)
General Economic Development
MN Statutes Ch 469.174 to 469.1794 (Tax Increment Financing)
Various Jurisdictions, see CAFR
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$6,560,604
$0
$6,560,604
Jurisdictions abating taxes noting in CAFR
https://www.ramseycounty.us/your-government/budget-finance/past-financial-reports
5301
Minnesota
MN
Washington County
County
2019
Tax Increment Financing (TIF) Pay-As-You-Go
General Economic Development
Minnesota Statutes 469.174 to 469.1794
Cities within the county
Property Tax
Tax Increment Financing (TIF)
(not specified)
$502,256
$0
$502,256
(none)
https://www.co.washington.mn.us/395/Financial-Documents-and-Reports
5302
Minnesota
MN
Willmar 347
School District
2019
Property Tax Abatement Programs
General Economic Development
Minnesota State Statutes Sections 469.1813
Willmar 347
Property Tax
Tax Abatement
(not specified)
$45,953
$0
$45,953
Recipient of abatement is MinnWest Technology Campus.
5303
Minnesota
MN
Worthington 518
School District
2019
Nables Home Initiative (NHI)
Construction/rehabilitation
Minnesota State Statute Section 469.1813 Subd.2.b.2; 469.1813 Subd.8
Worthington 518
Real Property Tax
Tax Abatement
(not specified)
$8,432
$0
$8,432
(none)
5304
Minnesota
MN
Worthington 518
School District
2019
Property Tax Abatement Program
General Economic Development
Minnesota State Statute Section 469.1813 Subd.2.b.2
Worthington 518
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$471
Recipient of abatement is 511 10 St.
5305
Mississippi
MS
City of Gulfport
Municipality
2019
Various Tax Abatement Agreements
General Economic Development
Section §57-75-5(f) of Miss. Code Ann. 1972
Gulfport
Property Tax; Free Port Warehouse Exemptions
Tax Abatement
(not specified)
$614,040
$0
$614,040
(none)
https://www.gulfport-ms.gov/gen_finance/comptroller/
5385
Mississippi
MS
City of Hattiesburg
Municipality
2019
Industrial expansion exemptions
General Economic Development
Section 27-31-101 and 27-31-105, Mississippi Code of 1972 Annotated
Hattiesburg
Property Tax; Free Port Warehouse Exemptions
Tax Abatement
Some
$1,332,276
$0
$1,332,276
(none)
https://www.hattiesburgms.com/financial-statements/
5386
Mississippi
MS
City of Hattiesburg
Municipality
2019
Historic district exemptions
General Economic Development
Section 27-31-101 and 27-31-105, Mississippi Code of 1972 Annotated
Hattiesburg
Property Tax; Free Port Warehouse Exemptions
Tax Abatement
Some
$51,146
$0
$51,146
(none)
https://www.hattiesburgms.com/financial-statements/
5387
Mississippi
MS
City of Southaven
Municipality
2019
Construction and Expansion of a Manufacturing and/or Storage Facility
General Economic Development
Section §57-75-5(f) of Miss. Code Ann. 1972
Southaven, Mississippi
(not specified)
(not specified)
(not specified)
$484,498
$0
$484,498
(none)
https://southaven.org/Archive.aspx?AMID=35&Type=&ADID=
5388
Mississippi
MS
DeSoto County
County
2019
Personal/Real Tax Exemptions
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
DeSoto County
Property Tax
Tax Abatement
(not specified)
$5,216,068
$0
$5,216,068
(none)
5389
Mississippi
MS
DeSoto County
County
2019
Fee in Lieu
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
DeSoto County
Property Tax
Tax Abatement
(not specified)
$3,531,906
$0
$3,531,906
(none)
5390
Mississippi
MS
DeSoto County
County
2019
Tax Increment Financing
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
DeSoto County
Property Tax
Tax Abatement
(not specified)
$10,420
$0
$10,420
(none)
5391
Mississippi
MS
Harrison County
County
2019
Various TIF Agreements
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$1,541,783
$0
$1,541,783
See CAFR for details
5392
Mississippi
MS
Harrison County
County
2019
Tax Incentives for Economic Development and Residential Improvement
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$541,397
$0
$541,397
(none)
5393
Mississippi
MS
Harrison County
County
2019
Free Port Warehouse
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$272,595
$0
$272,595
(none)
5394
Mississippi
MS
Harrison County
County
2019
Industrial Exemption – Real property
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$66,463
$0
$66,463
(none)
5395
Mississippi
MS
Harrison County
County
2019
Industrial Exemption – Personal property
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$37,556
$0
$37,556
(none)
5396
Mississippi
MS
Hinds County
County
2019
Construction and expansion of a manufacturing facility
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Hinds County
Property Tax
Tax Abatement
(not specified)
$113,084
$0
$113,084
(none)
https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp
5397
Mississippi
MS
Hinds County
County
2019
Operation Center/Headquarters/ Other Commercial Enterprises
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Hinds County
Property Tax
Tax Abatement
(not specified)
$52,965
$0
$52,965
(none)
https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp
5398
Mississippi
MS
Hinds County
County
2019
Freeport – Transit Exemptions
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Hinds County
Property Tax
Tax Abatement
(not specified)
$1,376
$0
$1,376
(none)
https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp
5399
Mississippi
MS
Jackson County
County
2019
Various abatement agreements
Business attraction/retention
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Jackson County
Property Tax
Tax Abatement
(not specified)
$19,644,435
$0
$19,644,435
(none)
https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp
5400
Mississippi
MS
Lamar County School District
School District
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Lamar County, Mississippi
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$527,939
Abates one-third of the Property Tax taxes owed by Origis Energy USA
5401
Mississippi
MS
Lawndes County School District
School District
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Lowndes County
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,015,000
Abates one-third of the Property Tax taxes owed by ServeCorr, Inc., PACCAR Engine Company, Steely Dynamics Columbus, LLC., and Weyerhaeuser NR Company.
5402
Mississippi
MS
Lee County School District
School District
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Pontotoc County; Union County, Mississippi
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$225,000
Abates one-third of the Property Tax taxes owed by Toyota Mator Manufacturing
5403
Mississippi
MS
Mississippi
State
2019
Aggregate Tax Credits, rebates, exemptions, and FILOTs
Various
multiple
State of Mississippi
multiple
Multiple
multiple
$20,495,000
$0
$20,495,000
(none)
5404
Mississippi
MS
Mississippi
State
2019
Sales and Use Tax Exemptions
Capital investment
(not specified)
State of Mississippi
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$10,753,000
$0
$10,753,000
(none)
5405
Mississippi
MS
Rankin County
County
2019
Various abatement agreements
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Rankin County
Property Tax
Tax Abatement
(not specified)
$1,109,106
$0
$1,109,106
(none)
5406
Missouri
MO
Adrian R-III School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Bates County
Property Tax
(not specified)
(not specified)
$37,550
$0
$37,550
CAFR states that gross/net revenue losses are the property tax revenues for the district's 2018 calendar year.
5946
Missouri
MO
Arcadia Valley R-II School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
Tax Increment Allocation Redevelopment Act RsMo. Sections 99.800 to 99.865
City of Ironton
Property Tax
Tax Diversion
(not specified)
$54,860
$0
$54,860
(none)
5947
Missouri
MO
Arcadia Valley R-II School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Madison County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$157,194
$0
$157,194
(none)
5948
Missouri
MO
Bayless Consolidated School District
School District
2019
Property Tax Surcharge Receipts
General Economic Development
Missouri Constitution Article X, Section 6
St. Louis County
Personal Property Tax
Tax Exemption
(not specified)
$2,211
$0
$2,211
(none)
5949
Missouri
MO
Blue Springs Jackson County R-IV
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Jackson County; City of Blue Springs; City of Independence
Property Tax
(not specified)
(not specified)
$9,852,966
$527,009
$9,325,957
CAFR states that gross revenue loss, reimbursement/offset and net revenue losses are the property tax revenues for the district's 2018 calendar year.
5950
Missouri
MO
Bowling Green R-I School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
(not specified)
Pike County
Property Tax
Tax Exemption
Properties receiving tax abatements must maintain the number of employees that they originally stated would be employed in the County. If the number of employees fall out of the bracketed area, the level of abatement will be lowered.
$462
$0
$462
CAFR states that gross/net revenue loss is for the 2019-2020 fiscal year, but this is most likely a typo. Agreement entered into by IDA.
5951
Missouri
MO
Branson R-IV School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Branson County
Real Property Tax
Tax Diversion
(not specified)
$251,960
$0
$251,960
Agreement with Branson Hills.
5952
Missouri
MO
Branson R-IV School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Branson County
Real Property Tax
Tax Diversion
(not specified)
$315,663
$0
$315,663
Agreement with Landing 2.
5953
Missouri
MO
Branson R-IV School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Branson County
Real Property Tax
Tax Diversion
(not specified)
$399,443
$0
$399,443
Agreement with Branson Shops.
5954
Missouri
MO
Branson R-IV School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Branson County
Real Property Tax
Tax Diversion
(not specified)
$1,027,995
$0
$1,027,995
Agreement with Landing 1.
5955
Missouri
MO
Brentwood School District
School District
2019
Property Tax Surcharge Receipts
General Economic Development
Missouri Constitution Article X, Section 6
St. Louis County
Property Tax
Tax Exemption
(not specified)
$39,618
$0
$39,618
(none)
5956
Missouri
MO
Brentwood School District
School District
2019
Urban Redevelopment Corporations
General Economic Development
RSMo. Ch. 353
St. Louis County
Real Property Tax
(not specified)
(not specified)
$1,846
$0
$1,846
Agreement with MV One, MV Two LLC, and the City of Richmond Heights.
5957
Missouri
MO
Brentwood School District
School District
2019
Urban Redevelopment Corporations
General Economic Development
RSMo. Ch. 353
St. Louis County
Real Property Tax
(not specified)
(not specified)
$141,577
$0
$141,577
Agreement with Rankin Redevelopment Corporation.
5958
Missouri
MO
Brentwood School District
School District
2019
Urban Redevelopment Corporations
General Economic Development
RSMo. Ch. 353
St. Louis County
Real Property Tax
(not specified)
(not specified)
$162,574
$0
$162,574
Agreement with Drury Brentwood.
5959
Missouri
MO
Cameron R-I School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Dekalb County
Real Property Tax
(not specified)
(not specified)
$26,183
$0
$26,183
Gross/net revenue losses are the sum of three tax abatement agreements.
5960
Missouri
MO
Canton R-V School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
(not specified)
Lewis County
Real Property Tax
Tax Exemption
Properties receiving tax abatements must maintain the number of employees that they originally stated would be employed in the County. If the number of employees fall out of the bracketed area, the level of abatement will be lowered.
$111,320
$0
$111,320
Gross/net revenue losses are both approximate amounts. Agreement entered into by IDA.
5961
Missouri
MO
Cape Girardeau School District 63
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Ch. 353
City of Cape Girardeau; Cape Girardeau County
Real Property Tax
(not specified)
(not specified)
$20,000
$0
$20,000
CAFR states that gross/net revenue losses property tax revenues for the district's 2018 calendar year.
5962
Missouri
MO
Cape Girardeau School District 63
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
City of Cape Girardeau; Cape Girardeau County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$24,000
$0
$24,000
Agreement with Schaefer's Electrical Enclosures, Inc. and Transformation LLC. CAFR states that gross/net revenue losses property tax revenues for the district's 2018 calendar year.
5963
Missouri
MO
Carthage R-Ix School District
School District
2019
Industrial Development Bonds
General Economic Development
RSMo. Sections 100.010 to 100.200
City of Carthage
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$255,938
$148,903
$107,035
(none)
5964
Missouri
MO
Center School District 58
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
City of Kansas City
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,134,000
$150,000
$984,000
(none)
5965
Missouri
MO
Charleston R-I School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
Real Property Tax Increment Allocation Redevelopment Act RSMo. Sections 99.800 to 99.865
Various counties, cities and townships in Missouri
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$88,291
$0
$88,291
(none)
5966
Missouri
MO
City of Columbia
Municipality
2019
City of Columbia Lease with IBM
General Economic Development
(not specified)
Columbia, Missouri
(not specified)
(not specified)
(not specified)
$3,281
$2,591
$690
(none)
https://www.como.gov/finance/accounting/financial-reports/
5967
Missouri
MO
City of Columbia
Municipality
2019
Tax Increment Financing - Tiger Hotel Redevelopment
General Economic Development
(not specified)
Columbia, Missouri
(not specified)
(not specified)
(not specified)
$11,090
$0
$11,090
(none)
https://www.como.gov/finance/accounting/financial-reports/
5968
Missouri
MO
City of Columbia
Municipality
2019
Tax Increment Financing - Regency Hotel Redevelopment
General Economic Development
(not specified)
Columbia, Missouri
(not specified)
(not specified)
(not specified)
$32,835
$0
$32,835
(none)
https://www.como.gov/finance/accounting/financial-reports/
5969
Missouri
MO
City of Columbia
Municipality
2019
Boone County, Industrial Development Bonds (Chapter 100 Bonds)
General Economic Development
(not specified)
Columbia, Missouri
(not specified)
(not specified)
(not specified)
$19,680
$9,840
$9,840
(none)
https://www.como.gov/finance/accounting/financial-reports/
5970
Missouri
MO
City of Independence
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
Missouri Statuate 99.800 thorugh 99.865
City of Independence
Real Estate Tax; Sales Tax
Tax Increment Financing (TIF)
(not specified)
$8,132,808
$0
$8,132,808
(none)
https://issuu.com/cityofindepmo/docs/2018-19_acfr?fr=xKAE9_zU1NQ
5971
Missouri
MO
City of Independence
Municipality
2019
Chapter 100
General Economic Development
Chapter 100 Missouri Statute
City of Independence
Real Estate Tax
Tax Abatement/PILOT
(not specified)
$93,597
$0
$93,597
See CAFR for company-specific details
https://issuu.com/cityofindepmo/docs/2018-19_acfr?fr=xKAE9_zU1NQ
5972
Missouri
MO
City of Independence
Municipality
2019
Various tax abatements
Property improvements
Chapter 353 Missouri Statute
City of Independence
Real Estate Tax
Tax Abatement
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$79,769
$0
$79,769
See CAFR for company-specific details
https://issuu.com/cityofindepmo/docs/2018-19_acfr?fr=xKAE9_zU1NQ
5973
Missouri
MO
City of Kansas City
Municipality
2019
Land Bank of Kansas City
Affordable Housing
Sections 141.210 - 141.210 and 141.980 - 141.1015 RSMo
Kansas City, Missouri
Property Tax
Tax Exemption
(not specified)
$48,000
$0
$48,000
Provided breakdown by type of taxes
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5974
Missouri
MO
City of Kansas City
Municipality
2019
City Council Initiatives
Business attraction/retention/expansion
(not specified)
Kansas City, Missouri
Profits, Witholdings, Use, Utility, Conventions and Tourism Tax, Sales Tax
Tax diversion
Performance standards and recapture provisions may also be specified in an agreement.
$4,871,000
$0
$4,871,000
Provided breakdown by type of taxes
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5975
Missouri
MO
City of Kansas City
Municipality
2019
Sale/Leaseback - LCRA
Construction/rehabilitation
Sections 99.300 - 99.660 RSMo, et. seq.
Kansas City, Missouri
Property Tax
Tax Exemption
(not specified)
$233,000
$3,000
$230,000
Provided breakdown by type of taxes
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5976
Missouri
MO
City of Kansas City
Municipality
2019
Enhanced Enterprise Zones (EZ)
General Economic Development (EZ)
Sections 135.207 - 135.210 RSMo
Kansas City, Missouri
Property Tax
Tax Abatement
(not specified)
$360,000
$0
$360,000
Provided breakdown by type of taxes
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5977
Missouri
MO
City of Kansas City
Municipality
2019
Super Tax Increment Financing (TIF)
General Economic Development (TIF)
Sections 99.800 - 99.865 Revised Statutes of Missouri (RSMo)
Kansas City, Missouri
Profits, Witholdings, Use, Utility, Conventions and Tourism Tax, Sales Tax
Payment In Lieu of Taxes (PILOT)
Performance standards and recapture provisions may also be specified in an agreement.
$21,093,000
$0
$21,093,000
Provided breakdown by type of taxes
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5978
Missouri
MO
City of Kansas City
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development (TIF)
Sections 99.800 - 99.865 Revised Statutes of Missouri
Kansas City, Missouri
Profits, Witholdings, Use, Utility, Sales Tax, Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$66,165,000
$0
$66,165,000
Provided breakdown by type of taxes
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5979
Missouri
MO
City of Kansas City
Municipality
2019
Chapter 100
Industrial development
Sections 100.010 - 100.200 RSMo
Kansas City, Missouri
Property Tax
Tax Exemption
Failing to meet those standards may result in the company repaying a portion of the abated taxes.
$1,829,000
$517,000
$1,312,000
Provided breakdown by type of taxes
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5980
Missouri
MO
City of Kansas City
Municipality
2019
Sales/Leaseback Port KC
Port operations
Chapter 68 RSMo
Kansas City, Missouri
Property Tax
Tax Abatement
(not specified)
$739,000
$0
$739,000
Provided breakdown by type of taxes
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5981
Missouri
MO
City of Kansas City
Municipality
2019
Urban Renewal Area
Redevelopment/revitalization
Sections 99.300 - 99.660 RSMo, et. seq.
Kansas City, Missouri
Property Tax
Tax Abatement
Recapture of abated taxes may occur if the recipient does not fulfill their commitments under the redevelopment plan agreements.
$551,000
$10,000
$541,000
Provided breakdown by type of taxes
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5982
Missouri
MO
City of Kansas City
Municipality
2019
Chapter 353
Redevelopment/revitalization
Chapter 353 RSMo.
Kansas City, Missouri
Property Tax
Tax Abatement
Recapture of abated taxes may occur if the recipient does not fulfill their commitments under the redevelopment plan agreements. The development agreement may also require an annual PILOT during the first phase.
$1,803,000
$136,000
$1,667,000
Provided breakdown by type of taxes
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5983
Missouri
MO
City of Springfield
Municipality
2019
Tax Increment Financing
General Economic Development
Sections 99.800 through 99.865 Revsied Statutes of Missouri
Various governments
Sales and Use Tax
Tax diversion
(not specified)
$645,589
$0
$645,589
(none)
https://www.springfieldmo.gov/4961/Annual-Reports
5984
Missouri
MO
City of Springfield
Municipality
2019
Chapter 100 Industrial Development Bonds
Property improvements
Chapter 100 Revised Statutes of Missouri
Various governments
Real Property Tax; Personal Property Tax; Sales Tax
Tax Exemption
by agreement
$608,245
$0
$608,245
(none)
https://www.springfieldmo.gov/4961/Annual-Reports
5985
Missouri
MO
City of Springfield
Municipality
2019
Chapter 353
Redevelopment/revitalization
Sections 99.800 through 99.865 Revised Statutes of Missouri
Various governments
Real Property Tax
Tax Abatement
(not specified)
$210,636
$0
$210,636
(none)
https://www.springfieldmo.gov/4961/Annual-Reports
5986
Missouri
MO
City of St. Louis
Municipality
2019
Chapter 99 - Commercial
Construction/rehabilitation
Sections 99.700 to 99.715 RSMo or Sections 353.010 – 353.190 RSMo; City Ordinance 45977 approved 2/18/52
St. Louis, Missouri
Real Property Tax
Reduction in assessed value
By agreement, if any
$1,000
$0
$1,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5987
Missouri
MO
City of St. Louis
Municipality
2019
Chapter 100 - Planned Industrial Expansion Authority
Construction/rehabilitation
Sections 353.010 – 353.190 RSMo; City Ordinance 54788 approved 12/11/1967
St. Louis, Missouri
Real Property Tax
Tax Abatement
By agreement, if any
$12,000
$0
$12,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5988
Missouri
MO
City of St. Louis
Municipality
2019
Industrial Revenue Bond Transactions - Personal Property
Construction/rehabilitation
Statutory authority varies depending upon issuer of bonds; City of St. Louis, LCRA, City of St. Louis Port Authority or PIEA each have statutory authority.
St. Louis, Missouri
Personal Property Tax; Merchants & Manufacturing Tax; Sales and Use Tax
Tax Exemption
By agreement, if any
$51,000
$0
$51,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5989
Missouri
MO
City of St. Louis
Municipality
2019
Chapter 353 - Residential
Construction/rehabilitation
Sections 353.010 – 353.190 RSMo
St. Louis, Missouri
Real Property Tax
Payment In Lieu of Taxes (PILOT)
By agreement, if any
$362,000
$0
$362,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5990
Missouri
MO
City of St. Louis
Municipality
2019
Chapter 353 - Commercial
Construction/rehabilitation
Sections 353.010 – 353.190 RSMo
St. Louis, Missouri
Real Property Tax
Payment In Lieu of Taxes (PILOT)
By agreement, if any
$472,000
$0
$472,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5991
Missouri
MO
City of St. Louis
Municipality
2019
Chapter 353 - Residential
Construction/rehabilitation
Sections 353.010 – 353.190 RSMo
St. Louis, Missouri
Real Property Tax
Reduction in assessed value
By agreement, if any
$743,000
$0
$743,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5992
Missouri
MO
City of St. Louis
Municipality
2019
Chapter 353 - Commercial
Construction/rehabilitation
Sections 353.010 – 353.190 RSMo
St. Louis, Missouri
Real Property Tax
Reduction in assessed value
By agreement, if any
$1,075,000
$0
$1,075,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5993
Missouri
MO
City of St. Louis
Municipality
2019
Chapter 99 - Residential
Construction/rehabilitation
Sections 99.700 to 99.715 RSMo or Sections 353.010 – 353.190 RSMo; City Ordinance 45977 approved 2/18/52
St. Louis, Missouri
Real Property Tax
Reduction in assessed value
By agreement, if any
$1,081,000
$0
$1,081,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5994
Missouri
MO
City of St. Louis
Municipality
2019
Chapter 99 - Commercial
Construction/rehabilitation
Sections 99.700 to 99.715 RSMo or Sections 353.010 – 353.190 RSMo; City Ordinance 45977 approved 2/18/52
St. Louis, Missouri
Real Property Tax
Reduction in assessed value
By agreement, if any
$1,578,000
$0
$1,578,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5995
Missouri
MO
City of St. Louis
Municipality
2019
Enhanced Enterprise Zone Tax Incentives
General Economic Development (EZ)
Sections 135.950 to 135.973 RSMo; City ordinance 67350 approved 12/11/06
St. Louis, Missouri
Real Property Tax
Payment in Lieu of Taxes (PILOT)
By agreement, if any
$34,000
$0
$34,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5996
Missouri
MO
City of St. Louis
Municipality
2019
Enhanced Enterprise Zone Tax Incentives
General Economic Development (EZ)
Sections 135.950 to 135.973, RSMo; City Ordinance 67350 approved 12/11/06
St. Louis, Missouri
Real Property Tax
Tax Exemption
By agreement, if any
$472,000
$0
$472,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5997
Missouri
MO
City of St. Louis
Municipality
2019
Industrial Revenue Bond Transactions - Real Property
General Economic Development (IRB)
Statutory authority varies depending upon issuer of bonds; City of St. Louis, LCRA, City of St. Louis Port Authority or PIEA each have statutory authority.
St. Louis, Missouri
Real Property Tax
Tax Exemption
By agreement, if any
$98,000
$0
$98,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5998
Missouri
MO
City of St. Louis
Municipality
2019
Tax Increment Financing (TIF) - PILOT
General Economic Development (TIF)
Missouri's TIF Act (RSMo 99.800-99.865). Development area approved by ordinance.
St. Louis, Missouri
Real Property Tax
Payment in Lieu of Taxes (PILOT)
By redevelopment agreement
$4,644,000
$0
$4,644,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5999
Missouri
MO
City of St. Louis
Municipality
2019
Tax Increment Financing (TIF) - Economic Activity Tax (EATS)
General Economic Development (TIF)
Missouri's TIF Act (RSMo 99.800- 99.865). Development area approved by ordinance.
St. Louis, Missouri
Economic Activities Tax
EATS
By redevelopment agreement
$12,900,000
$0
$12,900,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6000
Missouri
MO
City of St. Louis
Municipality
2019
Industrial Revenue Bond Transactions - Earnings Tax Incentive Credits
Redevelopment/revitalization
Sections 70.210 to 70.320 RSMo. and the Charter of the City of St. Louis
St. Louis, Missouri
Earnings Tax
Reimbursement
By agreement, if any
$2,111,000
$0
$2,111,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
6001
Missouri
MO
Clayton School District
School District
2019
Chapter 100 Tax Abatement; Chapter 353 Tax Abatement
General Economic Development
RSMo. Ch. 100; RSMo. Ch. 353
St. Louis County; City of Clayton; City of Richmond Heights
Property Tax
Tax Exemption; not specified
(not specified)
$855,000
$0
$855,000
Gross/net revenue losses are both approximate amounts.
6002
Missouri
MO
Columbia Public School District
School District
2019
Industrial Development Bonds - Boone County
General Economic Development
Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200
Boone County
Property Tax
TIF/PILOT
If commitments are not met; penalty payments are made by the recipient to the County.
$239,522
$0
$239,522
Agreement with EAG Laboratories.
6003
Missouri
MO
Columbia Public School District
School District
2019
City of Columbia Agreements
General Economic Development
Rasmi Sections 99.805 to 99.875
City of Columbia
Property Tax
TIF/PILOT
(not specified)
$1,126,430
$377,304
$749,126
Agreement with Regency Hotel.
6004
Missouri
MO
Community R-VI School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
Missouri State Statute Section 137.100
Audrain County
Property Tax
(not specified)
(not specified)
$1,010,199
$0
$1,010,199
(none)
6005
Missouri
MO
De Soto School District 73
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Jefferson County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$7,497
$0
$7,497
(none)
6006
Missouri
MO
East Newton County R-VI School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Granby
Property Tax
Tax Diversion
(not specified)
$33,626
$0
$33,626
(none)
6007
Missouri
MO
Eldon R-I School District
School District
2019
Industrial Development Bonds
General Economic Development
Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200
City of Eldon
Property Tax
Tax Exemption
(not specified)
$26,945
$0
$26,945
Agreement with Johnson Controls, Inc.
6008
Missouri
MO
Eldon R-I School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Section 353.110
City of Eldon
Real Property Tax
(not specified)
(not specified)
$19,204
$0
$19,204
Agreement with Eldon Assisted Living Development Corporation.
6009
Missouri
MO
Excelsior Springs 40 School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Clay County
Property Tax
(not specified)
(not specified)
$75,060
$0
$75,060
CAFR states that gross/net revenue losses are for the property tax revenues for the district's 2018 calendar year.
6010
Missouri
MO
Fairview R-XI School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
(not specified)
City of West Plains
Real Property Tax
Tax Diversion
(not specified)
$89,952
$0
$89,952
Abatement for the South U.S. Highway 160.
6011
Missouri
MO
Ferguson R-II School District
School District
2019
Enhanced Enterprise Zones; Industrial Development Bonds; Chapter 353 Tax Abatements
General Economic Development
(not specified)
Various counties, cities and townships in Missouri
Property Tax
Tax Exemption; not specified
(not specified)
$4,142,350
$0
$4,142,350
Gross/net revenue losses are the sum of multiple tax abatement agreements.
6012
Missouri
MO
Festus R-VI School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Jefferson County
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$34,350
$0
$34,350
(none)
6013
Missouri
MO
Fort Osage R-I School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
Tax Increment Allocation Redevelopment Act RsMo. Sections 99.800 to 99.865
City of Independence
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$19,642
$0
$19,642
(none)
6014
Missouri
MO
Fort Osage R-I School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
Tax Increment Allocation Redevelopment Act RsMo. Sections 99.800 to 99.865
City of Sugar Creek
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$29,349
$0
$29,349
(none)
6015
Missouri
MO
Fort Zumwalt School District
School District
2019
Industrial Development Bonds
General Economic Development
(not specified)
City of St. Peters
Property Tax
Tax Exemption
(not specified)
$489,590
$0
$489,590
(none)
6016
Missouri
MO
Fort Zumwalt School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
Tax Increment Allocation Redevelopment Act
St. Charles County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,542,014
$0
$1,542,014
(none)
6017
Missouri
MO
Fort Zumwalt School District
School District
2019
Urban Redevelopment Corporations
General Economic Development
(not specified)
City of St. Peters
Real Property Tax
(not specified)
(not specified)
$265,657
$0
$265,657
(none)
6018
Missouri
MO
Francis Howell R-Iii School District
School District
2019
Chapter 100 Tax Abatement
General Economic Development
Missouri Tax Code Chapter 100
Various counties, cities and townships in Missouri
Property Tax
Tax Exemption
(not specified)
$531,881
$0
$531,881
Gross/net revenue losses are the sum of agreements made with Fireman's Fund, CitiMortgage, and Centene Corporation.
6019
Missouri
MO
Fulton Public School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
City of Fulton
Property Tax
(not specified)
(not specified)
$134,060
$0
$134,060
(none)
6020
Missouri
MO
Grain Valley R-V School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Jackson County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$302,111
$56,499
$245,612
(none)
6021
Missouri
MO
Grandview C-IV School District
School District
2019
Tax Increment Finance (TIF); Chapter 353 Tax Abatement; Enhanced Enterprise Zones
General Economic Development
RSMo. Section 099.0845; RSMo. Chapter 353; RSMo. Sections 135.950 to 135.973
Various counties, cities and townships in Missouri
Property Tax
Tax Diversion; Tax Exemption; not specified
(not specified)
$288,905
$0
$288,905
CAFR does not specify which program Property Tax were abated under.
6022
Missouri
MO
Greene County
County
2019
Chap 100/Chap 353/TIF
General Economic Development
Sections 100.010â€100.200, RSMo
Multiple Cities, See CAFR
Property Tax, Sales Tax
(not specified)
(not specified)
$422,888
$18,544
$404,344
(none)
6023
Missouri
MO
Hancock Place School District
School District
2019
Enhanced Enterprise Zones; Industrial Development Bonds; Chapter 353 Tax Abatements
General Economic Development
(not specified)
Various counties, cities and townships in Missouri
Property Tax
Tax Exemption; not specified
(not specified)
$97,826
$0
$97,826
Gross/net revenue losses are the sum of multiple tax abatement agreements.
6024
Missouri
MO
Harrisonville Cass R-IX School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Cass County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$373,293
$362,726
$10,567
Reimbursement/offset listed is the sum of reimbursement/offsets from two municipalities, as the CAFR does not provide individual gross/net revenue losses for each one.
6025
Missouri
MO
Hayti Reorganized School District No.2
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Sections 135.950 to 135.970
Various counties, cities and townships in Missouri
Property Tax
Tax Exemption
(not specified)
$4,378
$0
$4,378
(none)
6026
Missouri
MO
Hazelwood School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
St. Louis County
Property Tax
(not specified)
(not specified)
$2,550,098
$0
$2,550,098
(none)
6027
Missouri
MO
Henry County R-I School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
(not specified)
Pettis County
Real Property Tax
Tax Exemption
(not specified)
$1,146
$0
$1,146
(none)
6028
Missouri
MO
Hickman Mills C-I School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Jackson County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,579,323
$233,917
$3,345,406
(none)
6029
Missouri
MO
Hillsboro R-III School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. 99.845
Jefferson County
Property Tax
Tax Exemption
(not specified)
$734
$0
$734
Agreement with Highway 21, LLC.
6030
Missouri
MO
Hillsboro R-III School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. 99.845
Jefferson County
Property Tax
Tax Exemption
(not specified)
$7,330
$0
$7,330
Agreement with BL & Z invenstments.
6031
Missouri
MO
Hillsboro R-III School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. 99.845
Jefferson County
Property Tax
Tax Exemption
(not specified)
$18,437
$0
$18,437
Agreement with DEM Hillsboro, LLC.
6032
Missouri
MO
Hillsboro R-III School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. 99.845
Jefferson County
Property Tax
Tax Exemption
(not specified)
$18,788
$0
$18,788
Agreement with S&D Hillsboro, LLC.
6033
Missouri
MO
Independence 30 School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Section 353.110
City of Independence
Real Property Tax
(not specified)
(not specified)
$1,962
$0
$1,962
Agreement with St. Clair Park.
6034
Missouri
MO
Independence 30 School District
School District
2019
Chapter 100 Tax Abatement
General Economic Development
RSMo. Section 144.054
City of Independence
Personal Property Tax
Tax Exemption
(not specified)
$385,468
$0
$385,468
Agreement with Unilever.
6035
Missouri
MO
Independence 30 School District
School District
2019
Chapter 100 Tax Abatement
General Economic Development
RSMo. Section 144.054
City of Independence
Real Property Tax
Tax Exemption
(not specified)
$718,133
$0
$718,133
Agreement with Unilever.
6036
Missouri
MO
Independence 30 School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
(not specified)
City of Independence
Real Property Tax
Tax Diversion
(not specified)
$1,288,523
$0
$1,288,523
(none)
6037
Missouri
MO
Independence 30 School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Section 353.110
City of Independence
Real Property Tax
(not specified)
(not specified)
$156,301
$0
$156,301
Agreement with Independence Square.
6038
Missouri
MO
Independence 30 School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Section 353.110
City of Independence
Real Property Tax
(not specified)
(not specified)
$218,050
$0
$218,050
Agreement with Fairmount Carlisle.
6039
Missouri
MO
Independence 30 School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Section 353.110
City of Independence
Real Property Tax
(not specified)
(not specified)
$274,980
$0
$274,980
Agreement with Midtown Truman Road Corridor.
6040
Missouri
MO
Independence 30 School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
(not specified)
City of Independence
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$34,355
(none)
6041
Missouri
MO
Jackson Cape Girardeau County R-II School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
Real Property Tax Increment Allocation Redevelopment Act
Various counties, cities and townships in Missouri
Real Property Tax
Tax Diversion
(not specified)
$165,494
$0
$165,494
(none)
6042
Missouri
MO
Jackson County
County
2019
Multi-Abatement
General Economic Development
Multiple
Various cities in Jackson County, Missouri
Multiple
Tax Abatement
(not specified)
$634,598
$0
$634,598
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6043
Missouri
MO
Jackson County
County
2019
Enhanced Enterprise Zone (EZ)
General Economic Development (EZ)
Chapter 135, RSMO
Various cities in Jackson County, Missouri
Property Tax
Tax Abatement
(not specified)
$162,317
$0
$162,317
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6044
Missouri
MO
Jackson County
County
2019
Tax Increment Financing (PILOTS)
General Economic Development (TIF)
Chapter 99, RSMO
Various cities in Jackson County, Missouri
Real Property Tax
Tax diversion
(not specified)
$4,681,222
$0
$4,681,222
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6045
Missouri
MO
Jackson County
County
2019
Tax Increment Financing (EATS)
General Economic Development (TIF)
Chapter 99, RSMO
Various cities in Jackson County, Missouri
Economic Activity Taxes
Tax diversion
(not specified)
$5,004,511
$0
$5,004,511
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6046
Missouri
MO
Jackson County
County
2019
Chapter 100
Industrial development
Chapter 100, RSMO
Various cities in Jackson County, Missouri
Real and Personal Property Tax; Sales Tax
Tax abatement (industrial revenue bonds); Tax Exemption
(not specified)
$841,336
$0
$841,336
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6047
Missouri
MO
Jackson County
County
2019
Chapter 99
Redevelopment/revitalization
Chapter 99, RSMO
Various cities in Jackson County, Missouri
Real Property Tax
Tax abatement (PILOT)
(not specified)
$306,734
$0
$306,734
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6048
Missouri
MO
Jackson County
County
2019
Chapter 353
Redevelopment/revitalization
Chapter 353, RSMO
Various cities in Jackson County, Missouri
Property Tax
Tax abatement (PILOT)
(not specified)
$1,636,769
$0
$1,636,769
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
6049
Missouri
MO
Jackson County Reorganized School District
School District
2019
Tax Increment Finance (TIF); Chapter 353 Tax Abatement; Enhanced Enterprise Zones
General Economic Development
RSMo. Section 099.0845; RSMo. Chapter 353; RSMo. Sections 135.950 to 135.973
Various counties, cities and townships in Missouri
Property Tax
Tax Diversion; Tax Exemption; not specified
(not specified)
$288,905
$0
$288,905
CAFR does not specify which program Property Tax were abated under.
6050
Missouri
MO
Jefferson City Public School District
School District
2019
Chapter 100 Tax Abatement; Chapter 353 Tax Abatement
General Economic Development
Missouri Tax Code Chapter 100; Missouri Tax Code Chapter 353
Various counties, cities and townships in Missouri
Property Tax
Tax Exemption; not specified
(not specified)
$973,057
$0
$973,057
Gross/net revenue losses are the sum of multiple tax abatement agreements.
6051
Missouri
MO
Jennings School District
School District
2019
Enhanced Enterprise Zones; Industrial Development Bonds; Urban Redevelopment Corporations
General Economic Development
(not specified)
Various counties, cities and townships in Missouri
Property Tax
Tax Exemption; not specified
(not specified)
$29,250
$0
$29,250
Gross/net revenue losses are the sum of multiple tax abatement agreements throughout various municipalities.
6052
Missouri
MO
Joplin School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Jasper County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,374,417
$35,501
$2,338,916
(none)
6053
Missouri
MO
Kansas City School District
School District
2019
Planned Industrial Expansion Authority (PIEA)
General Economic Development
(not specified)
Kansas City
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$8,418,000
$539,000
$7,879,000
(none)
6054
Missouri
MO
Kansas City School District
School District
2019
Tax Increment Financing (TIF); Enhanced Enterprised Zones; Chapter 99 Tax Abatement; Chapter 100 Tax Abatement; Chapter 353 Tax Abatement
General Economic Development
Not specified; Missouri Tax Code Chapter 99; Missouri Tax Code Chapter 100; Missouri Tax Code Chapter 353
Kansas City
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$21,777,000
$820,000
$20,957,000
Gross/net revenue losses are the sum of multiple tax abatement agreements.
6055
Missouri
MO
Kearney R-I School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
(not specified)
City of Kearney
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$252,667
$15,690
$236,977
(none)
6056
Missouri
MO
Kirkwood School District R-VII
School District
2019
Industrial Development Bonds; Redevelopment Authority; Urban Revelopment Corporations
General Economic Development
(not specified)
Various counties, cities and townships in Missouri
Property Tax
(not specified)
(not specified)
$358,266
$0
$358,266
Gross/net revenue losses are the sum of multiple tax abatement agreements throughout various municipalities.
6057
Missouri
MO
Ladue School District
School District
2019
Property Tax Surcharge Receipts
General Economic Development
Missouri Constitution Article X, Section 6
St. Louis County
Personal Property Tax
Tax Exemption
(not specified)
$54,631
$0
$54,631
(none)
6058
Missouri
MO
Ladue School District
School District
2019
Chapter 100 Tax Abatement
General Economic Development
RSMo. Chapter 100
St. Louis County
Real Property Tax
Tax Exemption
(not specified)
$97,979
$0
$97,979
Agreement with Wexford Danforth.
6059
Missouri
MO
Ladue School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Chapter 353
St. Louis County
Real Property Tax
(not specified)
(not specified)
$37,614
$0
$37,614
Agreement with Shoppes Price Crossing/McKnight Investors.
6060
Missouri
MO
Lafayette Counhty C-I School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Lafayette County
Property Tax
(not specified)
(not specified)
$148,515
$0
$148,515
(none)
6061
Missouri
MO
Lebanon R-III School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Sections 135.950‚Äê135.970
Laclede County
Property Tax
Tax Exemption
(not specified)
$17,957
$0
$17,957
(none)
6062
Missouri
MO
Lebanon R-III School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Sections 135.950‚Äê135.970
City of Lebanon
Property Tax
Tax Exemption
(not specified)
$82,573
$0
$82,573
(none)
6063
Missouri
MO
Lebanon R-III School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Sections 353.010 to 353.190
City of Lebanon
Real Property Tax
(not specified)
(not specified)
$47,206
$0
$47,206
(none)
6064
Missouri
MO
Lees Summit R-VII School District
School District
2019
Chapter 100 Tax Abatement
General Economic Development
RSMo. Sections 100.010‚Äê100.200
City of Lee's Summit
Property Tax
Tax Exemption
(not specified)
$536,911
$0
$536,911
(none)
6065
Missouri
MO
Lees Summit R-VII School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Sections 353.010 to 353.190
City of Lee's Summit
Real Property Tax
(not specified)
(not specified)
$257,158
$0
$257,158
(none)
6066
Missouri
MO
Lees Summit R-VII School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Sections 99.800‚Äê99.865
City of Lee's Summit
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,243,984
$0
$3,243,984
(none)
6067
Missouri
MO
Lewis County C-I School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
(not specified)
Lewis County
Property Tax
Tax Exemption
Properties receiving tax abatements must maintain the number of employees that they originally stated would be employed in the County. If the number of employees fall out of the bracketed area, the level of abatement will be lowered.
$21,100
$0
$21,100
Gross/net revenue losses are both approximate amounts. Agreement entered into by IDA.
6068
Missouri
MO
Liberty Public School District 53
School District
2019
Chapter 353 Tax Abatement; Chapter 100 Tax Abatement
General Economic Development
(not specified)
Liberty MO
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,420,761
$481,008
$3,939,753
Gross/net revenue losses are the sum of multiple tax abatement agreements.
6069
Missouri
MO
Liberty Public School District 53
School District
2019
Tax Increment Finance (TIF)
General Economic Development
(not specified)
City of Liberty; City of Kansas City
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$8,896,369
$7,618,927
$1,277,442
Gross/net revenue losses are the sum of multiple tax abatement agreements due to the fact that CAFR does not provide individual reimbusement amounts.
6070
Missouri
MO
Lindbergh School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
City of Crestwood
Property Tax
Tax Diversion
Under the redevelopment agreement, if non-senior housing is constructed, the tax revenue will pass through to the District.
$293,170
$0
$293,170
Agreement with UrbanStreet Group.
6071
Missouri
MO
Louisiana R-II School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
(not specified)
Pike County
Property Tax
Tax Exemption
Properties receiving tax abatements must maintain the number of employees that they originally stated would be employed in the County. If the number of employees fall out of the bracketed area, the level of abatement will be lowered.
$1,511
$0
$1,511
CAFR states that gross/net revenue loss is for the 2019-2020 fiscal year, but this is most likely a typo. Agreement entered into by IDA.
6072
Missouri
MO
Maries County R-I School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Sections 135.950 to 135.970
Maries County
Property Tax
Tax Exemption
(not specified)
$99,002
$0
$99,002
(none)
6073
Missouri
MO
Maryville R-II School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
(not specified)
City of Maryville
Property Tax
Tax Diversion
(not specified)
$79,218
$0
$79,218
CAFR states that gross/net revenue losses are the property tax revenues for the district's 2018 calendar year.
6074
Missouri
MO
Maryville R-II School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
City of Maryville
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$321,632
$255,693
$65,939
Agreement with Kawaski Motors Manufacturing Corp, U.S.A.
6075
Missouri
MO
Mehlville R-Ix School District
School District
2019
Industrial Development Bonds
General Economic Development
Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200
St. Louis County
Property Tax
Tax Exemption
(not specified)
$57,431
$0
$57,431
Agreement made with Packaging Concepts, Inc.
6076
Missouri
MO
Mehlville R-Ix School District
School District
2019
Property Tax Surcharge Receipts
General Economic Development
Missouri Constitution Article X, Section 6
St. Louis County
Property Tax
Tax Exemption
(not specified)
$57,919
$0
$57,919
(none)
6077
Missouri
MO
Mexico School District 59
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Chapter 353
City of Mexico
Property Tax Taxes
Tax Exemption
(not specified)
$372,647
$0
$372,647
Gross/net revenue losses are for the 2018 fiscal year, and are approximate amounts.
6078
Missouri
MO
Mexico School District 60
School District
2019
Industrial Development Bonds
General Economic Development
RSMo. Chapter 100
City of Mexico
Property Tax Taxes
Tax Exemption
Section 100.800 of the RSMo does provide for the recapture of abated taxes, sometimes referred to as “claw back” provisions, in the event an abatement recipient does not fulfill the commitment it makes in return for the tax abatement.
$641,574
$0
$641,574
Gross/net revenue losses are both approximate amounts.
6079
Missouri
MO
Missouri
State
2019
Missouri Low Income Housing Tax Credit
Affordable Housing
Sections 135.350-135.363, RSMo
State of Missouri
Income Tax; Corporate Franchise Tax; Insurance Premium Tax; Other Financial Institutions Tax; Express Company Tax
Tax Credit
Property owners found to be out of compliance are subject to recapture through the provisions of Section 135.355, RSMo and IRS §42. The MOLIHTC reduced state taxes by $153,024,000 during fiscal year 2019.
$153,024,000
$0
$153,024,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6080
Missouri
MO
Missouri
State
2019
Brownfield Remediation
Brownfield rehabilitation
Sections 447.700-447.718, RSMo
State of Missouri
Income Tax; Corporate Franchise Tax; Insurance Premium Tax; Bank Tax; Other Financial Institutions Tax
Tax Credit
The Tax Credits may be subject to recapture in the event the owner sells the abandoned or underutilized property within a 5 year period after the receipt of remediation Tax Credits, grants, loans or loan guarantee.
$13,029,000
$0
$13,029,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6081
Missouri
MO
Missouri
State
2019
Business Facility Tax Credit
Business attraction/retention/expansion
Sections 135.100-135.150 and Section 135.258, RSMo
State of Missouri
Income tax; Insurance premium tax; Insurance Company Retaliatory Tax
Tax Credit
(no provisions for recapture)
$8,218,000
$0
$8,218,000
Program has sunset
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6082
Missouri
MO
Missouri
State
2019
Distressed Areas Land Assemblage
Community development
Section 99.1205, RSMo
State of Missouri
Income Tax; Insurance Premium Tax; Bank Tax; Other Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$43,000
$0
$43,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6083
Missouri
MO
Missouri
State
2019
Rebuilding Communities Tax Credit
Community development
Section 135.535, RSMo
State of Missouri
Income Tax; Corporate Franchise Tax; Insurance Premium Tax; Bank Tax; Other Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$56,000
$0
$56,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6084
Missouri
MO
Missouri
State
2019
Neighborhood Preservation Tax Credit
Construction/rehabilitation
Sections 135.475-135.487, RSMo
State of Missouri
Income Tax; Corporate Franchise Tax; Insurance Premium Tax; Other Financial Institutions Tax
Tax Credit
If the Director determines that the residence was not in good faith intended for longterm owner occupancy, then the Director may revoke any Tax Credits issued and seek recovery of those credits pursuant to Section 620.017, RSMo.
$2,807,000
$0
$2,807,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6085
Missouri
MO
Missouri
State
2019
Enhanced Enterprise Zone
General Economic Development (EZ)
Sections 135.950-135.973, RSMo
State of Missouri
Income Tax
Tax Credit
(no provisions for recapture)
$4,929,000
$0
$4,929,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6086
Missouri
MO
Missouri
State
2019
Historic Preservation Tax Credit
Historic Preservation
Revised Statutes of Missouri Sections 253.545-253.561
State of Missouri
Income Tax; Insurance Premium Tax; Bank Tax; Other Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$54,566,000
$0
$54,566,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6087
Missouri
MO
Missouri
State
2019
Business Use Incentives for Large-Scale Development
Infrastructural development
Sections 100.700-100.850, RSMo.
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Other Financial Institutions Tax
Tax Credit
The Tax Credits become subject to recapture if the company does not expend the minimum investment on or before the first test date established in the program agreement, or create and maintain the minimum number of new jobs on or before the first test date. The first test date is the last day of the closest calendar quarter ending 3 years following bond closing. The Tax Credits are also subject to recapture if the company eliminates or announces its intention to eliminate all the new jobs at the project within 2 years of the first test date. If subject to recapture, the company shall, within 30 days following written demand from the Board, reimburse the Board in full for the face amount of the Tax Credits received from the date of execution of the program agreement to the date of such demand.
$13,776,000
$0
$13,776,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6088
Missouri
MO
Missouri
State
2019
Development Tax Credit
Job Creation/Retention
Revised Statutes of Missouri Sections 32.100-32.125
State of Missouri
Income Tax; Corporate Franchise Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax; Express Company Tax
Tax Credit
DED may recapture Tax Credits up to the amount issued if the non-profit fails to complete the project or comply with the agreement. The non-profits only and not the donors are subject to the recapture.
$374,000
$0
$374,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6089
Missouri
MO
Missouri
State
2019
Missouri Works - Job Retention Training
Job Creation/Retention
Sections 620.800-620.809, RSMo.
State of Missouri
Withholding payment
Tax deferral
Recapture provisions apply in accordance with Section 620.017, RSMo in which the recipient shall repay training funds under these programs if the jobs included in the project are moved out of Missouri or are eliminated within five years of the date the project is approved by DED.
$2,781,000
$0
$2,781,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6090
Missouri
MO
Missouri
State
2019
Missouri Works - New Jobs Training
Job Creation/Retention
Sections 620.800-620.809, RSMo.
State of Missouri
Withholding payment
Tax deferral
Recapture provisions apply in accordance with Section 620.017, RSMo in which the recipient shall repay training funds under these programs if the jobs included in the project are moved out of Missouri or are eliminated within five years of the date the project is approved by DED.
$4,715,000
$0
$4,715,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6091
Missouri
MO
Missouri
State
2019
Missouri Quality Jobs
Job Creation/Retention
Sections 620.1875-620.1890, RSMo
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Other Financial Institutions Tax
Tax Credit; retention of withholding tax
(no provisions for recapture)
$48,411,000
$0
$48,411,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6092
Missouri
MO
Missouri
State
2019
Missouri Works - Business Incentives
Job Creation/Retention
Sections 620.2000-620.2020, RSMo
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Other Financial Institutions Tax
Tax Credit; retention of withholding tax
The agreement requires 100% of the benefits received to be repaid within 60 days for misrepresentation or out-of state location or one year for failure to file an annual report.
$64,787,000
$0
$64,787,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6093
Missouri
MO
Missouri
State
2019
Missouri Manufacturing Jobs Act
Manufacturing development
Section 620.1910, RSMo
State of Missouri
Withholding Taxes
Retention of withholding tax
(no provisions for recapture)
$15,013,000
$0
$15,013,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6094
Missouri
MO
Missouri
State
2019
Amateur Sports Ticket Sales Tax Credit
Sports and other mega events
Section 67.3000, RSMo
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Other Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$1,421,000
$0
$1,421,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
6095
Missouri
MO
Moberly School District 81
School District
2019
Urban Redevelopment; Enhanced Enterprise Zones; Community Redevelopment District
General Economic Development
RSMo. Chapter 353.110; RSMo. Chapter 135.953
City of Moberly
Real Property Tax
(not specified)
(not specified)
$410,000
$0
$410,000
Gross/net revenue loss is the sum of multiple program agreements as CAFR does not provide individual amounts.
6096
Missouri
MO
Moniteau County R-I School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Chapter 135
Montieau County
Property Tax Taxes
Tax Exemption
(not specified)
$16,498
$0
$16,498
(none)
6097
Missouri
MO
Neosho R-V School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Sections 135.950 to 135.970
Various counties, cities and townships in Missouri
Property Tax
Tax Exemption
(not specified)
$41,770
$0
$41,770
(none)
6098
Missouri
MO
Neosho R-V School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Sections 99.800 to 99.865
Various counties, cities and townships in Missouri
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$214,226
$0
$214,226
(none)
6099
Missouri
MO
Neosho R-V School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Sections 353.010 to 353.190
Various counties, cities and townships in Missouri
Real Property Tax
(not specified)
(not specified)
$19,283
$0
$19,283
(none)
6100
Missouri
MO
Nevada Vernon County R-V School District
School District
2019
Tax Increment Finance (TIF); Chapter 353 Tax Abatement; Enhanced Enterprise Zones
General Economic Development
RSMo. Section 99.865; RSMo. Chapter 353; RSMo. Sections 135.950 to 135.970
Various counties, cities and townships in Missouri
Property Tax
Tax Diversion; Tax Exemption
(not specified)
$40,314
$0
$40,314
(none)
6101
Missouri
MO
New Madrid County R-I School District
School District
2019
Industrial Development Bonds
General Economic Development
Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200
New Madrid County
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$738,122
$221,437
$516,685
(none)
6102
Missouri
MO
Normandy School District Collaborative
School District
2019
Enhanced Enterprise Zones; Industrial Development Bonds; Urban Redevelopment Corporations
General Economic Development
(not specified)
Various counties, cities and townships in Missouri
Property Tax
Tax Exemption
(not specified)
$652,656
$0
$652,656
Gross/net revenue losses are the sum of multiple tax abatement agreements throughout various municipalities.
6103
Missouri
MO
North Kansas City School District 74
School District
2019
Village of Claycomo Tax Abatements
General Economic Development
RSMo. Chapter 100
Village of Claycomo
Property Tax
Tax Exemption
Failing to meet these standards may result in the company repaying a portion of the abated taxes.
$150,074
$0
$150,074
(none)
https://www.nkcschools.org/Page/4525
6104
Missouri
MO
North Kansas City School District 74
School District
2019
City of Gladstone Tax Abatements
General Economic Development
RSMo. Chapter 100
City of Gladstone
Property Tax
Tax Exemption
Failing to meet these standards may result in the company repaying a portion of the abated taxes.
$343,560
$0
$343,560
(none)
https://www.nkcschools.org/Page/4525
6105
Missouri
MO
North Kansas City School District 74
School District
2019
North Kansas City Tax Abatements
General Economic Development
RSMo. Sections 99.800 to 99.865; RSMo. Sections 100.010 to 100.200; RSMo. Chapter 353
City of North Kansas City
Property Tax
Tax Exemption; Tax Diversion; not specified
Failing to meet these standards may result in the company repaying a portion of the abated taxes.; Recapture of abated taxes may occur if the recipient does not fulfill their commitments under the redevelopment plan agreements.
$2,251,000
$0
$2,251,000
(none)
https://www.nkcschools.org/Page/4525
6106
Missouri
MO
North Kansas City School District 74
School District
2019
Kansas City Tax Abatements
General Economic Development
RSMo. Sections 99.800 to 99.865; RSMo. Sections 100.010 to 100.200; RSMo. Chapter 353
City of Kansas City
Property Tax
Tax Exemption; Tax Diversion; not specified
Failing to meet these standards may result in the company repaying a portion of the abated taxes.; Recapture of abated taxes may occur if the recipient does not fulfill their commitments under the redevelopment plan agreements.
$8,381,000
$0
$8,381,000
(none)
https://www.nkcschools.org/Page/4525
6107
Missouri
MO
Orchard Farm R-V School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
(not specified)
St. Charles County
Real Property Tax
Tax Diversion
(not specified)
$2,565,105
$0
$2,565,105
Gross/net revenue losses are the sum of two tax abatement agreements, as CAFR does not provide individual amounts.
6108
Missouri
MO
Park Hill School District
School District
2019
Industrial Development Bonds
General Economic Development
Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200
City of Riverside
Real Property Tax; Personal Property Tax
Tax Exemption
(not specified)
$71,289
$0
$71,289
Agreement with Premium Waters.
6109
Missouri
MO
Park Hill School District
School District
2019
Industrial Development Bonds
General Economic Development
Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200
City of Riverside
Real Property Tax; Personal Property Tax
Tax Exemption
(not specified)
$246,527
$0
$246,527
Agreement with U.S. Farathane.
6110
Missouri
MO
Park Hill School District
School District
2019
Industrial Development Bonds
General Economic Development
Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200
City of Riverside
Real Property Tax; Personal Property Tax
Tax Exemption
(not specified)
$333,125
$0
$333,125
Agreement with Yanfeng.
6111
Missouri
MO
Park Hill School District
School District
2019
Industrial Development Bonds
General Economic Development
Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200
City of Riverside
Real Property Tax; Personal Property Tax
Tax Exemption
(not specified)
$333,843
$0
$333,843
Agreement with Hoover/Adient.
6112
Missouri
MO
Parkway C-II School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
St. Louis County
Property Tax
(not specified)
(not specified)
$2,403,259
$0
$2,403,259
These tax abatements are considered immaterial to the overall financial statements.
6113
Missouri
MO
Pattonville R-III School District
School District
2019
Enhanced Enterprise Zones; Industrial Development Bonds; Land Clearance for Redevelopment Authority; Urban Redevelopment Corporations
General Economic Development
(not specified)
Various counties, cities and townships in Missouri
Property Tax
Tax Exemption; not specified
(not specified)
$1,220,826
$0
$1,220,826
Gross/net revenue losses are the sum of multiple tax abatement agreements throughout various municipalities.
6114
Missouri
MO
Platte County R-III School District
School District
2019
Tax Increment Finance (TIF); Chapter 99 Tax Abatement; Chapter 100 Tax Abatement; 353 Tax Abatement; Enhanced Enterprise Zones;
General Economic Development
RSMo.Chapter 99; RSMo.Chapter 100; RSMo.Chapter 353; Missouri Works
City of Kansas City
Property Tax
Tax Exemption; Tax Diversion; not specified
(not specified)
$72,000
$0
$72,000
Gross/net revenue losses are the sum of multiple tax abatement agreements throughout various municipalities.
6115
Missouri
MO
Pleasant Hill R-III School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
(not specified)
Northeast Cass County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$6,478
$7,087
$0
(none)
6116
Missouri
MO
Pleasant Hope R-VI School District
School District
2019
Chapte 100 Tax Abatement; Chapter 353 Tax Abatement
General Economic Development
RSMo.Chapter 100; RSMo.Chapter 353
City of Springfield
Property Tax
Tax Exemption
(not specified)
$1,263
$0
$1,263
(none)
6117
Missouri
MO
Pleasant Hope R-VI School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Sections 135.950 to 135.973
Polk County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,438
$2,438
$0
Agreement with Moon Ridge Foods.
6118
Missouri
MO
Pleasant Hope R-VI School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Greene County
Property Tax
(not specified)
(not specified)
$60
$0
$60
(none)
6119
Missouri
MO
Poplar Bluff R-I School District
School District
2019
Industrial Development Bonds
General Economic Development
(not specified)
City of Poplar Bluff
Property Tax
Tax Exemption
(not specified)
$167,750
$0
$167,750
(none)
6120
Missouri
MO
Poplar Bluff R-I School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
(not specified)
City of Poplar Bluff
Property Tax
Tax Exemption
(not specified)
$1,490,345
$0
$1,490,345
(none)
6121
Missouri
MO
Raymore-Peculiar R-II School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
City of Raymore
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$348,551
$118,848
$229,703
(none)
6122
Missouri
MO
Raytown C-II School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Sections 99.800 to 99.865
City of Independence
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$85,514
$0
$85,514
(none)
6123
Missouri
MO
Raytown C-II School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Sections 353.010 to 353.190
City of Kansas City
Property Tax Taxes
(not specified)
(not specified)
$1,061
$0
$1,061
(none)
6124
Missouri
MO
Raytown C-II School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Sections 99.800 to 99.865
City of Raytown
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$294,972
$0
$294,972
(none)
6125
Missouri
MO
Raytown C-II School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Sections 99.800 to 99.865
City of Kansas City
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$519,615
$0
$519,615
(none)
6126
Missouri
MO
Raytown C-II School District
School District
2019
Industrial Development Bonds
General Economic Development
RSMo. Sections 100.010‚Äê100.200
City of Kansas City
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$849,324
$540,458
$308,866
(none)
6127
Missouri
MO
Raytown C-II School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Sections 353.010 to 353.190
City of Raytown
Property Tax Taxes
(not specified)
(not specified)
$139,118
$0
$139,118
(none)
6128
Missouri
MO
Republic R-III School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Sections 135.950 to 135.970
City of Republic
Property Tax
Tax Exemption
(not specified)
$403,221
$0
$403,221
(none)
6129
Missouri
MO
Richmond R-Xvi School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Chapter 353
City of Richmond
Real Property Tax
(not specified)
(not specified)
$188,431
$0
$188,431
Agreement with Downtown RRC. CAFR states that gross/net revenue losses are the property tax revenues for the district's 2018 calendar year.
6130
Missouri
MO
Ritenour School District
School District
2019
Property Tax Surcharge Receipts
General Economic Development
Missouri Constitution Article X, Section 6
St. Louis County
Personal Property Tax
Tax Exemption
(not specified)
$56,523
$0
$56,523
(none)
6131
Missouri
MO
Ritenour School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Chapter 353
City of Overland
Real Property Tax
(not specified)
(not specified)
$73,726
$0
$73,726
Agreement with Southgate.
6132
Missouri
MO
Ritenour School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Chapter 353
City of Edmundson
Real Property Tax
(not specified)
(not specified)
$463,680
$0
$463,680
Agreement with Pear Tree/St. Louis Airport Marriot
6133
Missouri
MO
Rock Port R-II School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Chapter 135.953
Atchison County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$326,355
$18,737
$307,618
(none)
6134
Missouri
MO
Rockwood R-VI School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
St. Louis County
Property Tax
(not specified)
(not specified)
$76,820
$0
$76,820
CAFR deemed immaterial.
https://www.rsdmo.org/site/handlers/filedownload.ashx?moduleinstanceid=4398&dataid=38383&FileName=2020%20Comprehensive%20Annual%20Financial%20Report.pdf
6135
Missouri
MO
Rolla School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
RSMo. Chapter 100; RSMo. Section 353.110; RSMo. Sections 135.950 to 135.973; RSMo. Sections 99.800 to 99.865
Various counties, cities and townships in Missouri
Property Tax
(not specified)
(not specified)
$344,851
$0
$344,851
Gross/net revenue losses are the sum of multiple tax abatement agreements throughout various municipalities.
6136
Missouri
MO
South Harrison County R-Ii School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Chapter 99.800
City of Bethany
Real Property Tax
Tax Diversion
(not specified)
$31,190
$0
$31,190
(none)
6137
Missouri
MO
Springfield R-XII School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Greene County MO
Property Tax
(not specified)
(not specified)
$1,080,453
$458,100
$622,353
(none)
https://www.sps.org/Page/4706
6138
Missouri
MO
St Charles R-VI School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Section 99.845
St. Charles County
Property Tax
Tax Diversion
(not specified)
$488,388
$0
$488,388
Abatement for West Clay Ext. Redevelopment.
6139
Missouri
MO
St Charles R-VI School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Section 99.845
St. Charles County
Property Tax
Tax Diversion
(not specified)
$1,825,541
$0
$1,825,541
Abatement for St.Charles Plaza at Noah's Ark.
6140
Missouri
MO
St Charles R-VI School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Chapter 353
St. Charles County
Property Tax
(not specified)
(not specified)
$570,779
$0
$570,779
Agreement with Best Buy.
6141
Missouri
MO
St Charles R-VI School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Chapter 353
St. Charles County
Property Tax
(not specified)
(not specified)
$1,331,185
$0
$1,331,185
Agreement with Reckitt Benckiser.
6142
Missouri
MO
St Charles R-VI School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Section 99.845
St. Charles County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,332
Abatement for St. Peters Rt. 370 Redevelopment.
6143
Missouri
MO
St Joseph School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Sections 135.950 to 135.970
City of St. Joseph
Property Tax Taxes
Tax Exemption
(not specified)
$954,053
$0
$954,053
(none)
6144
Missouri
MO
St Joseph School District
School District
2019
Chapter 100 Tax Abatement
General Economic Development
RSMo. Sections 100.010‚Äê100.200
City of St. Joseph
Property Tax Taxes
Tax Exemption
(not specified)
$1,364,021
$0
$1,364,021
(none)
6145
Missouri
MO
St Joseph School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Sections 353.010 to 353.190
City of St. Joseph
Property Tax Taxes
(not specified)
(not specified)
$231,933
$0
$231,933
(none)
6146
Missouri
MO
St Joseph School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Sections 99.800 to 99.865
City of St. Joseph
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,583,231
$262,578
$2,320,653
(none)
6147
Missouri
MO
St Louis Public School District Transitional District
School District
2019
Various Tax Abatment Programs
General Economic Development
Various, see CAFR
St Louis MO
Property Tax
(not specified)
(not specified)
$35,775,566
$0
$35,775,566
See CAFR for program specifics
https://www.slps.org/domain/10
6148
Missouri
MO
St. Charles County
County
2019
Dispatch and Alarm Abatements
(not specified)
(not specified)
Various Cities
Property Tax
(not specified)
(not specified)
$50,037
$0
$50,037
(none)
https://www.sccmo.org/Archive.aspx?AMID=57
6149
Missouri
MO
St. Charles County
County
2019
Road and Bridge Abatements
(not specified)
(not specified)
Various Cities
Property Tax
(not specified)
(not specified)
$222,799
$0
$222,799
(none)
https://www.sccmo.org/Archive.aspx?AMID=57
6150
Missouri
MO
St. Louis County
County
2019
Industrial Development Bonds
Job Creation/Retention
Chapter 100 Bonds: Article VI, Section 27(b) of the Missouri Constitution and Sections 100.010 to 100.200 of the Revised Statutes of Missouri
St. Louis County
Property Tax
Tax abatement (industrial revenue bonds)
(not specified)
$834,520
$0
$834,520
(none)
6151
Missouri
MO
St. Louis County
County
2019
Urban Redevelopment Corporations
Redevelopment/revitalization
Chapter 353 of the Revised Statutes of Missouri
St. Louis County
Property Tax
Tax Abatement
(not specified)
$11,162
$0
$11,162
(none)
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
6152
Missouri
MO
St. Louis County
County
2019
Urban Redevelopment Corporations
General Economic Development
(not specified)
Other localities within St. Louis County, Missouri
Property Tax
Tax Abatement
(not specified)
$739,731
$0
$739,731
See CAFR for jurisdiction-specific details
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
6153
Missouri
MO
St. Louis County
County
2019
Enhanced Enterprise Zone
General Economic Development (EZ)
Section 135.950 to 135.973 of the Revised Statutes of Missour
Other localities within St. Louis County, Missouri
Real Property Tax
Tax Exemption
(not specified)
$125,144
$0
$125,144
See CAFR for jurisdiction-specific details
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
6154
Missouri
MO
St. Louis County
County
2019
Industrial Development Bonds
Job Creation/Retention
Chapter 100 Bonds: Article VI, Section 27(b) of the Missouri Constitution and Sections 100.010 to 100.200 of the Revised Statutes of Missouri
Other localities within St. Louis County, Missouri
Property Tax
Tax abatement (industrial revenue bonds)
(not specified)
$251,749
$0
$251,749
See CAFR for jurisdiction-specific details
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
6155
Missouri
MO
St. Louis County
County
2019
Land Clearance Redevelopemnt Authority
Redevelopment/revitalization
Section 99.300 to 99.660 of the Revised Statutes of Missouri
Other localities within St. Louis County, Missouri
Real Property Tax
Assessment value freeze
(not specified)
$22,367
$0
$22,367
See CAFR for jurisdiction-specific details
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
6156
Missouri
MO
Ste Genevieve County R-II School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
Real Property Tax Increment Allocation Redevelopment Act
Various counties, cities and townships in Missouri
Real Property tax
Tax Diversion
(not specified)
$6,837
$0
$6,837
(none)
6157
Missouri
MO
Ste Genevieve County R-II School District
School District
2019
Industrial Development Bonds
General Economic Development
(not specified)
Ste. Genevieve County
Property Tax
Tax Exemption
(not specified)
$6,429,401
$0
$6,429,401
(none)
6158
Missouri
MO
Strafford R-VI School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Sections 135.950 to 135.970
City of Strafford
Property Tax Taxes
Tax Exemption
(not specified)
$125,235
$0
$125,235
(none)
6159
Missouri
MO
Strafford R-VI School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
RSMo. Sections 135.950 to 135.970
Springfield
Property Tax Taxes
Tax Exemption
(not specified)
$236,129
$0
$236,129
(none)
6160
Missouri
MO
Sullivan C-II School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
(not specified)
City of Sullivan
Property Tax
Tax Exemption
(not specified)
$2,338
$0
$2,338
Agreement with SDC Inc.
6161
Missouri
MO
Sullivan C-II School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
(not specified)
City of Sullivan
Property Tax
Tax Exemption
(not specified)
$6,009
$0
$6,009
Agreement with Acid Mines Properties, LLC.
6162
Missouri
MO
Sullivan C-II School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
(not specified)
City of Sullivan
Property Tax
Tax Exemption
(not specified)
$8,743
$0
$8,743
Agreement wit Fidelity Communications Co.
6163
Missouri
MO
Sullivan C-II School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
(not specified)
City of Sullivan
Property Tax
Tax Exemption
(not specified)
$9,324
$0
$9,324
Agreement with Reliable Turbine Services LLC.
6164
Missouri
MO
Sullivan C-II School District
School District
2019
Enhanced Enterprise Zones
General Economic Development
(not specified)
City of Sullivan
Property Tax
Tax Exemption
(not specified)
$139,230
$0
$139,230
Agreement with Menard Inc.
6165
Missouri
MO
Tipton R-VI School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Moniteau County
Property Tax
(not specified)
(not specified)
$30,780
$0
$30,780
Gross/net revenue losses are both approximate amounts.
6166
Missouri
MO
University City School District
School District
2019
Land Clearance for Redevelopment Authority
General Economic Development
RSMo. Sections 99.300 to 99.660
St. Louis County
Property Tax
(not specified)
(not specified)
$108
$0
$108
Agreement with 7700 Olive Blvd.
6167
Missouri
MO
University City School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Chapter 353
City of University City
Property Tax
(not specified)
(not specified)
$4,668
$0
$4,668
Agreement with Habitat U City.
6168
Missouri
MO
University City School District
School District
2019
Land Clearance for Redevelopment Authority
General Economic Development
RSMo. Sections 99.300 to 99.660
St. Louis County
Property Tax
(not specified)
(not specified)
$5,462
$0
$5,462
Agreement with Habitat for Humanity.
6169
Missouri
MO
University City School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Chapter 353
City of Overland
Property Tax
(not specified)
(not specified)
$17,043
$0
$17,043
Agreement with Page Green Campus.
6170
Missouri
MO
University City School District
School District
2019
Land Clearance for Redevelopment Authority
General Economic Development
RSMo. Sections 99.300 to 99.660
St. Louis County
Property Tax
(not specified)
(not specified)
$278,724
$0
$278,724
Agreement with Delcrest Apartments.
6171
Missouri
MO
University City School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Chapter 353
City of University City
Real Property Tax
(not specified)
(not specified)
$278,724
$0
$278,724
Agreement with Mansions on the Plaza.
6172
Missouri
MO
University City School District
School District
2019
Chapter 353 Tax Abatement
Redevelopment/revitalization
RSMo. Chapter 353
City of Overland
Property Tax
(not specified)
(not specified)
$100,862
$0
$100,862
Agreement with Albirici.
6173
Missouri
MO
Van-Far R-I School District
School District
2019
Various Property Tax Abatement Programs
General Economic Development
RSMo. Sections 135.200 to 135.260
Audrain County
Property Tax
(not specified)
(not specified)
$36,435
$0
$36,435
(none)
6174
Missouri
MO
Warrensburg R-VI School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Sections 99.800 to 99.865
City of Warrensburg
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$104,088
$0
$104,088
Gross/net revenue losses are both approximate amounts.
6175
Missouri
MO
Warrensburg R-VI School District
School District
2019
Industrial Development Bonds
General Economic Development
RSMo. Sections 100.010 to 100.200
City of Warrensburg
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$214,784
$0
$214,784
Agreement with EnerSys Energy Products, Inc. Gross/net revenue losses are both approximate amounts.
6176
Missouri
MO
Washington School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Sections 99.800 to 99.865
City of Washington
Real Property Tax; Personal Property Tax
Tax Diversion
(not specified)
$447,208
$0
$447,208
Gross/net revenue losses are the sum of three tax abatement agreements from the 2018 and 2019 calendar years.
6177
Missouri
MO
Waynesville R-VI School District
School District
2019
Chapter 100 Tax Abatement
General Economic Development
RSMo. Sections 100.010‚Äê100.200
City of Waynesville
Property Tax Taxes
Tax Exemption
(not specified)
$42,773
$0
$42,773
(none)
6178
Missouri
MO
Waynesville R-VI School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Sections 99.800 to 99.865
City of St. Robert
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$170,157
$0
$170,157
(none)
6179
Missouri
MO
Webster Groves School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
Real Property Tax Increment Allocation Redevelopment Act
Various counties, cities and townships in Missouri
Real Property Tax
Tax Diversion
(not specified)
$302,165
$0
$302,165
(none)
6180
Missouri
MO
Wentzville R-IV School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
RSMo. Section 99.865
St. Charles County
Property Tax
Tax Diversion
(not specified)
$174,043
$0
$174,043
Agreement with M&B Sachs Bus Park.
6181
Missouri
MO
Wentzville R-IV School District
School District
2019
Chapter 100 Tax Abatement
General Economic Development
RSMo. Sections 100.010‚Äê100.200
St. Charles County
Real Property Tax; Personal Property Tax
Tax Exemption
(not specified)
$469,937
$0
$469,937
Agreement with General Motors.
6182
Missouri
MO
Wentzville R-IV School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Chapter 353
St. Charles County
Real Property Tax
(not specified)
(not specified)
$137,712
$0
$137,712
Agreement with Dardenne Praire Plaza.
6183
Missouri
MO
Wentzville R-IV School District
School District
2019
Chapter 100 Tax Abatement
General Economic Development
RSMo. Sections 100.010‚Äê100.200
St. Charles County
Real Property Tax; Personal Property Tax
Tax Exemption
(not specified)
$1,421,637
$0
$1,421,637
Agreement with General Motors.
6184
Missouri
MO
Wentzville R-IV School District
School District
2019
Chapter 100 Tax Abatement
General Economic Development
RSMo. Sections 100.010‚Äê100.200
St. Charles County
Real Property Tax; Personal Property Tax
Tax Exemption
(not specified)
$1,430,547
$0
$1,430,547
Agreement with Wentzville Logisitics.
6185
Missouri
MO
Wentzville R-IV School District
School District
2019
Chapter 100 Tax Abatement
General Economic Development
RSMo. Sections 100.010‚Äê100.200
St. Charles County
Real Property Tax; Personal Property Tax
Tax Exemption
(not specified)
$1,621,542
$0
$1,621,542
Agreement with Mastercard.
6186
Missouri
MO
Wentzville R-IV School District
School District
2019
Chapter 353 Tax Abatement
General Economic Development
RSMo. Chapter 353
St. Charles County
Real Property Tax
(not specified)
(not specified)
$371,585
$0
$371,585
Agreement with Wentzville Bluffs.
6187
Missouri
MO
West Plains R-VII School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
(not specified)
City of West Plains
Real Property Tax; Personal Property Tax
Tax Diversion
(not specified)
$3,311
$0
$3,311
Abatement for South U.S. Highway 160. Gross/net revenue loss is the sum of abatement amounts from the both the 2018 and 2019 calendar years.
6188
Missouri
MO
West Plains R-VII School District
School District
2019
Tax Increment Finance (TIF)
General Economic Development
(not specified)
City of West Plains
Real Property Tax; Personal Property Tax
Tax Diversion
(not specified)
$27,414
$0
$27,414
Abatement for U.S. Highway 63. Gross/net revenue loss is the sum of abatement amounts from the both the 2018 and 2019 calendar years.
6189
Montana
MT
Bozeman School District
School District
2019
New or Expanding Industry
General Economic Development
MCA 15-24-14
Gallatin County
Personal Property Tax; Real Property Tax
Tax Abatement
If Property Tax were abated, but the taxpayer did not meet the eligibility requirements, the recapture amount is equal to the amount of taxes avoided, plus interest and penalties for nonpayment of Property Tax.
$3,585
$0
$3,585
(none)
https://www.bsd7.org/
6472
Montana
MT
Butte School District
School District
2019
Property Tax Abatement Programs
General Economic Development
Council Resolution 16-35, under section 15-24-1502 of the Montana Code Annotated
Butte Silver Bow City and County
Property Tax
Tax Abatement
(not specified)
$22,851
$0
$22,851
(none)
https://www.co.silverbow.mt.us/2032/Annual-Comprehensive-Financial-Report
6473
Montana
MT
Butte Silver Bow City and County
City/County
2019
Remodeling, Reconstruction or Expansion of Buildings and Structures
Construction/rehabilitation
Council Resolution 16-35, under section 15-24-1502 of the Montana Code Annotated
Butte Silver Bow City and County
Property Tax
Tax Abatement
Must pay penalty plus interest
$41,030
$0
$41,030
(none)
https://www.co.silverbow.mt.us/2032/Annual-Comprehensive-Financial-Report
6474
Montana
MT
Columbia Falls
School District
2019
New or Expanding Industry
General Economic Development
MCA 15-24-1402
Flathead County
Property Tax
Tax Abatement
(not specified)
$3,093
$0
$3,093
The School District levied mills based on this lower taxable valuation after taking into account the tax abatement. The total mills levied in FY 2019 were 265.74. The tax abatements resulted in an increase of mills but did not result in a loss of tax revenue as mills necessary to generate the revenue to fully fund the budget are based on the lower (adjusted) tax valuations. Recipient of abatement is OKO Properties, LLC/Western Building Center. Abatement began in 2010.
6475
Montana
MT
Columbia Falls
School District
2019
New or Expanding Industry
General Economic Development
MCA 15-24-1402
Flathead County
Property Tax
Tax Abatement
(not specified)
$60,157
$0
$60,157
The School District levied mills based on this lower taxable valuation after taking into account the tax abatement. The total mills levied in FY 2019 were 265.74. The tax abatements resulted in an increase of mills but did not result in a loss of tax revenue as mills necessary to generate the revenue to fully fund the budget are based on the lower (adjusted) tax valuations. Recipient of abatement is FH Stoltze Land and Lumber Company. Abatement began in 2014.
6476
Montana
MT
Flathead County
County
2019
New & Expanding Business
General Economic Development
Montana Code Annotated, Title 15, Chapter 24, Part 1
Property Tax
Tax Abatement
Tax Abatement
$84,283
$0
$84,283
(none)
https://flathead.mt.gov/department-directory/finance#
6477
Montana
MT
Gallatin County
County
2019
New & Expanding Business
General Economic Development
Montana Code Annotated, Title 15, Chapter 24, Part 14,
Gallatin County
Property Tax
Tax Abatement
Tax Abatement
$69,314
$0
$69,314
(none)
https://gallatincomt.virtualtownhall.net/finance-department/pages/annual-audit-reports
6478
Montana
MT
Helena School District
School District
2019
Various Tax Abatements
General Economic Development
MCA 15-24-14
Lewis and Clark County
Property Tax
Tax Abatement
Property Tax abated by this section are subject to recapture if the ownership does not add at least $50,000 worth of qualifying improvements or modernized processes within the first two years in which these benefits are provided.
$65,288
$0
$65,288
See CACFR for company specific amounts, about half the abatemetns are for Boeing.
https://helenaschools.org/departments/business-finance/
6479
Montana
MT
Kalispell
School District
2019
New or Expanding Industry
General Economic Development
MCA 15-24-14
Flathead County
Property Tax
Tax Abatement
Property Tax abated by this section are subject to recapture if the ownership does not meet the requirements of this section or the City’s resolution granting the abatement.
$86
$0
$86
Recipient of Abatement is Semitool Inc.
6480
Montana
MT
Kalispell
School District
2019
New or Expanding Industry
General Economic Development
MCA 15-24-14
Flathead County
Property Tax
Tax Abatement
Property Tax abated by this section are subject to recapture if the ownership does not meet the requirements of this section or the City’s resolution granting the abatement.
$2,350
$0
$2,350
Recipient of abatement is R Thompson Farms LLC.
6481
Montana
MT
Kalispell
School District
2019
New or Expanding Industry
General Economic Development
MCA 15-24-14
Flathead County
Property Tax
Tax Abatement
Property Tax abated by this section are subject to recapture if the ownership does not meet the requirements of this section or the City’s resolution granting the abatement.
$13,728
$0
$13,728
Recipient of Abatement is Semitool Inc.
6482
Montana
MT
Montana
State
2019
Montana Board of Investments Commercial Loan Program
Infrastructural development
(not specified)
State of Montana
Corporate Income Tax; Individual Income Tax
Loan; Tax Credit
If the basic sector business does not create the required jobs within the four-year period, then the basic sector business must pay down the loan balance of the local government entity until the loan balance matches the eligible amount per the jobs created.
$3,769,000
$0
$3,769,000
(none)
https://sfsd.mt.gov/SAB/acfr/index
6483
Montana
MT
Yellowstone County
County
2019
Various County Tax Abatement Agreements
General Economic Development
Title 15, chapter 10, 20-9-331, 20- Title 15, chapter 10, 20-9-331, 20-9-333, or 20-9-360 MCA
Yellowstone County
Property Tax
Tax Abatement
Yes
$1,808,002
$0
$1,808,002
CAFR reports losses to cities and school districts due to the county's agreements
https://www.yellowstonecountymt.gov/finance/CompRpt/compreport22/index.asp
6484
Nebraska
NE
Adams Central Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Village of Juniata
Property Tax
Tax Diversion
(not specified)
$10,678
$0
$10,678
(none)
6580
Nebraska
NE
Ainsworth Community Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Ainsworth
Property Tax
Tax Diversion
(not specified)
$12,830
$0
$12,830
(none)
6581
Nebraska
NE
Alliance School District 6
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Alliance
Property Tax
Tax Diversion
(not specified)
$313,829
$0
$313,829
Abatement granted by Community Redevelopment Authority. CAFR states that gross/net revenue loss is for the year ended August 31, 2018, but this is most likely a typo.
6582
Nebraska
NE
Boone Central Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Albion
Property Tax
Tax Diversion
(not specified)
$21,475
$0
$21,475
(none)
6583
Nebraska
NE
Brady Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Village of Brady
Property Tax
Tax Diversion
(not specified)
$1,974
$0
$1,974
Abatement granted by Community Redevelopment Agency.
6584
Nebraska
NE
Broken Bow Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Broken Bow
Property Tax
Tax Diversion
(not specified)
$95,970
$0
$95,970
(none)
6585
Nebraska
NE
Central City Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Central City
Property Tax
Tax Diversion
(not specified)
$433,793
$0
$433,793
(none)
6586
Nebraska
NE
Chadron School District 2
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Chadron
Property Tax
Tax Diversion
(not specified)
$56,117
$0
$56,117
Abatement granted by Community Development Agency.
6587
Nebraska
NE
City of Bellevue
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Bellevue, Nebraska
Property Tax
Tax Increment Financing (TIF)
(not specified)
$73,000
$0
$73,000
(none)
https://www.bellevue.net/departments/finance/documents-forms-reports
6588
Nebraska
NE
City of Grand Island
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Grand Island, Nebraska
(not specified)
(not specified)
(not specified)
$3,126,000
$0
$3,126,000
(none)
https://www.grand-island.com/departments/finance/monthly-financial-statements/city-financial-statements
6589
Nebraska
NE
City of Kearney
Municipality
2019
Community Development Act
General Economic Development
(not specified)
Kearney, Nebraska
(not specified)
(not specified)
(not specified)
$82,930
$0
$82,930
(none)
6590
Nebraska
NE
City of Kearney
Municipality
2019
Nebraska Advantage Act and the Employment and Investment Growth Act
General Economic Development
(not specified)
Boone County, Nebraska
(not specified)
(not specified)
(not specified)
$25,362
$0
$25,362
(none)
6591
Nebraska
NE
City of Lincoln
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development (TIF)
Neb.Rev.Stat. SS 18-2101 through 18-2150
Lincoln, Nebraska
Property Tax - TIF
(not specified)
(not specified)
$1,681,289
$0
$1,681,289
(none)
6592
Nebraska
NE
City of Lincoln
Municipality
2019
Employment and Investment Growth Act; Nebraska Advantage Act
Job Creation/Retention
Neb.Rev.Stat. SS 77-4101 et. seq
Lincoln, Nebraska
Sales Tax
(not specified)
(not specified)
$768,802
$0
$768,802
(none)
6593
Nebraska
NE
City of Omaha
Municipality
2019
Tax Increment Financing (TIF) Program
General Economic Development (TIF)
Nebraska Statute Article 21, Section 18-2101 - 2144
City of Omaha
Property Tax
Tax Rebate
(N/A - TIF)
$6,929,000
$0
$6,929,000
(none)
https://finance.cityofomaha.org/
6594
Nebraska
NE
City of Omaha
Municipality
2019
Employment and Investment Growth Act
Job Creation/Retention
State Legislative Bills 775 and 312
City of Omaha
Sales Tax
Tax Credit; tax refund
(not specified)
$13,498,000
$0
$13,498,000
(none)
https://finance.cityofomaha.org/
6595
Nebraska
NE
Cozad Community Schools 11
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Cozad
Property Tax
Tax Diversion
(not specified)
$12,339
$0
$12,339
(none)
6596
Nebraska
NE
Creighton Community Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Creighton
Property Tax
Tax Diversion
(not specified)
$3,916
$0
$3,916
(none)
6597
Nebraska
NE
Dodge County School District 001
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Fremont
Property Tax
Tax Diversion
(not specified)
$184,988
$0
$184,988
(none)
6598
Nebraska
NE
Douglas County
County
2019
Tax Increment Financing (TIF)
Blight
State Statute §18-2101 through §18-2150
Unspecified
Property Tax
Tax Increment Financing (TIF)
(not specified)
$4,912,300
$0
$4,912,300
(none)
https://www.douglascountyclerk.org/finance-division/county-financial-reports
6599
Nebraska
NE
Douglas County School District 54 Ralston Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Ralston
Property Tax
Tax Diversion
(not specified)
$634,497
$0
$634,497
(none)
6600
Nebraska
NE
Dundy County Stratton Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Benkelman
Property Tax
Tax Diversion
(not specified)
$68,494
$0
$68,494
(none)
6601
Nebraska
NE
Eustis Farnam Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Village of Farnam
Property Tax
Tax Diversion
(not specified)
$10,872
$0
$10,872
(none)
6602
Nebraska
NE
Falls City School District 74-0056
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Falls City
Property Tax
Tax Diversion
(not specified)
$13,531
$0
$13,531
Abatement granted by Community Redevelopment Authority.
6603
Nebraska
NE
Gothenburg Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Gothenburg
Property Tax
Tax Diversion
(not specified)
$184,156
$0
$184,156
Abatement granted by Community Redevelopment Authority.
6604
Nebraska
NE
Grand Island Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Grand Island
Property Tax
Tax Diversion
(not specified)
$1,325,062
$0
$1,325,062
Abatement granted by Community Redevelopment Authority.
6605
Nebraska
NE
Hastings Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Hastings
Property Tax
Tax Diversion
(not specified)
$247,928
$0
$247,928
(none)
6606
Nebraska
NE
Holdrege Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City Holdrege
Property Tax
Tax Diversion
(not specified)
$177,114
$0
$177,114
Abatement granted by Community Redevelopment Authority.
6607
Nebraska
NE
Kearney School District 07
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Kearney
Property Tax
Tax Diversion
(not specified)
$736,568
$0
$736,568
Abatement granted by Community Redevelopment Authority.
6608
Nebraska
NE
Lancaster County
County
2019
Various Tax Abatement Programs
General Economic Development
(not specified)
Various, see CAFR
Property Tax
Tax Abatement
(not specified)
$1,410,396
$0
$1,410,396
(none)
https://www.lancaster.ne.gov/Archive.aspx?AMID=44
6609
Nebraska
NE
Laurel Concord Coleridge Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Laurel
Property Tax
Tax Diversion
(not specified)
$63,151
$0
$63,151
(none)
6610
Nebraska
NE
Lexington School District 1
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Lexington
Property Tax
Tax Diversion
(not specified)
$512,052
$0
$512,052
(none)
6611
Nebraska
NE
Louisville Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City Louisville
Property Tax
Tax Diversion
(not specified)
$181,326
$0
$181,326
(none)
6612
Nebraska
NE
Loup City Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Loup City
Property Tax
Tax Diversion
(not specified)
$6,615
$0
$6,615
Abatement granted by Community Redevelopment Authority.
6613
Nebraska
NE
McCook School District 17
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of McCook
Property Tax
Tax Diversion
(not specified)
$130,753
$0
$130,753
Abatement granted by Community Development Agency.
6614
Nebraska
NE
Mead Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Mead
Property Tax
Tax Diversion
(not specified)
$133,198
$0
$133,198
(none)
6615
Nebraska
NE
Nebraska
State
2019
Beginner Farmer Tax Credit Act
Agricultural development
Neb. Rev. Stat. §§ 77-5201 through 77-5215
State of Nebraska
Property Tax; Income Tax
Tax Exemption; Tax Credit
This credit is subject to recapture if the three-year lease agreement is terminated with fault on the part of the owner of the agricultural assets.
$1,619,000
$0
$1,619,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6616
Nebraska
NE
Nebraska
State
2019
Angel Investment Tax Credit
Capital investment
Neb. Rev. Stat. § 77-6301 to 77-6310
State of Nebraska
Income Tax
Tax Credit
These credits are subject to recapture if the investment is not held in the small business for at least three years.
$6,114,000
$0
$6,114,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6617
Nebraska
NE
Nebraska
State
2019
Community Development Assistance Act
Community development
Neb. Rev. Stat. §§ 13-201 through 13-208
State of Nebraska
Income Tax; Premium Tax; Franchise Tax
Tax Credit
(no provisions for recapture)
$263,000
$0
$263,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6618
Nebraska
NE
Nebraska
State
2019
New Market Job Growth Investment Tax Credit
Community development
Neb. Rev. Stat. §§ 77-1101 through 77-1119
State of Nebraska
Income Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
The Act provides that credits may be recaptured in several situations. First, credits may be recaptured if any amount of the federal qualified equity investment credit is recaptured. Second, credits may be recaptured if the CDE redeems or repays some or all of the principle of the investment prior to the last credit allowance date. Finally, credits may be recaptured if the CDE fails to invest pursuant to, and satisfy the requirements of, the program and maintain its investment in a qualified lowincome community investment in Nebraska until the last credit allowance date.
$11,715,000
$0
$11,715,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6619
Nebraska
NE
Nebraska
State
2019
Nebraska Job Creation and Mainstreet Revitalization Act
Historic Preservation
Neb. Rev. Stat. §§ 77-2901 to 77-2912
State of Nebraska
Income Tax; Insurance Premium Tax; Franchise Tax
Tax Credit
If at any time during the five years after the improvement to the property is placed in service, the State Historical Preservation Officer determines that the property is the subject of work not in substantial conformance with the approved application or the documents from which the Tax Credit was calculated, Tax Credits may be recaptured from the property owner.
$4,362,000
$0
$4,362,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6620
Nebraska
NE
Nebraska
State
2019
Employment and Investment Growth
Job Creation/Retention
Neb. Rev. Stat. §§ 77-4101 through 77-4113
State of Nebraska
Income Tax; Sales and Use Tax
Tax Credit; tax refund
Benefits will be recaptured if the minimum levels of investment or employment are not maintained for all years during the seven-year entitlement period. Under recapture, for each year the levels are not maintained, the taxpayer cannot earn new Tax Credits or claim direct refunds of sales and use taxes for investments made during the year. The State will also assess a portion of benefits already received and retain a portion of subsequent tax offsets or refunds to recover the portion of benefits subject to recapture. For each year of recapture, the length of the property Tax Exemption will be reduced by one year.
$51,593,000
$0
$51,593,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6621
Nebraska
NE
Nebraska
State
2019
Nebraska Advantage Rural Development Act
Job Creation/Retention
Neb. Rev. Stat. §§ 77-5701 through 77-5735
State of Nebraska
Property Tax; Sales and Use Tax
Tax Exemption; Tax Credit; tax refund
Benefits will be recaptured if the minimum levels of investment or employment are not maintained for all years during the entitlement period. Under recapture, for each year the levels are not maintained, the taxpayer cannot earn new Tax Credits or claim direct refunds of sales and use tax for investments made during the year. The State will also recapture a portion of benefits already received and retain a portion of subsequent tax offsets or refunds to recover the portion of benefits subject to recapture.
$194,303,000
$0
$194,303,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6622
Nebraska
NE
Nebraska
State
2019
Nebraska Advantage Rural Development Act
Rural development
Neb. Rev. Stat. §§ 77-27,187 through 77-27,196.01
State of Nebraska
Property Tax; Sales and Use Tax; Income Tax
Tax Credit; Tax refund
If a taxpayer with a Level 1 or Level 2 project fails to attain 75% of investment or employment estimates or to maintain required employment and investment levels for three years after the year of qualification, all benefits will be recaptured. If a taxpayer with a livestock modernization project fails to attain 75% of investment estimates, all benefits will be recaptured.
$1,217,000
$0
$1,217,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6623
Nebraska
NE
Nebraska
State
2019
Nebraska Advantage Microenterprise Tax Credit Act
Small business development
Neb. Rev. Stat. §§ 77-5901 through 77-5908
State of Nebraska
(not specified)
Tax Credit
(no provisions for recapture)
$857,000
$0
$857,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6624
Nebraska
NE
Nebraska Unified School District 1
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Village of Verdigre
Property Tax
Tax Diversion
(not specified)
$1,925
$0
$1,925
(none)
6625
Nebraska
NE
Ogallala Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Ogallala
Property Tax
Tax Diversion
(not specified)
$254,264
$0
$254,264
Abatement granted by Community Redevelopment Authority.
6626
Nebraska
NE
Omaha Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Bellevue
Property Tax
Tax Diversion
(not specified)
$105
$0
$105
(none)
6627
Nebraska
NE
Omaha Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Omaha
Property Tax
Tax Diversion
(not specified)
$17,972
$0
$17,972
(none)
6628
Nebraska
NE
Oneill Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of O'Neill
Property Tax
Tax Diversion
(not specified)
$66,970
$0
$66,970
(none)
6629
Nebraska
NE
Ord Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Ord; Valley County
Property Tax
Tax Diversion
(not specified)
$279,203
$0
$279,203
(none)
6630
Nebraska
NE
Osceola Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Osceola
Property Tax
Tax Diversion
(not specified)
$16,810
$0
$16,810
Agreement with local grain cooperative.
6631
Nebraska
NE
Osmond Community Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Osmond
Property Tax
Tax Diversion
(not specified)
$12,164
$0
$12,164
(none)
6632
Nebraska
NE
Papillion-Lavista School District 27
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of La Vista
Property Tax
Tax Diversion
(not specified)
$10,563
$0
$10,563
Abatement granted by Community Redevelopment Authority. Used for the stated purpose of installation of sidewalks, street furniture, and sidewalk landscaping with the development of commercial space and multifamily units, as well as private, structured parking spaces.
6633
Nebraska
NE
Schuyler Community Schools 123
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Schuyler
Property Tax
Tax Diversion
(not specified)
$24,539
$0
$24,539
Abatement granted by Community Redevelopment Authority.
6634
Nebraska
NE
Scottsbluff Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Scottsbluff
Property Tax
Tax Diversion
(not specified)
$250,334
$0
$250,334
(none)
6635
Nebraska
NE
Seward School District No.9
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Seward
Property Tax
Tax Diversion
(not specified)
$76,063
$0
$76,063
(none)
6636
Nebraska
NE
South Sioux City Community Schools District 11
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of South Sioux City
Property Tax
Tax Diversion
(not specified)
$844,907
$0
$844,907
(none)
6637
Nebraska
NE
Tekamah Herman Community School
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Tekamah
Property Tax
Tax Diversion
(not specified)
$4,508
$0
$4,508
(none)
6638
Nebraska
NE
Valentine Community Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Valentine
Property Tax
Tax Diversion
(not specified)
$30,294
$0
$30,294
(none)
6639
Nebraska
NE
Wahoo School District 39
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Wahoo
Property Tax
Tax Diversion
(not specified)
$97,053
$0
$97,053
(none)
6640
Nebraska
NE
Waverly Public Schools 55-0145
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Eagle; City of Waverly
Property Tax
Tax Diversion
(not specified)
$4,902
$0
$4,902
Recipient of abatement is Vacek Enterprises 9811.
6641
Nebraska
NE
Waverly Public Schools 55-0145
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Eagle; City of Waverly
Property Tax
Tax Diversion
(not specified)
$9,969
$0
$9,969
Abatement granted for Fourth Street Project.
6642
Nebraska
NE
Waverly Public Schools 55-0145
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Eagle; City of Waverly
Property Tax
Tax Diversion
(not specified)
$20,235
$0
$20,235
Recipient of abatement is Kamterer 9807.
6643
Nebraska
NE
Waverly Public Schools 55-0145
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Eagle; City of Waverly
Property Tax
Tax Diversion
(not specified)
$21,426
$0
$21,426
Abatement granted for Tractor Supply Retail.
6644
Nebraska
NE
Waverly Public Schools 55-0145
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Eagle; City of Waverly
Property Tax
Tax Diversion
(not specified)
$48,430
$0
$48,430
Abatement granted for Tractor Supply Distribution.
6645
Nebraska
NE
Waverly Public Schools 55-0145
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Eagle; City of Waverly
Property Tax
Tax Diversion
(not specified)
$55,256
$0
$55,256
Recipient of abatement is Lincoln Poultry 9803.
6646
Nebraska
NE
Waverly Public Schools 55-0145
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Eagle; City of Waverly
Property Tax
Tax Diversion
(not specified)
$67,792
$0
$67,792
Recipient of abatement is Waverly Area B Redv 9809.
6647
Nebraska
NE
Waverly Public Schools 55-0145
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Eagle; City of Waverly
Property Tax
Tax Diversion
(not specified)
$197,777
$0
$197,777
Recipient of abatement is Watts Electric 9805.
6648
Nebraska
NE
West Holt Public Schools
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Atkinson
Property Tax
Tax Diversion
(not specified)
$117,435
$0
$117,435
(none)
6649
Nebraska
NE
West Point School District 1
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of West Point
Property Tax
Tax Diversion
(not specified)
$68,492
$0
$68,492
(none)
6650
Nevada
NV
Carson City
County
2019
Various Tax Abatements
General Economic Development
Nevada Revised Statutes (NRS) Chapter 279
Sales Tax
Tax rebate
(not specified)
$381,153
$0
$381,153
See CAFR doe company specific details
https://www.carson.org/government/budget-financial-information
7144
Nevada
NV
Churchill County School District
School District
2019
Renewable Energy
Environmental protection
Nevada Revised Statutes 701A.370
State of Nevada
Unsecured Property Tax; Local School Support Tax (Sales and Use Tax)
(not specified)
(not specified)
$1,533,686
$0
$1,533,686
(none)
7145
Nevada
NV
Churchill County School District
School District
2019
New or Expanded Businesses
Business attraction/retention/expansion
Nevada Revised Statutes 361.0687
State of Nevada
Unsecured Property Tax
(not specified)
(not specified)
$84,445
$0
$84,445
(none)
7146
Nevada
NV
City of Henderson
Municipality
2019
Various incentives agreements
Redevelopment/revitalization
NRS 279
Henderson, Nevada
Real and Personal Property Tax
Tax refund
(not specified)
$6,567,006
$0
$6,567,006
Provided breakdown by named recipients
https://www.cityofhenderson.com/government/departments/finance/financial-statements
7147
Nevada
NV
City of Henderson
Municipality
2019
Partial abatement of certain taxes imposed on new or expanded data center
Technology (data center)
NRS 360.754
State of Nevada
Property Tax; Sales and Use Tax
(not specified)
(not specified)
$329,151
$0
$329,151
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
7148
Nevada
NV
City of Henderson
Municipality
2019
Abatement for eligible machinery or equipment used by certain new or expanded businesses
Manufacturing development
NRS 374.357
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$291,972
$0
$291,972
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
7149
Nevada
NV
City of Henderson
Municipality
2019
Energy-related tax incentives
Energy production
NRS 360.701A
State of Nevada
Property Tax; Sales and Use Tax
(not specified)
(not specified)
$271,673
$0
$271,673
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
7150
Nevada
NV
City of Henderson
Municipality
2019
Redevelopment Area Owner Participation Agreements
Redevelopment/revitalization
NRS 279
Henderson, Nevada
Real Property Tax
Tax refund
(not specified)
$143,095
$0
$143,095
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
7151
Nevada
NV
City of Henderson
Municipality
2019
Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft
Technology (aviation)
NRS 360.753
State of Nevada
Personal Property Tax; Sales and Use Tax
(not specified)
(not specified)
$30,236
$0
$30,236
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
7152
Nevada
NV
City of Las Vegas
Municipality
2019
Partial abatement of certain taxes imposed on new or expanded data center
Technology (data center)
NRS 360.754
State of Nevada
(not specified)
(not specified)
(not specified)
$798,684
$0
$798,684
(none)
https://www.lasvegasnevada.gov/Government/Departments/Finance
7153
Nevada
NV
City of Las Vegas
Municipality
2019
Abatement for eligible machinery or equipment used by certain new or expanded businesses
Manufacturing development
NRS 374.357
State of Nevada
(not specified)
(not specified)
(not specified)
$708,469
$0
$708,469
(none)
https://www.lasvegasnevada.gov/Government/Departments/Finance
7154
Nevada
NV
City of Las Vegas
Municipality
2019
Energy-related tax incentives
Energy production
NRS 701A
State of Nevada
(not specified)
(not specified)
(not specified)
$659,214
$0
$659,214
(none)
https://www.lasvegasnevada.gov/Government/Departments/Finance
7155
Nevada
NV
City of Las Vegas
Municipality
2019
Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft
Technology (aviation)
Nevada Revised Statues 360.753
State of Nevada
(not specified)
(not specified)
(not specified)
$73,367
$0
$73,367
(none)
https://www.lasvegasnevada.gov/Government/Departments/Finance
7156
Nevada
NV
City of North Las Vegas
Municipality
2019
Data Centers Abatement
General Economic Development
(not specified)
State of Nevada
(not specified)
(not specified)
(not specified)
$189,366
$0
$189,366
(none)
http://www.cityofnorthlasvegas.com/departments/finance/cafr.php
7157
Nevada
NV
City of North Las Vegas
Municipality
2019
Local Sales and Use Tax Abatement
General Economic Development
(not specified)
State of Nevada
(not specified)
(not specified)
(not specified)
$167,977
$0
$167,977
(none)
http://www.cityofnorthlasvegas.com/departments/finance/cafr.php
7158
Nevada
NV
City of North Las Vegas
Municipality
2019
Renewable Energy Abatement
General Economic Development
(not specified)
State of Nevada
(not specified)
(not specified)
(not specified)
$156,298
$0
$156,298
(none)
http://www.cityofnorthlasvegas.com/departments/finance/cafr.php
7159
Nevada
NV
City of North Las Vegas
Municipality
2019
Aviation Tax Abatement
General Economic Development
(not specified)
State of Nevada
(not specified)
(not specified)
(not specified)
$17,395
$0
$17,395
(none)
http://www.cityofnorthlasvegas.com/departments/finance/cafr.php
7160
Nevada
NV
City of Reno
Municipality
2019
Energy-related tax incentives
Energy production
NRS 701A
State of Nevada
(not specified)
(not specified)
(not specified)
$1,649,561
$0
$1,649,561
(none)
https://www.reno.gov/government/departments/finance/financial-reports
7161
Nevada
NV
City of Reno
Municipality
2019
Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft
Technology (aviation)
Nevada Revised Statues 360.753
State of Nevada
(not specified)
(not specified)
(not specified)
$66,223
$0
$66,223
(none)
https://www.reno.gov/government/departments/finance/financial-reports
7162
Nevada
NV
City of Reno
Municipality
2019
Abatement for eligible machinery or equipment used by certain new or expanded businesses
Manufacturing development
NRS 374.357
State of Nevada
(not specified)
(not specified)
(not specified)
$55,361
$0
$55,361
(none)
https://www.reno.gov/government/departments/finance/financial-reports
7163
Nevada
NV
City of Reno
Municipality
2019
Partial abatement of certain taxes imposed on new or expanded data center
Technology (data center)
NRS 360.754
State of Nevada
(not specified)
(not specified)
(not specified)
$9,608
$0
$9,608
(none)
https://www.reno.gov/government/departments/finance/financial-reports
7164
Nevada
NV
City of Sparks
Municipality
2019
Local Sales and Use Tax Abatement
General Economic Development
(not specified)
State of Nevada
(not specified)
(not specified)
(not specified)
$692,625
$0
$692,625
(none)
7165
Nevada
NV
City of Sparks
Municipality
2019
Aviation Tax Abatement
General Economic Development
(not specified)
State of Nevada
(not specified)
(not specified)
(not specified)
$27,806
$0
$27,806
(none)
7166
Nevada
NV
City of Sparks
Municipality
2019
Renewable Energy Abatement
General Economic Development
(not specified)
State of Nevada
(not specified)
(not specified)
(not specified)
$23,245
$0
$23,245
(none)
7167
Nevada
NV
City of Sparks
Municipality
2019
Data Centers Abatement
General Economic Development
(not specified)
State of Nevada
(not specified)
(not specified)
(not specified)
$4,034
$0
$4,034
(none)
7168
Nevada
NV
Clark County
County
2019
Data Center
General Economic Development
NRS 360.754
State of Nevada
Property Tax; Sales and Use Tax
Partial abatement
(not specified)
$1,090,200
$0
$1,090,200
(none)
https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php
7169
Nevada
NV
Clark County
County
2019
Standard
General Economic Development
NRS 374.357
State of Nevada
Sales and Use Tax
Partial abatement
(not specified)
$967,058
$0
$967,058
(none)
https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php
7170
Nevada
NV
Clark County
County
2019
Renewable Energy
Energy production
NRS 701A.370
State of Nevada
Property Tax; Sales and Use Tax
Partial abatement
(not specified)
$899,825
$0
$899,825
(none)
https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php
7171
Nevada
NV
Clark County
County
2019
Aviation
Technology (aviation)
NRS 360.753
State of Nevada
Personal Property Tax; Sales and Use Tax
Partial abatement
(not specified)
$100,145
$0
$100,145
(none)
https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php
7172
Nevada
NV
Clark County School District
School District
2019
Multiple Programs: Aviation; Data Centers; Energy; Standard; Tesla
General Economic Development
Nevada Revised Statutes 360.753; 360.754; 701A.370; 374.357; 360.965
State of Nevada
Local School Support Tax (Sales and Use Tax)
(not specified)
(not specified)
$9,021,492
$0
$9,021,492
Program information is reported by the state at http://controller.nv.gov/FinRpts/GASB/Tax_Abatement_Reports/.
7173
Nevada
NV
Douglas County School District
School District
2019
Standard
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Local School Support Tax (Sales and Use Tax)
(not specified)
(not specified)
$3,770
$0
$3,770
Reported by the state; school district CAFR does not contain GASB 77.
7174
Nevada
NV
Elko County
County
2019
Renewable Energy
Energy production
(not specified)
State of Nevada
Property Tax
Tax Abatement
(not specified)
$426,815
$0
$426,815
(none)
7175
Nevada
NV
Lander County School District
School District
2019
Renewable Energy
Environmental protection
Nevada Revised Statutes 701A.370
State of Nevada
Local School Support Tax (Sales and Use Tax)
(not specified)
(not specified)
$165,698
$0
$165,698
(none)
7176
Nevada
NV
Lincoln County School District
School District
2019
(not specified)
(not specified)
(not specified)
State of Nevada
Property Tax
(not specified)
(not specified)
$111,479
$0
$111,479
(none)
7177
Nevada
NV
Lyon County
County
2019
Various Tax Abatments - State of NV
General Economic Development
(not specified)
State of Nevada
Sales Tax, Property Tax
Tax Abatement
(not specified)
$342,987
$0
$342,987
(none)
https://www.lyon-county.org/228/Comptroller
7178
Nevada
NV
Nevada
State
2019
Transferable Tax Credits
Capital investment
Nevada Revised Statutes 231.1555
State of Nevada
Gaming Tax
Tax Credit
(no provisions for recapture)
$45,714,000
$0
$45,714,000
(none)
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7179
Nevada
NV
Nevada
State
2019
Tax Abatements for Businesses
Business attraction/retention/expansion
multiple
State of Nevada
Sales and Use Tax; Modified Business Tax; Real and Personal Property Tax
Tax Credit; tax abatement
(not specified)
$4,786,000
$0
$4,786,000
multiple programs - see CAFR for more details
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7180
Nevada
NV
Nevada
State
2019
Green Building Tax Abatements
Environmental protection
multiple
State of Nevada
Personal Property Tax
Tax Abatement
The abatement terminates if it is determined that the building or other structure has ceased to meet the equivalent of the Silver Level or higher.
$4,289,000
$0
$4,289,000
multiple programs - see CAFR for more details
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7181
Nevada
NV
Nevada
State
2019
Capital Investments of at least $3.5 Billion Tax Abatement
Business attraction/retention/expansion
Nevada Revised Statutes 360.945
State of Nevada
Modified Business Tax; Insurance Premium Tax; Gaming Percentage Fee Tax
Tax Abatement
(no provisions for recapture)
$4,285,000
$0
$4,285,000
(none)
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7182
Nevada
NV
Nevada
State
2019
Renewable Energy Tax Abatements
Energy production
multiple
State of Nevada
Sales and Use Tax; Real and Personal Property Tax
Tax Exemption
(not specified)
$954,000
$0
$954,000
multiple programs - see CAFR for more details
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7183
Nevada
NV
Nye County School District
School District
2019
Renewable Energy
Environmental protection
Nevada Revised Statutes 701A.370
State of Nevada
Unsecured Property Tax; Local School Support Tax (Sales and Use Tax)
(not specified)
(not specified)
$1,330,327
$0
$1,330,327
(none)
7184
Nevada
NV
Storey County School District
School District
2019
Multiple: Data Center; Standard; Tesla
Business attraction/retention/expansion
Nevada Revised Statutes 360.754; 374.357; 360.965
State of Nevada
Local School Support Tax (Sales and Use Tax)
(not specified)
(not specified)
$16,415,849
$0
$16,415,849
Program information is reported by the state at http://controller.nv.gov/FinRpts/GASB/Tax_Abatement_Reports/.
7185
Nevada
NV
Washoe County
County
2019
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
Tax Abatement
(not specified)
$6,027,103
$0
$6,027,103
(none)
7186
Nevada
NV
Washoe County
County
2019
Aviation
General Economic Development
(not specified)
State of Nevada
Local Option Taxes
Tax Abatement
(not specified)
$241,964
$0
$241,964
(none)
7187
Nevada
NV
Washoe County
County
2019
Renewable Energy
Energy production
(not specified)
State of Nevada
Local Option Taxes
Tax Abatement
(not specified)
$202,276
$0
$202,276
(none)
7188
Nevada
NV
Washoe County
County
2019
Data Center
General Economic Development
(not specified)
State of Nevada
Local Option Taxes
Tax Abatement
(not specified)
$35,108
$0
$35,108
(none)
7189
Nevada
NV
Washoe County School District
School District
2019
Standard
Business attraction/retention/expansion
Nevada Revised Statutes 374.357
State of Nevada
(not specified)
(not specified)
(not specified)
$6,133,074
$0
$6,133,074
(none)
https://www.washoeschools.net/Page/548
7190
Nevada
NV
Washoe County School District
School District
2019
Aviation
Technology (aviation)
Nevada Revised Statutes 374.357
State of Nevada
Property Tax; Local School Support Tax (Sales and Use Tax)
(not specified)
(not specified)
$246,218
$0
$246,218
(none)
https://www.washoeschools.net/Page/548
7191
Nevada
NV
Washoe County School District
School District
2019
Renewable Energy
Environmental protection
Nevada Revised Statutes 374.357
State of Nevada
Property Tax; Local School Support Tax (Sales and Use Tax)
(not specified)
(not specified)
$158,333
$0
$158,333
(none)
https://www.washoeschools.net/Page/548
7192
Nevada
NV
Washoe County School District
School District
2019
Data Centers
Technology (data center)
Nevada Revised Statutes 374.357
State of Nevada
Property Tax; Local School Support Tax (Sales and Use Tax)
(not specified)
(not specified)
$35,724
$0
$35,724
(none)
https://www.washoeschools.net/Page/548
7193
New Hampshire
NH
City of Manchester
Municipality
2019
Community Revitalization Tax Relief Incentive
General Economic Development
(not specified)
Manchester, New Hampshire
Property Tax
Tax Abatement
(no provisions for recapture)
$244,915
$0
$244,915
(none)
https://www.manchesternh.gov/Departments/Finance/Annual-Financial-Report
7327
New Hampshire
NH
City of Nashua
Municipality
2019
Community Revitalization Tax Relief Incentive
Property improvements
New Hampshire Revised Statutes Annotated 79E
Nashua, New Hampshire
Property Tax
Tax Abatement
(not specified)
$280,642
$0
$280,642
(none)
https://www.nashuanh.gov/DocumentCenter/Index/471
7328
New Hampshire
NH
New Hampshire
State
2019
Economic Revitalization Zone Tax Credit (ERZTC)
Community development
Revised Statutes Annotated 162-N:7
State of New Hampshire
Business Profits Tax; Business Enterprise Tax
Tax Credit
(no provisions for recapture)
$938,000
$0
$938,000
(none)
https://www.das.nh.gov/accounting/ACFR.aspx
7329
New Hampshire
NH
New Hampshire
State
2019
Education Tax Credit
Educational development
Revised Statutes Annotated 77-G
State of New Hampshire
Business Profits Tax; Business Enterprise Tax
Tax Credit
(no provisions for recapture)
$381,000
$0
$381,000
(none)
https://www.das.nh.gov/accounting/ACFR.aspx
7330
New Jersey
NJ
Barrington School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Borough of Barrington
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$959,164
$91,968
$867,196
(none)
7443
New Jersey
NJ
Bayonne School District
School District
2019
Long Term Tax Exemptions
General Economic Development
(not specified)
City of Bayonne
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$16,091,790
$5,120,500
$10,971,290
Only a portion of the reported number is allocated to the school district
7444
New Jersey
NJ
Bellmawr School District
School District
2019
(not specified)
General Economic Development
(not specified)
Borough of Bellmawr
Property Tax
(not specified)
(not specified)
$177,411
$0
$177,411
(none)
7445
New Jersey
NJ
Bergenfield Borough School District
School District
2019
Long Term Tax Exemption (LTTE); New Jersey Housing and Mortgage Financing (NJHMFA)
Affordable Housing
Long Term Tax Exempt Law (NJSA 40A:20 et. seq.); Senior Citizens Nonprofit Rental Housing Tax Law (NJSA 55:141-1)
Borough of Bergenfield
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$248,670
$0
$248,670
(none)
7446
New Jersey
NJ
Berlin Borough School District
School District
2019
(not specified)
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Borough of Berlin
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$91,690
$27,561
$64,129
(none)
7447
New Jersey
NJ
Berlin Township School District
School District
2019
(not specified)
General Economic Development
(not specified)
Township of Berlin
Property Tax
(not specified)
(not specified)
$86,172
$0
$86,172
(none)
7448
New Jersey
NJ
Bernards Township School District
School District
2019
(not specified)
Affordable Housing
(not specified)
Township of Bernards
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$478,527
$366,443
$112,084
Only a portion of the reported number is allocated to the school district
7449
New Jersey
NJ
Bound Brook School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Borough of Bound Brook
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$704,982
$0
$704,982
(none)
7450
New Jersey
NJ
Bridgeton City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Bridgeton
Property Tax
(not specified)
(not specified)
$282,129
$0
$282,129
(none)
7451
New Jersey
NJ
Burlington City School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
City of Burlington
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$30,389
$0
$30,389
(none)
7452
New Jersey
NJ
Burlington Township Board Of Education
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Township of Burlington
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$657,187
$222,020
$435,167
(none)
7453
New Jersey
NJ
Caldwell-West Caldwell School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Borough of Caldwell
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$255,640
$0
$255,640
(none)
7454
New Jersey
NJ
Chester School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Borough of Chester
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$24,765
$0
$24,765
(none)
7455
New Jersey
NJ
Cinnaminson Township School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Township of Cinnaminson
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$748,019
$0
$748,019
Only a portion of the reported number is allocated to the school district
7456
New Jersey
NJ
City of Elizabeth
Municipality
2019
PILOT Agreements
Affordable Housing
(not specified)
Elizabeth, New Jersey
Property Tax
Tax Abatement
(not specified)
$29,030,351
$13,821,875
$15,208,476
(none)
7457
New Jersey
NJ
Clifton School District
School District
2019
Long Term Tax Exemptions; Senior Citizen Nonprofit Rental Housing
Affordable Housing
Long Term Tax Exemption Law (NJSA 40A:20 et.seq.); Senior Citizens Nonprofit Rental Housing Tax Law (NJSA 55:141-1)
City of Clifton
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,776,318
$0
$1,776,318
Gross/net revenue losses are the sum of abated taxes from both programs.
7458
New Jersey
NJ
Closter School District
School District
2019
Housing and Mortgage Financing
Affordable Housing
New Jersey Housing and Mortgage Financing Act (NJSA 55:14K et. seq.)
Borough of Closter
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$69,001
$0
$69,001
(none)
7459
New Jersey
NJ
Collingswood School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Borough of Collingswood
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,459,932
$0
$1,459,932
(none)
7460
New Jersey
NJ
Cranford School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Township of Cranford
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
The 2019 User Friendly Budget for the Township of Cranford did not recognize any revenue from annual service charges in lieu of payment of taxes from the District in 2019.
7461
New Jersey
NJ
Delanco Township School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Township of Delanco
Property Tax
(not specified)
(not specified)
$296,485
$0
$296,485
(none)
7462
New Jersey
NJ
Dover School District
School District
2019
Senior Citizens Nonprofit Rental Housing
Affordable Housing
Senior Citizens Nonprofit Rental Housing Tax Law (N.J.S.A. 55:141-5)
Town of Dover
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$98,002
$0
$98,002
(none)
7463
New Jersey
NJ
East Brunswick Township School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Township of East Brunswick
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$862,908
$0
$862,908
(none)
7464
New Jersey
NJ
Edgewater Park Township School District
School District
2019
Five-Year Exemption and Abatement
Construction/rehabilitation
New Jersey Five-Year Exemption and Abatement Law, N.J.S.A 40A:21 (the "Law")
Township of Edgewater Park
Property Tax
Tax Exemption
(not specified)
$740,078
$0
$740,078
(none)
7465
New Jersey
NJ
Edison School District
School District
2019
Tax Abatement
General Economic Development
N.J.S.A. 54:4-75 and N.J.S.A. 54:4-76
Edison Twnshp NJ
Property Tax
Tax Abatement
(not specified)
$440,003
$0
$440,003
(none)
7466
New Jersey
NJ
Elizabeth School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Elizabeth
Property Tax
(not specified)
(not specified)
$5,703,270
$0
$5,703,270
(none)
7467
New Jersey
NJ
Fort Lee School District
School District
2019
(not specified)
General Economic Development
(not specified)
Borough of Fort Lee
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$471,000
CAFR fails to report the abated amounts
7468
New Jersey
NJ
Freehold Borough School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Borough of Freehold
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,056,480
$0
$1,056,480
(none)
7469
New Jersey
NJ
Freehold Regional High School District
School District
2019
(not specified)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
$621,857
$0
$621,857
(none)
7470
New Jersey
NJ
Gateway Regional School District
School District
2019
Five-Year Exemption and Abatement
Property improvements
NJSA 40A:21-1 et seq
Borough of Westville
Property Tax
Tax Exemption
(not specified)
$3,976
$0
$3,976
(none)
7471
New Jersey
NJ
Glassboro School District
School District
2019
Local Redevelopment and Housing; Long Term Tax Exemption
Construction/rehabilitation
The Local Redevelopment and Housing Law, NJSA 40A:12A-1 et seq.; Long Term Tax Exemption Law, NJSA 40A:20 et seq.
Borough of Glassboro
Property Tax
Not specified; Tax Exemption
(not specified)
$8,731,185
$2,557,201
$6,173,984
(none)
7472
New Jersey
NJ
Glassboro School District
School District
2019
Five-Year Exemption and Abatement
Property improvements
The Five-Year Exemption and Abatement Law, NJSA 40A:21-1 et seq.
Borough of Glassboro
Property Tax
(not specified)
(not specified)
$1,756,199
$0
$1,756,199
(none)
7473
New Jersey
NJ
Gloucester Township School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Township of Gloucester
Property Tax
(not specified)
(not specified)
$924,369
$0
$924,369
(none)
7474
New Jersey
NJ
Hackettstown School District
School District
2019
(not specified)
Affordable Housing
(not specified)
Town of Hackettstown
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$103,031
$0
$103,031
(none)
7475
New Jersey
NJ
Haddon Heights School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Borough of Haddon Heights
Property Tax
(not specified)
(not specified)
$218,717
$0
$218,717
(none)
7476
New Jersey
NJ
Hamilton Township School District
School District
2019
(not specified)
General Economic Development
(not specified)
Hamilton Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$441,347
$416,577
$24,770
(none)
7477
New Jersey
NJ
Hanover Park Regional High School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Borough of Florham Park
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$201,440
$0
$201,440
(none)
7478
New Jersey
NJ
Harrison Township School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Township of Harrison
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$465,128
$0
$465,128
(none)
7479
New Jersey
NJ
Hillsdale School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Borough of Hillsdale
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$138,762
$0
$138,762
(none)
7480
New Jersey
NJ
Hopewell Valley Regional School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Hopewell Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$685,900
$99,387
$586,513
Only a portion of the reported number is allocated to the school district
7481
New Jersey
NJ
Hudson County
County
2019
Various agreements
General Economic Development
(not specified)
Jersey City, NJ
Property Tax
(not specified)
(not specified)
$49,223,183
$0
$49,223,183
Passive loss reported by the City of New Jersey, County has no disclosures in CAFR
https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/City%20Clerk/Public%20Notices/Audits/19%20COJC%20AUDIT%20(released%2012152020).pdf
7482
New Jersey
NJ
Irvington School District District
School District
2019
Long Term Tax Exemptions
General Economic Development
N.J.S.A. 40A:20-1 et seq.
Irvington Township
Property Tax
Tax Exemption
(not specified)
$244,325
$0
$244,325
Only a portion of the reported number is allocated to the school district
7483
New Jersey
NJ
Jackson Township School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Jackson Township
Property Tax
(not specified)
(not specified)
$184,378
$0
$184,378
(none)
7484
New Jersey
NJ
Jersey City
Municipality
2019
Various Tax Abatement Agreements
Urban Renewal
Long Term Tax Exemption Law, N.J.S.A. 40A:20-1 et seq.
Jersey City, NJ
Property Tax
Tax Abatement
(not specified)
$96,086,287
$127,317,215
$0
Reported in Jersey City CAFR. The city claims that it did not lose any revenue because it raised taxes to cover the abated amounts.
https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/City%20Clerk/Public%20Notices/Audits/19%20COJC%20AUDIT%20(released%2012152020).pdf
7485
New Jersey
NJ
Jersey City Public SchoolsÂ
School District
2019
Various Tax Abatement Agreements
Urban Renewal
Long Term Tax Exemption Law, N.J.S.A. 40A:20-1 et seq.
Jersey City, NJ
Property Tax
Tax Abatement
(not specified)
$45,952,567
$0
$45,952,567
Reported in Jersey City CAFR
https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/City%20Clerk/Public%20Notices/Audits/19%20COJC%20AUDIT%20(released%2012152020).pdf
7486
New Jersey
NJ
Leonia School District
School District
2019
Long Term Tax Exemptions
Construction/rehabilitation
Long Term Tax Exemption Law (NJSA 40A:20-1 et seq.)
Borough of Leonia
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$197,592
$0
$197,592
(none)
7487
New Jersey
NJ
Livingston Board Of Education
School District
2019
(not specified)
General Economic Development
(not specified)
Township of Livingston
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$900,751
$67,727
$833,024
Only a portion of the reported number is allocated to the school district
7488
New Jersey
NJ
Long Branch School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
City of Long Branch
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$548,902
$0
$548,902
(none)
7489
New Jersey
NJ
Lopatcong Township School District
School District
2019
Various Property Tax Abatement Agreements
Affordable Housing
(not specified)
Township of Lopatcong
Property Tax
(not specified)
(not specified)
$103,121
$0
$103,121
Only a portion of the reported number is allocated to the school district
7490
New Jersey
NJ
Lower Cape May Regional School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Township of Lower
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$118,355
$0
$118,355
(none)
7491
New Jersey
NJ
Lower Township Elementary School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Township of Lower
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$118,355
$0
$118,355
(none)
7492
New Jersey
NJ
Madison School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Borough of Madison
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$688,177
$0
$688,177
(none)
7493
New Jersey
NJ
Magnolia School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Borough of Magnolia
Property Tax
(not specified)
(not specified)
$161,013
$0
$161,013
(none)
7494
New Jersey
NJ
Maple Shade School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Township of Maple Shade
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$351,368
$0
$351,368
(none)
7495
New Jersey
NJ
Matawan-Aberdeen Regional School District
School District
2019
(not specified)
General Economic Development
(not specified)
Matawan Borough; Aberdeen Township
Property Tax
(not specified)
(not specified)
$2,136,552
$0
$2,136,552
(none)
7496
New Jersey
NJ
Merchantville School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Borough of Merchantville
Property Tax
(not specified)
(not specified)
$34,383
$0
$34,383
(none)
7497
New Jersey
NJ
Middlesex County
County
2019
Various PILOT Agreements
General Economic Development
New Jersey State Statutes. N.J.S.A. 40A:20-l
Various govts w/I county
local, school, county, fire district taxes
(not specified)
(not specified)
$3,134,767
$0
$3,134,767
(none)
https://www.middlesexcountynj.gov/government/departments/department-of-business-innovation-education-and-opportunity/middlesex-county-improvement-authority/about-mcia/authority-annual-reports
7498
New Jersey
NJ
Monroe Township School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Township of Monroe
Property Tax
(not specified)
(not specified)
$195,029
$0
$195,029
(none)
7499
New Jersey
NJ
Montclair School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Township of Montclair
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,795,834
$0
$2,795,834
(none)
7500
New Jersey
NJ
Morris Hills Regional School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Borough of Wharton
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$242,067
$0
$242,067
(none)
7501
New Jersey
NJ
Morris Hills Regional School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Township of Rockaway
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$70,285
$0
$70,285
(none)
7502
New Jersey
NJ
Mount Arlington School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Borough of Mount Arlington
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$156,135
$150,000
$6,135
During 2019, the School District received $150,000 from the Borough from the PILOT revenue recognized.
7503
New Jersey
NJ
Mount Laurel Township School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Township of Mount Laurel
Property Tax
(not specified)
(not specified)
$201,679
$0
$201,679
(none)
7504
New Jersey
NJ
Neptune Township School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Township of Neptune
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$445,997
$247,194
$198,803
(none)
7505
New Jersey
NJ
New Jersey
State
2019
Angel Investor Tax Credit Program
Technology (various)
P.L.2013, c. 14
State of New Jersey
(not specified)
Tax Credit
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$7,700,000
$0
$7,700,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7506
New Jersey
NJ
New Jersey
State
2019
Business Employment Incentive Program
Job Creation/Retention
P.L. 1996, c.26
State of New Jersey
Corporate Business Tax; Insurance Premium Tax; Cash incentive
Tax Credit; cash reimbursement
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$50,840,000
$0
$50,840,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7507
New Jersey
NJ
New Jersey
State
2019
Economic Redevelopment and Growth (ERG) Program
Debt service
P.L. 2013, c. 161; P.L. 2014, c.63
State of New Jersey
Business Tax; Insurance Premium Tax; Gross Income Tax
Tax Credit; cash reimbursement
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$34,379,000
$0
$34,379,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7508
New Jersey
NJ
New Jersey
State
2019
Grow New Jersey Assistance Program (GROW NJ)
Job Creation/Retention
P.L. 2013, c.161
State of New Jersey
Business Tax; Insurance Premium Tax
Tax Credit
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$119,445,000
$0
$119,445,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7509
New Jersey
NJ
New Jersey
State
2019
Technology Business Tax Certificate Transfer (NOL) Program
Small business development
N.J.S.A. 34:1B-7.42a
State of New Jersey
Income Tax
Tax Credit
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$60,000,000
$0
$60,000,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7510
New Jersey
NJ
New Jersey
State
2019
Urban Transit Hub Tax Credit Program (HUB)
Transportation
P.L. 2017, c.346
State of New Jersey
Business Tax; Insurance Premium Tax; Gross Income Tax
Tax Credit
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$35,972,000
$0
$35,972,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7511
New Jersey
NJ
Newton School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Town of Newton
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,663,826
$0
$1,663,826
(none)
7512
New Jersey
NJ
North Brunswick Township School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Township of North Brunswick
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,348,200
CAFR fails to report the abated amounts, but states that "The tax due would be substantially higher and a portion of the abatement would have been allocated to the District."
7513
New Jersey
NJ
Park Ridge School District
School District
2019
New Jersey Housing Mortgage and Financing
Affordable Housing
New Jersey Housing and Mortgage Financing Act (NJSA 55:14K et. seq.)
Borough of Park Ridge
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$75,162
$0
$75,162
(none)
7514
New Jersey
NJ
Parsippany-Troy Hills Township School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Parsippany Troy-Hills Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$726,179
$388,220
$337,959
Only a portion of the reported number is allocated to the school district
7515
New Jersey
NJ
Passaic City School District
School District
2019
Long Term Tax Exemptions
Construction/rehabilitation
The Long Term Tax Exemption Law (NJSA 40A:20 et. seq.)
City of Passaic
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,452,314
$0
$2,452,314
The District's share of abated taxes resulting from this has not been determined.
7516
New Jersey
NJ
Passaic City School District
School District
2019
Five-Year Exemption and Abatement
Construction/rehabilitation
The Five-Year Exemption and Abatement Law (NJSA 40:21 et.seq.)
City of Passaic
Property Tax
Payment In Lieu of Taxes (PILOT)
If during any tax year prior to the termination of the tax agreement, the property owner ceases to operate or disposes of the property, or fails to meet the conditions for qualifying, then the property tax which would have otherwise been payable for each year shall become due and payable from the property owner as if no exemption and abatement had been granted.
$185,819
$0
$185,819
The District's share of abated taxes resulting from this has not been determined.
7517
New Jersey
NJ
Pennsauken Township Board Of Education School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Township of Pennsauken
Property Tax
(not specified)
(not specified)
$435,413
$0
$435,413
(none)
7518
New Jersey
NJ
Pequannock Township School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Township of Pequannock
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$138,345
$0
$138,345
(none)
7519
New Jersey
NJ
Princeton School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Borough of Princeton
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$5,916,867
$1,483,032
$4,433,835
CAFR does not state what portion of the abatement is allocated to the district.
7520
New Jersey
NJ
Salem City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Salem
Property Tax
(not specified)
(not specified)
$349,744
$0
$349,744
(none)
7521
New Jersey
NJ
Sayreville School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Sayreville Borough
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,967,346
$0
$3,967,346
Only a portion of the reported number is allocated to the school district
7522
New Jersey
NJ
Scotch Plains-Fanwood School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Township of Scotch Plains
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$544,462
$0
$544,462
(none)
7523
New Jersey
NJ
Scotch Plains-Fanwood School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Borough of Fanwood
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$245,687
$0
$245,687
(none)
7524
New Jersey
NJ
Somerdale School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Borough of Somerdale
Property Tax
(not specified)
(not specified)
$130,863
$0
$130,863
(none)
7525
New Jersey
NJ
South Orange-Maplewood School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
Affordable Housing
(not specified)
Orange Village Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,807,268
$2,310,801
$2,496,467
Only a portion of the reported number is allocated to the school district
7526
New Jersey
NJ
South Orange-Maplewood School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
Affordable Housing
(not specified)
Maplewood Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,120,977
$529,506
$591,471
Only a portion of the reported number is allocated to the school district
7527
New Jersey
NJ
South River School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Borough of South River
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$327,621
$71,919
$255,702
(none)
7528
New Jersey
NJ
Sparta Township School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Township of Sparta
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$281,029
$0
$281,029
(none)
7529
New Jersey
NJ
Spotswood School District
School District
2019
(not specified)
General Economic Development
(not specified)
Spotswood Borough; Helmetta Borough
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$364,281
$0
$364,281
Only a portion of the reported number is allocated to the school district
7530
New Jersey
NJ
Toms River Regional School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Township of Toms River
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$941,633
$487,473
$454,160
(none)
7531
New Jersey
NJ
Toms River Township
Municipality
2019
NJ Housing and Mortgage Fin Act
Housing
New Jersey Housing and Mortgage Financing Act Law of 1983, N.J.S.A. 55:14K-1
Toms River Township
Property Tax
Tax Abatement
(not specified)
$773,173
$0
$773,173
(none)
https://tomsrivertownship.com/178/Finance
7532
New Jersey
NJ
Township Of Union School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Township of Union
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$956,325
$0
$956,325
(none)
7533
New Jersey
NJ
Trenton School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Trenton
Property Tax
(not specified)
(not specified)
$3,484,117
$0
$3,484,117
(none)
7534
New Jersey
NJ
Upper Deerfield Township School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Upper Deerfield Township
Property Tax
(not specified)
(not specified)
$147,369
$0
$147,369
(none)
7535
New Jersey
NJ
Wall Township School District
School District
2019
Long Term Tax Exemptions
Construction/rehabilitation
The Long Term Tax Exemption Law (NJSA 40A:20 et. seq.)
Wall Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$211,200
$0
$211,200
(none)
7536
New Jersey
NJ
Wayne Township School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Township of Wayne
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,344,356
$0
$1,344,356
(none)
7537
New Jersey
NJ
West Morris Regional High School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Borough of Chester
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$13,785
$0
$13,785
(none)
7538
New Jersey
NJ
West Windsor-Plainsboro Regional School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Plainsboro Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$357,526
$93,915
$263,611
Only a portion of the reported number is allocated to the school district
7539
New Jersey
NJ
West Windsor-Plainsboro Regional School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
West Windsor Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,834,782
$1,599,117
$235,665
Only a portion of the reported number is allocated to the school district
7540
New Jersey
NJ
Westampton Township School District
School District
2019
(not specified)
General Economic Development
(not specified)
Westampton Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$440,656
$0
$440,656
(none)
7541
New Jersey
NJ
Westville Boro School District
School District
2019
Five-Year Exemption and Abatement
Construction/rehabilitation
The Five-Year Exemption and Abatement Law (NJSA 40:21et.seq.)
Borough of Westville
Property Tax
Tax Exemption
(not specified)
$3,976
$0
$3,976
Only a portion of the reported number is allocated to the school district
7542
New Jersey
NJ
Wharton Borough School District
School District
2019
Long Term Tax Exemptions
Construction/rehabilitation
The Long Term Tax Exemption Law (N.J.S.A 40A:20-l et seq.); N.J.S.A. 40A:20-12b
Borough of Wharton
Property Tax
Payment In Lieu of Taxes (PILOT)
In the event that the redeveloper fails to make the required Annual Service Charge payment within the required period of time which would constitute a breach of the agreement, the Borough has the right as one of the allowable remedies to proceed against the redeveloper pursuant to the In-Rem Foreclosure Act.
$968,871
$578,485
$390,386
Only a portion of the reported number is allocated to the school district
7543
New Jersey
NJ
Willingboro School District
School District
2019
Long Term Tax Exemptions
Affordable Housing
N.J.S.A. 40A:20-1 et seq.
Township of Willingboro
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,116,770
$165,294
$951,476
(none)
7544
New Jersey
NJ
Winslow Township School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Township of Winslow
Property Tax
(not specified)
(not specified)
$1,703,571
$0
$1,703,571
(none)
7545
New Mexico
NM
Alamogordo Municipal School District 1
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated 1978 3-32; Resolution 04-14-15 103-41, County Ordinance 15-01
Otero County, NM
Property Tax; Gross Receipts Tax; Compensating Tax
Tax Exemption
(not specified)
$43
$0
$43
(none)
7784
New Mexico
NM
Albuquerque Municipal School District 12
School District
2019
Tax Abatement - Bernalilio County
General Economic Development
New Mexico Statutes Annotated 7-37-6; 3-45
Bernalillo County, NM
Real and Personal Property Tax
(not specified)
(not specified)
$1,008,509
$0
$1,008,509
All agreements and their recipients are listed in the CAFR.
7785
New Mexico
NM
Albuquerque Municipal School District 12
School District
2019
Tax Abatement - City of Albuquerque
General Economic Development
New Mexico Statutes Annotated 7-37-6; 3-45
Albuquerque NM
Property Tax
(not specified)
(not specified)
$177,110
$0
$177,110
All agreements and their recipients are listed in the CAFR.
7786
New Mexico
NM
Belen Consolidated School District 2
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated 1978 3-32-1 to 3-32-16
City of Belen, NM
Property Tax
(not specified)
(not specified)
$82,790
$0
$82,790
(none)
7787
New Mexico
NM
Bernalillo County
County
2019
Industrial Development Project
Industrial development
NMSA §4-59 County Industrial Revenue Bond Act and County Ordinance
Bernalillo County, New Mexico
Property Tax
Tax Exemption
Provisions are established in the agreement if termination, the company pays back abated taxes less all amounts paid or may revert to other agreements
$29,619
$38,388
$0
(none)
7788
New Mexico
NM
Bernalillo County
County
2019
Multi-Family Revenue Bonds
Construction/rehabilitation
NMSA §4-59 County Industrial Revenue Bond Act, NMSA §3-45 Municipal Housing Law and County Ordinance
Bernalillo County, New Mexico
Property Tax
Tax Exemption
Issuer can take possession and terminate agreement
$257,733
$27,757
$229,976
(none)
7789
New Mexico
NM
Bernalillo County
County
2019
Taxable Industrial Revenue Bonds
Construction/rehabilitation
NMSA §4-59 County Industrial Revenue Bond Act and County Ordinance
Bernalillo County, New Mexico
Property Tax
Tax Exemption
Provisions are established in the agreement if termination, the company pays back abated taxes less all amounts paid or may revert to other agreements. In some agreements, the issuer can take possession and terminate agreement
$884,076
$1,270,299
$0
(none)
7790
New Mexico
NM
Bernalillo County
County
2019
Various industrial revenue bonds issued by local governments
Construction/rehabilitation
NMSA §4-59 County Industrial Revenue Bond Act, NMSA §3-45 Municipal Housing Law and County Ordinance
City of Albaquuerue
Property Tax
Tax Exemption
Issuer can take possession and terminate agreement
$187,935
$0
$187,935
(none)
7791
New Mexico
NM
Carlsbad Municipal School District 20
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated 1978 4-59-1 et seq
Eddy County
Property Tax; Gross Receipts Tax; Property Tax Tax
(not specified)
(not specified)
$818,548
$0
$818,548
(none)
7792
New Mexico
NM
City of Albuquerque
Municipality
2019
Tax Abatement Program - Industrial Revenue Bonds
General Economic Development (IRB)
Article 32 NMSA 1978 and City ordinance 3-2-15
Albuquerque, New Mexico
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$177,110
$16,970
$160,140
Provided breakdown by named recipients
https://www.cabq.gov/dfa/treasury/investor-information/comprehensive-annual-financial-reports
7793
New Mexico
NM
City of Las Cruces
Municipality
2019
Community Development Incentive Act
Business attraction/retention/expansion
New Mexico Statutes Annotated 1978 3-64-1 through 3-64-5
Las Cruces, New Mexico
Property Tax
(not specified)
(not specified)
$34,496
$0
$34,496
(none)
https://www.las-cruces.org/Archive.aspx?AMID=37
7794
New Mexico
NM
City of Las Cruces
Municipality
2019
Industrial Revenue Bond Act
Business attraction/retention/expansion
New Mexico Statutes Annotated 1978 3-32-1 through 3-32-16
Las Cruces, New Mexico
Property Tax
(not specified)
(not specified)
$11,869
$0
$11,869
(none)
https://www.las-cruces.org/Archive.aspx?AMID=37
7795
New Mexico
NM
City of Rio Rancho
Municipality
2019
Stonegate Tax Increment Development District
General Economic Development
Tax Increment Development Act, Sections 5-15-1, et seq. NMSA 1978 as amended.
Rio Rancho, New Mexico
Gross Receipts Tax
Tax diversion
(no provisions for recapture)
$162,160
$0
$162,160
(none)
https://www.rrnm.gov/436/Financial-Statements
7796
New Mexico
NM
City of Rio Rancho
Municipality
2019
Titan City Center, LLC Project - Industrial Revenue Bonds Series 2009
General Economic Development
Sections 3-32-1 through 3-32-16, NMSA 1978 Annotated, Exempt from Property Tax under Section 7-36-3(A) NMSA 1978 Annotated
Rio Rancho, New Mexico
Property Tax
Payment In Lieu of Taxes (PILOT)
by agreement
$136,042
$0
$136,042
(none)
https://www.rrnm.gov/436/Financial-Statements
7797
New Mexico
NM
City of Rio Rancho
Municipality
2019
Petroglyph Real Estate Development Gross Receipts Investment Policy Agreement
General Economic Development
City of Rio Rancho Gross Receipts Investment Policy Ordinance, Section 36.77(A)
Rio Rancho, New Mexico
Gross Receipts Tax
Tax refund
(no provisions for recapture)
$97,791
$0
$97,791
(none)
https://www.rrnm.gov/436/Financial-Statements
7798
New Mexico
NM
City of Rio Rancho
Municipality
2019
Call, LLC Project - Industrial Revenue Bonds Series 1998A
General Economic Development
Sections 3-32-1 through 3-32-16, NMSA 1978 Annotated, Exempt from Property Tax under Section 7-36-3(A) NMSA 1978 Annotated
Rio Rancho, New Mexico
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$49,294
$0
$49,294
(none)
https://www.rrnm.gov/436/Financial-Statements
7799
New Mexico
NM
City of Rio Rancho
Municipality
2019
Bank America - Industrial Revenue Bonds Series 1998B
General Economic Development
Sections 3-32-1 through 3-32-16, NMSA 1978 Annotated, Exempt from Property Tax under Section 7-36-3(A) NMSA 1978 Annotated
Rio Rancho, New Mexico
Property Tax
Payment In Lieu of Taxes (PILOT)
If the company ceases operation of the Facility within five years of the issuance of the Bonds, the Company will pay an amount equal to that percentage of the amount of taxes it would have been required to pay if the bonds had not been issued other than with respect to the Rio Rancho School District. Amount is calculated using mill levies and actual property tax valuations for each tax year.
$36,891
$0
$36,891
(none)
https://www.rrnm.gov/436/Financial-Statements
7800
New Mexico
NM
City of Rio Rancho
Municipality
2019
RR Premier Realty, LP Gross Receipts Investment Policy Agreement
General Economic Development
(not specified)
Rio Rancho, New Mexico
(not specified)
(not specified)
(not specified)
$14,260
$0
$14,260
(none)
https://www.rrnm.gov/436/Financial-Statements
7801
New Mexico
NM
City of Rio Rancho
Municipality
2019
The Village at Rio Rancho Tax Increment Development District
General Economic Development
Tax Increment Development Act, Sections 5-15-1, et seq. NMSA 1978 as amended.
Rio Rancho, New Mexico
Gross Receipts Tax
Tax diversion
(no provisions for recapture)
$1,410
$0
$1,410
(none)
https://www.rrnm.gov/436/Financial-Statements
7802
New Mexico
NM
City of Roswell
Municipality
2019
Christmas by Krebs - IRB
General Economic Development
(not specified)
Property tax
IRB
(no provisions for recapture)
$50,000
$0
$50,000
(none)
7803
New Mexico
NM
City of Roswell
Municipality
2019
Leprino Foods Company
General Economic Development
(not specified)
Property tax
IRB
(no provisions for recapture)
$300,000
$0
$300,000
(none)
7804
New Mexico
NM
City of Roswell
Municipality
2019
Sunrise Energy Ventures New Mexico, LLC
General Economic Development
(not specified)
Property tax
IRB
(no provisions for recapture)
$25,000
$0
$25,000
(none)
7805
New Mexico
NM
City of Santa Fe
Municipality
2019
Ridgetop Road, LLC IRB
General Economic Development
NMSA 1978, Sections 3-32-1 to 3-32-16, Industrial Revenue Bond Act.
City of Santa Fe, New Mexico
Property Tax
Tax Abatement
Yes
$563,073
$0
$563,073
Industrial Revenue Bond for the construction of the Thornburg Campus. $65,340.25, which was paid to the Santa Fe Public Schools per lease amendment.
https://www.santafenm.gov/financial_reports_1
7806
New Mexico
NM
Clovis Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated 1978 3-32
City of Clovis
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$831,421
$108,686
$722,735
(none)
7807
New Mexico
NM
Deming Public School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
 Industrial Revenue Bond Act 4‐59‐1 to 4‐59‐16 NMSA 1978
Luna County
Real and Personal Property Tax
(not specified)
Company pay difference between remaining payments in lieu of tax
$175,000
$0
$175,000
Recipient of abatement is Macho Springs Solar LLC
7808
New Mexico
NM
Deming Public School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated 1978 7-36-3
Luna County
Property tax
(not specified)
Company pay difference between remaining payments in lieu of tax
$92,550
$57,450
$35,100
Recipient of abatement is Macho Springs 1 Bondholder LLC
7809
New Mexico
NM
Deming Public School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
 Industrial Revenue Bond Act 4‐59‐1 to 4‐59‐16 NMSA 1979
Luna County
Property tax
(not specified)
County will take legal action for unpaid amount due
$22,115
$14,048
$8,067
Recipient of abatement is TPE Luna LLC
7810
New Mexico
NM
Dexter Consolidated School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
New Mexico Statutes Annotated 1978 7-36-5
City of Roswell
Property Tax
(not specified)
(not specified)
$4,935
(none)
7811
New Mexico
NM
Dona Ana County
County
2019
Industrial Revenue Bonds
General Economic Development
(not specified)
Dona Ana County
Property Tax
(not specified)
(not specified)
$252,632
$100,403
$152,229
(none)
7812
New Mexico
NM
Dona Ana County
County
2019
City of Las Cruces, New Mexico $5,000,000 Tax Exempt Industrial Revenue Bonds (F&A Diary Products, Inc, Plant Equipment Upgrade Project), 2016 and City of Las Cruces Tax Increment Development District Series 2014
General Economic Development
(not specified)
City of Las Cruces
Property Tax
(not specified)
(not specified)
$102,033
$0
$102,033
(none)
7813
New Mexico
NM
Dora Consolidated School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
Industrial Revenue Bond Act Section 4-59-1 to 4-59-16 NMSA
Roosevelt County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$121,400
$0
$121,400
Recipient of abatement is Milo Wind Project, LLC
7814
New Mexico
NM
Elida Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
Industrial Revenue Bond Act Section 4-59-1 to 4-59-16 NMSA
Chaves County
Property Tax
(not specified)
(not specified)
$15,366
$0
$15,366
Recipient of abatement is San Juan Mesa Wind Farm
7815
New Mexico
NM
Elida Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
Industrial Revenue Bond Act, NMSA 1978, sections 4-59-1 to 4-59-16 (1975, as amended through 2015)
Roosevelt County
Property Tax
(not specified)
(not specified)
$1,837
$75,000
$0
Recipient of abatement is Milo Wind Project, LLC, a Delaware limited liability company
7816
New Mexico
NM
Elida Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
Industrial Revenue Bond Act, NMSA 1978, sections 4-59-1 to 4-59-16 (1975, as amended through 2015)
Roosevelt County
Property Tax
(not specified)
(not specified)
$10,629
$366,000
$0
Recipient of abatement is Roosevelt Wind Project, LLC, a Delaware limitied liability company
7817
New Mexico
NM
Estancia Municipal School District 7
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated 1978 4-59-1 et seq; 7-36-4
Torrance County
Property Tax
(not specified)
(not specified)
$149,500
Recipient of abatement High Lonesome Mesa, LLC
7818
New Mexico
NM
Estancia Municipal School District 7
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated 1978 4-59-1 et seq; 7-36-3
Torrance County
Property Tax
(not specified)
(not specified)
$447,250
Recipient of abatement is El Cabo Wind, LLC
7819
New Mexico
NM
Eunice Public School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
New Mexico Statutes Annotated 1978 section 7-36-5
Lea County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,452,231
Recipients of abatement, a required disclosure, were not provided to the District
7820
New Mexico
NM
Fort Sumner Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
The County Industrial Revenue Bond Act, 4-59 NMSA 1978
De Baca County
Property Tax Tax
(not specified)
(not specified)
Recipient of abatement is FPL Energy New Mexico Wind, LLC
7821
New Mexico
NM
Fort Sumner Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
The County Industrial Revenue Bond Act, 4-59 NMSA 1978
De Baca County
Property Tax Tax
(not specified)
(not specified)
Recipient of abatement is Casa Mesa Wind, LLC
7822
New Mexico
NM
Fort Sumner Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
The County Industrial Revenue Bond Act, 4-59 NMSA 1978
De Baca County
Property Tax Tax
(not specified)
(not specified)
$90,165
Recipient of abatement is FPL Energy New Mexico Wind, LLC
7823
New Mexico
NM
Gadsden Independent School District 16
School District
2019
Moarch Litho Inc, IRB
General Economic Development
Industrial Revenue Bond Act, Section 4‚Äê59‚Äê1 to 4‚Äê 59‚Äê16 NMSA 1978
Dona Ana County
Real and Personal Property Tax
(not specified)
(not specified)
$46,296
$26,963
$19,333
All agreements and their recipients are listed in the CAFR.
7824
New Mexico
NM
Gadsden Independent School District 16
School District
2019
NRG Solar Roadstreet Holdings, LLC - IRB
General Economic Development
Industrial Revenue Bond Act, Section 4‚Äê59‚Äê1 to 4‚Äê 59‚Äê16 NMSA 1978
Dona Ana County
Real and Personal Property Tax
(not specified)
(not specified)
$4,103
$67,000
$0
All agreements and their recipients are listed in the CAFR.
7825
New Mexico
NM
Gadsden Independent School District 16
School District
2019
MCS Realty Partners, LLC - IRB
General Economic Development
Industrial Revenue Bond Act, Section 4‚Äê59‚Äê1 to 4‚Äê 59‚Äê16 NMSA 1978
Dona Ana County
Real and Personal Property Tax
(not specified)
(not specified)
$59,509
$0
$59,509
All agreements and their recipients are listed in the CAFR.
7826
New Mexico
NM
Grady Municipal School District
School District
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
New Mexico Statutes Annotated 1978 section 7-36-5
The Village of Grady
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$263,021
Recipients of abatements are Broadview Energy Prime, LLC; Broadview Energy KW; Grady Wind Energy Center, LLC
7827
New Mexico
NM
Grants-Cibola County School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated 1978 7-37-3
Cibola County
Property Tax
(not specified)
(not specified)
$312,500
The information provided indicates that the District did not receive an fewer revenues than it would have received if there was no tax abatement. As such, the District is unable to determine if there is negative affect on the District.
7828
New Mexico
NM
Hagerman Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
Industrial Revenue Bond Act Section 4-59-1 to 4-59-16 NMSA
City of Roswell
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,123
$0
$2,123
Recipient of abatement is Sunrise Energy Ventures New Mexico, LLC
7829
New Mexico
NM
Hatch Valley Public School District
School District
2019
(not specified)
General Economic Development
New Mexico Community Development Incentive Act Statutes 3‚Äê64‚Äê1 to 3‚Äê64‚Äê5 NMSA 1978
Dona Ana County
Property Tax
(not specified)
If project ceases, commercial personal Property Tax that were previously abated shall become due and payable on a proportionate basis
$34,496
$0
$34,496
Recipient of abatement is SunEdison
7830
New Mexico
NM
House Municipals School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Industrial Revenue Bond Act
Quay County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$128,254
$96,000
$32,254
Recipient of abatement is FPL New Mexico Wind, LLC
7831
New Mexico
NM
Lake Arthur Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
Industrial Revenue Bond Act Section 4-59-1 to 4-59-16 NMSA
Chaves County
Property Tax
Payment In Lieu of Taxes (PILOT)
(N/A - no programs in 2019)
$25,000
Recipient of abatement is Anderson Wind Farm; Other information required for the GASB 77 disclosure was not provided to the District
7832
New Mexico
NM
Los Lunas School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated 1978 3-32-1 to 3-32-17
Village of Los Lunas
Property Tax
(not specified)
(N/A - no programs in 2019)
$50,000
$0
$50,000
Recipient of abatement Walmart Stores East, Inc. Project-Series 1997; $50,000,000
7833
New Mexico
NM
Los Lunas School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated 1978 3-32-1 to 3-32-16
Village of Los Lunas
Property Tax
(not specified)
(N/A - no programs in 2019)
$50,000
$8,298
$41,702
Recipient of abatement ACIM Project, Series 2014; $30,000,000
7834
New Mexico
NM
Los Lunas School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated 1978 3-32-1 to 3-32-18
Village of Los Lunas
Property Tax
(not specified)
(N/A - no programs in 2019)
$30,000
$16,700
$13,300
Recipient of abatement Fresenius Medical Care Project-Series 2005; $6,000,000
7835
New Mexico
NM
New Mexico
State
2019
Film Production Tax Credit
Film, TV, and/or media
Section Section 7-2F-6 NMSA 19787-9-114 NMSA 1978
State of New Mexico
Personal or Corporate Income Tax
Tax Credit
(not specified)
$150,000,000
$0
$150,000,000
(none)
https://www.nmdfa.state.nm.us/new-mexico-annualreport/
7836
New Mexico
NM
Rio Rancho Public School District 94
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
Property Tax Code New Mexico Statutes Annotated 7, 35 to 7,38
Sandoval County
Real and personal Property Tax
Tax Abatement
(not specified)
$3,509,927
$0
$3,509,927
$16,000,000,000 Sandoval County, New Mexico Taxable Industrial Revenue Bonds, (Intel Corporation Project), Series 2004 C3
7837
New Mexico
NM
Rio Rancho Public School District 94
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
Property Tax Code New Mexico Statutes Annotated 7, 35 to 7,39
City of Rio Rancho
Property Tax
Tax Abatement
(not specified)
$39,108
$39,108
$0
Property leased by Bank of America; the proceeds of which will be used to finance the acquisition and construction of property
7838
New Mexico
NM
Rio Rancho Public School District 94
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
Property Tax Code New Mexico Statutes Annotated 7, 35 to 7,40
City of Rio Rancho
Property Tax
Tax Abatement
(not specified)
$52,256
$52,256
$0
City leased to facility to Call, LLC who will be sub-leased to Safelite Solutions LLC.
7839
New Mexico
NM
Rio Rancho Public School District 94
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
Property Tax Code New Mexico Statutes Annotated 7, 35 to 7,41
City of Rio Rancho
Property Tax
Tax Abatement
(not specified)
$144,216
$144,216
$0
The City will lease the property to Titan City Ceter, LLC which will be sub-leased to Hewlett-Packard Company.
7840
New Mexico
NM
Roswell Independent School District 4
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
Industrial Revenue Bond Act, Section 4‚Äê59‚Äê1 to 4‚Äê 59‚Äê16 NMSA 1978
Chaves County
Property Tax
(not specified)
(not specified)
$685,765
$0
$685,765
Recipients of abatement are Roswell Solar Series 2015A and AC Nutrition Series 2000
7841
New Mexico
NM
San Jon Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico County Industrial Revenue Bond Act
Quay County
Property Tax
Payment In Lieu of Taxes (PILOT)
(N/A - no programs in 2019)
$128,254
$86,000
$42,254
Recipient of abatement is FPL Energy New Mexico Wind, LLC
7842
New Mexico
NM
San Juan County
County
2019
Industrial Revenue Bond
General Economic Development
(not specified)
San Juan County
Property Tax
(not specified)
Yes
At June 30, 2019, the County had one taxable industrial revenue bond project that resulted in an abatement of taxes less than $50,000
7843
New Mexico
NM
Sandoval County
County
2019
Industrial Revenue Bonds - Intel Corp.
General Economic Development
County Revenue Bond Act (Sections 4-62-1 through 4-62-10, NMSA 1978 as amended); the County Industrial Revenue Bond Act (Sections 4-59-1 through 4-59-16, NMSA 1978, as amended); the County Pollution Control Revenue Bond Act (Sections 4-60-1 through 4-60-15, NMSA 1978 as amended); Municipal Housing law (Sections 3-45-1 through 3-45-25, NMSA 1978, as amended); and the Home Rule County Validation Act (Sections 4-37-10 through 4-37-13, NMSA 1978, as amended.
Sandoval County
Property Tax on real property and personal property used in business
Tax Abatement
Prior to December 31, 2014, Intel Corportation was obligated to pay "Contingent PILOT" payments if the entire principal amount of the bonds had been disbursed, or if at least $10,000,000,000 had been disbursed by December 31, 2014. The amount and scheduling of the payment was dependent on how much of the balance had been disbursed as of that date. The County and Intel Corporation signed a First Lease Amendment dated 6/2/2019, to the Lease Agreement, pursuant to County Oridinance 4-25-19.10 that provides for an extension of the time period for Intel to spend proceeds from the IRB until October 24, 2024. In exchange Intel shall pay the County an additional $1,000,000 in December of 2020 and 2021 and $500,000 in December of 2022 and 2023.
$8,869,654
$9,150,000
$0
(none)
7844
New Mexico
NM
Sandoval County
County
2019
Industrial Revenue Bonds - Titan City Center, LLC
General Economic Development
Property Tax Code NMSA Chapter 7 Articles 35-38
City of Rio Rancho
Property Tax
Tax Abatement
(not specified)
$142,897
$0
$142,897
(none)
7845
New Mexico
NM
Sandoval County
County
2019
Industrial Revenue Bonds - Bank of America
General Economic Development
County Revenue Bond Act (Sections 4-62-1 through 4-62-10, NMSA 1978 as amended); the County Industrial Revenue Bond Act (Sections 4-59-1 through 4-59-16, NMSA 1978, as amended); the County Pollution Control Revenue Bond Act (Sections 4-60-1 through 4-60-15, NMSA 1978 as amended); Municipal Housing law (Sections 3-45-1 through 3-45-25, NMSA 1978, as amended); and the Home Rule County Validation Act (Sections 4-37-10 through 4-37-13, NMSA 1978, as amended.
Rio Rancho NM
Property Tax on real property and personal property used in business
Tax Abatement
Prior to December 31, 2014, Intel Corportation was obligated to pay "Contingent PILOT" payments if the entire principal amount of the bonds had been disbursed, or if at least $10,000,000,000 had been disbursed by December 31, 2014. The amount and scheduling of the payment was dependent on how much of the balance had been disbursed as of that date. The County and Intel Corporation signed a First Lease Amendment dated 6/2/2019, to the Lease Agreement, pursuant to County Oridinance 4-25-19.10 that provides for an extension of the time period for Intel to spend proceeds from the IRB until October 24, 2024. In exchange Intel shall pay the County an additional $1,000,000 in December of 2020 and 2021 and $500,000 in December of 2022 and 2023.
$38,750
$0
$38,750
(none)
7846
New Mexico
NM
Sandoval County
County
2019
Industrial Revenue Bonds - Call, LLC
General Economic Development
County Revenue Bond Act (Sections 4-62-1 through 4-62-10, NMSA 1978 as amended); the County Industrial Revenue Bond Act (Sections 4-59-1 through 4-59-16, NMSA 1978, as amended); the County Pollution Control Revenue Bond Act (Sections 4-60-1 through 4-60-15, NMSA 1978 as amended); Municipal Housing law (Sections 3-45-1 through 3-45-25, NMSA 1978, as amended); and the Home Rule County Validation Act (Sections 4-37-10 through 4-37-13, NMSA 1978, as amended.
Rio Rancho NM
Property Tax
Tax Abatement
Prior to December 31, 2014, Intel Corportation was obligated to pay "Contingent PILOT" payments if the entire principal amount of the bonds had been disbursed, or if at least $10,000,000,000 had been disbursed by December 31, 2014. The amount and scheduling of the payment was dependent on how much of the balance had been disbursed as of that date. The County and Intel Corporation signed a First Lease Amendment dated 6/2/2019, to the Lease Agreement, pursuant to County Oridinance 4-25-19.10 that provides for an extension of the time period for Intel to spend proceeds from the IRB until October 24, 2024. In exchange Intel shall pay the County an additional $1,000,000 in December of 2020 and 2021 and $500,000 in December of 2022 and 2023.
$51,778
$0
$51,778
(none)
7847
New Mexico
NM
Santa Fe County
County
2019
Industrial Revenue Bond Series 2007 for the Ridgetop Road, LLC Project
General Economic Development
(not specified)
Santa Fe, NM
Property Tax
Tax Abatement
(not specified)
$240,222
$0
$240,222
(none)
7848
New Mexico
NM
Springer Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
Industrial Revenue Bond Act Section 4-59 NMSA 1978
Colfax County
Property Tax
Payment In Lieu of Taxes (PILOT)
(N/A - no programs in 2019)
$112,194
Recipient of abatement is a solar farm; Other required information required for the GASB 77 disclosure was not provided to the District
7849
New Mexico
NM
Texico Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated section 7-26-3
Village of Grady
Gross Receipts Tax; Property Tax
Payment In Lieu of Taxes (PILOT)
(N/A - no programs in 2019)
$52,400
Recipient of abatement is Broadview Energy KW LLC;
7850
New Mexico
NM
Texico Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated section 7-26-3
Village of Grady
Gross Receipts Tax; Property Tax
Payment In Lieu of Taxes (PILOT)
(N/A - no programs in 2019)
$66,600
Recipient of abatement is Broadview Energy JN LLC
7851
New Mexico
NM
Texico Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated section 7-26-3
Village of Grady
Gross Receipts Tax; Property Tax
Payment In Lieu of Taxes (PILOT)
(N/A - no programs in 2019)
$81,000
Recipient of abatement is Grady Wind Energy LLC
7852
New Mexico
NM
Tucumcari Public School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
New Mexico Statutes Annotated 1978 4-59-2(F)(4)b)
Quay County
Property tax; Property Tax tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,695
$30,251
$0
Recipient of these abatements are Caprock Wind LLC and Caprock Solar 1 LLC
7853
New Mexico
NM
Vaughn Municipal School District
School District
2019
Industrial Revenue Bonds (IRB)
General Economic Development
(not specified)
Torrance County
Property Tax; Property Tax Distribution
(not specified)
(N/A - no programs in 2019)
$134,000
Recipient of abatement is El Cabo Wind, LLC. County Assessor's office has no record of any values to determine any reductions
7854
New York
NY
Addison Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Addison Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$628,378
$310,619
$317,759
Agreement entered into in partnership with the Steuben County IDA.
8513
New York
NY
Adirondack Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Herkimer County; Oneida County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$139,532
$49,628
$89,904
Entered into by county/town/city IDAs.
8514
New York
NY
Albany City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
NYS Private Housing Finance Law; Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law
City School District Of The City Of Albany
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$7,575,479
$3,587,259
$3,988,220
Agreement entered into in partnership with the City of Albany IDA.
8515
New York
NY
Albany City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
Real estate development (residential)
NYS Private Housing Finance Law; Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law
City School District Of The City Of Albany
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,644,053
$894,708
$2,749,345
Agreement entered into in partnership with the City of Albany IDA.
8516
New York
NY
Albion Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Albion Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$184,573
$108,932
$75,641
Agreement entered into in partnership with the Orleans County IDA.
8517
New York
NY
Allegany-Limestone School District
School district
2019
(not specified)
General Economic Development
Article 18-A of of the Real Property Tax Law
Allegany-Limestone School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,467
$3,451
$1,016
Entered into by county/town/city IDAs; Agreement with Casadent, LLC
8518
New York
NY
Allegany-Limestone School District
School district
2019
(not specified)
General Economic Development
Article 18-A of of the Real Property Tax Law
Allegany-Limestone School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$10,490
$8,026
$2,464
Entered into by county/town/city IDAs; Agreement with Cranberry Rd Limited Partnershit
8519
New York
NY
Allegany-Limestone School District
School district
2019
(not specified)
General Economic Development
Article 18-A of of the Real Property Tax Law
Cattaraugus County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$60,130
$12,388
$47,742
Entered into by county/town/city IDAs; Agreement with Community Bank, NA
8520
New York
NY
Allegany-Limestone School District
School district
2019
(not specified)
General Economic Development
Article 18-A of of the Real Property Tax Law
Allegany-Limestone School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$219,197
$131,725
$87,472
Entered into by county/town/city IDAs; Agreement with Dominion Transmission, Inc.
8521
New York
NY
Altmar-Parish-Williamstown Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Oswego County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$427,966
$376,977
$50,989
Entered into by county/town/city IDAs.
8522
New York
NY
Amherst Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
Amherst County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$471,934
$333,314
$138,620
Entered into by county/town/city IDAs.
8523
New York
NY
Amityville Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Babylon; Nassau County; the Town of Oyster Bay
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,187,055
$977,803
$2,209,252
Partially entered into by county/town/city IDAs.
8524
New York
NY
Amsterdam Enlarged City School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Montgomery County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$6,205,619
$1,302,582
$4,903,037
(none)
8525
New York
NY
Attica Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Title I of Article 18-A of General Municipal Law of the State of New York (collectively "the Act"; Section 412-a of the New York State Real Property Tax Law; Section 874 of the Act
Wyoming County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement.
$158,462
$0
$158,462
Entered into by county/town/city IDAs.
8526
New York
NY
Auburn Enlarged City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
(not specified)
(not specified)
Cayuga County
(not specified)
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,681,656
$526,697
$1,154,959
Entered into by county/town/city IDAs.
8527
New York
NY
Bainbridge-Guilford Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Broome County; Chenango County; Delaware County; Otsego County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$49,448
$24,724
$24,724
(none)
8528
New York
NY
Baldwinsville Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Baldwinsville Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,400,551
$2,028,529
$372,022
Agreement entered into in partnership with the Onondaga County IDA.
8529
New York
NY
Ballston Spa Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Town of Milton
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$115,644
$47,273
$68,371
(none)
8530
New York
NY
Ballston Spa Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Town of Malta
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$10,139,829
$7,458,225
$2,681,604
(none)
8531
New York
NY
Batavia City School District
School district
2019
(not specified)
General Economic Development
Title I of Article 18-A of General Municipal Law of the State of New York (collectively "the Act"; Section 412-a of the New York State Real Property Tax Law; Section 874 of the Act
Genesee County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement.
$1,384,258
$0
$1,384,258
Entered into by county/town/city IDAs.
8532
New York
NY
Bath Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Bath Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$534,048
$372,097
$161,951
Agreement entered into in partnership with the Steuben County IDA.
8533
New York
NY
Bay Shore Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Town of Islip
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,794,074
$805,382
$988,692
Entered into by county/town/city IDAs.
8534
New York
NY
Bayport-Blue Point Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Town of Islip
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$523,835
Reduction in the district's property tax revenue was not readily available, therefore net revenue loss cannot be determined.
8535
New York
NY
Beacon City School District
School district
2019
(not specified)
General Economic Development
New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874
Dutchess County; Beacon City
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$896,590
$346,621
$549,969
Partially entered into by county/town/city IDAs.
8536
New York
NY
Beekmantown Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Clinton County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,079,323
$333,988
$745,335
(none)
8537
New York
NY
Bethlehem Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Bethlehem
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,429,705
$3,298,814
$130,891
(none)
8538
New York
NY
Binghamton City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
Real estate development (residential)
(not specified)
Broome County; the City of Binghamton
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,389,811
$0
$1,389,811
Partially entered into by county/town/city IDAs.
8539
New York
NY
Brasher Falls Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Brasher Falls Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$122,462
$51,394
$71,068
Agreement entered into in partnership with the St. Lawrence County IDA; Agreement with St. Lawrence Gas
8540
New York
NY
Brewster Central School District
School district
2019
(not specified)
(not specified)
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 922
Brewster Central School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$471,183
$389,563
$81,620
Agreement entered into in partnership with the Putnam County IDA.
8541
New York
NY
Brighton Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Brighton Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$487,648
$332,883
$154,765
Agreement entered into in partnership with the Monroe County IDA.
8542
New York
NY
Brockport Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Monroe County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$238,582
$134,492
$104,090
Entered into by county/town/city IDAs; Agreement with St. Lawrence Gas
8543
New York
NY
Brookhaven-Comsewogue Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 892
The Town of Brookhaven
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$12,959
$12,189
$770
Entered into by county/town/city IDAs; Agreement with St. Lawrence Gas
8544
New York
NY
Burnt Hills-Ballston Lake Central School District
School district
2019
(not specified)
Real estate development (residential)
Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law
Saratoga County; the Town of Ballston
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$146,723
$45,259
$101,464
Partially entered into by county/town/city IDAs.
8545
New York
NY
Byron-Bergen Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
Genesee County
Real Property Tax
(not specified)
(not specified)
$385,000
$0
$385,000
Entered into by county/town/city IDAs; Because the abated amounts are spread across the District’s entire tax base, there is no impact on the overall Property Tax collected.
8546
New York
NY
Cairo-Durham Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Albany County; Greene County; Schoharie County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$792,819
$317,819
$475,000
Gross/net revenue losses are approximate amounts.
8547
New York
NY
Campbell-Savona Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Steuben County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$112,689
$0
$112,689
Entered into by county/town/city IDAs.
8548
New York
NY
Canajoharie Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Montgomery County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$69,739
$26,930
$42,809
Entered into by county/town/city IDAs.
8549
New York
NY
Canandaigua City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Canandaigua City School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,155,099
$558,894
$596,205
Agreement entered into in partnership with the Ontario County IDA.
8550
New York
NY
Canisteo-Greenwood Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Steuben County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$608,667
$224,128
$384,539
Entered into by county/town/city IDAs.
8551
New York
NY
Canton Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Canton Central School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$124,551
$0
$124,551
Agreement entered into in partnership with the St. Lawrence County IDA; Agreement with United Helpers, Rushton Place, Community Bank, N.A.
8552
New York
NY
Carmel Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Putnam County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$128,094
$5,023
$123,071
Entered into by county/town/city IDAs.
8553
New York
NY
Carthage Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Jefferson County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$304,604
$203,620
$100,984
Entered into by county/town/city IDAs.
8554
New York
NY
Central Islip Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 911-a and 898-b
Suffolk County; Town of Islip
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$12,133,672
$5,257,537
$6,876,135
Entered into by county/town/city IDAs.
8555
New York
NY
Central Square Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Central Square Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$69,560
$23,048
$46,512
Agreement entered into in partnership with the Oswego County IDA.
8556
New York
NY
Chatham Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Columbia County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$20,614
$12,863
$7,751
Entered into by county/town/city IDAs.
8557
New York
NY
Cheektowaga Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
Erie County
Property Tax
(not specified)
(not specified)
$295,000
$0
$295,000
Entered into by county/town/city IDAs; Because the abated amounts are spread across the District’s entire tax base, there is no impact on the overall Property Tax collected.
8558
New York
NY
Chenango Valley Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Broome County IDA
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$268,816
$133,597
$135,219
(none)
8559
New York
NY
Churchville-Chili Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Churchville-Chili Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$449,033
$161,251
$287,782
Agreement entered into in partnership with the Monroe County IDA.
8560
New York
NY
City of Buffalo
Municipality
2019
Various New York State programs
General Economic Development
(not specified)
Buffalo, NY
Real Property Tax
Tax Exemption
(not specified)
$12,124,258
$3,069,448
$9,054,810
(none)
8561
New York
NY
City of Buffalo
Municipality
2019
Erie County Industrial Development Agency programs
Job Creation/Retention
(not specified)
Erie County, New York
Property Tax
Reduction in assessed value
(not specified)
$13,697,804
$3,344,460
$10,353,344
(none)
8562
New York
NY
City of Rochester
Municipality
2019
Various Tax Abatement Agreements
General Economic Development
Various
Rochester, New York
Real Property Tax
Tax Abatement
(not specified)
$27,187,199
$0
$27,187,199
See CAFR for program specific figures
8563
New York
NY
City of Syracuse
Municipality
2019
Syracuse Industrial Development Agency Property Tax Abatements
General Economic Development
New York State Industrial Development Agency Act of 1969
Syracuse, New York
Property Tax
Payment in Lieu of Taxes (PILOT)
not specified
$18,192,230
$1,446,441
$16,745,789
(none)
8564
New York
NY
City of Syracuse
Municipality
2019
Onondaga County Industrial Development Agency Property Tax Abatements
General Economic Development
New York State Industrial Development Agency Act of 1969
Onondaga County, New York
Property Tax
Payment in Lieu of Taxes (PILOT)
not specified
$583,756
$56,309
$527,447
(none)
8565
New York
NY
City of Yonkers
Municipality
2019
Yonkers Industrial Development Agency Sales Tax Abatement
General Economic Development
(not specified)
Yonkers, New York
(not specified)
(not specified)
(not specified)
$2,767,973
$0
$2,767,973
(none)
8566
New York
NY
City of Yonkers
Municipality
2019
Yonkers Industrial Development Agency Mortgage Tax Abatement
General Economic Development
(not specified)
Yonkers, New York
(not specified)
(not specified)
(not specified)
$10,368,387
$0
$10,368,387
The amount quoted is the total revenue foregone by City, County, and NYC
8567
New York
NY
City of Yonkers
Municipality
2019
Yonkers Industrial Development Agency PILOT Tax Abatement
General Economic Development
(not specified)
Yonkers, New York
(not specified)
(not specified)
(not specified)
$26,829,538
$24,328,059
$2,501,479
(none)
8568
New York
NY
Clarence Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
Town of Clarence; Erie County
Property Tax
(not specified)
(not specified)
$161,000
$0
$161,000
Entered into by county/town/city IDAs; Because the abated amounts are spread across the District’s entire tax base, there is no impact on the overall Property Tax collected.
8569
New York
NY
Clarkstown Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
General Municipal Law Section 925-1
Rockland County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,278,576
$295,099
$983,477
(none)
8570
New York
NY
Clyde-Savannah Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Title I of Article 18-A of General Municipal Law of the State of New York (collectively "the Act"; Section 412-a of the New York State Real Property Tax Law; Section 874 of the Act
Wayne County; Town of Galen; Town of Savannah
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$139,513
$49,733
$89,780
Partially entered into by county/town/city IDAs.
8571
New York
NY
Cobleskill-Richmondville Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Schoharie County; Village of Cobleskill
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,041,769
$707,042
$334,727
Partially entered into by county/town/city IDAs.
8572
New York
NY
Commack Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Suffolk County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,572,695
$1,072,695
$1,500,000
Agreement entered into in partnership with the Monroe County IDA; Gross/net revenue losses are approximate amounts.
8573
New York
NY
Connetquot Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Suffolk County; Town of Islip
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$7,509,197
$3,125,021
$4,384,176
Entered into by county/town/city IDAs.
8574
New York
NY
Copiague Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Babylon
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,441,491
$1,025,813
$2,415,678
Entered into by county/town/city IDAs.
8575
New York
NY
Corinth Central School District
School district
2019
Various Property Tax Abatement Programs
Real estate development (residential)
New York Private Housing Finance Law, Section 577
Corinth Central School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$26,804
Gross revenue loss not specified, therefore net revenue loss cannot be determined.
8576
New York
NY
Corning City School District
School district
2019
(not specified)
General Economic Development
(not specified)
Chemung County; Steuben County; City of Corning; Town of Erwin; Village of Painted Post
Property Tax
(not specified)
(not specified)
$2,419,000
$0
$2,419,000
Partially entered into by county/town/city IDAs; Because the abated amounts are spread across the District’s entire tax base, there is no impact on the overall Property Tax collected.
8577
New York
NY
Cortland Enlarged City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Cortland Enlarged City School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$193,329
$131,250
$62,079
Agreement entered into in partnership with the Cortland County IDA.
8578
New York
NY
Coxsackie-Athens Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Town of Coxsackie; Town of New Baltimore; Town Athens
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,276,135
$1,043,632
$1,232,503
(none)
8579
New York
NY
Dansville Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Dansville Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$184,815
$69,941
$114,874
Agreement entered into in partnership with the Livingston County IDA.
8580
New York
NY
Deer Park Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Babylon
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$7,425,276
$4,893,376
$2,531,900
Entered into by county/town/city IDAs.
8581
New York
NY
Depew Union Free School District
School district
2019
(not specified)
General Economic Development
(not specified)
Lancaster; Erie County
Property Tax
(not specified)
(not specified)
$221,364
$151,265
$70,099
Entered into by county/town/city IDAs.
8582
New York
NY
Dolgeville Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Herkimer County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$11,166
$7,528
$3,638
(none)
8583
New York
NY
Dover Union Free School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874
Dutchess County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$761,325
$733,705
$27,620
Entered into by county/town/city IDAs.
8584
New York
NY
Dryden Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Dryden Central School District; Tompkins County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$36,177
$32,939
$3,238
Agreement entered into in partnership with the Tompkins County IDA.
8585
New York
NY
Dundee Central School District
School district
2019
(not specified)
(not specified)
Real Property Tax Law, Article 18_A
Yates County; Schuyler County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$254,808
$176,714
$78,094
Entered into by county/town/city IDAs.
8586
New York
NY
Dunkirk City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Chautauqua County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$5,001,857
$251,164
$4,750,693
Entered into by county/town/city IDAs.
8587
New York
NY
East Greenbush Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
Real estate development (residential)
Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law
Rensselaer County; Village of Nassau
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$10,545,067
$4,185,190
$6,359,877
Partially entered into by county/town/city IDAs.
8588
New York
NY
East Irondequoit Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
East Irondequoit Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$634,002
$336,269
$297,733
Agreement entered into in partnership with the Monroe County IDA.
8589
New York
NY
East Islip Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 898-b
Town of Islip
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,735,180
$568,739
$1,166,441
Entered into by county/town/city IDAs.
8590
New York
NY
East Ramapo Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
General Municipal Law Section 925-1
Rockland County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$91,085
$43,102
$47,983
Entered into by county/town/city IDAs.
8591
New York
NY
East Ramapo Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
New York Private Housing Finance Law, Section 577
The Town of Ramapo; Town of Clarkstown
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,087,464
$227,681
$1,859,783
(none)
8592
New York
NY
East Rochester Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
East Rochester Union Free School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$161,804
$137,557
$24,247
Agreement entered into in partnership with the Monroe County IDA.
8593
New York
NY
East Rockaway Union Free School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,417,547
$664,370
$753,177
(none)
8594
New York
NY
East Syracuse Minoa Central School District
School district
2019
(not specified)
(not specified)
New York Real Property Tax Law, Section 406
East Syracus Minoa Central School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,730,759
$220,000
$1,510,759
Agreement with the Syracuse Airport Authority
8595
New York
NY
East Syracuse Minoa Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
Article 18-A of the New York State Municipal Law
Onondaga County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,488,042
$1,278,832
$1,209,210
Entered into by county/town/city IDAs; the net here is as reported, not equal to the difference between gross and offset.
8596
New York
NY
Eastport-South Manor Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Sullivan Industrial Development Agency
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$725,264
The amount by which the Districts property tax revenue was reduced as a result of these abatements was not readily available; Entered into by county/town/city IDAs.
8597
New York
NY
Ellenville Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
Article 18-A of the Real Property Tax Law
Ulster Industrial Development Agency
Property Tax
Payment In Lieu of Taxes (PILOT)
There are policies for recapture of PILOTs should the applicant not meet certain criteria.
$270,497
$50,000
$220,497
Entered into by county/town/city IDAs.
8598
New York
NY
Ellenville Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
Article 18-A of the Real Property Tax Law
Ulster Industrial Development Agency
Property Tax
Payment In Lieu of Taxes (PILOT)
There are policies for recapture of PILOTs should the applicant not meet certain criteria.
$832,530
$378,362
$454,168
Entered into by county/town/city IDAs.
8599
New York
NY
Ellenville Central School District
School district
2019
(not specified)
Real estate development (residential)
Article V or Article XI of the Private Housing Finance Law of the State of New York
Ellenville Central School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$69,765
$6,147
$63,618
Entered into by county/town/city IDAs.
8600
New York
NY
Elmira City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
(not specified)
New York State General Municipal Law 858
Chemung County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$634,986
$209,536
$425,450
Entered into by county/town/city IDAs.
8601
New York
NY
Elmira Heights Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Chemung County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$272,818
$0
$272,818
Entered into by county/town/city IDAs.
8602
New York
NY
Elmont Union Free School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,474,937
$1,474,937
$0
Entered into by county/town/city IDAs.
8603
New York
NY
Elwood Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of the General Municipal Law of New York State, under the authority of General Municipal Law Section 911-A
Suffolk County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$487,036
$243,518
$243,518
Entered into by county/town/city IDAs.
8604
New York
NY
Erie County
County
2019
Various PILOT Agreements
General Economic Development
(not specified)
Erie County ECIDA
Real Property Tax
Tax abatement; PILOT
(not specified)
$1,857,998
$0
$1,857,998
(none)
https://www4.erie.gov/comptroller/financial-statements
8605
New York
NY
Erie County
County
2019
Various PILOT Agreements
Affordable Housing
Articles 5 and 11 of the New York State Private Housing Finance Law and section 421-e of the New York State Real Property Tax Law
Town of Amherst
Real Property Tax
Tax abatement; PILOT
(not specified)
$27,125
$0
$27,125
(none)
https://www4.erie.gov/comptroller/financial-statements
8606
New York
NY
Erie County
County
2019
Housing for Low and Very Low Income Households PILOT Program
Affordable Housing
Articles 5 and 11 of the New York State Private Housing Finance Law and section 421-e of the New York State Real Property Tax Law
City of Buffalo
Real Property Tax
Tax abatement; PILOT
(not specified)
$709,763
$0
$709,763
(none)
https://www4.erie.gov/comptroller/financial-statements
8607
New York
NY
Erie County
County
2019
Various PILOT Agreements
General Economic Development
(not specified)
Clarence, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$78,984
$0
$78,984
(none)
https://www4.erie.gov/comptroller/financial-statements
8608
New York
NY
Erie County
County
2019
Various PILOT Agreements
General Economic Development
(not specified)
Hamberg, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$191,827
$0
$191,827
(none)
https://www4.erie.gov/comptroller/financial-statements
8609
New York
NY
Erie County
County
2019
Various PILOT Agreements
General Economic Development
(not specified)
Lancaster, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$345,191
$0
$345,191
(none)
https://www4.erie.gov/comptroller/financial-statements
8610
New York
NY
Erie County
County
2019
Various PILOT Agreements
General Economic Development
(not specified)
Amherst, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$507,858
$0
$507,858
(none)
https://www4.erie.gov/comptroller/financial-statements
8611
New York
NY
Evans-Brant Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
Erie County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$206,194
$117,494
$88,700
Entered into by county/town/city IDAs.
8612
New York
NY
Fairport Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Fairport Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,321,438
$557,894
$763,544
Agreement entered into in partnership with the Monroe County IDA.
8613
New York
NY
Fallsburg Central School District
School district
2019
(not specified)
(not specified)
Title I of Article 18-A of the General Municipal Law of the State of New York
Sullivan County
Property Tax
(not specified)
(not specified)
$93,708
$65,380
$28,328
Entered into by county/town/city IDAs; Gross revenue loss not specified in report but sum was added by me.
8614
New York
NY
Farmingdale Union Free School District
School district
2019
(not specified)
(not specified)
(not specified)
Nassau County; Town of Babylon
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$9,991,816
$3,777,071
$6,214,745
(none)
8615
New York
NY
Fillmore Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Allegany County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$35,293
Entered into by county/town/city IDAs; The District is unable to quantify the amount of taxes that have been abated under this program.
8616
New York
NY
Fonda-Fultonville Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Montgomery County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$466,016
$126,399
$339,617
(none)
8617
New York
NY
Frontier Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
Title I of Article 18-A of General Municipal Law of the State of New York (collectively "the Act"; Section 412-a of the New York State Real Property Tax Law; Section 874 of the Act
The Town of Hamburg
Real Property Tax
Payment In Lieu of Taxes (PILOT)
Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement.
$863,553
$0
$863,553
Entered into by county/town/city IDAs.
8618
New York
NY
Fulton City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Fulton City School District
Property Tax
(not specified)
(not specified)
$835,026
$621,375
$213,651
Agreement entered into in partnership with the Oswego County IDA and the City of Fulton.
8619
New York
NY
Garden City Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County
Real Property Tax
(not specified)
(not specified)
$8,165,107
$3,828,316
$4,336,791
(none)
8620
New York
NY
Gates Chili Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York State General Municipal Law 858
Monroe County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,420,286
$2,632,497
$1,787,789
Entered into by county/town/city IDAs; Reimbursement/offset and net revenue loss are all approximate amounts.
8621
New York
NY
General Brown Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Jefferson County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$103,180
$64,000
$39,180
Entered into by county/town/city IDAs.
8622
New York
NY
Geneva City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Geneva City School District; Ontario County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,954,681
$664,163
$1,290,518
Agreement entered into in partnership with the Ontario County IDA.
8623
New York
NY
Glen Cove City School District
School district
2019
Real Property Tax Abatment Agreements
(not specified)
Article 18-A of General Municipal Law of New York StateArticle 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 922.
Glen Cove City School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$5,034,939
$3,453,595
$1,581,344
Agreement entered into in partnership with the Nassau County IDA and the City of Glen Cove.
8624
New York
NY
Glens Falls City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Various Counties in New York
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$421,824
$320,895
$100,929
(none)
8625
New York
NY
Gorham-Middlesex Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Gorham-Middlesex Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$415,676
$147,136
$268,540
Agreement entered into in partnership with the Ontario County IDA.
8626
New York
NY
Goshen Central School District
School district
2019
(not specified)
General Economic Development
New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874
Orange County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$856,514
$661,980
$194,534
Entered into by county/town/city IDAs.
8627
New York
NY
Gouverneur Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
Real estate development (residential)
New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874
The Town of Fowler
Real Property Tax; Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$27,631
$13,121
$14,510
(none)
8628
New York
NY
Great Neck Union Free School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874
Nassau County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$6,680,450
$3,953,907
$2,726,543
Entered into by county/town/city IDAs.
8629
New York
NY
Greater Johnstown School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Fulton County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$224,684
$134,847
$89,837
(none)
8630
New York
NY
Greece Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Greece Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,782,934
$3,462,050
$320,884
Agreement entered into in partnership with the Monroe County IDA.
8631
New York
NY
Groton Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York State General Municipal Law 858
Tompkins County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$10,664
$2,931
$7,733
Entered into by county/town/city IDAs.
8632
New York
NY
Guilderland Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Albany County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$39,509
$39,509
$0
(none)
8633
New York
NY
Half Hollow Hills Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Huntington
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$200,239
$88,220
$112,019
Entered into by county/town/city IDAs.
8634
New York
NY
Half Hollow Hills Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Suffolk County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,201,673
$2,093,956
$2,107,717
Entered into by county/town/city IDAs.
8635
New York
NY
Half Hollow Hills Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Babylon
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$6,816,388
$2,275,573
$4,540,815
Entered into by county/town/city IDAs.
8636
New York
NY
Hamburg Central School District
School district
2019
Property Tax Abatement Program
General Economic Development
An Act of the New York State Legislature
The Town of Hamburg
Property Tax
(not specified)
(not specified)
$119,000
$0
$119,000
Entered into by county/town/city IDAs; Because the abated amounts are spread across the District’s entire tax base, there is no impact on the overall Property Tax collected.
8637
New York
NY
Hamilton Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
Title 1 of Article 18-A of the General Municipal Law of the State of New York State, under the authority of New York State General Municipal Law Section 898-b
Madison County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$20,856
$0
$20,856
Entered into by county/town/city IDAs.
8638
New York
NY
Harborfields Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
Suffolk County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$18,659
$12,128
$6,531
Entered into by county/town/city IDAs.
8639
New York
NY
Harpursville Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Broome County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$18,459
$9,413
$9,046
(none)
8640
New York
NY
Hauppauge Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 898-b; under the authority of New York State General Municipal Law Section 911-A
Suffolk County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$923,495
$346,416
$577,079
Entered into by county/town/city IDAs.
8641
New York
NY
Hauppauge Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 898-b; under the authority of New York State General Municipal Law Section 911-A
Town Of Islip
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,350,013
$1,515,115
$2,834,898
Entered into by county/town/city IDAs.
8642
New York
NY
Hauppauge Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 898-b; under the authority of New York State General Municipal Law Section 911-A
The Town of Smithfield
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$9,797,474
$4,158,984
$5,638,490
Entered into by county/town/city IDAs.
8643
New York
NY
Haverstraw-Stony Point Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law
Rockland County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,954,656
$2,184,774
$769,882
Entered into by county/town/city IDAs.
8644
New York
NY
Hempstead Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$6,719,465
The amount of property tax revenue that was reduced as a result of these programs is not available; Entered into by county/town/city IDAs.
8645
New York
NY
Hendrick Hudson Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York Real Property Tax Law Section 485; New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874
Hendrick Hudson Central School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$8,823,666
$2,046,842
$6,776,824
(none)
8646
New York
NY
Herkimer Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Herkimer County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$874,014
$24,014
$850,000
Gross/net revenue losses are approximate amounts.
8647
New York
NY
Hewlett-Woodmere Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 905
The Town of Hempstead
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$207,386
$103,693
$103,693
Entered into by county/town/city IDAs.
8648
New York
NY
Hicksville Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
New York State Real Property Tax Law Section 412-a
Nassau County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$8,285,052
$3,156,666
$5,128,386
Entered into by county/town/city IDAs.
8649
New York
NY
Highland Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Ulster County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$51,280
$11,473
$39,807
Gross/net revenue losses are approximate amounts.
8650
New York
NY
Hilton Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Hilton Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$78,651
$30,345
$48,306
Agreement entered into in partnership with the Monroe County IDA.
8651
New York
NY
Holley Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Holley Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$99,380
$88,356
$11,024
Agreement entered into in partnership with the Orleans County IDA.
8652
New York
NY
Homer Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York State General Municipal Law 858; Chapter 535 of the 1971 Laws of New York State
Cortland County; The Village of Homer
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$53,742
$28,065
$25,677
Partially entered into by county/town/city IDAs.
8653
New York
NY
Honeoye Falls-Lima Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Honeoye-Falls Lima Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$77,820
$77,795
$25
Agreement entered into in partnership with the Monroe County IDA.
8654
New York
NY
Hoosick Falls Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Rensselaer County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$10,960
$6,576
$4,384
(none)
8655
New York
NY
Hornell City School District
School district
2019
(not specified)
General Economic Development
(not specified)
The City of Hornell
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$313,565
$201,850
$111,715
Entered into by county/town/city IDAs.
8656
New York
NY
Horseheads Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Horseheads Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,548,355
$998,491
$1,549,864
Agreement entered into in partnership with the Chemung County IDA.
8657
New York
NY
Hudson City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Columbia County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$528,671
$184,197
$344,474
(none)
8658
New York
NY
Huntington Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Suffolk County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$167,953
$87,050
$80,903
Entered into by county/town/city IDAs.
8659
New York
NY
Iroquois Central School District
School district
2019
(not specified)
General Economic Development
Chapter 565 of the Laws of 1970 of the State of New York pursuant to Title I of Article 18-A of General Municipal Law of the State of New York (collectively “the Act”); New York State Real Property Tax Law, Section 412-a; The Act Section 874
Erie County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement.
$158,980
$0
$158,980
Entered into by county/town/city IDAs.
8660
New York
NY
Island Park Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
General Municipal Law Section 925-1
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$220,840
$131,205
$89,635
(none)
8661
New York
NY
Islip Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
General Municipal Law Section 925-1
The Town of Islip
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$500,410
$208,939
$291,471
Entered into by county/town/city IDAs.
8662
New York
NY
Ithaca City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York State General Municipal Law 858; Chapter 535 of the 1971 Laws of New York State
Tompkins County; the City of Ithica; the Town of Ithica
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,748,165
$1,346,937
$1,401,228
Partially entered into by county/town/city IDAs.
8663
New York
NY
Jamestown City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Chautauqua County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,574,000
Gross revenue loss, reimbursement/offset, and net revenue loss amounts are all approximate amounts.
8664
New York
NY
Jericho Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,786,457
$1,656,400
$2,130,057
Entered into by county/town/city IDAs.
8665
New York
NY
Johnson City Central School District
School district
2019
Property Tax Abatement Program
General Economic Development
(not specified)
Broome County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$711,328
$404,323
$307,005
(none)
8666
New York
NY
Jordan-Elbridge Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Jordan-Elbridge Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$671,671
$456,729
$214,942
Agreement entered into in partnership with the Onondaga County IDA.
8667
New York
NY
Kenmore-Tonawanda Union Free School District
School district
2019
(not specified)
General Economic Development
(not specified)
Erie County
Property Tax
(not specified)
(not specified)
$1,532,000
$0
$1,532,000
Because the abated amounts are spread across the District’s entire tax base, there is no impact on the overall Property Tax collected; Entered into by county/town/city IDAs.
8668
New York
NY
Kinderhook Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Columbia County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$89,474
$46,358
$43,116
(none)
8669
New York
NY
Kingston City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Ulster County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,787,873
$1,141,208
$3,646,665
(none)
8670
New York
NY
Lackawanna City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
(not specified)
(not specified)
Lackawanna City School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$61,603
At this time, the District is unable to quantify the amount of taxes that have been abated under these programs.
8671
New York
NY
Lackawanna City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
Energy production
(not specified)
Erie County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$74,189
At this time, the District is unable to quantify the amount of taxes that have been abated under these programs; Entered into by county/town/city IDAs.
8672
New York
NY
Lancaster Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
The Town of Lancaster; Erie County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,866,059
$1,722,721
$1,143,338
Entered into by county/town/city IDAs.
8673
New York
NY
Lansingburgh Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law
The City of Troy
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$332,021
$119,255
$212,766
(none)
8674
New York
NY
Lawrence Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County; the Town of Hempstead
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,222,754
$586,052
$636,702
Entered into by county/town/city IDAs.
8675
New York
NY
Le Roy Central School District
School district
2019
(not specified)
General Economic Development
Chapter 565 of the Laws of 1970 of the State of New York pursuant to Title I of Article 18-A of General Municipal Law of the State of New York (collectively “the Act”); Article 412-a of the New York Real Property Tax Law; Article 874 of the Act
Genesee County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement.
$6,175
$0
$6,175
Entered into by county/town/city IDAs.
8676
New York
NY
Levittown Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Hempstead
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$344,451
$162,545
$181,906
Entered into by county/town/city IDAs.
8677
New York
NY
Levittown Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$107,039
Gross revenue loss not specified, therefore the net revenue loss cannot be determined; Entered into by county/town/city IDAs.
8678
New York
NY
Liberty Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
Liberty Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$527,202
$436,867
$90,335
(none)
8679
New York
NY
Lindenhurst Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Babylon
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$468,714
$153,615
$315,099
Entered into by county/town/city IDAs.
8680
New York
NY
Little Falls City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Herkimer County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$313,136
$125,976
$187,160
Entered into by county/town/city IDAs.
8681
New York
NY
Livonia Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Livonia Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$96,687
$96,687
$0
Agreement entered into in partnership with the Livingston County IDA.
8682
New York
NY
Lockport City School District
School district
2019
(not specified)
General Economic Development
(not specified)
Niagra County; the Town of Lockport
Property Tax
(not specified)
(not specified)
$377,000
$0
$377,000
Entered into by county/town/city IDAs; Because the abated amounts are spread across the District’s entire tax base, there is no impact on the overall Property Tax collected.
8683
New York
NY
Locust Valley Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$820,377
Gross revenue loss not specified therefor net revenue loss cannot be determined.
8684
New York
NY
Long Beach City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$360,793
$152,189
$208,604
Entered into by county/town/city IDAs.
8685
New York
NY
Longwood Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Brookhaven
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,356,383
Gross revenue loss not specified, therefore the net revenue loss cannot be determined; Entered into by county/town/city IDAs.
8686
New York
NY
Lowville Academy and Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Lewis County; other various municipalities
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$682,120
$0
$682,120
Entered into by county/town/city IDAs.
8687
New York
NY
Lynbrook Union Free School District
School district
2019
(not specified)
(not specified)
(not specified)
The Town of Hempstead
Property Tax
(not specified)
(not specified)
$89,904
$49,628
$40,276
(none)
8688
New York
NY
Lynbrook Union Free School District
School district
2019
(not specified)
(not specified)
(not specified)
The Town of Hempstead
Property Tax
(not specified)
(not specified)
$4,436,874
$0
$4,436,874
(none)
8689
New York
NY
Lyons Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Lyons Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$182,257
$155,700
$26,557
Agreement entered into in partnership with the Wayne County IDA.
8690
New York
NY
Maine-Endwell Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Broome County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$249,317
$132,083
$117,234
Entered into by county/town/city IDAs.
8691
New York
NY
Malone Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Franklin County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$451,381
$98,917
$352,464
(none)
8692
New York
NY
Manhasset Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
New York Private Housing Finance Law Section 577
The Town of North Hempstead
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$358,903
$28,686
$330,217
(none)
8693
New York
NY
Marlboro Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Ulster County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,372,429
$1,192,429
$1,180,000
Gross/net revenue loss are approximate amounts.
8694
New York
NY
Massena Central School District
School district
2019
Property Tax Abatement Programs
General Economic Development
(not specified)
(not specified)
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$377,000
$293,000
$84,000
Unclear which government entity granted the abatements; Gross revenue loss; reimbursement/offset; and net revenue loss are all approximate amounts.
8695
New York
NY
Mechanicville City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
City of Mechanicville
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$87,717
$57,733
$29,984
(none)
8696
New York
NY
Mechanicville City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
City of Mechanicville
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$237,832
$154,439
$83,393
Entered into by county/town/city IDAs.
8697
New York
NY
Medina Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Medina Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$836,170
$583,383
$252,787
Agreement entered into in partnership with the Orleans County IDA.
8698
New York
NY
Middle Country Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 892
The Town of Brookhaven
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$805,988
$170,248
$635,740
Entered into by county/town/city IDAs.
8699
New York
NY
Middletown Enlarged City School District
School district
2019
(not specified)
(not specified)
Title 1 of Article 18-A of the General Municipal Law of the State of New York
Orange County; City of Middletown; Town of Walkhill
(not specified)
(not specified)
(not specified)
$1,171,232
$525,513
$645,719
Entered into by county/town/city IDAs; Gross revenue loss not specified in report but sum was added by me.
8700
New York
NY
Mineola Union Free School District
School district
2019
(not specified)
(not specified)
(not specified)
(not specified)
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,298,358
Unclear which government entity granted the abatements.
8701
New York
NY
Minisink Valley Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874
Orange County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$939,613
$876,256
$63,357
Entered into by county/town/city IDAs.
8702
New York
NY
Monroe County
County
2019
Sales Tax Abatement
General Economic Development
(not specified)
Imagine Monroe
Sales Tax
(not specified)
(not specified)
$1,100,000
$0
$1,100,000
(none)
https://www.monroecounty.gov/finance
8703
New York
NY
Monroe County
County
2019
18A - PILOTs
General Economic Development
(not specified)
Imagine Monroe
Property Tax
(not specified)
(not specified)
$4,500,000
$0
$4,500,000
(none)
https://www.monroecounty.gov/finance
8704
New York
NY
Monroe County
County
2019
Shelter Rent
Housing
(not specified)
Imagine Monroe
Property Tax
(not specified)
(not specified)
$1,700,000
$0
$1,700,000
(none)
https://www.monroecounty.gov/finance
8705
New York
NY
Monroe-Woodbury Central School District
School district
2019
(not specified)
General Economic Development
New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874
Orange County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,217,054
$212,175
$1,004,879
Entered into by county/town/city IDAs.
8706
New York
NY
Monticello Central School District
School district
2019
(not specified)
(not specified)
Title 1 of Article 18-A of the General Municipal Law of the State of New York under the authority of New York State General Municipal Law
Sullivan County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$6,341,168
$2,128,473
$4,212,695
Entered into by county/town/city IDAs.
8707
New York
NY
Moravia Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Moravia Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$18,879
$18,121
$758
Agreement entered into in partnership with the Cayuga County IDA.
8708
New York
NY
Mount Pleasant Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
New York Private Housing Finance Law, Section 577(1)(a)
The Town of Mount Pleasant
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$29,081
$4,061
$25,020
(none)
8709
New York
NY
Mount Vernon City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
Title 1 of Article 18-A of the General Municipal Law of the State of New York, as amended; Chapter 786 of the 1976 Law of New York under the authority of New York State General Municipal Law Section 911-a and 898-b
Mount Vernon
Revenue Bonds; Sales Tax; Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,102,740
$942,184
$2,160,556
Entered into by county/town/city IDAs.
8710
New York
NY
Nanuet Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
General Municipal Law Section 925-1
Rockland County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$7,984,666
$4,457,202
$3,527,464
(none)
8711
New York
NY
Nassau County
County
2019
Various PILOT Agreements
General Economic Development
Real Property Tax Law, Section 412-a and General Municipal Law, Section 874
County of Nassau Industrial Development Agency (IDA)
Real Estate Property Tax; Sales Tax
Tax abatement; Tax Exemption; PILOT
There are provisions for recapture.
$14,438,000
$0
$14,438,000
All individual programs are reported in CAFR.
https://www.nassaucountyny.gov/4517/Financial-Reports
8712
New York
NY
Nassau County
County
2019
Various PILOT Agreements
Construction/rehabilitation
Real Property Tax Law, Section 412-a and General Municipal Law, Section 874
Town of Hempstead Industrial Development Agency (IDA)
Real Estate Property Tax
Tax abatement (PILOT)
There are provisions for recapture.
$8,352,000
$0
$8,352,000
All individual programs are reported in CAFR. PILOT payments must be remitted to Nassau County.
https://www.nassaucountyny.gov/4517/Financial-Reports
8713
New York
NY
Nassau County
County
2019
Various PILOT Agreements
General Economic Development
Real Property Tax Law, Section 412-a and General Municipal Law, Section 874
Glen Cove Industrial Development Agency (IDA)
Real Estate Property Tax
Tax abatement (PILOT)
There are provisions for recapture.
$1,778,000
$0
$1,778,000
All individual programs are reported in CAFR. PILOT payments must be remitted to Nassau County.
https://www.nassaucountyny.gov/4517/Financial-Reports
8714
New York
NY
New Hartford Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Oneida County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,041,456
$741,723
$1,299,733
(none)
8715
New York
NY
New Paltz Central School District
School district
2019
(not specified)
(not specified)
Title 1 of Article 18-A of the General Municipal Law of the State of New York under the authority of New York State General Municipal Law
Ulster County
Property Tax
(not specified)
(not specified)
$793,312
$408,203
$385,109
Entered into by county/town/city IDAs.
8716
New York
NY
New Rochelle City School District
School district
2019
(not specified)
(not specified)
(not specified)
City School District Of New Rochelle
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$15,029,538
$2,299,743
$12,729,795
Agreement entered into in partnership with the City of New Rochelle IDA.
8717
New York
NY
New York
State
2019
Low Income Housing Credit
Affordable Housing
State Tax Law: Article 22, Section 606(x); Article 9-A, Section 210-B(15); Article 33, Section 1511(n); Article 1, Section 18
State of New York
Personal Income Tax; Corporate Franchise Tax; Insurance Tax
Tax Credit
(not specified)
$38,000,000
$0
$38,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8718
New York
NY
New York
State
2019
Brownfields
Brownfield rehabilitation
State Tax Law: Article 22, Section 606(dd), 606(ee), and 606(ff); Article 9-A, Section 210-B(17), 210-B(18) and 210-B(19); Article 33, Section 1511(u), 1511(v), and 1511(w); Article 9, Section 187-G, 187-H, and 187-I
State of New York
Personal Income Tax; Corporate Franchise Tax; Insurance Tax; Corporate Tax
Tax Credit
(not specified)
$130,000,000
$0
$130,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8719
New York
NY
New York
State
2019
Film & Commercial Production Credit
Film, TV, and/or media
State Tax Law: Article 22, Section 606(gg), 606(jj) and 606(qq); Article 9-A, Section 210-B(20), Section 210-B(23) and Section 210-B(32); Article 1, Section 24, 28, and 31
State of New York
Personal Income Tax; Corporate Franchise Tax
Tax Credit
(not specified)
$758,000,000
$0
$758,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8720
New York
NY
New York
State
2019
Various other tax abatement programs
General Economic Development
(not specified)
State of New York
multiple
Multiple
(not specified)
$18,000,000
$0
$18,000,000
These include the Workers with Disabilities Tax Credits, the Employee Training Incentive Program, the Musical and Theatrical Production Credit, the Excelsior Business Program (formerly START-UP NY), Tax Elimination Credit, and the Historical Homeowners Rehabilitation Tax Credit.
https://www.osc.state.ny.us/reports/finance
8721
New York
NY
New York
State
2019
Qualified Empire Zones Enterprise (QEZE)
General Economic Development (EZ)
State Tax Law: Article 22, Section 606(bb) and 606(cc); Article 28, Section 1119(d); Article 9-A, Section 210-B(5) and 210-B(6); Article 9, Section 187-J; Article 33, Section 1511(r) and 1511(s)
State of New York
Personal Income Tax; Sales and Use Tax; Corproate Franchise Tax; Bank and Insurance Taxes; Corporate Tax
Tax Credit
(not specified)
$86,000,000
$0
$86,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8722
New York
NY
New York
State
2019
Empire Zones (EZ)
General Economic Development (EZ)
State Tax Law: Article 22, Section 606(j)(1), 606(k) and 606(l); Article 9-A, Section 210-B(3&4) and 210-B(46); Article 33, Section 1511(g) and 1511(h); Article 9, Section 187-K, 187-L, and 187-M
State of New York
Personal Income Tax; Corporate Franchise Tax; Bank and Insurance Taxes; Corporate Tax
Tax Credit
(not specified)
$143,000,000
$0
$143,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8723
New York
NY
New York
State
2019
Industrial Development Agencies (IDAs)
Industrial development
State Tax Law: Article 28, Section 1116(a)(1)
State of New York
Sales and Use Tax
Tax Exemption
(not specified)
$88,000,000
$0
$88,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8724
New York
NY
New York
State
2019
New York Youth Jobs Program (formerly Urban Youth Job Program)
Job Creation/Retention
State Tax Law: Article 22, Section 606(tt); Article 9-A, Section 210-B(36)
State of New York
Personal Income Ttax; Corporate Franchise Tax
Tax Credit
(not specified)
$40,000,000
$0
$40,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8725
New York
NY
New York
State
2019
Excelsior Jobs Program and Empire State Job Retention Program Credit
Job Creation/Retention
State Tax Law: Article 22, Section 606(qq) and Section 606(tt); Article 9-A, Section 210-B(31) and Section 210-B(37); Article 33, Section 1511(y) and Section 1511(bb)
State of New York
Personal Income Tax; Corporate Francise Tax; Bank Tax; Insurance Tax
Tax Credit
(not specified)
$168,000,000
$0
$168,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8726
New York
NY
New York City
Municipality
2019
Major Capital Improvement (MCI) Program
Affordable Housing
NYS RTPL Laws of 2015, Chapter 20 (Part A, §65).
New York, New York
Real Property Tax
Tax Credit
(not specified)
$11,700,000
$0
$11,700,000
(none)
8727
New York
NY
New York City
Municipality
2019
Relocation and Assistance Programs (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
NYC Administrative Code: Title 11, Chapter 6, Subchapter 3, Part 4, Section 11-643.9, 11-1105.211-1105.3.
New York, New York
General Corporation Tax; Banking Corporation Tax; Unincorporated Business Tax; Utility Tax
Tax Credit
(not specified)
$33,000,000
$0
$33,000,000
(none)
8728
New York
NY
New York City
Municipality
2019
Division of Alternative Management Programs
Community development
Housing Finance Law: Article XI: Section 577.
New York, New York
Real Property Tax
Reduction in assessed value
(not specified)
$48,600,000
$0
$48,600,000
(none)
8729
New York
NY
New York City
Municipality
2019
The Commercial Revitalization (CRP) and Commercial Expansion (CEP) Programs
Construction/rehabilitation
The CRP is governed by the NYS RPTL: Title 4; the CEP is governed by the NYS RPTL: Title 4a.
New York, New York
Real Property Tax
Reduction in assessed value
(not specified)
$15,200,000
$0
$15,200,000
(none)
8730
New York
NY
New York City
Municipality
2019
Urban Development Action Area Programs
Construction/rehabilitation
General Municipal Law 696: Article 16
New York, New York
Real Property Tax
Reduction in assessed value
(not specified)
$21,200,000
$0
$21,200,000
(none)
8731
New York
NY
New York City
Municipality
2019
Low Income Housing Program 420-C
Construction/rehabilitation
NYS RPTL: Article 4, Title 2, Section 420c
New York, New York
Real Property Tax
Reduction in assessed value
(not specified)
$273,300,000
$0
$273,300,000
(none)
8732
New York
NY
New York City
Municipality
2019
J51 Program
Construction/rehabilitation
New York State (NYS) Real Property Tax Law (RPTL): Article 4, Title 2, Section 489 and the NYC Administrative Code, Title 11, Chapter 2, Subchapter 2, Parts 1, 11-242, 11-243, 11-244 and 11-245.8
New York, New York
Real Property Tax
Tax Credit; reduction in assessed value
(not specified)
$297,900,000
$0
$297,900,000
(none)
8733
New York
NY
New York City
Municipality
2019
Industrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP)
Construction/rehabilitation
NYS RPTL: Article 4, Title 2F, Section 489; aaaaaa-kkkkkk the NYC Administrative Code: Title 11, Chapter 2, Subchapter 2, Part 5
New York, New York
Real Property Tax
Tax Credit
(not specified)
$794,500,000
$0
$794,500,000
(none)
8734
New York
NY
New York City
Municipality
2019
Commercial Conversion Programs 421-a, 421-b and 421-g
Construction/rehabilitation
NYS RPTL: Article 4, Title 2, Sections 421-a, 421-b, and 421-g.
New York, New York
Real Property Tax
Tax Credit; reduction in assessed value
(not specified)
$1,641,100,000
$0
$1,641,100,000
(none)
8735
New York
NY
New York City
Municipality
2019
Solar Electric Generating System (SEGS) Abatement Program
Energy production
RPTL: Title 4C (499 aaaa - 499 gggg) parcel
New York, New York
Real Property Tax
Tax Credit; reduction in assessed value
(not specified)
$15,400,000
$0
$15,400,000
(none)
8736
New York
NY
New York City
Municipality
2019
Build NYC Tax Abatement Program
General Economic Development
Section 411 of the New York Not-forprofit Law
New York, New York
Mortgage Recording Tax
Tax Exemption
A change in the utilization of the facility that compromises the tax exempt status of the underlying tax exempt debt, the sale of the property, absent specific preauthorization, that includes the maintenance of the original tax exempt utilization of the property and/or the bankruptcy or cessation of operations of the facility/entity. Projects are subject to a benefit recapture period of ten years.
$5,136,000
$0
$5,136,000
(none)
8737
New York
NY
New York City
Municipality
2019
Commercial Growth and Industrial Incentive Programs
General Economic Development
Industrial Development Act of 1969 as governed by Article 18-A of the General Municipal Law(
New York, New York
Real Preoprty Tax; State and Local Sales Tax; Mortgage Recording Tax
Payment In Lieu of Taxes (PILOT)
Program participants are required to adhere to various lease provisions as a prerequisite to receive abatement benefits. The lease provisions authorize benefit recapture in the case of non-compliance.
$114,323,000
$0
$114,323,000
(none)
8738
New York
NY
New York City
Municipality
2019
Sports Arena Used by the NHL and NBA
Sports and other mega events
NYS RPTL: Section 429.
New York, New York
Real Property Tax
Reduction in assessed value
(not specified)
$43,100,000
$0
$43,100,000
(none)
8739
New York
NY
New York City
Municipality
2019
Urban Development Corporation (currently known as Empire State Development Corporation [ESDC])
Construction/rehabilitation
McKinney’s Unconsolidated Laws of NY: Section 6252.
State of New York
Real Preoprty Tax; State and Local Sales Tax; Mortgage Recording Tax
(not specified)
(not specified)
$325,700,000
$0
$325,700,000
(none)
8740
New York
NY
New York City
Municipality
2019
Battery Park City Authority (The Authority)
General Economic Development
Public Authority Law: Section 1981.
State of New York
Real Preoprty Tax; State and Local Sales Tax; Mortgage Recording Tax
(not specified)
(not specified)
$162,200,000
$0
$162,200,000
(none)
8741
New York
NY
Newark Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Newark Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$178,880
$97,087
$81,793
Agreement entered into in partnership with the Wayne County IDA.
8742
New York
NY
Newark Valley Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Tioga County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$30,085
$3,000
$27,085
Entered into by county/town/city IDAs.
8743
New York
NY
Newburgh Enlarged City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
Real estate development (residential)
Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law
Orange County; the Town of Newburgh; the Town of New Windsor; the City of Newburgh
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,641,787
$1,847,996
$2,793,791
Partially entered into by county/town/city IDAs.
8744
New York
NY
Niagara Falls City School District
School district
2019
(not specified)
General Economic Development
(not specified)
The City of Niagara Falls; Niagara County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,579,777
$1,160,368
$1,419,409
Partially entered into by county/town/city IDAs.
8745
New York
NY
Niagara Wheatfield Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Niagara County Industrial Development Agency
Property Tax
(not specified)
(not specified)
$4,171,389
$1,565,380
$2,606,009
(none)
8746
New York
NY
Niskayuna Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Niskayuna
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$240,780
$232,264
$8,516
(none)
8747
New York
NY
North Bellmore Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Hempstead
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$68,755
$9,318
$59,437
(none)
8748
New York
NY
North Colonie Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Colonie
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,093,457
$251,010
$842,447
(none)
8749
New York
NY
North Rose-Wolcott Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
North Rose-Wolcott Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$75,196
$49,243
$25,953
Agreement entered into in partnership with the Wayne County IDA.
8750
New York
NY
North Syracuse Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Onondaga County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$947,512
$351,200
$596,312
Entered into by county/town/city IDAs; Reimbursement/offset and net revenue loss are all approximate amounts.
8751
New York
NY
North Tonawanda City School District
School district
2019
(not specified)
General Economic Development
(not specified)
City of North Tonawanda; Niagara County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$302,763
$221,236
$81,527
Partially entered into by county/town/city IDAs.
8752
New York
NY
Northern Adirondack Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Clinton County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$6,492,144
$1,059,549
$5,432,595
(none)
8753
New York
NY
Norwich City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Chenango County; City of Norwich
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$29,245
$1,998
$27,247
Partially entered into by county/town/city IDAs.
8754
New York
NY
Norwich City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Chenango County; City of Norwich
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$37,524
$28,717
$8,807
Partially entered into by county/town/city IDAs.
8755
New York
NY
Norwood-Norfolk Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
St. Lawrence County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$72,675
$34,000
$38,675
Entered into by county/town/city IDAs; Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
8756
New York
NY
Nyack Union Free School District
School district
2019
(not specified)
General Economic Development
Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law
Rockland County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$332,438
$54,907
$277,531
(none)
8757
New York
NY
Oceanside Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 905
Nassau County; the Town of Hempstead
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$665,369
$241,763
$423,606
Partially entered into by county/town/city IDAs.
8758
New York
NY
Odessa-Montour Central School District
School district
2019
Payment in Lieu of Taxes
General Economic Development
New York State General Municipal Law Section 858
Schuyler County; the Town of Montour
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$26,636
$1,617
$25,019
Partially entered into by county/town/city IDAs.
8759
New York
NY
Olean City School District
School district
2019
(not specified)
(not specified)
(not specified)
The City of Olean
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$26,674
The amount of Property Tax that would be collected if this agreement was not in place is not known; Partially entered into by county/town/city IDAs.
8760
New York
NY
Olean City School District
School district
2019
(not specified)
General Economic Development
(not specified)
Cattaraugus County; the City Olean
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$26,674
$19,295
$7,379
Partially entered into by county/town/city IDAs.
8761
New York
NY
Onteora Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Ulster County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$14,835
Gross revenue loss not specified therefore net revenue loss cannot be determined.
8762
New York
NY
Oppenheim-Ephratah-St. Johnsville Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Fulton County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$40,132
$3,317
$36,815
(none)
8763
New York
NY
Orchard Park Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Erie County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,166,431
$688,030
$478,401
Entered into by county/town/city IDAs.
8764
New York
NY
Ossining Union Free School District
School district
2019
(not specified)
Real estate development (residential)
Article V or Article XI of the Private Housing Finance Law of the State of New York
The City of Ossining
Real Property Tax
Payment In Lieu of Taxes (PILOT)
Payment in lieu of taxes continues until the property no longer provides the required Affordable Housing or no longer complies with the requirements of the PHFL.
$1,437,841
$484,340
$953,501
(none)
8765
New York
NY
Oswego City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Oswego City School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$27,442,166
$20,925,856
$6,516,310
Agreement entered into in partnership with the Oswego County IDA.
8766
New York
NY
Owego-Apalachin Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Tioga County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$5,805,683
$3,719,575
$2,086,108
Entered into by county/town/city IDAs.
8767
New York
NY
Palmyra-Macedon Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Various Towns in New York
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$164,734
$0
$164,734
Report does not specify the pilot
8768
New York
NY
Patchogue-Medford Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Brookhaven; Suffolk County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$416,514
$208,257
$208,257
(none)
8769
New York
NY
Pearl River Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
General Municipal Law Section 925-1
Rockland County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$935,492
$370,908
$564,584
(none)
8770
New York
NY
Peekskill City School District
School district
2019
(not specified)
(not specified)
Title 1 of Article 18-A of the General Municipal Law of the State of New York
The City of Peekskill
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$22,867,484
$3,796,362
$19,071,122
Entered into by county/town/city IDAs.
8771
New York
NY
Pembroke Central School District
School district
2019
(not specified)
General Economic Development
Chapter 565 of the Laws of 1970 of the State of New York pursuant to Title I of Article 18-A of General Municipal Law of the State of New York (collectively “the Act”); New York State Real Property Tax Law, Section 412-a; The Act Section 874; Subdivision 1(b) of Section 577 of General Municipal Law of the State of New York
Genesee County; The Town of Batavia
Real Property
Payment In Lieu of Taxes (PILOT)
Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement.
$141,449
$0
$141,449
Partially entered into by county/town/city IDAs.
8772
New York
NY
Penfield Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Penfield Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$182,853
$149,331
$33,522
Agreement entered into in partnership with the Monroe County IDA.
8773
New York
NY
Penn Yan Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Penn Yan Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$678,678
$361,936
$316,742
Agreement entered into in partnership with the Yates County IDA.
8774
New York
NY
Perry Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Perry Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$82,483
$59,873
$22,610
Agreement entered into in partnership with the Wyoming County IDA.
8775
New York
NY
Peru Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Clinton County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$211,991
$103,444
$108,547
(none)
8776
New York
NY
Phelps-Clifton Springs Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Phelps-Clifton Springs Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$50,460
$5,201
$45,259
Agreement entered into in partnership with the Ontario County IDA.
8777
New York
NY
Pine Bush Central School District
School district
2019
Various Property Tax Abatement Programs
(not specified)
Article 412-a of the Real Property Tax Law; General Municipal Law, Section 874
Sullivan County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$8,086
$5,608
$2,478
Entered into by county/town/city IDAs.
8778
New York
NY
Pittsford Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Pittsford Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$107,016
$74,656
$32,360
Agreement entered into in partnership with the Monroe County IDA.
8779
New York
NY
Plainview-Old Bethpage Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State under the authority of New York State General Municipal Law Section 922
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,086,583
$920,000
$1,166,583
Entered into by county/town/city IDAs.
8780
New York
NY
Plattsburgh City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Clinton County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$691,274
$99,508
$591,766
(none)
8781
New York
NY
Port Byron Central School District
School district
2019
(not specified)
General Economic Development
Chapter 535 of the 1971 Laws of New York State
The Town of Mentz
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$13,531
$5,458
$8,073
(none)
8782
New York
NY
Port Chester-Rye Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Village of Port Chester
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,652,800
$1,987,601
$2,665,199
Entered into by county/town/city IDAs.
8783
New York
NY
Port Jervis City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Orange County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$807,171
$469,783
$337,388
(none)
8784
New York
NY
Port Washington Union Free School District
School district
2019
(not specified)
General Economic Development
Article 18-A of the New York State Municipal Law
The Town of North Hempstead; Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,377,919
$1,189,639
$2,188,280
Entered into by county/town/city IDAs.
8785
New York
NY
Poughkeepsie Central School District
School district
2019
(not specified)
General Economic Development
Title I Article 18-A of the General Municipal Law, Chapter 24 of the Consolidated Laws of New York
The City of Poughkeepsie; Dutchess County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,071,167
$441,777
$1,629,390
Entered into by county/town/city IDAs.
8786
New York
NY
Pulaski Academy and Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Oswego County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$521,528
$255,105
$266,423
(none)
8787
New York
NY
Queensbury Union Free School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Warren County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$829,548
$304,399
$525,149
(none)
8788
New York
NY
Ravena-Coeymans-Selkirk Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Bethlehem; The Town of Coeymans
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,440,274
$2,202,201
$238,073
Partially entered into by county/town/city IDAs.
8789
New York
NY
Rensselaer City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Rensselaer City School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$11,632,774
$832,774
$10,800,000
Gross/net revenue loss are approximate amounts.
8790
New York
NY
Riverhead Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Riverhead; Suffolk County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,896,657
$1,200,687
$2,695,970
Partially entered into by county/town/city IDAs.
8791
New York
NY
Rockville Center Union Free School District
School district
2019
Payment in Lieu of Taxes
Real estate development (residential)
(not specified)
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,591,422
$1,258,880
$332,542
Entered into by county/town/city IDAs.
8792
New York
NY
Rome City School District
School district
2019
Various Property Tax Abatement Programs
Real estate development (residential)
Private Housing Finance Law Sections 125 and 577; Article 18-A of the New York State Municipal Law
Oneida County; the City of Rome
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,773,513
$1,365,517
$3,407,996
Partially entered into by county/town/city IDAs.
8793
New York
NY
Romulus Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Romulus Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$123,669
$23,191
$100,478
Agreement entered into in partnership with the Seneca County IDA.
8794
New York
NY
Rondout Valley Central School District
School district
2019
(not specified)
(not specified)
Article 412-a of the Real Property Tax Law; General Municipal Law, Section 874
Rondout Valley Central School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$15,153
The total tax abatement for the year ended June 30, 2019 were determined not to be material as the total amount received as payments in lieu of taxes were only $15,153.
8795
New York
NY
Roosevelt Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Hempstead
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$61,761
$27,743
$34,018
(none)
8796
New York
NY
Roslyn Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$9,566,961
$4,033,446
$5,533,515
Entered into by county/town/city IDAs.
8797
New York
NY
Roxbury Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Delaware County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$28,074
$14,037
$14,037
(none)
8798
New York
NY
Rush-Henrietta Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Rush-Henrietta Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$8,190,697
$6,345,443
$1,845,254
Agreement entered into in partnership with the Monroe County IDA.
8799
New York
NY
Rye City School District
School district
2019
(not specified)
Real estate development (residential)
Article 18-A of the General Municipal Law; Section 577 of the Public Housing Law =
Rye City School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$580,235
$450,785
$129,450
Agreement entered into in partnership with the Westchester County IDA.
8800
New York
NY
Saranac Lake Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Franklin County; Essex County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$230,400
$25,893
$204,507
(none)
8801
New York
NY
Saratoga Springs City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Saratoga County; the City of Saratoga; the Town of Wilton
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$363,570
$182,615
$180,955
(none)
8802
New York
NY
Saugerties Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Ulster County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$971,168
$311,168
$660,000
Gross/net revenue losses are approximate amounts.
8803
New York
NY
Sayville Union Free School District
School district
2019
(not specified)
Construction/rehabilitation
(not specified)
The Town of Islip
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$681,540
$352,040
$329,500
Entered into by county/town/city IDAs.
8804
New York
NY
Schalmont Central School District at Rottderdam
School district
2019
Various Property Tax Abatement Programs
Residential tax relief
(not specified)
Schalmont Central School District at Rottderdam
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$7,875,009
$3,711,617
$4,163,392
(none)
8805
New York
NY
Schenectady City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law
The City of Schenectady
Real Property Tax
Payment In Lieu of Taxes (PILOT)
There are policies for recapture of PILOTs should the applicant not meet certain criteria.
$2,398,193
$0
$2,398,193
Entered into by county/town/city IDAs; Gross/net revenue losses are approximate amounts.
8806
New York
NY
Schoharie Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Schoharie County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,214,605
$1,841,412
$373,193
(none)
8807
New York
NY
Scotia-Glenville Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Schenectady County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,404,141
$982,628
$421,513
(none)
8808
New York
NY
Seneca Falls Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Seneca Falls Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$322,252
$237,272
$84,980
Agreement entered into in partnership with the Seneca County IDA.
8809
New York
NY
Sharon Springs Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Montgomery County; Ostego County; Schoharie County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,111,282
$661,282
$1,450,000
Gross/net revenue losses are approximate amounts.
8810
New York
NY
Shenendehowa Central School District at Clifton Park
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Saratoga County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,862,634
$578,544
$1,284,090
(none)
8811
New York
NY
Sherburne-Earlville Central School District
School district
2019
(not specified)
General Economic Development
Article 18-A of the General Municipal Law
Chenango County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$358,125
$184,672
$173,453
Entered into by county/town/city IDAs.
8812
New York
NY
Shoreham-Wading River Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Town of Brookhaven
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,840,922
The amount by which the district's property tax revenue was reduceed as a result of these abatements was not readily available; Entered into by county/town/city IDAs.
8813
New York
NY
Skaneateles Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Skaneateles Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$227,445
$201,039
$26,406
Agreement entered into in partnership with the Onondaga County IDA.
8814
New York
NY
Smithtown Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of the General Municipal Law of New York State under the authority of New York State General Municipal Law Section 911-A
Suffolk County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,554,718
$571,808
$982,910
Entered into by county/town/city IDAs.
8815
New York
NY
Sodus Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Sodus Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$27,428
$21,007
$6,421
Agreement entered into in partnership with the Wayne County IDA.
8816
New York
NY
Somers Central School District
School district
2019
(not specified)
Real estate development (residential)
Article XI of the New York Private Housing Law; Section 402 of the New York Not-for-Profit Corporation law
Somers Central School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$158,722
$65,978
$92,744
(none)
8817
New York
NY
South Colonie Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
South Colonie Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$912,882
$892,726
$20,156
Agreement entered into in partnership with local IDA.
8818
New York
NY
South Country Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Brookhaven
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$8,477,391
$7,175,019
$1,302,372
Entered into by county/town/city IDAs.
8819
New York
NY
South Jefferson Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Jefferson County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$367,297
$40,999
$326,298
(none)
8820
New York
NY
South Lewis Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Lewis County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$104,121
$63,473
$40,648
(none)
8821
New York
NY
South Orangetown Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Rockland County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,755,629
$70,934
$1,684,695
(none)
8822
New York
NY
Southern Cayuga Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York State General Municipal Law 858
Cayuga County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$40,955
$19,465
$21,490
Entered into by county/town/city IDAs.
8823
New York
NY
Southwestern Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Chautauqua County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$572,000
$151,000
$421,000
Gross revenue loss, reimbursement/offset, and net revenue loss amounts are all approximate amounts.
8824
New York
NY
Spackenkill Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law; the Agriculture and Markets Law; the Transportation Law
Dutchess County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$6,941,443
$4,468,919
$2,472,524
Entered into by county/town/city IDAs.
8825
New York
NY
Spencer Van Etten Central School District
School district
2019
Payment in Lieu of Taxes
General Economic Development
(not specified)
Chemung County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$150,061
$98,192
$51,869
Entered into by county/town/city IDAs.
8826
New York
NY
Spencerport Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Spencerport Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,756,206
$961,114
$795,092
Agreement entered into in partnership with the Monroe County IDA.
8827
New York
NY
Stockbridge Valley Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
NY State Real Property Tax Law Section 487
Stockbridge Valley Central School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$186,156
$34,501
$151,655
(none)
8828
New York
NY
Suffolk County
County
2019
Various PILOT Agreements
General Economic Development
Section 485b of the NYS Real Property Tax Law
Suffolk County, New York
Property Tax; Sales Tax
Tax Abatement
SCIDA projects receiving property tax relief are subject to recapture of benefits in the case of: sale or closure of the facility, significant change in use of the facility, significant employment reductions, or failure to comply with terms of the abatement agreement.
$2,880,765
$2,527,267
$353,498
Abated by county Industrial Development Agency (SCIDA)
8829
New York
NY
Suffolk County
County
2019
Various PILOT Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Babylon, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$3,016,676
$2,402,597
$614,079
Abated by town Industrial Development Agency (IDA)
8830
New York
NY
Suffolk County
County
2019
Various PILOT Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Islip, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$3,017,275
$2,044,707
$972,568
Abated by town Industrial Development Agency (IDA)
8831
New York
NY
Suffolk County
County
2019
Various PILOT Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Riverhead, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$3,978,323
$42,772
$3,935,551
Abated by town Industrial Development Agency (IDA)
8832
New York
NY
Suffolk County
County
2019
Various PILOT Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Brookhaven, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$5,481,158
$2,419,142
$3,062,016
Abated by town Industrial Development Agency (IDA)
8833
New York
NY
Sullivan West Central School District
School district
2019
(not specified)
General Economic Development
Title I Article 18-A of the General Municipal Law of the State of New York
Sullivan County; Delaware County
Property Tax
(not specified)
(not specified)
$321,714
$230,962
$90,752
Entered into by county/town/city IDAs.
8834
New York
NY
Susquehanna Valley Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Broome County; the Town of Conklin; the Town of New York
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,824,525
$566,888
$1,257,637
Partially entered into by county/town/city IDAs.
8835
New York
NY
Sweet Home Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
The Town of Amherst
Real Property Tax
(not specified)
(not specified)
$337,000
$0
$337,000
Entered into by county/town/city IDAs; Because the abated amounts are spread across the District’s entire tax base, there is no impact on the overall Property Tax collected.
8836
New York
NY
Syosset Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County; the Town of Oyster Bay
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$11,010,874
$3,854,350
$7,156,524
Partially entered into by county/town/city IDAs.
8837
New York
NY
Three Village Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 892
The Town of Brookhaven
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$842,745
$368,488
$474,257
Entered into by county/town/city IDAs.
8838
New York
NY
Tioga Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York State General Municipal Law 858
Tioga County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,432,781
$84,021
$1,348,760
Entered into by county/town/city IDAs.
8839
New York
NY
Tri-Valley Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Tri-Valley Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$409,472
$105,314
$304,158
(none)
8840
New York
NY
Troy Enlarged City School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Rensselaer County; City of Troy
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,913,630
$1,401,473
$3,512,157
(none)
8841
New York
NY
Tuckahoe Union Free School District
School district
2019
Various Property Tax Abatement Programs
(not specified)
Real Property Tax Law, Section 412-a; General Municipal Law, Section 874
Tuckahoe Union Free School District
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$448,802
$43,536
$405,266
(none)
8842
New York
NY
Tully Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Onondaga County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$118,116
$37,516
$80,600
(none)
8843
New York
NY
Unadilla Valley Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Unadilla Valley Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$321,530
$194,256
$127,274
Agreement entered into in partnership with the Chenango County IDA.
8844
New York
NY
Union Free School District of the Tarrytowns
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Greenburgh; the Town of Mount Pleasant
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,352,052
$1,676,026
$1,676,026
(none)
8845
New York
NY
Union Springs Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York State General Municipal Law 858
Cayuga County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,029,959
$191,459
$838,500
Entered into by county/town/city IDAs.
8846
New York
NY
Union-Endicott Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Broome County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$85,108
$76,603
$8,505
(none)
8847
New York
NY
Uniondale Union Free School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County; the Town of Hempstead
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$9,209,329
$1,129,343
$8,079,986
Entered into by county/town/city IDAs.
8848
New York
NY
Utica City School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Oneida County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,813,721
$698,606
$1,115,115
(none)
8849
New York
NY
Valley Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Orange County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,833,792
$1,875,579
$1,958,213
(none)
8850
New York
NY
Valley Stream Central High School District
School district
2019
(not specified)
General Economic Development
Article 18-A of the New York State Municipal Law
The Town of Hempstead
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$11,932,889
$7,832,437
$4,100,452
Entered into by county/town/city IDAs.
8851
New York
NY
Valley Stream Union Free School District 24
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County; the Town of Hempstead
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,872,952
$242,752
$1,630,200
Entered into by county/town/city IDAs.
8852
New York
NY
Valley Stream Union Free School District 30
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Hempstead
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$12,164,732
$5,349,427
$6,815,305
Entered into by county/town/city IDAs.
8853
New York
NY
Vernon Verona Sherrill Central School District
School district
2019
Payment in Lieu Taxes (PILOT)
General Economic Development
(not specified)
Oneida County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$49,272
$0
$49,272
Report does not make note of gross revenue loss or reimbursement/offset; Entered into by county/town/city IDAs.
8854
New York
NY
Vestal Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Broome County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,629,574
$1,149,459
$480,115
(none)
8855
New York
NY
Victor Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Victor Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,461,863
$2,686,401
$775,462
Agreement entered into in partnership with the Ontario County IDA.
8856
New York
NY
Wallkill Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
The Town of Newburgh
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$30,949
$5,219
$25,730
(none)
8857
New York
NY
Wantagh Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$496,004
$72,205
$423,799
Entered into by county/town/city IDAs.
8858
New York
NY
Wappingers Central School District
School district
2019
(not specified)
General Economic Development
Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law
Respective Municipality
Real Property Tax
Payment In Lieu of Taxes (PILOT)
There are policies for recapture of PILOTs should the applicant not meet certain criteria.
$2,469,000
$1,584,000
$885,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts; Entered into by county/town/city IDAs.
8859
New York
NY
Warrensburg Central School District
School district
2019
Various Property Tax Abatement Programs
(not specified)
(not specified)
Warrensburg Central School District
Property Tax
(not specified)
(not specified)
$54,735
Gross revenue loss and reimbursement/offset are not specified.
8860
New York
NY
Warsaw Central School District
School district
2019
(not specified)
General Economic Development
Chapter 565 of the Laws of 1970 of the State of New York pursuant to Title I of Article 18-A of General Municipal Law of the State of New York (collectively “the Act”); Section 412-a of the New York State Real Property Tax Law; Section 874 of the Act
Wyoming County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement.
$2,559,113
$0
$2,559,113
Entered into by county/town/city IDAs.
8861
New York
NY
Warwick Valley Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
Warwick Valley Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$745,180
$210,615
$534,565
(none)
8862
New York
NY
Waterford-Halfmoon Union Free School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Town of Waterford
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$30,148
CAFR states there were no programs in 2019, but the district did receive payment in lieu of tax.
8863
New York
NY
Waterloo Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Waterloo Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,742,714
$885,242
$2,857,472
Agreement entered into in partnership with the Seneca County IDA.
8864
New York
NY
Watertown City School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
(not specified)
Jefferson County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$882,061
$451,000
$431,061
Entered into by county/town/city IDAs; Gross revenue loss; reimbursement/offset, and net revenue loss are all approximate amounts.
8865
New York
NY
Watkins Glen Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York State General Municipal Law 858
Schuyler County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$699,298
$486,610
$212,688
Entered into by county/town/city IDAs.
8866
New York
NY
Waverly Central School District
School district
2019
Payment in Lieu of Taxes (PILOT)
General Economic Development
New York State General Municipal Law 858
Tioga County; the Village of Waverly; Chemung County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$822,859
$502,038
$320,821
Partially entered into by county/town/city IDAs.
8867
New York
NY
Wayland-Cohocton Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Wayland-Cohocton Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,377,551
$584,423
$1,793,128
Agreement entered into in partnership with the Steuben County IDA.
8868
New York
NY
Wayne Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Wayne Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$10,443,278
$4,937,647
$5,505,631
Agreement entered into in partnership with the Wayne County IDA.
8869
New York
NY
Webster Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Webster Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,728,964
$1,319,778
$409,186
Agreement entered into in partnership with the Monroe County IDA.
8870
New York
NY
West Babylon Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
The Town of Babylon
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$933,951
$345,371
$588,580
Entered into by county/town/city IDAs.
8871
New York
NY
West Canada Valley Central School District
School district
2019
Various Sales (if applicable) and Property Tax Abatement Programs
General Economic Development
(not specified)
Herkimer County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,342,689
$288,669
$2,054,020
(none)
8872
New York
NY
West Genesee Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Onondaga County; the Town of Camillus
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$984,020
$655,955
$328,065
Partially entered into by county/town/city IDAs.
8873
New York
NY
West Hempstead Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Town of Hempstead
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,137,900
$283,257
$854,643
Entered into by county/town/city IDAs.
8874
New York
NY
West Irondequoit Central School District
School district
2019
(not specified)
General Economic Development
Chapter 55 of the Laws of the State of New York pursuant to Title I Article 18-A of the General Municipal Law of the State of New York (collectively "the Act"); Section 412-a of the New York State Real Property Tax Law; Section 874 of the Act
Monroe County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement.
$26,856
$0
$26,856
Entered into by county/town/city IDAs.
8875
New York
NY
West Islip Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 898-b
The Town of Islip
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$177,528
$88,764
$88,764
Entered into by county/town/city IDAs.
8876
New York
NY
West Seneca Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
Erie County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$738,958
$279,290
$459,668
Entered into by county/town/city IDAs.
8877
New York
NY
West Valley Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Cattaraugus County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$112,628
$47,495
$65,133
Entered into by county/town/city IDAs.
8878
New York
NY
Westbury Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Nassau County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$6,724,475
$1,771,950
$4,952,525
Entered into by county/town/city IDAs.
8879
New York
NY
Westchester County
County
2019
Mortgage Tax Abatement
General Economic Development
(not specified)
Westchester County
Mortgage Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$696,047
$0
$696,047
(none)
https://finance.westchestergov.com/documentation/annual-comprehensive-finance-reports
8880
New York
NY
Westchester County
County
2019
Sales Tax Abatement
General Economic Development
(not specified)
Westchester County
Sales Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$1,493,493
$0
$1,493,493
(none)
https://finance.westchestergov.com/documentation/annual-comprehensive-finance-reports
8881
New York
NY
Westhampton Beach Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
General Municipal Law Section 925-U
The Town of Southampton
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$112,739
$15,328
$97,411
Entered into by county/town/city IDAs.
8882
New York
NY
Wheatland-Chili Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Wheatland-Chili Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$44,324
$31,974
$12,350
Agreement entered into in partnership with the Monroe County IDA.
8883
New York
NY
White Plains City School District
School district
2019
(not specified)
(not specified)
(not specified)
City of White Plains
(not specified)
(not specified)
(not specified)
$4,433,660
$0
$4,433,660
(none)
8884
New York
NY
Whitesboro Central School District
School district
2019
(not specified)
General Economic Development
Article 18-A of the New York State Municipal Law
Oneida County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$376,161
$301,751
$74,410
Entered into by county/town/city IDAs.
8885
New York
NY
Williamson Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Williamson Central School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$347,500
$223,342
$124,158
Agreement entered into in partnership with the Wayne County IDA.
8886
New York
NY
Williamsville Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
The Town of Amherst; the Town of Clarence; Erie County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,961,474
$2,795,442
$1,166,032
Entered into by county/town/city IDAs.
8887
New York
NY
Willsboro Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Essex County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$19,184
$0
$19,184
(none)
8888
New York
NY
Windham-Ashland-Jewett Central School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Greene County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$7,871
$5,905
$1,966
(none)
8889
New York
NY
Windsor Central School District
School district
2019
Property Tax Abatement Program
General Economic Development
(not specified)
Broome County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,051,432
$681,719
$369,713
(none)
8890
New York
NY
Wyandanch Union Free School District
School district
2019
Various Property Tax Abatement Programs
General Economic Development
Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipl Law Section 911-A; Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 898-b
Suffolk County; the Town of Babylon
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,307,595
$1,655,916
$1,651,679
Entered into by county/town/city IDAs.
8891
New York
NY
Yorkshire-Pioneer Central School District
School district
2019
(not specified)
General Economic Development
(not specified)
Erie County; Wyoming County
Property Tax
(not specified)
(not specified)
$82,000
$0
$82,000
Entered into by county/town/city IDAs; Because the abated amounts are spread across the District’s entire tax base, there is no impact on the overall Property Tax collected.
8892
North Carolina
NC
North Carolina
State
2019
Job Development Investment Grant (JDIG)
Job Creation/Retention
North Carolina General Statute Chapter 143B Article 10 Part 2G
State of North Carolina
State Income Tax
Retention of withholding tax
If the business receiving a grant fails to meet or comply with any condition or requirement set forth in an agreement, the amount of the grant or the term of the agreement shall be reduced, the agreement may be terminated, or both. If a business fails to maintain employment at the levels stipulated in the agreement or otherwise fails to comply with any condition of the agreement for any two consecutive years, the grant payment will be withheld for any consecutive year after the second consecutive year remaining in the base period in which the business fails to comply with any condition of the agreement. If the business is no longer within the base period, the agreement shall be terminated.
$46,500,000
$0
$46,500,000
(none)
https://www.osc.nc.gov/public-information/reports/report-archives/annual-report-and-popular-report-archives
9407
North Dakota
ND
Bismarck
Municipality
2019
Renaissance Zone - Commercial
General Economic Development
(not specified)
Bismarck
(not specified)
(not specified)
(not specified)
$260,360
$0
$260,360
(none)
https://www.bismarcknd.gov/1873/Financial-Reports
9526
North Dakota
ND
Bismarck
Municipality
2019
Remodeling Exemption - Commercial
General Economic Development
(not specified)
Bismarck
(not specified)
(not specified)
(not specified)
$173,848
$0
$173,848
(none)
https://www.bismarcknd.gov/1873/Financial-Reports
9527
North Dakota
ND
Bismarck
Municipality
2019
Renaissance Zone - Residential
General Economic Development
(not specified)
Bismarck
(not specified)
(not specified)
(not specified)
$40,342
$0
$40,342
(none)
https://www.bismarcknd.gov/1873/Financial-Reports
9528
North Dakota
ND
Bismarck
Municipality
2019
Remodeling Exemption - Residential
Housing
(not specified)
Bismarck
(not specified)
(not specified)
(not specified)
$17,141
$0
$17,141
(none)
https://www.bismarcknd.gov/1873/Financial-Reports
9529
North Dakota
ND
Burleigh County
County
2019
Public Charity Exemption
General Economic Development
NDCC §57-02-08(8)
Burleigh County
Property Tax
Tax Abatement
(not specified)
$4,912,563
$0
$4,912,563
(none)
https://www.burleighco.com/departments/auditor/audit-report/
9530
North Dakota
ND
Burleigh County
County
2019
Commercial and Residential Improvements
General Economic Development
(not specified)
Burleigh County
Property Tax
Tax Abatement
(not specified)
$190,989
$0
$190,989
(none)
https://www.burleighco.com/departments/auditor/audit-report/
9531
North Dakota
ND
Cass County
County
2019
Public Charity Expansion
General Economic Development
NDCC 57-02-08(8)
Cass County
Property Tax
Tax Abatement
(not specified)
$1,624,228
$0
$1,624,228
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9532
North Dakota
ND
Cass County
County
2019
Single Family Residence
General Economic Development
NDCC 57-02-08(35)
Cass County
Property Tax
Tax Abatement
(not specified)
$434,307
$0
$434,307
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9533
North Dakota
ND
Cass County
County
2019
New and Expanding Business Expansion
General Economic Development
NDCC 40.57.1-03
Cass County
Property Tax
Tax Abatement
(not specified)
$135,070
$0
$135,070
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9534
North Dakota
ND
Cass County
County
2019
Childhood Service Exemption
General Economic Development
NDCC 57- 02-08(36)
Cass County
Property Tax
Tax Abatement
(not specified)
$48,491
$0
$48,491
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9535
North Dakota
ND
Cass County
County
2019
Commercial and Residential
General Economic Development
NDCC 57-05.2-03
Cass County
Property Tax
Tax Abatement
(not specified)
$32,787
$0
$32,787
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9536
North Dakota
ND
Devils Lake Public School District 1
School District
2019
Public Charity Exemption
Construction/rehabilitation
NDCC 57-02-08(8)
Ramsey County
Property Tax
Tax Exemption
(not specified)
$56,134
$0
$56,134
(none)
9537
North Dakota
ND
Fargo
Municipality
2019
Various Tax Abatement Agreements
General Economic Development
Varies
Fargo
Property Tax
Tax Abatement
(not specified)
$1,754,301
$0
$1,754,301
See CAFR for detailed program breakdowns
https://fargond.gov/city-government/departments/finance/financial-report
9538
North Dakota
ND
Fargo School District 1
School District
2019
Public Charity Exemption
Construction/rehabilitation
NDCC 57-02-08(8)
Cass County
Property Tax
Tax Exemption
(not specified)
$3,802,184
$0
$3,802,184
Disclosure is only up until December 31, 2018.
9539
North Dakota
ND
Fargo School District 1
School District
2019
Single Family Residence
General Economic Development
NDCC 57-02-08(35)
Cass County
Property Tax
Tax Exemption
(not specified)
$504,160
$0
$504,160
Disclosure is only up until December 31, 2018.
9540
North Dakota
ND
Fargo School District 1
School District
2019
New and Expanding Business
General Economic Development
NDCC 40.57.1-03
Cass County
Property Tax Tax
Tax Exemption
(not specified)
$115,596
$0
$115,596
Disclosure is only up until December 31, 2018.
9541
North Dakota
ND
Fargo School District 1
School District
2019
Childhood Service Exemption
General Economic Development
NDCC 57-02-08(36)
Cass County
Property Tax
Tax Exemption
(not specified)
$66,625
$0
$66,625
Disclosure is only up until December 31, 2018.
9542
North Dakota
ND
Fargo School District 1
School District
2019
Commercial and Residential
Construction/rehabilitation
NDCC 57-02.2-03
Cass County
Property Tax
Tax Exemption
If the certificate is not filed as herein provided, the assessor shall regard the improvements as (no provisions for recapture)xempt and shall assess them as such.
$66,296
$0
$66,296
Disclosure is only up until December 31, 2018.
9543
North Dakota
ND
Grand Forks
Municipality
2019
Various Agreements Entered Into by the State of North Dakota
(not specified)
(not specified)
North Dakota
(not specified)
(not specified)
(not specified)
$1,728,733
$0
$1,728,733
(none)
9544
North Dakota
ND
Grand Forks
Municipality
2019
New Home Buyer
Home Ownersip
State of North Dakota’s Century Code 57-02-08-35
Grand Forks
Property Tax
Tax Abatement
(not specified)
$133,884
$0
$133,884
(none)
9545
North Dakota
ND
Grand Forks
Municipality
2019
New/Expanding Business
Business attraction/retention/expansion
State of North Dakota’s Century Code 40-57.1
Grand Forks
ad valorem taxation on all buildings, structures, fixtures, and improvements
(not specified)
(not specified)
$71,828
$0
$71,828
(none)
9546
North Dakota
ND
Grand Forks
Municipality
2019
Payment in Lieu of Taxes
General Economic Development
State of North Dakota’s Century Code 40-57.1
Grand Forks
ad valorem taxation on all buildings, structures, fixtures, and improvements
(not specified)
(not specified)
$55,356
$0
$55,356
(none)
9547
North Dakota
ND
Grand Forks
Municipality
2019
Commercial Remodel
General Economic Development
State of North Dakota’s Century Code 57-02.2 and 57-02.3
Grand Forks
Property Tax
Tax Abatement
(not specified)
$52,042
$0
$52,042
(none)
9548
North Dakota
ND
Grand Forks
Municipality
2019
New Home Builder
Construction
State of North Dakota’s Century Code 57-02-08-42
Grand Forks
Property Tax
Tax Abatement
(not specified)
$34,873
$0
$34,873
(none)
9549
North Dakota
ND
Grand Forks
Municipality
2019
Residential Remodel
General Economic Development
State of North Dakota’s Century Code 57-02.2 and 57-02.3,
Grand Forks
Property Tax
Tax Abatement
(not specified)
$30,433
$0
$30,433
(none)
9550
North Dakota
ND
Grand Forks
Municipality
2019
Tax Increment Financing
General Economic Development
State of North Dakota’s Century Code 40-58-20
Grand Forks
Property Tax
Tax Abatement
(not specified)
$28,177
$0
$28,177
(none)
9551
North Dakota
ND
Grand Forks
Municipality
2019
Renaisannce Zone
State of Dakota’s Century Code 57-02.2
(not specified)
Grand Forks
Property Tax
Tax Abatement
(not specified)
$22,239
$0
$22,239
(none)
9552
North Dakota
ND
Grand Forks
Municipality
2019
Child Care Facilities
General Economic Development
State of North Dakota’s Century Code 57-02-08- 36 and resolution passed by the City.
Grand Forks
Property Tax
Tax Abatement
(not specified)
$11,424
$0
$11,424
(none)
9553
North Dakota
ND
Grand Forks County
County
2019
Public Charity Exemption
General Economic Development
NDCC §57-02-08(8)
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$1,050,032
$0
$1,050,032
(none)
9554
North Dakota
ND
Grand Forks County
County
2019
New Business
Business Retention/Attraction
NDCC §40-57.1-03
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$130,789
$0
$130,789
(none)
9555
North Dakota
ND
Grand Forks County
County
2019
Single Family Residence
General Economic Development
NDCC 57-02-08(35)
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$116,429
$0
$116,429
(none)
9556
North Dakota
ND
Grand Forks County
County
2019
Commercial and Residential Improvements
General Economic Development
(not specified)
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$88,789
$0
$88,789
(none)
9557
North Dakota
ND
Grand Forks County
County
2019
Childhood Service Exemption
General Economic Development
NDCC 57- 02-08(36)
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$9,747
$0
$9,747
(none)
9558
North Dakota
ND
Grand Forks School District 1
School District
2019
Public Charity Exemption
Construction/rehabilitation
NDCC 57-02-08(8)
Grand Forks County
Property Tax
Tax Exemption
(not specified)
$1,175,846
$0
$1,175,846
(none)
https://www.nd.gov/auditor/grand-forks-public-school-district
9559
North Dakota
ND
Grand Forks School District 1
School District
2019
Single Family Residence
General Economic Development
NDCC 57-02-08(35)
Grand Forks County
Property Tax
Tax Exemption
(not specified)
$130,220
$0
$130,220
(none)
https://www.nd.gov/auditor/grand-forks-public-school-district
9560
North Dakota
ND
Grand Forks School District 1
School District
2019
Remodel Exemption
Construction/rehabilitation
NDCC 57-05.2-03
Grand Forks County
Property Tax
Tax Exemption
If the certificate is not filed as herein provided, the assessor shall regard the improvements as (no provisions for recapture)xempt and shall assess them as such.
$102,876
$0
$102,876
(none)
https://www.nd.gov/auditor/grand-forks-public-school-district
9561
North Dakota
ND
Grand Forks School District 1
School District
2019
New and Expanding Business
General Economic Development
NDCC 40.57.1-03
Grand Forks County
Property Tax Tax
Tax Exemption
(not specified)
$53,245
$0
$53,245
(none)
https://www.nd.gov/auditor/grand-forks-public-school-district
9562
North Dakota
ND
Grand Forks School District 1
School District
2019
Builder Exemption
General Economic Development
NDCC 57-02-08(42)
Grand Forks County
Property Tax
Tax Exemption
(not specified)
$32,641
$0
$32,641
(none)
https://www.nd.gov/auditor/grand-forks-public-school-district
9563
North Dakota
ND
Grand Forks School District 1
School District
2019
Childhood Service Exemption
General Economic Development
NDCC 57-02-08(36)
Grand Forks County
Property Tax
Tax Exemption
(not specified)
$10,463
$0
$10,463
(none)
https://www.nd.gov/auditor/grand-forks-public-school-district
9564
North Dakota
ND
Hazen School District 3
School District
2019
Public Charity Exemption
Construction/rehabilitation
NDCC 57-02-08(8)
Mercer County
Property Tax
Tax Exemption
(not specified)
$25,848
$0
$25,848
(none)
9565
North Dakota
ND
Hazen School District 3
School District
2019
Religious Organization Exemption
Charity/nonprofit/government assistance
NDCC 57-02-09
Mercer County
Property Tax
Tax Exemption
(not specified)
$25,235
$0
$25,235
(none)
9566
North Dakota
ND
Hazen School District 3
School District
2019
Renaissance Zone
Construction/rehabilitation
NDCC 40-63-05
City of Hazen
Property Tax Tax
Tax Exemption
(not specified)
$8,628
$0
$8,628
(none)
9567
North Dakota
ND
Hazen School District 3
School District
2019
Property Tax Abatement Program
General Economic Development
(not specified)
Mercer County
Property Tax
Tax Abatement
(not specified)
$492
$0
$492
(none)
9568
North Dakota
ND
Mandan School District 1
School District
2019
Public Charity Exemption
Construction/rehabilitation
NDCC 57-02-08(8)
Morton County
Property Tax
Tax Exemption
(not specified)
$269,619
$0
$269,619
(none)
9569
North Dakota
ND
Mandan School District 1
School District
2019
Religious Organization Exemption
Charity/nonprofit/government assistance
NDCC 57-02-09
Morton County
Property Tax
Tax Exemption
(not specified)
$96,218
$0
$96,218
(none)
9570
North Dakota
ND
Mandan School District 1
School District
2019
Property Tax Exemption
General Economic Development
NDCC 57-02-08(35); (42)
Morton County
Property Tax
Tax Exemption
(not specified)
$60,838
$0
$60,838
(none)
9571
North Dakota
ND
Mandan School District 1
School District
2019
Tax Increment Financing (TIF)
General Economic Development
NDCC 40-58-20
Morton County
Property Tax
Tax Diversion
(not specified)
$39,326
$0
$39,326
(none)
9572
North Dakota
ND
Mandan School District 1
School District
2019
New and Expanding Business
General Economic Development
NDCC 40-57-1
Morton County
Property Tax Tax
Tax Exemption
(not specified)
$38,324
$0
$38,324
(none)
9573
North Dakota
ND
Mandan School District 1
School District
2019
Renaissance Zone
Construction/rehabilitation
NDCC 40-63
Morton County
Property Tax Tax
Tax Exemption
(not specified)
$22,120
$0
$22,120
(none)
9574
North Dakota
ND
Mandan School District 1
School District
2019
Blind Exemption
Real estate development (residential)
(not specified)
Morton County
Property Tax
Tax Exemption
(not specified)
$7,946
$0
$7,946
(none)
9575
North Dakota
ND
Mandan School District 1
School District
2019
Wheelchair Exemption
Real estate development (residential)
(not specified)
Morton County
Property Tax
Tax Exemption
(not specified)
$7,888
$0
$7,888
(none)
9576
North Dakota
ND
Mandan School District 1
School District
2019
Property Tax Exemption for Improvements
Construction/rehabilitation
NDCC 57-02-02.2
Morton County
Property Tax
Tax Exemption
(not specified)
$1,209
$0
$1,209
(none)
9577
North Dakota
ND
Minot
Municipality
2019
Renaissance Zone Exemption - Commercial Buildings
General Economic Development
(not specified)
Minot, North Dakota
(not specified)
(not specified)
(not specified)
$33,487
$0
$33,487
(none)
9578
North Dakota
ND
Minot
Municipality
2019
Renaissance Zone Exemption - Residential Buildings
General Economic Development
(not specified)
Minot, North Dakota
(not specified)
(not specified)
(not specified)
$1,623
$0
$1,623
(none)
9579
North Dakota
ND
Minot
Municipality
2019
Exemption of Improvements to Commercial and Residential Buildings
General Economic Development
(not specified)
Minot, North Dakota
(not specified)
(not specified)
(not specified)
$236
$0
$236
(none)
9580
North Dakota
ND
West Fargo School District 6
School District
2019
Public Charity Exemption
Construction/rehabilitation
NDCC 57-02-08(8)
Cass County
Property Tax
Tax Exemption
(not specified)
$1,504,760
$0
$1,504,760
Disclosure is only up until December 31, 2018.
9581
North Dakota
ND
West Fargo School District 6
School District
2019
Single Family Residence
General Economic Development
NDCC 57-02-08(35)
Cass County
Property Tax
Tax Exemption
(not specified)
$755,189
$0
$755,189
Disclosure is only up until December 31, 2018.
9582
North Dakota
ND
West Fargo School District 6
School District
2019
New and Expanding Business
General Economic Development
NDCC 40.57.1-03
Cass County
Property Tax Tax
Tax Exemption
(not specified)
$173,230
$0
$173,230
Disclosure is only up until December 31, 2018.
9583
North Dakota
ND
West Fargo School District 6
School District
2019
Childhood Service Exemption
General Economic Development
NDCC 57-02-08(36)
Cass County
Property Tax
Tax Exemption
(not specified)
$44,925
$0
$44,925
Disclosure is only up until December 31, 2018.
9584
North Dakota
ND
West Fargo School District 6
School District
2019
Commercial and Residential
Construction/rehabilitation
NDCC 57-02.2-03
Cass County
Property Tax
Tax Exemption
If the certificate is not filed as herein provided, the assessor shall regard the improvements as (no provisions for recapture)xempt and shall assess them as such.
$40,256
$0
$40,256
Disclosure is only up until December 31, 2018.
9585
Ohio
OH
Ada Exempted Village School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
(not specified)
Property Tax
Tax Exemption
(not specified)
$15,679
$0
$15,679
Unclear which government entity granted the abatements.
10364
Ohio
OH
Ada Exempted Village School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
(not specified)
Property Tax
Tax Exemption
(not specified)
$5,929
$0
$5,929
Unclear which government entity granted the abatements.
10365
Ohio
OH
Akron City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.66
City of Akron
Real Property Tax
Tax Exemption
(not specified)
$248,211
$0
$248,211
(none)
10366
Ohio
OH
Amanda-Clearcreek Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Lancaster
Property Tax
Tax Exemption
(not specified)
$5,979
$0
$5,979
(none)
10367
Ohio
OH
Anna Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Village of Anna
Property Tax
(not specified)
(not specified)
$13,756
$0
$13,756
As part of the agreements, the Village of Anna compensates the District with $250 for each home that has its Property Tax abated under the agreements, but CAFR does not provide a specific amount.
10368
Ohio
OH
Anthony Wayne Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of Maumee
Real Property Tax
Tax Exemption
(not specified)
$56,520
$0
$56,520
(none)
10369
Ohio
OH
Anthony Wayne Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of Waterville
Real Property Tax
Tax Exemption
(not specified)
$51,019
$0
$51,019
(none)
10370
Ohio
OH
Anthony Wayne Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
Lucas County
Real Property Tax
Tax Exemption
(not specified)
$28,425
$0
$28,425
(none)
10371
Ohio
OH
Anthony Wayne Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of Toledo
Real Property Tax
Tax Exemption
(not specified)
$6,839
$0
$6,839
(none)
10372
Ohio
OH
Archbold-Area Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
Village of Archbold; Fulton County; Henry County
Real Property Tax
Tax Exemption
(not specified)
$89,799
$0
$89,799
(none)
10373
Ohio
OH
Archbold-Area Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 5709.62; 5709.63
Village of Archbold; Fulton County; Henry County
Personal Property Tax; Real Property Tax
Tax Exemption
All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform.
$16,286
$0
$16,286
(none)
10374
Ohio
OH
Ashland City School District
School District
2019
Community Reinvestment Program; Economic Zone Agreements
General Economic Development
(not specified)
(not specified)
Property Tax
Tax Exemption
(not specified)
$386,460
$0
$386,460
Unclear which government entity granted the abatements.
10375
Ohio
OH
Ashtabula Area City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Ashatubla
Property Tax
(not specified)
(not specified)
$71,197
$0
$71,197
(none)
10376
Ohio
OH
Ashtabula Area City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Saybrook Township
Property Tax
(not specified)
(not specified)
$4,119
$0
$4,119
(none)
10377
Ohio
OH
Aurora City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of Aurora
Real Property Tax
Tax Exemption
(not specified)
$1,011,134
$97,073
$914,061
Gross/net revenue losses are approximate amounts.
10378
Ohio
OH
Austintown Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Austintown Township
Property Tax
(not specified)
(not specified)
$354,700
$0
$354,700
(none)
10379
Ohio
OH
Avon Lake City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Sections 3735.60 to 3735.70
City of Avon Lake
Property Tax
Tax Exemption
(not specified)
$250,000
$0
$250,000
Gross/net revenue losses are approximate amounts.
10380
Ohio
OH
Avon Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Avon
Property Tax
Tax Exemption
(not specified)
$1,060,393
$0
$1,060,393
(none)
10381
Ohio
OH
Barberton City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Barberton
Property Tax
Tax Exemption
(not specified)
$116,382
$0
$116,382
(none)
10382
Ohio
OH
Batavia Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709
Clermont County
Personal Property Tax; Real Property Tax
Tax Exemption
(not specified)
$474,346
$0
$474,346
(none)
10383
Ohio
OH
Bath Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 5709.61 to 5709.66
Bath Local School District
Real Property Tax
Tax Exemption
(not specified)
$213,522
$0
$213,522
(none)
10384
Ohio
OH
Bedford City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of Oakwood
Property Tax
Tax Exemption
(not specified)
$500,663
$103,365
$397,298
(none)
10385
Ohio
OH
Bedford City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Bedford
Property Tax
Tax Exemption
(not specified)
$141,494
$29,215
$112,279
(none)
10386
Ohio
OH
Bedford City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of Walton Hills
Property Tax
Tax Exemption
(not specified)
$16,945
$0
$16,945
(none)
10387
Ohio
OH
Bellaire Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Belmont County
Property Tax
Tax Exemption
(not specified)
$15,036
$0
$15,036
(none)
10388
Ohio
OH
Bellefontaine City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709
City of Bellefontaine; Logan County
Real Property Tax
Tax Exemption
If an agreement is terminated by the Tax Incentive Review Council the assessed valuation of the property will be set at its fair market valuation with no additional exemption allowed.
$5,320
$0
$5,320
(none)
10389
Ohio
OH
Benjamin Logan Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Logan County
Property Tax
Tax Exemption
(not specified)
$205,574
$0
$205,574
(none)
10390
Ohio
OH
Bethel Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Sections 3735; 5709
City of Huber Heights
Property Tax
Tax Exemption
(not specified)
$99,989
$0
$99,989
(none)
10391
Ohio
OH
Bloom-Carroll Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Fairfield County
Personal Property Tax; Real Property Tax
Tax Exemption
The district District may terminate or modify the exemptions from taxation granted under the agreement if the terms of the agreement are not met.
$5,818
$0
$5,818
(none)
10392
Ohio
OH
Bluffton Exempted Village School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Village of Bluffton
Property Tax
Tax Exemption
(not specified)
$5,612
$0
$5,612
(none)
10393
Ohio
OH
Botkins Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of Botkins
Real Property Tax
Tax Exemption
Provisions for recapturing property Tax Exemptions, which can be used at the discretions of the local governments, are pursuant to ORC Section 9.66(C)(1) and 9.66(C)(2).
$21,326
$0
$21,326
The amount lists taxes forgone by the school district for the year ended December 31, 2018.
10394
Ohio
OH
Bowling Green City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 5709.62; 5709.63
City of Bowling Green; Wood County
Personal Property Tax; Real Property Tax
Tax Exemption
All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform.
$482,643
$0
$482,643
(none)
10395
Ohio
OH
Brecksville-Broadview Heights City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Broadview Heights; City of Brecksville
Property Tax
(not specified)
(not specified)
$23,500
$0
$23,500
(none)
10396
Ohio
OH
Brookville Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Brookville
Property Tax
Tax Exemption
(not specified)
$679,740
$0
$679,740
Gross/net revenue losses are approximate amounts.
10397
Ohio
OH
Bryan City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Bryan; Pulaski Township
Property Tax
(not specified)
(not specified)
$218,378
$0
$218,378
(none)
10398
Ohio
OH
Buckeye Local School District (Ashtabula)
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 5709.62; 5709.63
Buckeye Local School District (Ashtabula)
Personal Property Tax; Real Property Tax
Tax Exemption
All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. The amount of the abatement is deducted from the business’s property tax bill.
$879
$0
$879
(none)
10399
Ohio
OH
Cambridge City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Guernsey County
Property Tax
Tax Exemption
(not specified)
$29,855
$0
$29,855
(none)
10400
Ohio
OH
Cambridge City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Cambridge
Property Tax
Tax Exemption
(not specified)
$9,903
$0
$9,903
(none)
10401
Ohio
OH
Canal Winchester Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of Canal Winchester
Real Property Tax
Tax Exemption
(not specified)
$505,008
$0
$505,008
(none)
10402
Ohio
OH
Canal Winchester Local School District
School District
2019
Environmental Protection Agency Program
Conservation of farmland, forest, open space, or water
(not specified)
Franklin County
Property Tax
Tax Exemption
(not specified)
$77,805
$0
$77,805
(none)
10403
Ohio
OH
Canal Winchester Local School District
School District
2019
Payment in Lieu of Tax (PILOT)
General Economic Development
(not specified)
Franklin County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$750,197
(none)
10404
Ohio
OH
Canton Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Canton; Canton Township
Real Property Tax
Tax Exemption
(not specified)
$275,686
$0
$275,686
(none)
10405
Ohio
OH
Cardinal Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Middlefield Village
Property Tax
Tax Exemption
(not specified)
$57,722
$0
$57,722
(none)
10406
Ohio
OH
Cardinal Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Parkman Township
Property Tax
Tax Exemption
(not specified)
$36,348
$0
$36,348
(none)
10407
Ohio
OH
Carey Exempted Village School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 5709.632
Crawford Township; Wyandot County
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$7,503
$7,503
$0
(none)
10408
Ohio
OH
Carey Exempted Village School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 5709.632; 3735.65 to 3735.70
Village of Carey
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$87,774
$87,774
$0
(none)
10409
Ohio
OH
Celina City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Mercer County
Property Tax
Tax Exemption
(not specified)
$150,261
$0
$150,261
(none)
10410
Ohio
OH
Celina City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Celina
Property Tax
Tax Exemption
(not specified)
$142,222
$0
$142,222
(none)
10411
Ohio
OH
Centerville City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Centerville
Personal Property Tax; Real Property Tax
Tax Exemption
(not specified)
$142,320
$0
$142,320
(none)
10412
Ohio
OH
Champion Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Trumbull County
Real Property Tax
Tax Exemption
(not specified)
$10,518
$0
$10,518
(none)
10413
Ohio
OH
Chippewa Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Wayne County
Real Property Tax
Tax Exemption
(not specified)
$1,000
$0
$1,000
Gross/net revenue losses are approximate amounts.
10414
Ohio
OH
Cincinnati Public School District
School District
2019
CRA + TIF
General Economic Development
(not specified)
City of Cincinnati
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$31,697,777
$26,768,763
$4,929,014
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
10415
Ohio
OH
Cincinnati Public School District
School District
2019
Residential Tax Abatement Program
General Economic Development
(not specified)
City of Cincinnati
Property Tax
(not specified)
(not specified)
$6,183,410
$0
$6,183,410
(none)
10416
Ohio
OH
City of Akron
Municipality
2019
Residential tax abatement program
General Economic Development
Ohio Revised Code Section 3735.66
Akron
Property Tax
Tax Abatement
(not specified)
$38,000
$0
$38,000
(none)
https://www.akronohio.gov/cms/site/8b1d7191c3140a87/index.html
10417
Ohio
OH
City of Akron
Municipality
2019
Community Reinvestment Act
General Economic Development
Ohio Revised Code Section 3735.66
Akron
Property Tax
Tax Abatement
(not specified)
$31,500
$0
$31,500
(none)
https://www.akronohio.gov/cms/site/8b1d7191c3140a87/index.html
10418
Ohio
OH
City of Cincinnati
Municipality
2019
Job Creation Tax Credit Program
General Economic Development
(not specified)
Cincinnati, Ohio
(not specified)
(not specified)
(not specified)
$6,564,000
$0
$6,564,000
(none)
10419
Ohio
OH
City of Cincinnati
Municipality
2019
Community Reinvestment Area (CRA) Program
General Economic Development
(not specified)
Cincinnati, Ohio
(not specified)
(not specified)
(not specified)
$3,014,000
$0
$3,014,000
(none)
10420
Ohio
OH
City of Cleveland
Municipality
2019
Community Reinvestment Area (CRA) Program
Community development
Ohio Revised Code 3735
City of Cleveland, Ohio
Property Tax
Tax Abatement
The tax abatement is revoked when the tax abated property has code violations and the property is not maintained and/or when the portion of taxes on a property or parcel that was not abated becomes delinquent.
$4,830,000
$0
$4,830,000
2018 CAFR has not been released
https://www.clevelandohio.gov/taxonomy/term/206
10421
Ohio
OH
City of Cleveland
Municipality
2019
Tax Increment Financing (TIF)
General Economic Development (TIF)
Ohio Revised Code (ORC) Chapter 5709
City of Cleveland, Ohio
Property Tax
Tax abatement (PILOT)
(not specified)
$2,700,000
$0
$2,700,000
2018 CAFR has not been released
https://www.clevelandohio.gov/taxonomy/term/206
10422
Ohio
OH
City of Cleveland
Municipality
2019
Enterprise Zone (EZ) Program
General Economic Development (EZ)
Ohio Revised Code 5709
City of Cleveland, Ohio
Real Property Tax
Tax Abatement
Abated taxes may be recouped if the project is not completed and/or required job creation is not met
$174,000
$0
$174,000
2018 CAFR has not been released
https://www.clevelandohio.gov/taxonomy/term/206
10423
Ohio
OH
City of Columbus
Municipality
2019
Job Growth Incentive Program
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$11,311,000
$0
$11,311,000
(none)
10424
Ohio
OH
City of Columbus
Municipality
2019
TIF - Tax Increment Financing
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$3,136,000
$0
$3,136,000
(none)
10425
Ohio
OH
City of Columbus
Municipality
2019
Community Reinvestment Area (CRA) Program
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$1,523,000
$0
$1,523,000
(none)
10426
Ohio
OH
City of Columbus
Municipality
2019
School District Revenue Sharing
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$1,366,000
$0
$1,366,000
(none)
10427
Ohio
OH
City of Columbus
Municipality
2019
Job Creation Tax Credit Program
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$576,000
$0
$576,000
(none)
10428
Ohio
OH
City of Columbus
Municipality
2019
Columbus Downtown Office Incentive Program
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$423,000
$0
$423,000
(none)
10429
Ohio
OH
City of Columbus
Municipality
2019
Enterprise Zone Program
General Economic Development
(not specified)
Columbus, Ohio
(not specified)
(not specified)
(not specified)
$235,000
$0
$235,000
(none)
10430
Ohio
OH
City of Toledo
Municipality
2019
Municipal Job Creation Tax Credit (MJCTC)
Job Creation/Retention
ORC 718.15
City of Toledo
(not specified)
Tax Credit
(not specified)
$2,556,000
$0
$2,556,000
(none)
10431
Ohio
OH
City of Toledo
Municipality
2019
Toledo Expansion Incentive Program
General Economic Development
City of Toledo Ordinance 487-07
City of Toledo
Grant
Grant
(not specified)
$671,000
$0
$671,000
(none)
10432
Ohio
OH
City of Toledo
Municipality
2019
Community Reinvestment Area (CRA) Program
General Economic Development
ORC 3735
City of Toledo
Real Property Tax
Tax Exemption
(not specified)
$389,000
$0
$389,000
(none)
10433
Ohio
OH
City of Toledo
Municipality
2019
Enterprise Zone (EZ) Program
General Economic Development (EZ)
ORC 5709
City of Toledo
Real and Personal Property Tax
Tax Exemption
(not specified)
$94,000
$0
$94,000
(none)
10434
Ohio
OH
Clark-Shawnee Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Clark County
Real Property Tax
Tax Exemption
Local governments may terminate or modify the exemptions from taxation granted under the agreement if the terms of the agreement are not met.
$75,323
$0
$75,323
Gross/net revenue losses are the amounts for 2018.
10435
Ohio
OH
Clear Fork Valley Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of Bellville
Property Tax
Tax Exemption
(not specified)
$15,128
$0
$15,128
(none)
10436
Ohio
OH
Clear Fork Valley Local School District
School District
2019
Community Urban Redevelopment Program
Construction/rehabilitation
(not specified)
Worthington Township
Property Tax
Tax Exemption
(not specified)
$56
$0
$56
(none)
10437
Ohio
OH
Cleveland Municipal School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Cleveland
Property Tax
Tax Exemption
(not specified)
$34,685,527
$0
$34,685,527
(none)
10438
Ohio
OH
Clinton-Massie Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Warren County
Property Tax
Payment In Lieu of Taxes (PILOT)
The abatements will be terminated if the property is deemed delinquent, behind on payments, or the terms and conditions of the CRA are not adhered to and no recapture provisions noted.
$14,051
$7,025
$7,026
(none)
10439
Ohio
OH
Cloverleaf Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of Seville
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$198,350
$43,806
$154,544
(none)
10440
Ohio
OH
Clyde-Green Springs Exempted Village School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Clyde
Property Tax
Tax Exemption
(not specified)
$388,851
$0
$388,851
(none)
10441
Ohio
OH
Coldwater Exempted Village School District
School District
2019
Payment in Lieu of Tax (PILOT)
General Economic Development
(not specified)
Coldwater Exempted Village School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,500
(none)
10442
Ohio
OH
Columbiana Exempted Village School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Columbiana County
Property Tax
Tax Exemption
(not specified)
$4,497
$0
$4,497
(none)
10443
Ohio
OH
Columbus City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Columbus
Property Tax
Tax Exemption
(not specified)
$2,953,236
$0
$2,953,236
(none)
10444
Ohio
OH
Columbus City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Franklin County/Hamilton Township
Property Tax
Tax Exemption
(not specified)
$562,375
$0
$562,375
(none)
10445
Ohio
OH
Columbus City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Columbus
Property Tax
Tax Exemption
(not specified)
$2,258,059
$2,416,064
$0
(none)
10446
Ohio
OH
Continental Local School District
School District
2019
Enterprise Zone Agreements; Community Reinvestment Program
General Economic Development
(not specified)
Various cities and townships in Ohio
Property Tax
Tax Exemption
(not specified)
$22,739
$0
$22,739
(none)
10447
Ohio
OH
Coshocton City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Coshocton
Real Property Tax
Tax Exemption
(not specified)
$386,741
$0
$386,741
Amounts listed are the taxes abated for 2018, which is the latest information available.
10448
Ohio
OH
Crestview Local School District (Richland)
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Manfield
Real Property Tax
Tax Exemption
(not specified)
$14,314
$0
$14,314
(none)
10449
Ohio
OH
Crestview Local School District (Richland)
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Manfield
Property Tax
Tax Exemption
(not specified)
$4,705
$0
$4,705
(none)
10450
Ohio
OH
Cuyahoga County
County
2019
Various tax abatement programs
(not specified)
(not specified)
29 municipalities in Cuyahoga County, Ohio
Property Tax
Tax Abatement
(not specified)
$3,572,900
$0
$3,572,900
(none)
10451
Ohio
OH
Cuyahoga Falls City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 5709
City of Cuyahoga Falls
Personal Property Tax; Real Property Tax
Tax Exemption
(not specified)
$524,607
$0
$524,607
(none)
10452
Ohio
OH
Dayton City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Dayton
Property Tax
Tax Exemption
(not specified)
$1,005,695
$0
$1,005,695
(none)
10453
Ohio
OH
Dayton City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Dayton
Property Tax
Tax Exemption
(not specified)
$284,786
$0
$284,786
(none)
10454
Ohio
OH
Deer Park Community City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Deer Park
Property Tax
Tax Exemption
(not specified)
$1,716
$0
$1,716
(none)
10455
Ohio
OH
Defiance City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Defiance; Defiance County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$120,551
$54,262
$66,289
Gross/net revenue losses are the sum of both programs as the CAFR does not provide individual reimbursement/offset amounts for each jurisdiction.
10456
Ohio
OH
Delphos City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Van Wert County
Property Tax
Tax Exemption
(not specified)
$87,733
$0
$87,733
(none)
10457
Ohio
OH
Delphos City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Delphos
Property Tax
Tax Exemption
(not specified)
$31,313
$0
$31,313
(none)
10458
Ohio
OH
Delphos City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Allen County
Property Tax
Tax Exemption
(not specified)
$20,408
$0
$20,408
(none)
10459
Ohio
OH
Dover City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Dover; Franklin Township
Real Property Tax
Tax Exemption
(not specified)
$103,164
$0
$103,164
(none)
10460
Ohio
OH
Dublin City School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Dublin City School District
Property Tax
(not specified)
(not specified)
$1,500,000
Agreement with the City of Dublin.
10461
Ohio
OH
East Cleveland City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of East Cleveland
Property Tax
Tax Exemption
(not specified)
$170,072
$0
$170,072
(none)
10462
Ohio
OH
East Muskingum Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Muskingum County
Property Tax
Tax Exemption
(not specified)
$41,511
$0
$41,511
(none)
10463
Ohio
OH
Edgerton Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Village of Edgerton
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$6,555
$3,582
$2,973
Reimbursement/offset amount is the sum of $1,966 which was received in the fiscal year of 2019 and $1,616 which was received in the fiscal year of 2018 as compensation for the forgone Property Tax in 2019.
10464
Ohio
OH
Edison Local School District (Erie)
School District
2019
Enterprise Zone Agreements; Community Reinvestment Programs
General Economic Development
(not specified)
City of Norwalk
Property Tax
Tax Exemption
(not specified)
$122,019
$0
$122,019
(none)
10465
Ohio
OH
Elgin Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Marion County
Property Tax
Tax Exemption
(not specified)
$250,393
$0
$250,393
(none)
10466
Ohio
OH
Elgin Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Marion
Property Tax
Tax Exemption
(not specified)
$2,564
$0
$2,564
(none)
10467
Ohio
OH
Elyria City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.66
City of Elyria
Property Tax
Tax Exemption
(not specified)
$193,402
$0
$193,402
(none)
10468
Ohio
OH
Elyria City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709
City of Elyria
Real Property Tax
Tax Exemption
(not specified)
$25,916
$0
$25,916
(none)
10469
Ohio
OH
Euclid City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 5709
City of Euclid
Property Tax
Tax Exemption
(not specified)
$993,982
$0
$993,982
(none)
10470
Ohio
OH
Fairbanks Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Union County; Millcreek Township
Property Tax
Tax Exemption
(not specified)
$20,603
$0
$20,603
(none)
10471
Ohio
OH
Fairborn City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Fairborn
Property Tax
Tax Exemption
(not specified)
$49,696
$0
$49,696
(none)
10472
Ohio
OH
Fairborn City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Xenia
Property Tax
Tax Exemption
(not specified)
$39,858
$0
$39,858
(none)
10473
Ohio
OH
Fairborn City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Greene County
Property Tax
Tax Exemption
(not specified)
$10,104
$0
$10,104
(none)
10474
Ohio
OH
Fairfield City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Fairfield
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$631,344
$420,690
$210,654
Gross/net revenue losses are approximate amounts.
10475
Ohio
OH
Fairfield Union Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 5709.62; 5709.63
Fairfield County
Personal Property Tax; Real Property Tax
Tax Exemption
All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform.
$8,165
$0
$8,165
(none)
10476
Ohio
OH
Fairless Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
Ohio Revised Code (ORC) 3735.65 to 3735.70
Village of Brewster
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$19,185
$9,587
$9,598
(none)
10477
Ohio
OH
Fairview Park City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Cuyahoga County
Real Property Tax
Tax Exemption
(not specified)
$543,363
$0
$543,363
(none)
10478
Ohio
OH
Fayette Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Village of Fayette; Gorham Township
Property Tax
(not specified)
(not specified)
$3,592
$0
$3,592
(none)
10479
Ohio
OH
Findlay City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Findlay
Property Tax
Tax Exemption
(not specified)
$691,091
$0
$691,091
(none)
10480
Ohio
OH
Findlay City School District
School District
2019
Payment in Lieu of Tax (PILOT)
General Economic Development
(not specified)
Hancock County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$269,459
(none)
10481
Ohio
OH
Fort Frye Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Washington County
Property Tax
Tax Exemption
(not specified)
$12,120
$0
$12,120
(none)
10482
Ohio
OH
Fort Recovery Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of Fort Recovery
Real Property Tax
Tax Exemption
Provisions for recapturing property Tax Exemptions, which can be used at the discretions of the local governments, are pursuant to ORC Section 9.66(C)(1) and 9.66(C)(2).
$57,526
$0
$57,526
(none)
10483
Ohio
OH
Fostoria City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Fostoria
Property Tax
Tax Exemption
(not specified)
$33,182
$0
$33,182
(none)
10484
Ohio
OH
Franklin City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Franklin
Real Property Tax
Tax Exemption
Provisions for recapturing property Tax Exemptions, which can be used at the discretions of the local governments, are pursuant to ORC Section 9.66(C)(1) and 9.66(C)(2).
$153,271
$0
$153,271
(none)
10485
Ohio
OH
Franklin City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Springboro
Real Property Tax
Tax Exemption
Provisions for recapturing property Tax Exemptions, which can be used at the discretions of the local governments, are pursuant to ORC Section 9.66(C)(1) and 9.66(C)(2).
$147,899
$0
$147,899
(none)
10486
Ohio
OH
Franklin City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Middletown
Real Property Tax
Payment In Lieu of Taxes (PILOT)
If the actual number of employee positions created or retained by the business in any three-year period during which the agreement is in effect is not equal to or greater than seventy-five percent of the number of employee positions estimated to be created or retained under the agreement, the business shall repay the amount of taxes on property that would have been payable had the property not been exempted. In addition, the local governments may terminate or modify the exemptions from taxation granted under the agreement if the terms of the agreement are not met.
$59,268
$0
$59,268
Reimbursement is reported for enterprise zone and income tax abatements together. As the latter is unknown, the reimbursement is not included here.
10487
Ohio
OH
Franklin County
County
2019
Community Reinvestment Area (CRA) Program
Housing
(not specified)
Franklin County
Property Tax
(not specified)
(not specified)
$16,303,000
$0
$16,303,000
(none)
https://ohioauditor.gov/auditsearch/Search.aspx
10488
Ohio
OH
Franklin County
County
2019
Enterprise Zones
General Economic Development
(not specified)
Franklin County
Property Tax
(not specified)
(not specified)
$1,233,000
$0
$1,233,000
(none)
https://ohioauditor.gov/auditsearch/Search.aspx
10489
Ohio
OH
Franklin County
County
2019
Environmental Protection Agency Programs
Environmental protection
(not specified)
Franklin County
Property Tax
(not specified)
(not specified)
$461,000
$0
$461,000
(none)
https://ohioauditor.gov/auditsearch/Search.aspx
10490
Ohio
OH
Fredericktown Local School District
School District
2019
Enterprise Zones
General Economic Development
(not specified)
Wayne Township
Property Tax
Tax Exemption
(not specified)
$22,434
$0
$22,434
(none)
10491
Ohio
OH
Fredericktown Local School District
School District
2019
Enterprise Zones
General Economic Development
(not specified)
Village of Fredericktown
Property Tax
Tax Exemption
(not specified)
$8,260
$0
$8,260
(none)
10492
Ohio
OH
Gahanna-Jefferson City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Gahanna; City of Columbus
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$849,279
$289,831
$559,448
Gross/net revenue losses are the sum of both jurisdictions and/or programs as the CAFR does not provide individual reimbursement/offset amounts for each jurisdiction and/or program.
10493
Ohio
OH
Galion City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Galion
Property Tax
(not specified)
(not specified)
$26,906
$0
$26,906
(none)
10494
Ohio
OH
Galion City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Galion
Property Tax
(not specified)
(not specified)
$9,864
$0
$9,864
(none)
10495
Ohio
OH
Garaway Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Village of Sugarcreek
Real Property Tax
(not specified)
(not specified)
$30,944
$0
$30,944
(none)
10496
Ohio
OH
Geneva Area City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735
Village Geneva-on-the-Lake
Real Property Tax
Tax Exemption
(not specified)
$565
$0
$565
(none)
10497
Ohio
OH
Gibsonburg Exempted Village School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 5709.62; 5709.63
Sandusky County
Personal Property Tax; Real Property Tax
Tax Exemption
All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. The amount of the abatement is deducted from the business’s property tax bill.
$13,685
$0
$13,685
(none)
10498
Ohio
OH
Grand Valley Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of Orwell
Property Tax
Tax Exemption
(not specified)
$15,021
$0
$15,021
(none)
10499
Ohio
OH
Grandview Heights School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Grandview Heights
Property Tax
Tax Exemption
(not specified)
$1,832,740
$0
$1,832,740
(none)
10500
Ohio
OH
Granville Exempted Village School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Newark
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,026
$170,033
$0
(none)
10501
Ohio
OH
Groveport Madison Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Groveport
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$6,220,259
$1,015,399
$5,204,860
(none)
10502
Ohio
OH
Groveport Madison Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Village of Obetz
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,044,012
$426,800
$2,617,212
(none)
10503
Ohio
OH
Groveport Madison Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Columbus
Property Tax
(not specified)
(not specified)
$64,309
$0
$64,309
(none)
10504
Ohio
OH
Hamilton County
County
2019
Community Reinvestment Area (CRA) Program
Construction/rehabilitation
(not specified)
Municipalities in Hamilton County
Property Tax
Tax Abatement
(not specified)
$5,150,000
$0
$5,150,000
(none)
https://www.hamiltoncountyohio.gov/government/departments/budget_and_strategic_initiatives/annual_information_statement
10505
Ohio
OH
Hamilton County
County
2019
Enterprise Zone
General Economic Development
(not specified)
Hamilton County
Property Tax
(not specified)
(not specified)
$166,000
$0
$166,000
(none)
https://www.hamiltoncountyohio.gov/government/departments/budget_and_strategic_initiatives/annual_information_statement
10506
Ohio
OH
Hamilton Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Village of Obetz
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,453,716
$54,489
$1,399,227
(none)
10507
Ohio
OH
Hamilton Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Columbus
Property Tax
(not specified)
(not specified)
$226,706
$0
$226,706
(none)
10508
Ohio
OH
Heath City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of Heath
Real Property Tax
Tax Exemption
(not specified)
$443,142
$0
$443,142
(none)
10509
Ohio
OH
Highland Local School District (Medina)
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735
Medina County
Real Property Tax
Tax Exemption
(not specified)
$209,100
$0
$209,100
(none)
10510
Ohio
OH
Hilliard City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Hilliard; City of Columbus
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,131,672
$284,049
$847,623
Gross/net revenue losses are the sum of all programs as the CAFR does not provide individual reimbursement/offset amounts.
10511
Ohio
OH
Howland Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Howland Township
Property Tax
Tax Exemption
(not specified)
$3,369
$0
$3,369
(none)
10512
Ohio
OH
Hubbard Exempted Village School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Hubbard
Property Tax
Tax Exemption
(not specified)
$11,734
$0
$11,734
(none)
10513
Ohio
OH
Hudson City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Hudson; Village of Boston Heights
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$351,165
$379,593
$0
(none)
10514
Ohio
OH
Huron City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
Huron Township
Property Tax
Tax Exemption
(not specified)
$325,604
$0
$325,604
(none)
10515
Ohio
OH
Huron City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Huron
Property Tax
Tax Exemption
(not specified)
$231,716
$0
$231,716
(none)
10516
Ohio
OH
Indian Lake Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Village of Russells
Property Tax
Tax Exemption
(not specified)
$65,042
$0
$65,042
(none)
10517
Ohio
OH
Jackson Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Jackson Township
Property Tax
Tax Exemption
(not specified)
$15,438
$0
$15,438
(none)
10518
Ohio
OH
Jackson-Milton Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Jackson Township
Property Tax
(not specified)
(not specified)
$191,636
$0
$191,636
(none)
10519
Ohio
OH
Jefferson Township Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Moraine
Property Tax
Tax Exemption
(not specified)
$140,000
$0
$140,000
Gross/net revenue losses are approximate amounts.
10520
Ohio
OH
Jefferson Township Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of West Carrollton
Property Tax
Tax Exemption
(not specified)
$14,000
$0
$14,000
Gross/net revenue losses are approximate amounts.
10521
Ohio
OH
Johnstown-Monroe Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of New Albany; Village of Johnstown; Licking County
Real Property Tax
Tax Exemption
(not specified)
$8,742
$0
$8,742
(none)
10522
Ohio
OH
Jonathan Alder Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Union County
Property Tax
Tax Exemption
(not specified)
$44,663
$0
$44,663
(none)
10523
Ohio
OH
Kent City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 5709; 5709.82 (when required)
City of Kent
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$468,701
$0
$468,701
During fiscal year 2019, the School District did not receive any payments in lieu of taxes from the City.
10524
Ohio
OH
Kenton City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Kenton
Property Tax
(not specified)
(not specified)
$75,502
$0
$75,502
(none)
10525
Ohio
OH
Kenton City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Buck Township
Property Tax
(not specified)
(not specified)
$4,159
$0
$4,159
(none)
10526
Ohio
OH
Kettering City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Kettering; City of Moraine
Property Tax
Tax Exemption
(not specified)
$513,563
$0
$513,563
(none)
10527
Ohio
OH
Labrae Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Warren
Real Property Tax
Tax Exemption
(not specified)
$5,940
$0
$5,940
(none)
10528
Ohio
OH
Lake Local School District (Wood)
School District
2019
Payment in Lieu of Tax (PILOT)
General Economic Development
(not specified)
Wood County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$9,576
$11,000
$0
(none)
10529
Ohio
OH
Lakewood City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.65 to 3735.70
City of Lakewood
Property Tax
Tax Exemption
(not specified)
$1,370,299
$0
$1,370,299
(none)
10530
Ohio
OH
Lakewood Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
Village of Hebron
Real Property Tax
Tax Exemption
(not specified)
$102,174
$0
$102,174
(none)
10531
Ohio
OH
Lakewood Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
Licking County
Real Property Tax
Tax Exemption
(not specified)
$88,825
$0
$88,825
(none)
10532
Ohio
OH
Lakewood Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of Heath
Real Property Tax
Tax Exemption
(not specified)
$23,535
$0
$23,535
(none)
10533
Ohio
OH
Lakota Local School District (Butler)
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Various cities and townships in Ohio
Personal Property Tax; Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,036,497
$653,279
$383,218
(none)
10534
Ohio
OH
Lakota Local School District (Sandusky)
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Fostoria
Property Tax
Tax Exemption
(not specified)
$34,637
$0
$34,637
(none)
10535
Ohio
OH
Lakota Local School District (Sandusky)
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Wood County
Property Tax
Tax Exemption
(not specified)
$11,219
$0
$11,219
(none)
10536
Ohio
OH
Lancaster City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Lancaster
Property Tax
Tax Exemption
(not specified)
$296,446
$0
$296,446
(none)
10537
Ohio
OH
Lebanon City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Lebanon
Property Tax
Tax Exemption
(not specified)
$262,214
$83,571
$178,643
(none)
10538
Ohio
OH
Leipsic Local School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
Various cities and townships in Ohio
Property Tax
Tax Exemption
(not specified)
$724,384
$0
$724,384
(none)
10539
Ohio
OH
Leipsic Local School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Putnam County; Van Buren Township; Village of Leipsic
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$152,483
(none)
10540
Ohio
OH
Lexington Local School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
Village Lexington
Property Tax
Tax Exemption
(not specified)
$138,377
$0
$138,377
(none)
10541
Ohio
OH
Lexington Local School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
Washington Township
Property Tax
Tax Exemption
(not specified)
$28,957
$0
$28,957
(none)
10542
Ohio
OH
Lexington Local School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Mansfield
Property Tax
Tax Exemption
(not specified)
$24,044
$0
$24,044
(none)
10543
Ohio
OH
Liberty Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Liberty Township
Property Tax
Tax Exemption
(not specified)
$59,651
$0
$59,651
(none)
10544
Ohio
OH
Liberty-Benton Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Findlay
Property Tax
Tax Exemption
(not specified)
$70,628
$0
$70,628
(none)
10545
Ohio
OH
Licking Heights Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Reynoldsburg; City of New Albany; City of Pataskala; Jefferson Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,630,623
$2,344,142
$286,481
Gross/net revenue losses are the sum of all programs as the CAFR does not provide individual reimbursement/offset amounts for each jurisdiction and/or program.
10546
Ohio
OH
Licking Valley Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Newark
Property Tax
(not specified)
(not specified)
$29,023
$0
$29,023
(none)
10547
Ohio
OH
Lincolnview Local School District
School District
2019
Payment in Lieu of Tax (PILOT)
General Economic Development
(not specified)
Van Wert County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$418,702
$0
$418,702
(none)
10548
Ohio
OH
Lincolnview Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Van Wert County
Real Property Tax
Tax Exemption
(not specified)
$35,404
$0
$35,404
(none)
10549
Ohio
OH
London City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of London
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$96,141
$70,000
$26,141
(none)
10550
Ohio
OH
Louisville City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Nimishillen Township
Property Tax
Tax Exemption
(not specified)
$42,715
$0
$42,715
(none)
10551
Ohio
OH
Loveland City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Loveland
Property Tax
Tax Exemption
(not specified)
$133,122
$0
$133,122
(none)
10552
Ohio
OH
Mad River Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Riverside
Personal Property Tax; Real Property Tax
Tax Exemption
(not specified)
$11,085
$0
$11,085
(none)
10553
Ohio
OH
Madeira City School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Maderia
Property Tax
(not specified)
The abatements will be terminated if the property is deemed delinquent, behind on payments, or the terms and conditions of the TIF are not adhered to and no recapture provisions noted.
$286,353
$0
$286,353
(none)
10554
Ohio
OH
Madison Local School District (Richland)
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements; Community Urban Redevelopment Program; Tax Increment Financing (TIF)
Construction/rehabilitation
Not specified; Ohio Revised Code (ORC) Section 1728
City of Mansfield
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$506,258
$268,411
$237,847
Gross/net revenue losses are the sum of all programs as the CAFR does not provide individual reimbursement/offset amounts for each jurisdiction and/or program.
10555
Ohio
OH
Mansfield City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Mansfield
Real Property Tax
Tax Exemption
(not specified)
$388,792
$0
$388,792
(none)
10556
Ohio
OH
Mansfield City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Mansfield
Real Property Tax
Tax Exemption
(not specified)
$138,112
$0
$138,112
(none)
10557
Ohio
OH
Mansfield City School District
School District
2019
Community Urban Redevelopment Program
General Economic Development
(not specified)
City of Mansfield
Real Property Tax
Tax Exemption
(not specified)
$99,104
$0
$99,104
(none)
10558
Ohio
OH
Mariemont City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Various cities and townships in Ohio
Property Tax
Tax Exemption
(not specified)
$1,471,336
$0
$1,471,336
(none)
10559
Ohio
OH
Marietta City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Washington County
Property Tax
Tax Exemption
(not specified)
$28,490
$0
$28,490
(none)
10560
Ohio
OH
Marietta City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Washington County
Property Tax
Tax Exemption
(not specified)
$14,736
$0
$14,736
(none)
10561
Ohio
OH
Marion Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Marion Township
Real Property Tax
Tax Exemption
Provisions for recapturing property Tax Exemptions, which can be used at the discretions of the local governments, are pursuant to ORC Section 9.66(C)(1) and 9.66(C)(2).
$42,486
$0
$42,486
(none)
10562
Ohio
OH
Marysville Exempted Village School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Union County; City of Marysville
Real Property Tax
Tax Exemption
(not specified)
$404,871
$0
$404,871
(none)
10563
Ohio
OH
Marysville Exempted Village School District
School District
2019
Payment in Lieu of Tax (PILOT)
General Economic Development
(not specified)
Union County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,317,477
(none)
10564
Ohio
OH
Mason City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Mason
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$822,562
$415,481
$407,081
(none)
10565
Ohio
OH
Maumee City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Mason
Property Tax
Tax Exemption
(not specified)
$80,000
$0
$80,000
Gross/net revenue losses are approximate amounts.
10566
Ohio
OH
Mayfield City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 5709.82
City of Mayfield Heights
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$415,006
$170,165
$244,841
(none)
10567
Ohio
OH
Mayfield City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 5709.82
City of Highland Heights
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$29,006
$20,845
$8,161
(none)
10568
Ohio
OH
Medina City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Medina
Property Tax
Tax Exemption
(not specified)
$255,313
$0
$255,313
(none)
10569
Ohio
OH
Medina City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Montville Township
Property Tax
Tax Exemption
(not specified)
$86,674
$0
$86,674
(none)
10570
Ohio
OH
Medina City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Sharon Township
Property Tax
Tax Exemption
(not specified)
$38,860
$0
$38,860
(none)
10571
Ohio
OH
Mentor Exempted Village School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Mentor
Property Tax
Tax Exemption
(not specified)
$160,773
$0
$160,773
(none)
10572
Ohio
OH
Miami Trace Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Fayette County
Property Tax
Tax Exemption
(not specified)
$35,198
$0
$35,198
(none)
10573
Ohio
OH
Middletown City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Middletown
Property Tax
Tax Exemption
(not specified)
$249,134
$0
$249,134
(none)
10574
Ohio
OH
Midview Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Village of Grafton
Property Tax
(not specified)
(not specified)
$6,873
$0
$6,873
(none)
10575
Ohio
OH
Milford Exempted Village School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Milford; Union Township; Miami Township
Personal Property Tax; Real Property Tax
Tax Exemption
(not specified)
$353,343
$0
$353,343
(none)
10576
Ohio
OH
Millcreek-West Unity Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Village of West Unity; Williams County
Property Tax
(not specified)
(not specified)
$10,593
$0
$10,593
(none)
10577
Ohio
OH
Monroe Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Monroe
Property Tax
Tax Exemption
(not specified)
$2,984,392
$0
$2,984,392
(none)
10578
Ohio
OH
Montgomery County
County
2019
Various Enterprise Zones Agreements
Job Creation/Retention
Various
Various Jurisdictions, see CAFR
Property Tax
Tax Abatement
(not specified)
$2,047,747
$0
$2,047,747
(none)
https://www.mcohio.org/government/elected_officials/auditor/accounting_and_financial_reporting/yearly_financial_reports_(cafr).php
10579
Ohio
OH
Montpelier Exempted Village School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
Village of Montpelier; Jefferson Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$40,516
$5,882
$34,634
Gross/net revenue losses are the sum of all programs as the CAFR does not provide individual reimbursement/offset amounts for each jurisdiction and/or program.
10580
Ohio
OH
Mount Vernon City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Mount Vernon
Property Tax
Tax Exemption
(not specified)
$105,182
$0
$105,182
(none)
10581
Ohio
OH
Mount Vernon City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Liberty Township
Property Tax
Tax Exemption
(not specified)
$65,352
$0
$65,352
(none)
10582
Ohio
OH
Mount Vernon City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Clinton Township
Property Tax
Tax Exemption
(not specified)
$4,079
$0
$4,079
(none)
10583
Ohio
OH
Mount Vernon City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Mount Vernon
Property Tax
Tax Exemption
(not specified)
$2,484
$0
$2,484
(none)
10584
Ohio
OH
Napoleon Area City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Henry County
Real Property Tax
Tax Exemption
(not specified)
$101,126
$0
$101,126
(none)
10585
Ohio
OH
New Albany-Plain Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of New Albany
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,734,089
$3,613,841
$1,120,248
(none)
10586
Ohio
OH
New Boston Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of New Boston
Property Tax
Tax Exemption
(not specified)
$46,298
$0
$46,298
(none)
10587
Ohio
OH
New Knoxville Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
Village of New Knoxville
Real Property Tax
Tax Exemption
(not specified)
$3,892
$0
$3,892
(none)
10588
Ohio
OH
New Philadelphia City School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Goshen Township
Property Tax
(not specified)
(not specified)
$110,126
$0
$110,126
(none)
10589
Ohio
OH
New Philadelphia City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of New Philadelphia
Property Tax
Tax Exemption
(not specified)
$33,618
$0
$33,618
(none)
10590
Ohio
OH
Newark City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Newark
Property Tax
Tax Exemption
(not specified)
$260,918
$0
$260,918
(none)
10591
Ohio
OH
Newcomerstown Exempted Village School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709.63
Village of Newcomerstown
Property Tax
Tax Exemption
All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform.
$4,940
$0
$4,940
(none)
10592
Ohio
OH
Niles City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Trumbull County
Property Tax
Tax Exemption
(not specified)
$6,327
$0
$6,327
(none)
10593
Ohio
OH
North Canton City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Plain Township
Property Tax
Tax Exemption
(not specified)
$42,263
$0
$42,263
(none)
10594
Ohio
OH
North Canton City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of North Canton
Property Tax
Tax Exemption
(not specified)
$13,000
$0
$13,000
Gross/net revenue losses are approximate amounts.
10595
Ohio
OH
North Central Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Village of Holiday City; Williams County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,106,827
$409,607
$697,220
(none)
10596
Ohio
OH
North Olmsted City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) 3735
City of North Olmsted
Property Tax
Tax Exemption
(not specified)
$154,510
$0
$154,510
(none)
10597
Ohio
OH
North Ridgeville City School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
Ohio Revised Code (ORC)
City of North Ridgeville
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$93,000
$88,600
$4,400
(none)
10598
Ohio
OH
North Royalton City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of North Royalton
Property Tax
Tax Exemption
(not specified)
$15,634
$0
$15,634
(none)
10599
Ohio
OH
North Union Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
Ohio Revised Code (ORC) 5709.632; 3735.65 to 3735.70
Village of Richwood
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$5,078
$5,078
$0
(none)
10600
Ohio
OH
Northeastern Local School District (Defiance)
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
Henry County
Real Property Tax
Tax Exemption
(not specified)
$137,825
$0
$137,825
(none)
10601
Ohio
OH
Northeastern Local School District (Defiance)
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 5709.62; 5709.63
Henry County
Personal Property Tax; Real Property Tax
Tax Exemption
All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform.
$64,013
$0
$64,013
(none)
10602
Ohio
OH
Northeastern Local School District (Defiance)
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
Henry County
Real Property Tax
Tax Exemption
(not specified)
$137,825
$0
$137,825
(none)
10603
Ohio
OH
Northeastern Local School District (Defiance)
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 5709.62; 5709.63
Henry County
Personal Property Tax; Real Property Tax
Tax Exemption
All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform.
$64,013
$0
$64,013
(none)
10604
Ohio
OH
Northwest Local School District (Hamilton)
School District
2019
Tax Increment Financing (TIF)
General Economic Development
Ohio Revised Code (ORC) Section 5709.73 to 5709.75
Northwest Local School District (Hamilton)
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$375,855
$0
$375,855
(none)
10605
Ohio
OH
Northwest Local School District (Hamilton)
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Sections 3735.65 to 3735.70
Northwest Local School District (Hamilton)
Real Property Tax
Tax Exemption
(not specified)
$172,259
$0
$172,259
(none)
10606
Ohio
OH
Northwest Local School District (Hamilton)
School District
2019
Enterprize Zone (EZ)
General Economic Development
Ohio Revised Code (ORC) Sections 3735.65 to 3735.70
Northwest Local School District (Hamilton)
Real Property Tax
Tax Exemption
(not specified)
(none)
10607
Ohio
OH
Norwood City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Norwood
Property Tax
Tax Exemption
(not specified)
$918,647
$0
$918,647
Gross/net revenue losses are approximate amounts.
10608
Ohio
OH
Oak Hills Local School District
School District
2019
Solar Abatement Programs
Conservation of farmland, forest, open space, or water
(not specified)
Various cities and townships in Ohio
Property Tax
Tax Exemption
(not specified)
$131,270
$0
$131,270
(none)
10609
Ohio
OH
Oberlin City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Oberlin
Real Property Tax
Tax Exemption
(not specified)
$16,018
$0
$16,018
(none)
10610
Ohio
OH
Ohio
State
2019
Job Creation Credit (including Computer Data Center Tax Abatement)
Job Creation/Retention
Ohio Revised Code 122.17
State of Ohio
Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax; Petroleum Activity Tax; Income Tax; Commercial Activity Tax; Sales and Use Tax
Tax Credit; Tax Exemption
The tax abatements are subject to recapture if the taxpayer fails to maintain operations at the project location, or has failed to meet its commitments, which information should be included in annual reports the taxpayer is required to file.
$177,378,000
$0
$177,378,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10611
Ohio
OH
Ohio
State
2019
Job Retention Credit
Job Creation/Retention
Ohio Revised Code 122.171
State of Ohio
Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax; Petroleum Activity Tax; Income Tax; Commercial Activity Tax; Sales and Use Tax
Tax Credit
The tax abatements are subject to recapture if the taxpayer fails to maintain operations at the project location, or has failed to meet its commitments, which information should be included in annual reports the taxpayer is required to file.
$56,039,000
$0
$56,039,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10612
Ohio
OH
Ohio
State
2019
Historic Preservation Tax Credit
Historic Preservation
Ohio Revised Code section 149.311
State of Ohio
Insurance Tax; Financial Institutions Tax; Foreign and Domestic Insurance Taxes; Income Tax
Tax Credit
Tax Credits received by the applicant shall be deemed to be an unpaid tax assessment subject to collection if all required criteria are not met.
$33,797,000
$0
$33,797,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10613
Ohio
OH
Ohio
State
2019
Motion Picture Tax Credit
Film, TV, and/or media
Ohio Revised Code 122.85
State of Ohio
Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax; Income Tax
Tax Credit
No credits will be issued until a minimum of $300 thousand in eligible expenditures have been made.
$14,050,000
$0
$14,050,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10614
Ohio
OH
Ohio
State
2019
New Markets Tax Credit
Capital investment
Ohio Revised Code sections 5725.33, 5726.54, and 5729.16
State of Ohio
Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax
(not specified)
(not specified)
$6,744,000
$0
$6,744,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10615
Ohio
OH
Olentangy Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Delaware County
Property Tax
Tax Exemption
(not specified)
$2,322,001
$0
$2,322,001
(none)
10616
Ohio
OH
Olentangy Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Westerville
Property Tax
Tax Exemption
(not specified)
$1,555,400
$0
$1,555,400
(none)
10617
Ohio
OH
Olentangy Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Columbus
Property Tax
Tax Exemption
(not specified)
$84,881
$0
$84,881
(none)
10618
Ohio
OH
Olentangy Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Columbus
Property Tax
Tax Exemption
(not specified)
$77,773
$0
$77,773
(none)
10619
Ohio
OH
Olentangy Local School District
School District
2019
Compensation Agreement
General Economic Development
Ohio Revised Code (ORC) Section 5709.82
(not specified)
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,931,856
Unclear which government entity granted the abatements.
10620
Ohio
OH
Olmsted Falls City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Olmsted Falls; Olmsted Township
Property Tax
Tax Exemption
(not specified)
$150,776
$0
$150,776
(none)
10621
Ohio
OH
Ontario Local School District
School District
2019
Payment in Lieu of Tax (PILOT)
General Economic Development
(not specified)
City of Ontario
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$60,000
(none)
10622
Ohio
OH
Ontario Local School District
School District
2019
Payment in Lieu of Tax (PILOT)
General Economic Development
(not specified)
City of Ontario
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$158,266
(none)
10623
Ohio
OH
Orange City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Various cities and townships in Ohio
Property Tax
(not specified)
(not specified)
$748,716
$0
$748,716
(none)
10624
Ohio
OH
Oregon City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Oregon; City of Toledo
Property Tax
Tax Exemption
(not specified)
$385,538
$0
$385,538
(none)
10625
Ohio
OH
Parma City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Parma Heights
Property Tax
Tax Exemption
(not specified)
$14,552
$0
$14,552
(none)
10626
Ohio
OH
Paulding Exempted Village School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
Paulding County
Property Tax
Tax Exemption
(not specified)
$28,312
$0
$28,312
(none)
10627
Ohio
OH
Perry Local School District (Allen)
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Lima
Property Tax
Tax Exemption
(not specified)
$99,967
$0
$99,967
(none)
10628
Ohio
OH
Perry Local School District (Stark)
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Perry Township
Property Tax
Tax Exemption
(not specified)
$75,000
$0
$75,000
Gross/net revenue losses are approximate amounts.
10629
Ohio
OH
Perrysburg Exempted Village School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of Perrysburg; Perrysburg Township
Real Property Tax
Tax Exemption
(not specified)
$262,260
$0
$262,260
(none)
10630
Ohio
OH
Pickerington Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of Pickerington; Violet Township; Fairfield County
Real Property Tax
Tax Exemption
(not specified)
$30,978
$0
$30,978
(none)
10631
Ohio
OH
Pike-Delta-York Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Village of Delta; Swancreek Township; York Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$211,762
$105,881
$105,881
(none)
10632
Ohio
OH
Piqua City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Piqua
Property Tax
Tax Exemption
(not specified)
$465,756
$0
$465,756
Amounts listed are the taxes abated for 2018, which is the latest information available.
10633
Ohio
OH
Princeton City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
Various cities and townships in Ohio
Personal Property Tax; Real Property Tax
Tax Exemption
(not specified)
$1,737,580
$0
$1,737,580
(none)
10634
Ohio
OH
Ravenna City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Ravenna
Real Property Tax
Tax Exemption
(not specified)
$67,409
$0
$67,409
(none)
10635
Ohio
OH
Reynoldsburg City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Various cities and townships in Ohio
Property Tax
(not specified)
(not specified)
$34,490
$0
$34,490
(none)
10636
Ohio
OH
River Valley Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Marion County
Property Tax
Tax Exemption
(not specified)
$128,943
$0
$128,943
(none)
10637
Ohio
OH
River View Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709.63
Various cities and townships in Ohio
Property Tax
Tax Exemption
All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. Once the Department of Taxation approves the agreement, the amount of the abatement is deducted from the business’s property tax bill by removing the valuation from the taxable parcel and listing the associated assessed value on the exempt tax list.
$88,803
$0
$88,803
(none)
10638
Ohio
OH
Riverside Local School District (Lake)
School District
2019
Community Reinvestment Program
General Economic Development
Community Reinvestment Act
City of Painesville
Property Tax
Tax Exemption
(not specified)
$74,260
$0
$74,260
(none)
10639
Ohio
OH
Rocky River City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Fairview Park
Property Tax
Tax Exemption
(not specified)
$137,312
$0
$137,312
(none)
10640
Ohio
OH
Rossford Exempted Village School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Wood County
Property Tax
Tax Exemption
(not specified)
$1,038,862
$0
$1,038,862
(none)
10641
Ohio
OH
Rossford Exempted Village School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Wood County
Property Tax
Tax Exemption
(not specified)
$803,670
$0
$803,670
(none)
10642
Ohio
OH
Rossford Exempted Village School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Northwood
Property Tax
Tax Exemption
(not specified)
$195,541
$0
$195,541
(none)
10643
Ohio
OH
Salem City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Salem
Property Tax
Tax Exemption
(not specified)
$47,655
$0
$47,655
(none)
10644
Ohio
OH
Sandusky City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Sandusky
Personal Property Tax; Real Property Tax
Tax Exemption
(not specified)
$606,360
$0
$606,360
(none)
10645
Ohio
OH
Sebring Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of Sebring
Property Tax
Tax Exemption
(not specified)
$16,259
$0
$16,259
(none)
10646
Ohio
OH
Shaker Heights City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
$1,210,353
$0
$1,210,353
Unclear which entity entered into the abatements.
10647
Ohio
OH
Sheffield-Sheffield Lake City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Village of Sheffield
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$22,460
$9,058
$13,402
(none)
10648
Ohio
OH
Shelby City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Shelby
Real Property Tax
Tax Exemption
(not specified)
$409,277
$0
$409,277
(none)
10649
Ohio
OH
Shelby City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Shelby
Property Tax
Tax Exemption
(not specified)
$82,366
$0
$82,366
(none)
10650
Ohio
OH
Solon City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of Glenwillow
Property Tax
Tax Exemption
(not specified)
$1,491,083
$450,579
$1,040,504
(none)
10651
Ohio
OH
Solon City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Solon
Property Tax
Tax Exemption
(not specified)
$188,120
$77,178
$110,942
(none)
10652
Ohio
OH
Solon City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Solon
Property Tax
Tax Exemption
(not specified)
$376,252
$350,000
$26,252
Annual payment is $250,000 + one-time payment of $100,000
10653
Ohio
OH
Solon City School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
(not specified)
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$548,776
Unclear which government entity granted the abatements.
10654
Ohio
OH
South-Western City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Grove City
Property Tax
Tax Exemption
(not specified)
$4,709,447
$0
$4,709,447
(none)
10655
Ohio
OH
South-Western City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of Urbancrest
Property Tax
Tax Exemption
(not specified)
$1,588,286
$93,883
$1,494,403
(none)
10656
Ohio
OH
South-Western City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Columbus
Property Tax
Tax Exemption
(not specified)
$668,218
$59,381
$608,837
(none)
10657
Ohio
OH
Southwest Licking Local School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 5709.83
Etna Township; City of Newark
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,408,944
$569,534
$1,839,410
Reimbursement/offset is income tax sharing compensation from Etna Township through Joint Economic Development Zone (JEDZ) contracts administered by the City of Newark.
10658
Ohio
OH
Southwest Local School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
Hamilton County
Property Tax
Tax Exemption
(not specified)
$39,973
$0
$39,973
(none)
10659
Ohio
OH
Springboro Community City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Springboro
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$8,901
$3,830
$5,071
(none)
10660
Ohio
OH
Springfield City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Springfield
Property Tax
(not specified)
(not specified)
$182,915
$0
$182,915
(none)
10661
Ohio
OH
Springfield Local School District (Lucas)
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of Holland
Property Tax
Tax Exemption
(not specified)
$77,734
$0
$77,734
(none)
10662
Ohio
OH
St Bernard-Elmwood Place City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of St. Bernard
Property Tax
Tax Exemption
(not specified)
$51,341
$0
$51,341
Gross/net revenue losses are approximate amounts.
10663
Ohio
OH
St Marys City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of St. Marys
Property Tax
Tax Exemption
(not specified)
$223,203
$0
$223,203
(none)
10664
Ohio
OH
St Marys City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Auglaize County
Property Tax
Tax Exemption
(not specified)
$30,300
$0
$30,300
(none)
10665
Ohio
OH
Stow-Munroe Falls City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 5709
City of Stow
Personal Property Tax; Real Property Tax
Tax Exemption
(not specified)
$500,000
$0
$500,000
Gross/net revenue losses are approximate amounts.
10666
Ohio
OH
Strongsville City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Sections 3735.65 to 3735.70
City of Strongsville
Property Tax
Tax Exemption
(not specified)
$646,180
$0
$646,180
(none)
10667
Ohio
OH
Sycamore Community City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Symmes Township; City of Blue Ash
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$232,118
$20,006
$212,112
Offsets listed as "donation" from company
10668
Ohio
OH
Sylvania School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Sylvania
Property Tax
Tax Exemption
(not specified)
$17,798
$0
$17,798
(none)
10669
Ohio
OH
Sylvania School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Sylvania Township
Property Tax
Tax Exemption
(not specified)
$15,318
$0
$15,318
(none)
10670
Ohio
OH
Tallmadge City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of Tallmadge
Real Property Tax
Tax Exemption
(not specified)
$278,642
$0
$278,642
(none)
10671
Ohio
OH
Teays Valley Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Pickaway County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$664,945
$154,028
$510,917
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
10672
Ohio
OH
Tecumseh Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Clark County
Real Property Tax
Tax Exemption
If the actual number of employee positions created or retained by the business in any three-year period during which the agreement is in effect is not equal to or greater than seventy-five percent of the number of employee positions estimated to be created or retained under the agreement, the business shall repay the amount of taxes on property that would have been payable had the property not been exempted. In addition, the local governments may terminate or modify the exemptions from taxation granted under the agreement if the terms of the agreement are not met.
$12,635
$0
$12,635
The amount lists taxes forgone by the school district for the year ended December 31, 2018.
10673
Ohio
OH
Tiffin City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of Tiffin
Real Property Tax
Tax Exemption
(not specified)
$258,306
$0
$258,306
(none)
10674
Ohio
OH
Tiffin City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 5709.62; 5709.63
City of Tiffin
Personal Property Tax; Real Property Tax
Tax Exemption
All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform
$4,983
$0
$4,983
(none)
10675
Ohio
OH
Toledo City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709
City of Toledo
Property Tax
Tax Exemption
(not specified)
$3,153,821
$0
$3,153,821
(none)
10676
Ohio
OH
Toledo City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709
Lucas County
Property Tax
Tax Exemption
(not specified)
$161,754
$0
$161,754
(none)
10677
Ohio
OH
Tri-County North Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Village of Lewisberg
Property Tax
Tax Exemption
(not specified)
$1,093,040
$0
$1,093,040
The gross/net revenue is the combined loss of both the school district and Village of Lewisberg. CAFR does not disclose how much district Property Tax were reduced on its own.
10678
Ohio
OH
Triway Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Franklin County; Plain Township; City of Wooster; Killbuck Township
Property Tax
(not specified)
(not specified)
$68,790
$0
$68,790
(none)
10679
Ohio
OH
Trotwood-Madison City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Trotwood
Personal Property Tax; Real Property Tax
Tax Exemption
(not specified)
$186,787
$0
$186,787
(none)
10680
Ohio
OH
Troy City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 3765 to 3735.70; not specified
City of Troy
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,422,436
$147,815
$3,274,621
Gross/net revenue losses are the sum of both jurisdictions and/or programs as the CAFR does not provide individual reimbursement/offset amounts for each jurisdiction and/or program.
10681
Ohio
OH
Tuscarawas Valley Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709.63
Lawrence Township
Property Tax
Tax Exemption
(not specified)
$70,586
$0
$70,586
Gross revenue loss the sum of abatements from the 2019 and 2018 calendar years.
10682
Ohio
OH
Twinsburg City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 3735; 5709
City of Twinsburg
Property Tax
Tax Exemption
(not specified)
$446,085
$87,124
$358,961
(none)
10683
Ohio
OH
Upper Sandusky Exempted Village School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Upper Sandusky
Property Tax
Tax Exemption
(not specified)
$338
$0
$338
(none)
10684
Ohio
OH
Urbana City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Champaign County
Property Tax
Tax Exemption
(not specified)
$70,460
$0
$70,460
(none)
10685
Ohio
OH
Urbana City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Champaign County
Real Property Tax
Tax Exemption
(not specified)
$54,347
$0
$54,347
(none)
10686
Ohio
OH
Van Buren Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Various cities and townships in Ohio
Property Tax
Tax Exemption
(not specified)
$141,168
$0
$141,168
(none)
10687
Ohio
OH
Van Buren Local School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Various cities and townships in Ohio
Property Tax
Tax Exemption
(not specified)
$8,437
$0
$8,437
(none)
10688
Ohio
OH
Vandalia-Butler City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Vandalia; Butler Township
Property Tax
Tax Exemption
(not specified)
$535,372
$0
$535,372
(none)
10689
Ohio
OH
Vermilion Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
District of Vermilion
Property Tax
(not specified)
(not specified)
$18,279
$0
$18,279
(none)
10690
Ohio
OH
Wadsworth City School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Wadsworth
Property Tax
(not specified)
(not specified)
$101,718
$0
$101,718
Gross/net revenue losses are the sums of five abatement agreements.
10691
Ohio
OH
Warren City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Warren
Property Tax
Tax Exemption
(not specified)
$60,795
$0
$60,795
(none)
10692
Ohio
OH
Warrensville Heights City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Warrensville Heights
Property Tax
Tax Exemption
(not specified)
$342,642
$151,869
$190,773
(none)
10693
Ohio
OH
Washington Local School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Toledo
Property Tax
Tax Exemption
(not specified)
$1,886,899
$0
$1,886,899
(none)
10694
Ohio
OH
Wellington Exempted Village School District
School District
2019
Community Reinvestment Area Compensation Agreements
General Economic Development
Ohio Revised Code (ORC) Section 3735
Village of Wellington
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$6,441
$6,441
$0
(none)
10695
Ohio
OH
Wellston City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Wellston
Property Tax
Tax Exemption
(not specified)
$3,282
$0
$3,282
(none)
10696
Ohio
OH
Wellsville Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Yellow Creek Township
Personal Property Tax; Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$700,498
(none)
10697
Ohio
OH
West Branch Local School District
School District
2019
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Village of Sebring
Property Tax
(not specified)
(not specified)
$11,143
$0
$11,143
(none)
10698
Ohio
OH
West Carrollton City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Moraine; City of West Carrollton
Property Tax
Tax Exemption
(not specified)
$136,385
$0
$136,385
(none)
10699
Ohio
OH
West Clermont Local School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) 3735.67; not specified
Clermont County
Property Tax
Tax Exemption
(not specified)
$424,469
$0
$424,469
(none)
10700
Ohio
OH
West Clermont Local School District
School District
2019
Payment in Lieu of Tax (PILOT)
General Economic Development
Ohio Revised Code (ORC)
Union Township; Pierce Township
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,214,800
(none)
10701
Ohio
OH
West Muskingum Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Zanesville
Property Tax
Tax Exemption
(not specified)
$72,098
$0
$72,098
(none)
10702
Ohio
OH
Westerville City School District
School District
2019
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Section 3735.67
City of Westerville
Real Property Tax
Tax Exemption
(not specified)
$3,208,415
$0
$3,208,415
(none)
10703
Ohio
OH
Westlake City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Westlake
Property Tax
Tax Exemption
(not specified)
$2,045,647
$0
$2,045,647
(none)
10704
Ohio
OH
Whitehall City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Whitehall
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$178,378
$187,643
$0
(none)
10705
Ohio
OH
Winton Woods City School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Forest Park
Personal Property Tax; Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,078,802
$20,969
$1,057,833
(none)
10706
Ohio
OH
Woodmore Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709.631; 5709.632
Ottawa County; Harris Township
Property Tax
Tax Exemption
All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform.
$49,200
$0
$49,200
(none)
10707
Ohio
OH
Woodridge Local School District
School District
2019
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Sections 3735; 5709
City of Cuyahoga Falls
Property Tax
Tax Exemption
(not specified)
$619,202
$0
$619,202
Pursuant to enterprise zone agreements the abating jurisdiction contracts the with the school district for payments in lieu of taxes when required by the Ohio Revised Code.
10708
Ohio
OH
Wooster City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
City of Wooster
Property Tax
Tax Exemption
(not specified)
$287,446
$0
$287,446
(none)
10709
Ohio
OH
Wooster City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Wooster
Property Tax
Tax Exemption
(not specified)
$101,670
$0
$101,670
(none)
10710
Ohio
OH
Youngstown City School District
School District
2019
Community Reinvestment Program
General Economic Development
(not specified)
Mahoning County
Property Tax
Tax Exemption
(not specified)
$801,846
$0
$801,846
(none)
10711
Ohio
OH
Youngstown City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Mahoning County
Property Tax
Tax Exemption
(not specified)
$180,920
$0
$180,920
(none)
10712
Ohio
OH
Zane Trace Local School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
Ross County
Personal Property Tax; Real Property Tax
Tax Exemption
(not specified)
$298,648
$0
$298,648
Gross/net revenue losses are approximate amounts.
10713
Ohio
OH
Zanesville City School District
School District
2019
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Zanesville
Property Tax
Tax Exemption
(not specified)
$4,472
$0
$4,472
(none)
10714
Oklahoma
OK
Ardmore School District I-19
School District
2019
Tax Increment Financing (TIF)
General Economic Development
Oklahoma Statute 62-850
City of Ardmore
Property Tax Tax
Tax Diversion
(not specified)
$1,741,381
$0
$1,741,381
(none)
10944
Oklahoma
OK
Broken Arrow Public School District I-003
School District
2019
Tax Increment Financing (TIF)
General Economic Development
Oklahoma Statute 62-850
City of Broken Arrow
Property Tax Tax
Tax Increment Financing (TIF)
(not specified)
$37,062
$0
$37,062
Recipient of abatements are Indian Housing Authority Owned Properties.
https://www.baschools.org/pages/uploaded_files/CAFR_2019.pdf
10945
Oklahoma
OK
Broken Arrow Public School District I-003
School District
2019
Tax Increment Financing (TIF)
General Economic Development
Oklahoma Statute 62-850
City of Broken Arrow
Property Tax Tax
Tax Increment Financing (TIF)
(not specified)
$449,183
$0
$449,183
Recipient of abatement is Development District No. One.
https://www.baschools.org/pages/uploaded_files/CAFR_2019.pdf
10946
Oklahoma
OK
Canadian County
County
2019
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article X Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$1,827,916
$0
$1,827,916
(none)
https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16
10947
Oklahoma
OK
City of Broken Arrow
Municipality
2019
Five Year Ad Valorem Tax Exemption for Manufacturing
Manufacturing
Oklahoma Constitution, Article X, Section 6B
State of Oklahoma
Real and Personal Property taxes
Tax Abatement
(not specified)
$81,341
$0
$81,341
(none)
https://www.brokenarrowok.gov/government/finance
10948
Oklahoma
OK
City of Edmond
Municipality
2019
Hotel Tax Rebate
General Economic Development
Oklahoma State Constitution, Article 10, Section 14
Edmond, Oklahoma
Property Tax
Tax Abatement
(not specified)
$102,916
$0
$102,916
(none)
10949
Oklahoma
OK
City of Tulsa
Municipality
2019
Retail Incentives Policy
Business attraction/retention/expansion
(not specified)
Tulsa, Oklahoma
Sales Taxes
Tax refund
(not specified)
$928,000
$0
$928,000
Provided breakdown by named recipients
https://www.cityoftulsa.org/government/departments/finance/financial-reports/annual-comprehensive-financial-reports/
10950
Oklahoma
OK
City of Tulsa
Municipality
2019
TIF
General Economic Development
State‚ Local Development Act and under the auspices of City Ordinance 18058, as amended by City Ordinance 19168
Tulsa, Oklahoma
Property Tax Property Tax
Tax reduction
No provisions for recapture
$137,000
$0
$137,000
(none)
https://www.cityoftulsa.org/government/departments/finance/financial-reports/annual-comprehensive-financial-reports/
10951
Oklahoma
OK
Cleveland County
County
2019
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article 10 Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$23,395
$0
$23,395
(none)
10952
Oklahoma
OK
Comanche County
County
2019
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article X Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$310,428
$0
$310,428
(none)
https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16
10953
Oklahoma
OK
Crescent Public School District
School District
2019
Homestead and Veterans Exemptions
General Economic Development
Oklahoma State Statute Title 31
Various cities and townships in Oklahoma
Property Tax Tax
Tax Exemption
(not specified)
$69,000
$0
$69,000
(none)
10954
Oklahoma
OK
Edmond Independent School District 12
School District
2019
Homestead and Veterans Exemptions
General Economic Development
Oklahoma State Statute Title 31
Various cities and townships in Oklahoma
Property Tax
Tax Exemption
(not specified)
$2,799,327
$0
$2,799,327
(none)
10955
Oklahoma
OK
Lone Grove Public School District I-32
School District
2019
Homestead and Veterans Exemptions
General Economic Development
Oklahoma State Statute Title 31
Various cities and townships in Oklahoma
Property Tax Tax
Tax Exemption
(not specified)
$160,773
$0
$160,773
(none)
10956
Oklahoma
OK
Middleberg Public School District
School District
2019
Homestead and Veterans Exemptions
General Economic Development
Oklahoma State Statute Title 31
Various cities and townships in Oklahoma
Property Tax Tax
Tax Exemption
(not specified)
$50,000
$0
$50,000
(none)
10957
Oklahoma
OK
Muskogee Public School District
School District
2019
Tax Increment Financing (TIF); Homestead and Veterans Exemptions
General Economic Development
Oklahoma Statute 62-850; Oklahoma State Statute Title 31
Various cities and townships in Oklahoma
Property Tax Tax
Tax Diversion; Tax Exemption
(not specified)
$60,939
$0
$60,939
(none)
10958
Oklahoma
OK
Oklahoma
State
2019
New Products Development Income Tax Exemptions
Entrepreneurship/innovation
74 O.S. § 5064.7
State of Oklahoma
State Income Tax
Tax Exemption
(not specified)
$448,000
$0
$448,000
The reporting for Tax Exemptions related to New Products Development Income Tax Exemptions are commingled with other Tax Exemptions on the forms provided to OTC. As a result, it is not possible to determine the amount of tax abated during the fiscal year ended June 30, 2019.
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10959
Oklahoma
OK
Oklahoma
State
2019
Oklahoma Film Enhancement Rebate
Film, TV, and/or media
68 O.S. §§ 3621-3626
State of Oklahoma
(not specified)
Tax Rebate
(not specified)
$5,315,000
$0
$5,315,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10960
Oklahoma
OK
Oklahoma
State
2019
Quality Events Program
Sports and other mega events
68 O.S. §4301-4311
State of Oklahoma
Sales Tax
(not specified)
(qualification-based: no provisions for recapture)
$448,000
$0
$448,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10961
Oklahoma
OK
Oklahoma
State
2019
Historic Rehabilitation Tax Credits Program
Historic Preservation
68 O.S. § 2357.41
State of Oklahoma
(not specified)
Tax Credit
(not specified)
$5,736,000
$0
$5,736,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10962
Oklahoma
OK
Oklahoma
State
2019
Quality Jobs Programs (Quality Jobs, Samll Employer, and 21st Century)
Job Creation/Retention
68 O.S. § 3601; 68 O.S. §3901; 68 O.S. §3911-3920
State of Oklahoma
(not specified)
Tax Rebate
A company that participates in the Oklahoma Quality Jobs Program but fails to maintain a business presence in the state of Oklahoma within three years of start date must repay all program benefits they received and may not re-apply for the program for one year following dismissal.
$69,629,000
$0
$69,629,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10963
Oklahoma
OK
Oklahoma
State
2019
Small Business Incubators (Sponsors and Tenants)
Small business development
74 O.S. §5075; 74 O.S. §5078
State of Oklahoma
Income Tax; Sales Tax
Tax Exemption
(not specified)
$448,000
$0
$448,000
Reporting for Tax Exemptions related to business incubator tenants and sponsors is commingled with other Tax Exemptions on the forms provided to OTC. As a result, it is not possible to determine the amount of tax abated during the fiscal year ended June 30, 2019.
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10964
Oklahoma
OK
Oklahoma
State
2019
Cigarette Tax Tribal Compacts
Tobacco
(not specified)
State of Oklahoma
Cigarette Tax
Tax sharing
(not specified)
$60,801,000
$0
$60,801,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10965
Oklahoma
OK
Oklahoma City
Municipality
2019
Retail Incentive Policy
Business attraction/retention/expansion
(not specified)
Oklahoma City, Oklahoma
Sales Taxes
(not specified)
(not specified)
$554,000
$0
$554,000
(none)
https://www.okc.gov/departments/finance/financial-and-budget-reports/annual-financial-reports-trusts
10966
Oklahoma
OK
Oklahoma City
Municipality
2019
TIF - Economic Development Project Plan
General Economic Development (TIF)
Local Development Act, Title 62 of the Oklahoma Statutes, Sections 850, et seq
Oklahoma City, Oklahoma
Property Tax
(not specified)
(not specified)
$3,666,000
$0
$3,666,000
(none)
https://www.okc.gov/departments/finance/financial-and-budget-reports/annual-financial-reports-trusts
10967
Oklahoma
OK
Oklahoma City School District I-89
School District
2019
Tax Increment Financing (TIF)
General Economic Development
Oklahoma Statute 60-850 et. seq
Oklahoma City
Property Tax Tax
Tax Diversion
(not specified)
$1,805,000
$0
$1,805,000
In all cases of the active agreements, the District receives Property Tax taxes at the assessed valuation of the property prior to the TIF agreement.
10968
Oklahoma
OK
Oklahoma City School District I-89
School District
2019
Five Year Ad Valorem Tax Exemption for Manufacturing
General Economic Development
Oklahoma Statute Title 62, Section 193
Oklahoma City
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,031,000
$2,031,000
$0
the amount of foregone tax revenues as a result of this exemption was reimbursed by the State during the fiscal year
10969
Oklahoma
OK
Oklahoma County
County
2019
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article X Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$430,116
$399,060
$31,056
(none)
https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16
10970
Oklahoma
OK
Plainview School District I-27
School District
2019
Homestead and Veterans Exemptions
General Economic Development
Oklahoma State Statute Title 31
Various cities and townships in Oklahoma
Property Tax Tax
Tax Exemption
(not specified)
$105,878
$0
$105,878
(none)
10971
Oklahoma
OK
Ringling Public School District
School District
2019
Homestead and Veterans Exemptions
General Economic Development
Oklahoma State Statute Title 31
Various cities and townships in Oklahoma
Property Tax Tax
Tax Exemption
(not specified)
$23,300
$0
$23,300
(none)
10972
Oklahoma
OK
Tulsa County
County
2019
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article X Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$1,267,718
$0
$1,267,718
(none)
https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16
10973
Oklahoma
OK
Tulsa Public School District I-1
School District
2019
Enterprise Zones
General Economic Development
(not specified)
City of Tulsa
Property Tax
Tax Exemption
(not specified)
$500,000
$0
$500,000
(none)
10974
Oklahoma
OK
Tulsa Public School District I-1
School District
2019
Five Year Ad Valorem Tax Exemption for Manufacturing
General Economic Development
Oklahoma Statute Title 62, Section 193
City of Tulsa
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,200,000
$0
$4,200,000
During the year ended June 30, 2019, the amount of foregone tax revenues as a result of this exemption were $4.2 million, all of which was recorded by the district as a receivable at year end.
10975
Oklahoma
OK
Union Public School District 9
School District
2019
Qualifying Manufacturing Concern
General Economic Development
Oklahoma Constitution, Article X Section 6B
City of Tulsa, City of Broken Arrow, Tulsa County
Property Tax
Tax Exemption
(not specified)
$535,490
$0
$535,490
(none)
10976
Oklahoma
OK
Union Public School District 9
School District
2019
Property Tax Reimbursement Fund
General Economic Development
Oklahoma Statute Title 62, Section 193
City of Tulsa, City of Broken Arrow, Tulsa County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$535,490
(none)
10977
Oklahoma
OK
Zaneis Public School District
School District
2019
Homestead and Veterans Exemptions
General Economic Development
Oklahoma State Statute Title 31
Various cities and townships in Oklahoma
Property Tax
Tax Exemption
(not specified)
$9,180
$0
$9,180
(none)
10978
Oregon
OR
Adrian School District 61
School District
2019
Enterprise Zones
General Economic Development
(not specified)
Adrian School District No. 61
Property Tax
Tax Exemption
(not specified)
$98,035
$0
$98,035
(none)
11245
Oregon
OR
Beaverton School District
School District
2019
Various agreements
General Economic Development
(not specified)
Washington County
Property Tax
(not specified)
(not specified)
$349,000
$0
$349,000
(none)
11246
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2019
Enterprise Zones
General Economic Development
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$575,936
$0
$575,936
(none)
https://www.bend.k12.or.us/district/organization/budget
11247
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2019
Nonprofit Low-Income Rental Housing
Affordable Housing
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$98,379
$0
$98,379
(none)
https://www.bend.k12.or.us/district/organization/budget
11248
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2019
Solar Projects
Energy production
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$68,517
$0
$68,517
(none)
https://www.bend.k12.or.us/district/organization/budget
11249
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2019
Housing for Low-Income Rental
Affordable Housing
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$22,850
$0
$22,850
(none)
https://www.bend.k12.or.us/district/organization/budget
11250
Oregon
OR
Bethel School District 52
School District
2019
(not specified)
(not specified)
(not specified)
Lane County
Property Tax
(not specified)
(not specified)
$34,546
$0
$34,546
Gross/net revenue losses are approximte amounts.
11251
Oregon
OR
Centennial School District 28jt
School District
2019
Housing for Low-Income Rental; Homebuyer Opportunity Limited Tax Exemption
Affordable Housing
ORS 307.515 to 307.535; ORS 307.651 to 307.687
Centennial School District No. 28jt
Property Tax
Tax Exemption
(not specified)
$105,137
$0
$105,137
Sum of both programs, individual abatement amounts not specified.
11252
Oregon
OR
Central Point School District 6
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Jackson County
Property Tax
Tax Exemption
(not specified)
$33,145
$0
$33,145
(none)
11253
Oregon
OR
Central School District 13j
School District
2019
Enterprise Zones
(not specified)
ORS 285C.050.250
Polk County
Property Tax
(not specified)
(not specified)
$3,619
$0
$3,619
(none)
11254
Oregon
OR
Central School District 13j
School District
2019
Historic Property
(not specified)
ORS 358.475-.545
Polk County
Property Tax
(not specified)
(not specified)
$3,363
$0
$3,363
(none)
11255
Oregon
OR
City of Eugene
Municipality
2019
Multi-Unit Property Tax Exemption
Redevelopment/revitalization
Oregon Revised Statutes (ORS) 307.600 – 307.637 and City Code 2.945 – 2.947
Eugene, Oregon
Real Property Tax
Reduction in assessed value; Tax Exemption
(no provisions for recapture)
$905,362
$0
$905,362
(none)
11256
Oregon
OR
City of Eugene
Municipality
2019
Low-Income Rental Housing Property Tax Exemption
Affordable Housing
Oregon Revised Statute (ORS) 307.515 – 307.535 and City Code 2.910 – 2.922
Eugene, Oregon
Property Tax
Tax Exemption
(no provisions for recapture)
$450,423
$0
$450,423
(none)
11257
Oregon
OR
City of Eugene
Municipality
2019
West Eugene Enterprise Zone
General Economic Development
Oregon Revised Statutes (ORS) 285C and City Ordinance No. 20368
Eugene, Oregon
Real Property Tax; Personal Property Tax
Reduction in assessed value; Tax Exemption
(not specified)
$167,811
$0
$167,811
(none)
11258
Oregon
OR
City of Eugene
Municipality
2019
Property Tax Differential
General Economic Development
Oregon Revised Statutes (ORS) 222 and City Resolution No. 5015 and 5068
Eugene, Oregon
Real Property Tax
Reduction of tax rate
As part of the tax abatement agreement, the property owner must repay the tax differential amount if the property owner does not annex to the City in a timely manner.
$54,576
$0
$54,576
(none)
11259
Oregon
OR
City of Gresham
Municipality
2019
Enterprise Zone
General Economic Development
Oregon Revised Statute (ORS) 285C.050 – 285C.250, the Oregon Enterprise Zone Act (the Act)
Gresham, Oregon
Property Tax
Reduction in assessed value; Tax Exemption
(not specified)
$1,110,297
$916,397
$193,900
Reimbursement is community service fee
11260
Oregon
OR
City of Hillsboro
Municipality
2019
Strategic Investment Program
Capital investment
Oregon Legislature in 1993 under Oregon Revised Statutes (ORS) 285C.600
Hillsboro, Oregon
Property Tax
Reduction in assessed value
(not specified)
$51,730,000
$0
$51,730,000
Together with Washington County
11261
Oregon
OR
City of Hillsboro
Municipality
2019
Enterprise Zone Program
Job Creation/Retention
Oregon Revised Statutes (ORS) 285C.175
Hillsboro, Oregon
Property Tax
Reduction in assessed value
Should the business fail to meet requirements of the program, the abatement would be precluded and the full assessed value would go back on the tax rolls to be assessed.
$3,200,000
$0
$3,200,000
(none)
11262
Oregon
OR
City of Hillsboro
Municipality
2019
Vertical Housing Program
Construction/rehabilitation
Oregon Revised Statutes (ORS) 307.864
Hillsboro, Oregon
Property Tax
Reduction in assessed value
(not specified)
$428,000
$0
$428,000
(none)
11263
Oregon
OR
City of Portland
Municipality
2019
Historic Property
Historic Preservation
Oregon Revised Statutes (ORS) 358.475 to 358.545
(not specified)
Property Tax
Reduction in assessed value
All work approval must be received in advance, and failure to carry out the preservation plan is cause for disqualification, repayment of taxes, penalties and interest.
$3,815,207
$0
$3,815,207
(none)
11264
Oregon
OR
City of Portland
Municipality
2019
Homebuyer Opportunituy Limited Tax Exemption (HOLTE)
Property improvements
Oregon Revised Statutes (ORS) 307.651 to 307.687
Portland, Oregon
Property Tax
Tax Exemption
(not specified)
$752,479
$0
$752,479
(none)
11265
Oregon
OR
City of Portland
Municipality
2019
Multiple-Unit Housing in Core Areas
Housing
Oregon Revised Statutes (ORS) 307.600 to 307.637
Portland, Oregon
Property Tax
Tax Exemption
(not specified)
$1,090,083
$0
$1,090,083
(none)
11266
Oregon
OR
City of Portland
Municipality
2019
Non-Profit Low Income Rental Housing
Affordable Housing
Oregon Revised Statutes (ORS) 307.540 to 307.548
Portland, Oregon
Property Tax
Tax Exemption
(not specified)
$4,346,690
$0
$4,346,690
(none)
11267
Oregon
OR
City of Portland
Municipality
2019
Oregon Enterprise Zone (E-Zone) Program
General Economic Development (EZ)
Oregon Revised Statutes (ORS) 285C.175
Portland, Oregon
Property Tax
Tax Exemption
(not specified)
$2,189,680
$0
$2,189,680
(none)
11268
Oregon
OR
City of Salem
Municipality
2019
State of Oregon Enterprise Zone Partial Exempt
General Economic Development
Oregon Revised Statutes (ORS) Chapter 285C
State of Oregon
Property Tax
Tax Exemption
(not specified)
$358,939
$0
$358,939
(none)
11269
Oregon
OR
City of Salem
Municipality
2019
State of Oregon Enterprise Zone Full Exempt
General Economic Development
Oregon Revised Statutes (ORS) Chapter 285C
State of Oregon
Property Tax
Tax Exemption
(not specified)
$184,920
$0
$184,920
(none)
11270
Oregon
OR
City of Salem
Municipality
2019
Multiple Unit Housing
General Economic Development
Oregon Revised Statutes (ORS) 307.600 to 307.637
Salem, Oregon
Property Tax
(not specified)
(not specified)
$137,745
$0
$137,745
(none)
11271
Oregon
OR
City of Salem
Municipality
2019
State of Oregon Historial Property
General Economic Development
Oregon Revised Statutes (ORS) 307.630
State of Oregon
Property Tax
(not specified)
(not specified)
$107,811
$0
$107,811
(none)
11272
Oregon
OR
City of Salem
Municipality
2019
State of Oregon Charitable Low Income Rental Housing Full Exemption
General Economic Development
Oregon Revised Statutes (ORS) Chapter 307.515
State of Oregon
Property Tax
Tax Exemption
(not specified)
$38,126
$0
$38,126
(none)
11273
Oregon
OR
City of Salem
Municipality
2019
Polk County Enterprise Zone Partial Exempt
General Economic Development
(not specified)
Polk County, Oregon
Property Tax
(not specified)
(not specified)
$14,602
$0
$14,602
(none)
11274
Oregon
OR
Clackamas County
County
2019
Enterprise Zone
General Economic Development
ORS section 285C.175
Clackamas County
Property Tax
Tax Abatement
(not specified)
$245,225
$0
$245,225
(none)
https://dochub.clackamas.us/documents/drupal/1aeed9e0-17bc-4550-ac2f-e6a10c60d56a
11275
Oregon
OR
Clackamas County
County
2019
Nonprofit Corporation Low Income Housing
Affordable Housing
1985 Oregon legislature
Clackamas County
Property Tax
Tax Abatement
(not specified)
$70,011
$0
$70,011
(none)
https://dochub.clackamas.us/documents/drupal/1aeed9e0-17bc-4550-ac2f-e6a10c60d56a
11276
Oregon
OR
Clatskanie School District 6j
School District
2019
Strategic Investment Program
General Economic Development
ORS 3285C.600
Clatsop County
Property Tax
Tax Exemption
(not specified)
$1,315,897
$0
$1,315,897
(none)
11277
Oregon
OR
Clatskanie School District 6j
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Columbia County
Property Tax
Tax Exemption
(not specified)
$4,807
$0
$4,807
(none)
11278
Oregon
OR
Corvallis School District 509j
School District
2019
Housing Authority Property; Enterprise Zones
General Economic Development
ORS 307.092; ORS 285C.175
Corvallis School District 509j
Property Tax
Tax Exemption
(not specified)
$79,872
$0
$79,872
Sum of both programs, individual abatement amounts not specified.
11279
Oregon
OR
Crook County School District
School District
2019
Long-Term Rural Enterprise Zones
General Economic Development
ORS 285C.400
Crook County School District
Property Tax
Tax Exemption
(not specified)
$9,838,663
$0
$9,838,663
(none)
11280
Oregon
OR
Crook County School District
School District
2019
Levy Exemption
Affordable Housing
ORS 307.519
Crook County School District
Property Tax
Tax Exemption
(not specified)
$15,666
$0
$15,666
(none)
11281
Oregon
OR
David Douglas School District 40
School District
2019
Nonprofit Low-Income Rental Housing
Affordable Housing
ORS 307.540 to 307.548
David Douglas School District No. 40
Property Tax
Tax Exemption
(not specified)
$245,771
$0
$245,771
(none)
11282
Oregon
OR
David Douglas School District 40
School District
2019
Homebuyer Opportunity Limited Tax Exemption
Real estate development (residential)
ORS 307.651 to 307.687
David Douglas School District No. 40
Property Tax
Tax Exemption
(not specified)
$142,974
$0
$142,974
(none)
11283
Oregon
OR
David Douglas School District 40
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
David Douglas School District No. 40
Property Tax
Tax Exemption
(not specified)
$56,855
$0
$56,855
(none)
11284
Oregon
OR
David Douglas School District 40
School District
2019
Housing Authority Partnership
General Economic Development
ORS 307.092
David Douglas School District No. 40
Property Tax
Tax Exemption
(not specified)
$38,279
$0
$38,279
(none)
11285
Oregon
OR
David Douglas School District 40
School District
2019
Transit Oriented Development
General Economic Development
ORS 307.600 to 307.637
David Douglas School District No. 40
Property Tax
Tax Exemption
(not specified)
$29,515
$0
$29,515
(none)
11286
Oregon
OR
Dayton School District 8
School District
2019
Historic Property
(not specified)
ORS 358.475-.545
Yamhill County
Property Tax
(not specified)
(not specified)
$91
$0
$91
(none)
11287
Oregon
OR
Douglas County School District 4
School District
2019
Nonprofit Low-Income Rental Housing
Affordable Housing
ORS 307.515
Douglas County
Property Tax
Tax Exemption
(not specified)
$35,637
$0
$35,637
(none)
11288
Oregon
OR
Douglas County School District 4
School District
2019
Enterprise Zones
General Economic Development
ORS 285.597
Douglas County
Property Tax
Tax Exemption
(not specified)
$26,602
$0
$26,602
(none)
11289
Oregon
OR
Eagle Point School District 9
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Jackson County
Property Tax
Tax Exemption
(not specified)
$9,636
$0
$9,636
(none)
11290
Oregon
OR
Eugene School District 4j
School District
2019
Transit Supportive Multiple-Unit Housing in Core Areas
Real estate development (residential)
ORS 307.600 to 307.637
Lane County
Property Tax
Tax Exemption
(not specified)
$1,014,672
$0
$1,014,672
(none)
11291
Oregon
OR
Eugene School District 4j
School District
2019
Low Income Rental Housing
Affordable Housing
ORS 307.515 to 307.535
Lane County
Property Tax
Tax Exemption
(not specified)
$487,843
$0
$487,843
(none)
11292
Oregon
OR
Eugene School District 4j
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Lane County
Property Tax
Tax Exemption
(not specified)
$204,881
$0
$204,881
(none)
11293
Oregon
OR
Eugene School District 4j
School District
2019
Nonprofit Corporation Housing for Elderly Persons
Charity/nonprofit/government assistance
ORS 307.241 to 307.245
Lane County
Property Tax
Tax Exemption
(not specified)
$8,641
$0
$8,641
(none)
11294
Oregon
OR
Forest Grove School District 15
School District
2019
Enterprise Zones; Construction in Process in Enterprise Zones
General Economic Development
ORS 285C.175; ORS 285C.170
Forest Grove School District No. 15
Property Tax
Tax Exemption
(not specified)
$157,000
$0
$157,000
Sum of both programs, individual abatement amounts not specified.
11295
Oregon
OR
Grants Pass School District 7
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Josephine County
Property Tax
Tax Exemption
(not specified)
$57,500
$0
$57,500
(none)
11296
Oregon
OR
Greater Albany Public School District
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Greater Albany Public School District
Property Tax
Tax Exemption
(not specified)
$792,317
$0
$792,317
(none)
11297
Oregon
OR
Gresham-Barlow School District 10jt
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Gresham-Barlow School District 10jt
Property Tax
Tax Exemption
(not specified)
$319,886
$0
$319,886
(none)
11298
Oregon
OR
Gresham-Barlow School District 10jt
School District
2019
Construction in Process in Enterprise Zones
General Economic Development
ORS 285C.170
Gresham-Barlow School District 10jt
Property Tax
Tax Exemption
(not specified)
$109,487
$0
$109,487
(none)
11299
Oregon
OR
Gresham-Barlow School District 10jt
School District
2019
Vertical Housing
Real estate development (residential)
ORS 307.864
Gresham-Barlow School District 10jt
Property Tax
Tax Exemption
(not specified)
$11,466
$0
$11,466
(none)
11300
Oregon
OR
Gresham-Barlow School District 10jt
School District
2019
Food Processor
Agricultural development
ORS 307.455
Gresham-Barlow School District 10jt
Property Tax
Tax Exemption
(not specified)
$1,776
$0
$1,776
(none)
11301
Oregon
OR
Gresham-Barlow School District 10jt
School District
2019
Alternative Energy
Energy production
ORS 307.175
Gresham-Barlow School District 10jt
Property Tax
Tax Exemption
(not specified)
$1,535
$0
$1,535
(none)
11302
Oregon
OR
Harrisburg School District 7
School District
2019
Enterprise Zones
(not specified)
ORS 285C.175
Linn County
Property Tax
Tax Exemption
(not specified)
$15,987
$0
$15,987
(none)
11303
Oregon
OR
Helix School District #1r
School District
2019
Strategic Investment Program
General Economic Development
(not specified)
Umatilla County
(not specified)
(not specified)
(not specified)
$7,208
$0
$7,208
(none)
11304
Oregon
OR
Hermiston School District 8r
School District
2019
Enterprise Zones
(not specified)
ORS 285C
Umatilla County
Property Tax
Tax Exemption
(not specified)
$111,512
$0
$111,512
(none)
11305
Oregon
OR
Hillsboro School District 1j
School District
2019
Strategic Investment Program
(not specified)
ORS 285C.600
Washington County and others
Property Tax
(not specified)
(not specified)
$68,338,000
$0
$68,338,000
(none)
11306
Oregon
OR
Hillsboro School District 1j
School District
2019
Enterprise Zones
(not specified)
ORS 285C.175
Washington County and others
Property Tax
(not specified)
(not specified)
$3,768,000
$0
$3,768,000
(none)
11307
Oregon
OR
Hillsboro School District 1j
School District
2019
Vertical Housing
(not specified)
ORS 307.864
Washington County and others
Property Tax
(not specified)
(not specified)
$541,000
$0
$541,000
(none)
11308
Oregon
OR
Hillsboro School District 1j
School District
2019
Construction in Process in Enterprise Zones
(not specified)
ORS 285C.170
Washington County and others
Property Tax
(not specified)
(not specified)
$246,000
$0
$246,000
(none)
11309
Oregon
OR
Hillsboro School District 1j
School District
2019
Housing for Low-Income Rental
(not specified)
ORS 307.517
Washington County and others
Property Tax
(not specified)
(not specified)
$6,000
$0
$6,000
(none)
11310
Oregon
OR
Hillsboro School District 1j
School District
2019
Nonprofit Corporation Low Income Housing
(not specified)
ORS 307.541
Washington County and others
Property Tax
(not specified)
(not specified)
$1,000
$0
$1,000
(none)
11311
Oregon
OR
Junction City School District 69
School District
2019
Enterprise Zones
General Economic Development
ORS 285B.698
Junction City School District No. 69
Property Tax
Tax Exemption
(not specified)
$35,810
$0
$35,810
(none)
11312
Oregon
OR
Klamath County School District
School District
2019
Nonprofit Low-Income Rental Housing
Affordable Housing
ORS 307.515
Klamath County School District
Property Tax
Tax Exemption
(not specified)
$61,561
$0
$61,561
(none)
11313
Oregon
OR
Klamath County School District
School District
2019
Pilot Solar Project
Energy production
HB 3492
Klamath County School District
Property Tax
Tax Exemption
(not specified)
$21,103
$0
$21,103
(none)
11314
Oregon
OR
Klamath County School District
School District
2019
Enterprise Zones
General Economic Development
ORS 285.597
Klamath County School District
Property Tax
Tax Exemption
(not specified)
$1,703
$0
$1,703
(none)
11315
Oregon
OR
Lane County
County
2019
Enterprise Zone
General Economic Development
ORS section 285C.175
Lane County
Property Tax
Tax Abatement
(not specified)
$374,115
$0
$374,115
(none)
11316
Oregon
OR
Lane County
County
2019
Housing; Multiple Unit in Core Areas
General Economic Development
(not specified)
Lane County
Property Tax
Tax Abatement
(not specified)
$235,309
$0
$235,309
(none)
11317
Oregon
OR
Lane County
County
2019
Housing for Low Income Rental
General Economic Development
(not specified)
Lane County
Property Tax
Tax Abatement
(not specified)
$117,068
$0
$117,068
(none)
11318
Oregon
OR
Lebanon Community School District 9
School District
2019
Enterprise Zones
(not specified)
ORS 285C
Linn County
Property Tax
(not specified)
(not specified)
$214,284
$0
$214,284
(none)
11319
Oregon
OR
Marion County
County
2019
Enterprise Zone
General Economic Development
ORS 285C
City of Salem
Property Tax
Tax Abatement
(not specified)
$197,966
$0
$197,966
(none)
11320
Oregon
OR
Marion County
County
2019
Multiple Unit Housing
General Economic Development
ORS 307.600 to 637
City of Salem
Property Tax
Tax Abatement
(not specified)
$50,140
$0
$50,140
(none)
11321
Oregon
OR
Marion County
County
2019
Historic Property Abatements
General Economic Development
ORS 358.475 to 565
State of Oregon
Property Tax
Tax Abatement
(not specified)
$42,064
$0
$42,064
(none)
11322
Oregon
OR
Marion County
County
2019
Enterprise Zone
General Economic Development
ORS 285C
Cities of Aurora, Donald & Hubbard
Property Tax
Tax Abatement
(not specified)
$15,105
$0
$15,105
(none)
11323
Oregon
OR
Marion County
County
2019
Enterprise Zone
General Economic Development
ORS 285C
City of Stayton
Property Tax
Tax Abatement
(not specified)
$14,568
$0
$14,568
(none)
11324
Oregon
OR
Marion County
County
2019
Low Income Housing
General Economic Development
ORS 307.600 to 637
City of Salem
Property Tax
Tax Abatement
(not specified)
$13,878
$0
$13,878
(none)
11325
Oregon
OR
Marion County
County
2019
Enterprise Zone
General Economic Development
ORS 285C
Cities of Mt. Angel & Silverton
Property Tax
Tax Abatement
(not specified)
$3,058
$0
$3,058
(none)
11326
Oregon
OR
Marion County
County
2019
Enterprise Zone
General Economic Development
ORS 285C
Cities of Gervais & Woodburn
Property Tax
Tax Abatement
(not specified)
$2,808
$0
$2,808
(none)
11327
Oregon
OR
Mcminnville School District 40
School District
2019
Historic Property; Low Income Rental Housing
(not specified)
(not specified)
Various municipalties within school district boundaries
Property Tax
(not specified)
(not specified)
$52,854
$0
$52,854
Sum of both programs, individual abatement amounts not specified.
11328
Oregon
OR
Milton-Freewater Unified School District
School District
2019
Strategic Investment Program
General Economic Development
ORS 3285C.600
Milton-Freewater Unified School District
Property Tax
Tax Exemption
(not specified)
$128,915
$0
$128,915
(none)
11329
Oregon
OR
Morrow County School District
School District
2019
Enterprise Zones; Strategic Investment Program
(not specified)
(not specified)
Morrow County School District
(not specified)
(not specified)
(not specified)
$12,732,237
$135,844
$12,596,393
Reimbursement via Strategic Investment Program only.
11330
Oregon
OR
Multnomah County
County
2019
Low Income Rental Housing
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$2,439,000
$0
$2,439,000
(none)
11331
Oregon
OR
Multnomah County
County
2019
Enterprise Zone
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$2,683,000
$0
$2,683,000
(none)
11332
Oregon
OR
Multnomah County
County
2019
New Housing Homebuyer Opportunity Limited Tax Exemptions
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$422,000
$0
$422,000
(none)
11333
Oregon
OR
Multnomah County
County
2019
Core Area Multi-Unit and Transit Oriented Development
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$612,000
$0
$612,000
(none)
11334
Oregon
OR
Multnomah County
County
2019
Historic Property
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$2,164,000
$0
$2,164,000
(none)
11335
Oregon
OR
Multnomah County
County
2019
Riparian Habitat Land
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$3,000
$0
$3,000
(none)
11336
Oregon
OR
Newberg School District 29j
School District
2019
Historic Property; Low Income Rental Housing
(not specified)
(not specified)
Various municipalties within school district boundaries
Property Tax
(not specified)
(not specified)
$27,233
$0
$27,233
(none)
11337
Oregon
OR
North Clackamas School District 12
School District
2019
Enterprise Zones
(not specified)
(not specified)
Various municipalties within school district boundaries
Property Tax
(not specified)
(not specified)
$205,151
$0
$205,151
(none)
11338
Oregon
OR
Ontario School District 8c
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Ontario School District No. 8c
Property Tax
Tax Exemption
(not specified)
$341,814
$0
$341,814
(none)
11339
Oregon
OR
Ontario School District 8c
School District
2019
Food Processor
Agricultural development
ORS 307.455
Ontario School District No. 8c
Property Tax
Tax Exemption
(not specified)
$216,252
$0
$216,252
(none)
11340
Oregon
OR
Oregon
State
2019
Business Energy Program
Energy production
ORS 315.354, 315,356, 315,357, 469B.130
State of Oregon
Income Tax
Tax Credit
(not specified)
$14,400,000
$0
$14,400,000
(none)
11341
Oregon
OR
Oregon
State
2019
Oregon Investment Advantage Program
Business attraction/retention/expansion
ORS 285C.495, 285C.500 through 285C.506, 316.778, 317.391
State of Oregon
Income Tax
Tax subtraction
(not specified)
$8,000,000
$0
$8,000,000
(none)
11342
Oregon
OR
Oregon
State
2019
Electronic Commerce Zone Investment Program
E-commerce
Oregon Revised Statutes (ORS) 285C.095, 285C.100, 315.507
State of Oregon
Income Tax
Tax Credit
(not specified)
$4,700,000
$0
$4,700,000
(none)
11343
Oregon
OR
Oregon
State
2019
Energy Conservation Projects
Energy production
ORS 315.331
State of Oregon
Income Tax
Tax Credit
(not specified)
$1,900,000
$0
$1,900,000
(none)
11344
Oregon
OR
Oregon City School District 62
School District
2019
Housing Authority Partnership
General Economic Development
ORS 307.092
Oregon City School District No. 62
Property Tax
Tax Exemption
(not specified)
$98,395
$0
$98,395
(none)
11345
Oregon
OR
Oregon City School District 62
School District
2019
Enterprise Zones
(not specified)
(not specified)
Oregon City School District No. 62
(not specified)
(not specified)
(not specified)
$16,214
$0
$16,214
(none)
11346
Oregon
OR
Parkrose School District 3
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Parkrose School District No. 3
Property Tax
Tax Exemption
(not specified)
$186,758
$0
$186,758
(none)
11347
Oregon
OR
Parkrose School District 3
School District
2019
Day Care Centers, Student Housing and Religious Schools
Educational development
ORS 307.145
Parkrose School District No. 3
Property Tax
Tax Exemption
(not specified)
$25,417
$0
$25,417
(none)
11348
Oregon
OR
Parkrose School District 3
School District
2019
Nonprofit Low-Income Rental Housing
Affordable Housing
ORS 307.540 to 307.548
Parkrose School District No. 3
Property Tax
Tax Exemption
(not specified)
$11,379
$0
$11,379
(none)
11349
Oregon
OR
Parkrose School District 3
School District
2019
Industrial Apprenticeship or Training Trust
General Economic Development
ORS 307.580
Parkrose School District No. 3
Property Tax
Tax Exemption;
(not specified)
$9,420
$0
$9,420
(none)
11350
Oregon
OR
Parkrose School District 3
School District
2019
Homebuyer Opportunity Limited Tax Exemption
Real estate development (residential)
ORS 307.651 to 307.687
Parkrose School District No. 3
Property Tax
Tax Exemption
(not specified)
$3,787
$0
$3,787
(none)
11351
Oregon
OR
Parkrose School District 3
School District
2019
Renewable Energy and Related Incentives
Energy production
ORS 307.175
Parkrose School District No. 3
Property Tax
Tax Exemption
(not specified)
$2,879
$0
$2,879
(none)
11352
Oregon
OR
Phoenix-Talent School District 4
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Jackson County
Property Tax
Tax Exemption
(not specified)
$106
$0
$106
(none)
11353
Oregon
OR
Portland Public Schools
School District
2019
Low Income Rental Housing
Affordable Housing
ORS 307.540 to 307.548
Multnomah County
Property Tax
Tax Exemption
(not specified)
$3,561,000
$0
$3,561,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11354
Oregon
OR
Portland Public Schools
School District
2019
Historic Property
Construction/rehabilitation
ORS 358.475 to 358.545
Multnomah County
Property Tax
(not specified)
(not specified)
$3,251,000
$0
$3,251,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11355
Oregon
OR
Portland Public Schools
School District
2019
Day Care Centers, Student Housing and Religious Schools
Educational development
ORS 307.145
Multnomah County
Property Tax
Tax Exemption
(not specified)
$2,754,000
$0
$2,754,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11356
Oregon
OR
Portland Public Schools
School District
2019
Other various exemption programs
(not specified)
(not specified)
Multnomah County
(not specified)
Tax Exemption
(not specified)
$1,940,000
$0
$1,940,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11357
Oregon
OR
Portland Public Schools
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.050 to 285C.255
Multnomah County
Property Tax
Tax Exemption
(not specified)
$1,496,000
$0
$1,496,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11358
Oregon
OR
Portland Public Schools
School District
2019
Transit Oriented Development
General Economic Development
ORS 307.600 to 307.637
Multnomah County
Property Tax
Tax Exemption
(not specified)
$533,000
$0
$533,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11359
Oregon
OR
Rainier School District 13
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Columbia County
Property Tax
(not specified)
(not specified)
$48,163
$0
$48,163
(none)
11360
Oregon
OR
Redmond School District 2j
School District
2019
Enterprise Zones; Construction in Process in Enterprise Zones
General Economic Development
ORS 285C.175
Deschutes County
Property Tax
Tax Exemption
(not specified)
$133,798
$0
$133,798
(none)
11361
Oregon
OR
Redmond School District 2j
School District
2019
Low Income Rental Housing
Affordable Housing
ORS 307.517
Deschutes County
Property Tax
Tax Exemption
(not specified)
$17,679
$0
$17,679
(none)
11362
Oregon
OR
Reedsport School District 105
School District
2019
Enterprise Zones
(not specified)
ORS 285C.175
Douglas County
Property Tax
(not specified)
(not specified)
$13,051
$0
$13,051
(none)
11363
Oregon
OR
Reynolds School District 7
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
(not specified)
Property Tax
Tax Exemption
(not specified)
$1,046,490
$0
$1,046,490
Unclear which government entity granted the abatements.
11364
Oregon
OR
Riverdale School District 51 J
School District
2019
Child Care Facilities, Schools and Student Housing
Educational development
ORS 307.145
Riverdale School District No. 51 J
Property Tax
Tax Exemption
(not specified)
$751,071
$0
$751,071
(none)
11365
Oregon
OR
Salem-Keizer School District 24j
School District
2019
Enterprise Zone - Full Exemption
(not specified)
(not specified)
State of Oregon
Property Tax
Tax Exemption
(not specified)
$177,697
$0
$177,697
(none)
11366
Oregon
OR
Salem-Keizer School District 24j
School District
2019
Enterprise Zone - Partial Exemption
(not specified)
(not specified)
State of Oregon
Property Tax
Tax Exemption
(not specified)
$319,326
$0
$319,326
(none)
11367
Oregon
OR
Salem-Keizer School District 24j
School District
2019
Multiple Unit Housing
(not specified)
(not specified)
City of Salem
Property Tax
Tax Exemption
(not specified)
$122,543
$0
$122,543
(none)
11368
Oregon
OR
Salem-Keizer School District 24j
School District
2019
Historical Property
(not specified)
(not specified)
State of Oregon
Property Tax
Tax Exemption
(not specified)
$95,913
$0
$95,913
(none)
11369
Oregon
OR
Salem-Keizer School District 24j
School District
2019
Low Income Rental Housing
(not specified)
(not specified)
State of Oregon
Property Tax
Tax Exemption
(not specified)
$33,918
$0
$33,918
(none)
11370
Oregon
OR
Sherwood School District 88j
School District
2019
Child Care Facilities, Schools and Student Housing
Educational development
ORS 307.145
Sherwood School District No. 88j
Property Tax
Tax Exemption
(not specified)
$33,381
$0
$33,381
(none)
11371
Oregon
OR
Sherwood School District 88j
School District
2019
Property of Volunteer Fire Departments or Literary, Benevolent, Charitable and Scientific Institutions
Charity/nonprofit/government assistance
ORS 307.090; ORS 307.130; ORS 307.150
Sherwood School District No. 88j
Property Tax
Tax Exemption
(not specified)
$12,005
$0
$12,005
(none)
11372
Oregon
OR
Sherwood School District 88j
School District
2019
Burial and Crematory Land
General Economic Development
ORS 307.150
Sherwood School District No. 88j
Property Tax
Tax Exemption
(not specified)
$1,902
$0
$1,902
(none)
11373
Oregon
OR
South Lane School District 45j
School District
2019
Enterprise Zones
(not specified)
ORS 285C
Lane County
Property Tax
(not specified)
(not specified)
$24,046
$0
$24,046
(none)
11374
Oregon
OR
Springfield School District 19
School District
2019
Enterprise Zones
General Economic Development
(not specified)
Springfield School District No. 19
Property Tax
Tax Exemption
(not specified)
$982,453
$0
$982,453
(none)
11375
Oregon
OR
St. Helens School District
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Columbia County
Property Tax
Tax Exemption
(not specified)
$254,565
$0
$254,565
(none)
11376
Oregon
OR
Sutherlin School District 130
School District
2019
Low Income Rental Housing
(not specified)
(not specified)
Douglas County
Property Tax
(not specified)
(not specified)
$120,943
$0
$120,943
(none)
11377
Oregon
OR
Sutherlin School District 130
School District
2019
Enterprise Zones
(not specified)
ORS 285C.175
Douglas County
Property Tax
(not specified)
(not specified)
$920
$0
$920
(none)
11378
Oregon
OR
Three Rivers School District
School District
2019
Enterprise Zones
General Economic Development
ORS 285.597
Jackson County; Josephine County
Property Tax
Tax Exemption
(not specified)
$1,200
$0
$1,200
(none)
11379
Oregon
OR
Tigard-Tualatin School District 23j
School District
2019
Nonprofit Low-Income Rental Housing
Affordable Housing
ORS 307.540 to 307.548
Tigard-Tualatin School District 23j
Property Tax
Tax Exemption
(not specified)
$101,000
$0
$101,000
(none)
11380
Oregon
OR
Tigard-Tualatin School District 23j
School District
2019
Vertical Housing
Real estate development (residential)
ORS 307.864
Tigard-Tualatin School District 23j
Property Tax
Tax Exemption
(not specified)
$58,000
$0
$58,000
(none)
11381
Oregon
OR
Tigard-Tualatin School District 23j
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Tigard-Tualatin School District 23j
Property Tax
Tax Exemption
(not specified)
$32,000
$0
$32,000
(none)
11382
Oregon
OR
Tillamook School District 9
School District
2019
Enterprise Zones
(not specified)
ORS 285C
Tillamook County
Property Tax
(not specified)
(not specified)
$20,067
$0
$20,067
(none)
11383
Oregon
OR
Vale School District 84
School District
2019
Enterprise Zones
General Economic Development
ORS 285C.175
Vale School District No. 84
Property Tax
(not specified)
(not specified)
$190,461
$0
$190,461
(none)
11384
Oregon
OR
Washington County
County
2019
Strategic Investment Program
General Economic Development
(not specified)
Washington County
Property Tax
Tax Abatement
(not specified)
$28,329,000
$0
$28,329,000
(none)
11385
Oregon
OR
Washington County
County
2019
Enterprise Zones
General Economic Development
ORS section 285C.175
Washington County
Property Tax
Tax Abatement
(not specified)
$1,641,000
$0
$1,641,000
(none)
11386
Oregon
OR
Washington County
County
2019
Vertical Housing
General Economic Development
(not specified)
Washington County
Property Tax
Tax Abatement
(not specified)
$269,000
$0
$269,000
(none)
11387
Oregon
OR
Washington County
County
2019
Construction in Process in Enterprise Zone
General Economic Development
(not specified)
Washington County
Property Tax
Tax Abatement
(not specified)
$130,000
$0
$130,000
(none)
11388
Oregon
OR
Washington County
County
2019
Nonprofit Corporation Low Income Housing
Affordable Housing
1985 Oregon legislature
Washington County
Property Tax
Tax Abatement
(not specified)
$114,000
$0
$114,000
(none)
11389
Oregon
OR
Washington County
County
2019
Housing for Low Income Rental
General Economic Development
(not specified)
Washington County
Property Tax
Tax Abatement
(not specified)
$3,000
$0
$3,000
(none)
11390
Oregon
OR
West Linn-Wilsonville School District 3jt
School District
2019
Nonprofit Low-Income Rental Housing
(not specified)
(not specified)
Various municipalties within school district boundaries
(not specified)
(not specified)
(not specified)
$120,838
$0
$120,838
(none)
11391
Pennsylvania
PA
Allegheny County
County
2019
Tax Increment Financing (TIF)
General Economic Development (TIF)
Pennsylvania Tax Increment Financing Act (53 P.S. §6930.1 et seq.)
Allegheny County, Pennsylvania
Real Estate Property Tax
Tax freeze
(not specified)
$2,642,515
$0
$2,642,515
(none)
https://alleghenycontroller.com/reports-audits-type/annual-report/
11902
Pennsylvania
PA
Allegheny County
County
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Pennsylvania Local Economic Revitalization Tax Assistance Act 76 of 1977 (72 P.S. §4722, et seq.)
Allegheny County, Pennsylvania
Real Estate Property Tax
Tax Exemption
no provisions for recapture
$2,021,479
$0
$2,021,479
(none)
https://alleghenycontroller.com/reports-audits-type/annual-report/
11903
Pennsylvania
PA
Allentown School District
School District
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
73 Pennsylvania Statutes Sections 820.101-820.1309
Allentown, PA
Property Tax
Tax abatement; tax deduction; Tax Exemption; Tax Credit
If qualified businesses, property owners or residents relocate out of the KOZ within a stipulated period of time, certain percentages of the exemptions, deductions, abatements or credits shall be refunded to the Commonwealth and political subdivision.
$589,000
$0
$589,000
(none)
11904
Pennsylvania
PA
Allentown School District
School District
2019
Neighborhood Improvement Zone (NIZ)
General Economic Development
Pennsylvania Act 50 of 2009 and Act 26 of 2011
Allentown, PA
Earned Income Tax; Local Services Tax
(none - taxes collected are remitted to Development Authority)
(not specified)
$311,000
$0
$311,000
(none)
11905
Pennsylvania
PA
Bradford Area School District
School District
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
(not specified)
(not specified)
(not specified)
Tax Exemption
(not specified)
$195,000
$0
$195,000
Unclear which government entity granted the abatements.
11906
Pennsylvania
PA
Bradford Area School District
School District
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Bradford Area School District
(not specified)
Tax diversion
(not specified)
$51,000
$0
$51,000
(none)
11907
Pennsylvania
PA
Bradford Area School District
School District
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Bradford Area School District
Property Tax
Tax Exemption
(not specified)
$15,000
$0
$15,000
Five taxpayers benefit from this program.
11908
Pennsylvania
PA
Burrell School District
School District
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act
Burrell School District
Property Tax
Tax Exemption
(not specified)
$56,855
$0
$56,855
(none)
11909
Pennsylvania
PA
Carbondale Area School District
School District
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
Act of 1998
Carbondale Area School District
Property Tax
Tax abatement; tax deduction; Tax Exemption; Tax Credit
(not specified)
$214,928
$0
$214,928
(none)
11910
Pennsylvania
PA
Carlisle Area School District
School District
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1977
Carlisle Area School District
Property Tax
Tax Exemption
(not specified)
$24,334
$0
$24,334
Abatement started in 2002.
11911
Pennsylvania
PA
Central York School District
School District
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Central York School District
Property Tax
Tax Exemption
(not specified)
$422,688
$0
$422,688
(none)
11912
Pennsylvania
PA
Central York School District
School District
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Central York School District
Property Tax
Tax Exemption
(not specified)
$220,785
$0
$220,785
Abatement started in 2015.
11913
Pennsylvania
PA
Chambersburg Area School District
School District
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
(not specified)
(not specified)
Property Tax
Tax Credit; tax abatement; tax waiver
Any business which relocates outside of the zone within the first five years of locating in a zone may be required to refund all tax benefits received.
$167,241
$0
$167,241
Unclear which government entity granted the abatements.
11914
Pennsylvania
PA
Chambersburg Area School District
School District
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act
Chambersburg Area School District
Property Tax
Tax Exemption
(not specified)
$19,961
$0
$19,961
(none)
11915
Pennsylvania
PA
City of Allentown
Municipality
2019
Neighborhood Improvement Zone
General Economic Development
(not specified)
Allentown
(not specified)
(not specified)
(not specified)
$2,880,000
$0
$2,880,000
(none)
https://www.allentownpa.gov/Finance/Info-Resources/Comprehensive-Annual-Financial-Report
11916
Pennsylvania
PA
City of Allentown
Municipality
2019
Keystone Opportunity Zone
General Economic Development
(not specified)
Allentown
(not specified)
(not specified)
(not specified)
$176,900
$0
$176,900
(none)
https://www.allentownpa.gov/Finance/Info-Resources/Comprehensive-Annual-Financial-Report
11917
Pennsylvania
PA
City of Erie
Municipality
2019
Local Economic Revitalization Tax Assistance
General Economic Development
(not specified)
Erie
(not specified)
(not specified)
(not specified)
$1,763,435
$0
$1,763,435
(none)
https://ecode360.com/documents/pub/ER3969/Budgets/?subCategory=Comprehensive+Annual+Financial+Report
11918
Pennsylvania
PA
City of Philadelphia
Municipality
2019
Keystone Opportunity Zone Business Income and Receipts Tax Credits
General Economic Development
(not specified)
State of Philadelphia
(not specified)
(not specified)
(not specified)
$51,323,833
$0
$51,323,833
(none)
11919
Pennsylvania
PA
City of Philadelphia
Municipality
2019
Rehab and New Construction for Commercial and Industrial Properties
General Economic Development
(not specified)
Philadelphia, Pennsylvania
(not specified)
(not specified)
(not specified)
$37,246,990
$0
$37,246,990
(none)
11920
Pennsylvania
PA
City of Philadelphia
Municipality
2019
New Construction for Residential Properties
General Economic Development
(not specified)
Philadelphia, Pennsylvania
(not specified)
(not specified)
(not specified)
$25,354,885
$0
$25,354,885
(none)
11921
Pennsylvania
PA
City of Philadelphia
Municipality
2019
Keystone Opportunity Zone Real Estate Tax Credits
General Economic Development
(not specified)
State of Philadelphia
(not specified)
(not specified)
(not specified)
$7,597,836
$0
$7,597,836
(none)
11922
Pennsylvania
PA
City of Philadelphia
Municipality
2019
Keystone Opportunity Zone Net Profit Tax Credits
General Economic Development
(not specified)
State of Philadelphia
(not specified)
(not specified)
(not specified)
$7,117,317
$0
$7,117,317
(none)
11923
Pennsylvania
PA
City of Philadelphia
Municipality
2019
Rehab Construction for Residential Properties
General Economic Development
(not specified)
Philadelphia, Pennsylvania
(not specified)
(not specified)
(not specified)
$6,969,556
$0
$6,969,556
(none)
11924
Pennsylvania
PA
City of Philadelphia
Municipality
2019
Tax Increment Financing (TIF) District(s)
General Economic Development
(not specified)
Philadelphia, Pennsylvania
(not specified)
(not specified)
(not specified)
$4,823,496
$0
$4,823,496
(none)
11925
Pennsylvania
PA
City of Philadelphia
Municipality
2019
Community Development Corporation (CDC) Tax Credit
General Economic Development
(not specified)
Philadelphia, Pennsylvania
(not specified)
(not specified)
(not specified)
$3,111,690
$0
$3,111,690
(none)
11926
Pennsylvania
PA
City of Philadelphia
Municipality
2019
Development Abatement for New or Improved Residential Properties
General Economic Development
(not specified)
Philadelphia, Pennsylvania
(not specified)
(not specified)
(not specified)
$1,360,061
$0
$1,360,061
(none)
11927
Pennsylvania
PA
City of Philadelphia
Municipality
2019
Job Creation Tax Credit Program
General Economic Development
(not specified)
Philadelphia, Pennsylvania
(not specified)
(not specified)
(not specified)
$233,454
$0
$233,454
(none)
11928
Pennsylvania
PA
City of Pittsburgh
Municipality
2019
Homestead Exemption
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$6,375,472
$0
$6,375,472
(none)
https://pittsburghpa.gov/controller/annualreport
11929
Pennsylvania
PA
City of Pittsburgh
Municipality
2019
Residential LERTA
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$3,086,754
$0
$3,086,754
(none)
https://pittsburghpa.gov/controller/annualreport
11930
Pennsylvania
PA
City of Pittsburgh
Municipality
2019
Tax Increment Financing
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$2,692,363
$0
$2,692,363
(none)
https://pittsburghpa.gov/controller/annualreport
11931
Pennsylvania
PA
City of Pittsburgh
Municipality
2019
Act 77 Exemption
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$2,032,867
$0
$2,032,867
(none)
https://pittsburghpa.gov/controller/annualreport
11932
Pennsylvania
PA
City of Pittsburgh
Municipality
2019
Local Economic Stimulus
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$1,433,382
$0
$1,433,382
(none)
https://pittsburghpa.gov/controller/annualreport
11933
Pennsylvania
PA
City of Pittsburgh
Municipality
2019
Act 42 Enhanced
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$669,720
$0
$669,720
(none)
https://pittsburghpa.gov/controller/annualreport
11934
Pennsylvania
PA
City of Pittsburgh
Municipality
2019
Residential Enhanced LERTA
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$364,465
$0
$364,465
(none)
https://pittsburghpa.gov/controller/annualreport
11935
Pennsylvania
PA
City of Pittsburgh
Municipality
2019
Commercial LERTA
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$98,598
$0
$98,598
(none)
https://pittsburghpa.gov/controller/annualreport
11936
Pennsylvania
PA
City of Pittsburgh
Municipality
2019
Act 42
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
(not specified)
(not specified)
(not specified)
$37,252
$0
$37,252
(none)
https://pittsburghpa.gov/controller/annualreport
11937
Pennsylvania
PA
City of Reading
Municipality
2019
Keystone Opportunity Zone Program
General Economic Development
(not specified)
Reading
(not specified)
(not specified)
(not specified)
$414,000
$0
$414,000
(none)
11938
Pennsylvania
PA
City of Reading
Municipality
2019
Local Economic Revitalization Tax Assistance
General Economic Development
(not specified)
Reading
(not specified)
(not specified)
(not specified)
$58,000
$0
$58,000
(none)
11939
Pennsylvania
PA
Cornwall Lebanon School District
School district
2019
Clean and Green Program
Property improvements
(not specified)
State of Pennslyvania
Property Tax
(not specified)
If a landowner who breaches the covenant is subject to seven years of rollback taxes at 5% interest per year.
$3,172,767
$0
$3,172,767
(none)
11940
Pennsylvania
PA
Cornwall Lebanon School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revilatalization Tax Assistance Act of December 1, 1977
Cornwall Lebanon School District
Property Tax
Tax Exemption
(not specified)
$55,328
$0
$55,328
Abatement agreement with Blue Ridge Capital, LLC; began in 2017.
11941
Pennsylvania
PA
Crestwood School District
School district
2019
Clean and Green Program
Property improvements
(not specified)
State of Pennslyvania
Property Tax
(not specified)
(not specified)
$557,000
$0
$557,000
(none)
11942
Pennsylvania
PA
Crestwood School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
$62,000
$0
$62,000
Unclear which government entity granted the abatements.
11943
Pennsylvania
PA
Crestwood School District
School district
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
Any qualified business that has received KOZ benefits and moves out of the zone within five years may be subject to penalties.
$46,000
$0
$46,000
Unclear which government entity granted the abatements.
11944
Pennsylvania
PA
Dallastown Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1977
Dallastown Area School District
Property Tax
Tax Exemption
The state law does not provide for the recapture of abated taxes, in the event an abatement recipient does not fulfill the commitment it makes in return for the tax abatement.
$226,978
$0
$226,978
(none)
11945
Pennsylvania
PA
Dallastown Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1977
Dallastown Area School District
Property Tax
Tax Exemption
The state law does not provide for the recapture of abated taxes, in the event an abatement recipient does not fulfill the commitment it makes in return for the tax abatement.
$50,921
$0
$50,921
(none)
11946
Pennsylvania
PA
East Lycoming School District
School district
2019
Homestead/Farmstead
General Economic Development
Taxpayer Relief Act, Act 1 of Special Session 1 of 2006 (The Taxpayer Relief Act)
East Lycoming School District
Property Tax
Tax Exemption
(not specified)
$533,000
$0
$533,000
(none)
11947
Pennsylvania
PA
Eastern York School District
School district
2019
Clean and Green Program
Property improvements
(not specified)
State of Pennslyvania
Property Tax
(not specified)
(not specified)
$1,936,067
$0
$1,936,067
(none)
11948
Pennsylvania
PA
Easton Area School District
School district
2019
Tax Increment Financing (TIF)
General Economic Development
Pennsylvania Tax Increment Financing Act of 1990
Easton Area School District
Property Tax
Tax diversion
(not specified)
$1,633,129
$0
$1,633,129
Abatement started in 2011.
11949
Pennsylvania
PA
Elizabethtown Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act
Elizabethtown Area School District
Property Tax
Tax Exemption
Exemption is revoked or forfeited for failure by the property owner to pay any (no provisions for recapture)xempt real estate by the last day of the time period to pay such taxes in the penalty period.
$464,000
$0
$464,000
Multiple agreements; specific properties not specified.
11950
Pennsylvania
PA
Fairfield Area School District
School district
2019
Pennsylvania Clean and Green Program
Conservation of farmland, forest, open space, or water
General Assembly Act 1974
Fairfield Area School District
Property Tax
Reduction in assessed value
Must pay seven years of rollback taxes at 6% interest per year.
$1,272,424
$0
$1,272,424
(none)
11951
Pennsylvania
PA
Fairview School District
School district
2019
Payment in leiu of tax (PILOT)
General Economic Development
(not specified)
Fairview School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$225,991
$0
$225,991
(none)
11952
Pennsylvania
PA
Fairview School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
LERTA Act
Fairview School District
Property Tax
Tax Abatement
(not specified)
$30,340
$0
$30,340
(none)
11953
Pennsylvania
PA
Fort Leboeuf School District
School district
2019
Homestead/Farmstead
General Economic Development
(not specified)
(not specified)
(not specified)
Tax Exemption
(not specified)
$713,504
$0
$713,504
Unclear which government entity granted the abatements.
11954
Pennsylvania
PA
Fort Leboeuf School District
School district
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
(not specified)
(not specified)
Tax diversion
(not specified)
$151,008
$0
$151,008
Unclear which government entity granted the abatements.
11955
Pennsylvania
PA
Fort Leboeuf School District
School district
2019
Payment in leiu of tax (PILOT)
General Economic Development
(not specified)
(not specified)
(not specified)
Payment In Lieu of Taxes (PILOT)
(not specified)
$62,198
$0
$62,198
Unclear which government entity granted the abatements.
11956
Pennsylvania
PA
Fort Leboeuf School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Fort Leboeuf School District
Property Tax
(not specified)
(not specified)
$14,144
$0
$14,144
(none)
11957
Pennsylvania
PA
General Mclane School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
General Mclane School District
Property Tax
(not specified)
(not specified)
$74,292
$0
$74,292
(none)
11958
Pennsylvania
PA
General Mclane School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
General Mclane School District
Property Tax
(not specified)
(not specified)
$44,653
$0
$44,653
Abatement agreements with Washington Township Senior Housing LP; Middleboro Commons, LLC; Tractor Supply Company.
11959
Pennsylvania
PA
General Mclane School District
School district
2019
Payment in leiu of tax (PILOT)
General Economic Development
(not specified)
General Mclane School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$31,731
Abatement agreement is with Edinboro Family Homes.
11960
Pennsylvania
PA
Girard School District
School district
2019
Payment in leiu of tax (PILOT)
General Economic Development
(not specified)
Girard School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$14,822
$0
$14,822
Abatement agreement with YMCA of Greater Erie.
11961
Pennsylvania
PA
Girard School District
School district
2019
Payment in leiu of tax (PILOT)
General Economic Development
(not specified)
Girard School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$14,658
$0
$14,658
Abatement agreement with Battles Village.
11962
Pennsylvania
PA
Greencastle-Antrim School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1977
Greencastle-Antrim School District
Property Tax
Tax Exemption
(not specified)
$7,615,380
$0
$7,615,380
(none)
11963
Pennsylvania
PA
Greencastle-Antrim School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1977
Greencastle-Antrim School District
Property Tax
Tax Exemption
(not specified)
$743,250
$0
$743,250
(none)
11964
Pennsylvania
PA
Greencastle-Antrim School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1977
Greencastle-Antrim School District
Property Tax
Tax Exemption
(not specified)
$105,470
$0
$105,470
(none)
11965
Pennsylvania
PA
Greenville Area School District
School district
2019
Homestead/Farmstead
General Economic Development
The Taxpayer Relief Act of 2006
Greenville Area School District
Property Tax
Tax Exemption
(not specified)
$537,854
$0
$537,854
(none)
11966
Pennsylvania
PA
Hamburg Area School District
School district
2019
Tax Increment Financing (TIF)
General Economic Development
Pennsylvania Tax Increment Financing Act, on September 1, 2003
Hamburg Area School District
Property Tax
Tax diversion
(not specified)
$558,611
$0
$558,611
Agreement with Cabela’s Retail, Inc., Berks County Development Authority, Commonwealth of Pennsylvania, County of Berks, and Tilden Township; agreement started in 2008.
11967
Pennsylvania
PA
Hamburg Area School District
School district
2019
Tax Increment Financing (TIF)
General Economic Development
Pennsylvania Tax Increment Financing Act, on May 19, 2008
Hamburg Area School District
Property Tax
Tax diversion
(not specified)
$32,309
$0
$32,309
Agreement with Redevlopment Authority of the County of Berks, Borough of Hamburg, and Berks County; abatement started in 2008.
11968
Pennsylvania
PA
Iroquois School District
School district
2019
Homestead/Farmstead
General Economic Development
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$346
$0
$346
Unclear which government entity granted the abatements.
11969
Pennsylvania
PA
Jersey Shore Area School District
School district
2019
Clean and Green Program
Property improvements
(not specified)
State of Pennslyvania
Property Tax
(not specified)
(not specified)
$756,000
$0
$756,000
(none)
11970
Pennsylvania
PA
Juniata County School District
School district
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
(not specified)
Juniata County School District
Property Tax
(not specified)
(not specified)
$932
$0
$932
Agreement started in 2018.
11971
Pennsylvania
PA
Kane Area School District
School district
2019
Payment in leiu of tax (PILOT)
General Economic Development
(not specified)
Kane Area School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$30,036
$0
$30,036
Agreemen is with two properties in the district.
11972
Pennsylvania
PA
Keystone Central School District
School district
2019
Clean and Green Program
Property improvements
(not specified)
State of Pennslyvania
Property Tax
(not specified)
(not specified)
$3,465,708
$0
$3,465,708
(none)
11973
Pennsylvania
PA
Keystone Central School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
$125,608
$0
$125,608
Unclear which government entity granted the abatements.
11974
Pennsylvania
PA
Keystone Central School District
School district
2019
Tax Increment Financing (TIF)
General Economic Development
Pennsylvania Act 113 of 1990
(not specified)
Property Tax
(not specified)
(not specified)
$69,140
$0
$69,140
Unclear which government entity granted the abatements.
11975
Pennsylvania
PA
Lancaster County
County
2019
Local Economic Revitalization Tax Assistance (LERTA)
General Economic Development
Act 76 of 1977 (72 P.S. section 4722 et seq.)
Lancaster County
Property Tax
Tax Abatement
(not specified)
$141,196
$0
$141,196
(none)
https://www.co.lancaster.pa.us/Archive.aspx?AMID=39
11976
Pennsylvania
PA
Lancaster County
County
2019
Keystone Opportunity Zone (KOZ) Program
General Economic Development
Act 16 of 2012 (P.L. 705, No. 92)
State of Pennsylvania
Property Tax
Tax Abatement
(not specified)
$118,762
$0
$118,762
(none)
https://www.co.lancaster.pa.us/Archive.aspx?AMID=39
11977
Pennsylvania
PA
Lebanon School District
School district
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
(not specified)
Lebanon School District
Property Tax
(not specified)
(not specified)
$20,112
$0
$20,112
The gross revenue loss amount is the sum from seven properties which are not specified in the report.
11978
Pennsylvania
PA
Mahanoy Area School District
School district
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
The Pennsylvania Keystone Opportunity Act 63 of 2005, as amended by Act 79 of 2008
Mahanoy Area School District
Property Tax
(not specified)
(not specified)
$52,458
$0
$52,458
(none)
11979
Pennsylvania
PA
Millcreek Township School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
The Commonwealth of Pennsylvania Local Economic Revitalization Tax Assistance Act 76 of 1977
Millcreek Township School District
Property Tax
Tax Exemption
(not specified)
$8,752
$0
$8,752
(none)
11980
Pennsylvania
PA
Millville Area School District
School district
2019
Homestead/Farmstead
General Economic Development
Taxpayer Relief Act, Act 1 of Special Session 1 of 2006
Millville Area School District
Property Tax
Tax Exemption
(not specified)
$285,000
$0
$285,000
(none)
11981
Pennsylvania
PA
Milton Area School District
School district
2019
Homestead/Farmstead
General Economic Development
Taxpayer Relief Act, Act 1 of Special Session 1 of 2006
Milton Area School District
Property Tax
Tax Exemption
(not specified)
$615,000
$615,000
$0
(none)
11982
Pennsylvania
PA
Minersville Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act 72 of 1977
Minersville Area School District
Property Tax
Tax Exemption
(not specified)
$476,816
$0
$476,816
Abatement amount sum from three separate properties.
11983
Pennsylvania
PA
Montgomery Area School District
School district
2019
Homestead/Farmstead
General Economic Development
Taxpayer Relief Act, Act 1 of Special Session 1 of 2006
Montgomery Area School District
Property Tax
Tax Exemption
(not specified)
$319,000
$319,000
$0
(none)
11984
Pennsylvania
PA
North East School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1977
North East School District
Property Tax
Tax Exemption
(not specified)
$123,000
$0
$123,000
(none)
11985
Pennsylvania
PA
North Hills School District
School district
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
North Hills School District; North Hills Township
Property Tax
Tax diversion
(not specified)
$447,211
$0
$447,211
(none)
11986
Pennsylvania
PA
Northeastern School District
School district
2019
Clean and Green Program
Property improvements
(not specified)
State of Pennslyvania
Property Tax
(not specified)
(not specified)
$2,308,118
$0
$2,308,118
(none)
11987
Pennsylvania
PA
Northeastern School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1977
Northeastern School District
Property Tax
Tax Exemption
(not specified)
$1,020,060
$0
$1,020,060
(none)
11988
Pennsylvania
PA
Northeastern School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1978
Northeastern School District
Property Tax
Tax Exemption
(not specified)
$632,205
$0
$632,205
(none)
11989
Pennsylvania
PA
Northeastern School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1977
Northeastern School District
Property Tax
Tax Exemption
(not specified)
$149,233
$0
$149,233
(none)
11990
Pennsylvania
PA
Northeastern School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1977
Northeastern School District
Property Tax
Tax Exemption
(not specified)
$92,369
$0
$92,369
(none)
11991
Pennsylvania
PA
Northeastern School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1977
Northeastern School District
Property Tax
Tax Exemption
(not specified)
$19,193
$0
$19,193
(none)
11992
Pennsylvania
PA
Northern Lebanon School District
School district
2019
Payment in lieu of tax (PILOT)
Property improvements
Act of May 17, 1929, as amended by Act 1995-50
Northern Lebanon School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$5,670
(none)
11993
Pennsylvania
PA
Northern Lebanon School District
School district
2019
Payment in lieu of tax (PILOT)
Property improvements
Act of May 17, 1929, as amended by Act 1995-49
Northern Lebanon School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$23,606
(none)
11994
Pennsylvania
PA
Northern York County School District
School district
2019
Clean and Green Program
Property improvements
(not specified)
State of Pennslyvania
Property Tax
(not specified)
A landowner who breaches the covenant is subject to seven years of rollback taxes at 6% interest per year.
$2,204,294
$0
$2,204,294
(none)
11995
Pennsylvania
PA
Northwestern School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act
Northwestern School District
Property Tax
(not specified)
(not specified)
$3,883
$0
$3,883
(none)
11996
Pennsylvania
PA
Penns Manor Area School District
School district
2019
Construction and Home Improvement Program
General Economic Development
(not specified)
Penns Manor Area School District
Property Tax
Tax Exemption
(not specified)
$257,100
$0
$257,100
This is a new program created by this particular School District.
11997
Pennsylvania
PA
Pennsylvania
State
2019
Coal Refuse Energy and Reclamation Tax Credit Program
Conservation of farmland, forest, open space, or water
Article XVII-J of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Gross Receipts Tax; Mutual Thrift Institutions Tax
Tax Credit
(not specified)
$9,800,000
$0
$9,800,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
11998
Pennsylvania
PA
Pennsylvania
State
2019
Educational Opportunity Scholarship Tax Credit (EOSTC)
Educational development
Article XX-B of the Public School Code of 1949, 24 P.S. Section 20-2005-B
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Mutual Thrift Institutions Tax; Malt Beverage; Retaliatory Fees
Tax Credit
(qualification-based: no provisions for recapture)
$32,600,000
$0
$32,600,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
11999
Pennsylvania
PA
Pennsylvania
State
2019
Educational Tax Credit
Educational development
Article XX-B of the Public School Code of 1949, 24 P.S. Section 20-2005-B
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Mutual Thrift Institutions Tax; Malt Beverage Tax; Surplus Lines Tax for Retaliatory Fees
Tax Credit
For two-year aplications, if the second year contribution is not made, the prior year credit is reduced to 75%
$150,900,000
$0
$150,900,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12000
Pennsylvania
PA
Pennsylvania
State
2019
Film Production Tax Credit
Film, TV, and/or media
Article XVII-D of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Mutual Thrift Institutions Tax;
Tax Credit
Repayment of credits
$60,900,000
$0
$60,900,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12001
Pennsylvania
PA
Pennsylvania
State
2019
Keystone Innovation Zone (KIZ)
Entrepreneurship/innovation
Article XIX-F of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax
Tax Credit
(not specified)
$15,300,000
$0
$15,300,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12002
Pennsylvania
PA
Pennsylvania
State
2019
Keystone Opportunity Zone Program (KOZ)
General Economic Development (OZ)
Chapter 16B of the Pennsylvania Keystone Opportunity Act
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Mutual Thrift Institutions Tax; Sales and Use Tax
Tax waiver
Repayment of abated taxes
$95,100,000
$0
$95,100,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12003
Pennsylvania
PA
Pennsylvania
State
2019
Neighborhood Assistance Programs
Community development
Article XIX-A of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Mutual Thrift Institutions Tax;
Tax Credit
(not specified)
$18,000,000
$0
$18,000,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12004
Pennsylvania
PA
Pennsylvania
State
2019
Neighborhood Improvement Zone Program (NIZ)
General Economic Development (TIF)
Article XIX-B of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income; Capital Stock/Foreign Franchise; Bank and Trust Company Shares; Sales, Use & Hotel Occupancy Tax; Employer Withholding Tax; Gross Receipts Tax; Unemployment Compensation Tax; Realty Transfer Tax; Cigarette Tax; Vehicle Rental Tax; Gross Premiums Tax; Malt Beverage Tax; Liquor/Wine Tax
Tax diversion
(not specified)
$40,500,000
$0
$40,500,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12005
Pennsylvania
PA
Pennsylvania
State
2019
Resource Enhancement & Protection Tax Credit (REAP)
Agricultural development
Article XVII-E of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Mutual Thrift Institutions Tax; Title Insurance Company Shares
Tax Credit
(not specified)
$5,400,000
$0
$5,400,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12006
Pennsylvania
PA
Pennsylvania
State
2019
Tax Credit for New Jobs
Job Creation/Retention
Article XVIII-B of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Mutual Thrift Institutions Tax; Gross Receipts Tax; Gross Premiums Tax; Title Insurance Company Shares
Tax Credit
(not specified)
$10,100,000
$0
$10,100,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12007
Pennsylvania
PA
Pequea Valley School District
School district
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
Keystone Opportunity Zone Act
Pequea Valley School District
Property Tax
Payment In Lieu of Taxes (PILOT)
If the initial qualified business relocates within the first five years, the qualified business shall refund to the School District the real estate tax from which it was exempted based on percentages set forth in the Act, unless waived pursuant to the Act.
$138,000
$0
$138,000
Agreement started in 2014.
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
12008
Pennsylvania
PA
Philadelphia Public Schools
School district
2019
Rehab & New Construc for Indust/Comm Prop
General Economic Development
Section 19-1303 Philadelphia State Code
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$45,300,000
$0
$45,300,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12009
Pennsylvania
PA
Philadelphia Public Schools
School district
2019
New Construction for Resid Propertoes
Housing
Section 19-1303 (2) Philadelphia State Code
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$30,800,000
$0
$30,800,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12010
Pennsylvania
PA
Philadelphia Public Schools
School district
2019
Keystone Opportunity Zones
General Economic Development
73 PS 820.101
Philadelphia, PA
Various Taxes
Tax Abatement
(not specified)
$17,200,000
$0
$17,200,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12011
Pennsylvania
PA
Philadelphia Public Schools
School district
2019
Abatement agreements with other jurisdictions
General Economic Development
PS 820.101-820
Various
Property Tax
Tax Abatement
(not specified)
$9,200,000
$0
$9,200,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12012
Pennsylvania
PA
Philadelphia Public Schools
School district
2019
Rehab Construction for Residential Properties
Housing
Section 19-1303 (2) Philadelphis State Code
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$8,500,000
$0
$8,500,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12013
Pennsylvania
PA
Philadelphia Public Schools
School district
2019
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$8,500,000
$0
$8,500,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12014
Pennsylvania
PA
Philadelphia Public Schools
School district
2019
Abatement for New/Improved Resid Prop
Housing
PS 5020-205
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$1,700,000
$0
$1,700,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
12015
Pennsylvania
PA
Philipsburg-Osceola Area School District
School district
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
(not specified)
(not specified)
Property Tax
Tax Abatement
(not specified)
$7,150
$0
$7,150
Unclear which government entity granted the abatements.
12016
Pennsylvania
PA
Pittsburgh Public Schools
School district
2019
Homestead Exemptions
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$15,458,509
$0
$15,458,509
(none)
https://www.pghschools.org/finance
12017
Pennsylvania
PA
Pittsburgh Public Schools
School district
2019
Tax Increment Financing
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$3,341,035
$0
$3,341,035
(none)
https://www.pghschools.org/finance
12018
Pennsylvania
PA
Pittsburgh Public Schools
School district
2019
Residential LERTA
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$1,444,290
$0
$1,444,290
(none)
https://www.pghschools.org/finance
12019
Pennsylvania
PA
Pittsburgh Public Schools
School district
2019
Act 42 Enhanced
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$803,789
$0
$803,789
(none)
https://www.pghschools.org/finance
12020
Pennsylvania
PA
Pittsburgh Public Schools
School district
2019
TRID
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$654,146
$0
$654,146
(none)
https://www.pghschools.org/finance
12021
Pennsylvania
PA
Pittsburgh Public Schools
School district
2019
Act 42
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$545,986
$0
$545,986
(none)
https://www.pghschools.org/finance
12022
Pennsylvania
PA
Pittsburgh Public Schools
School district
2019
Residential Enhanced LERTA
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$458,691
$0
$458,691
(none)
https://www.pghschools.org/finance
12023
Pennsylvania
PA
Punxsutawney Area School District
School district
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
Keystone Opportunity Expansion Zone Act
(not specified)
Property Tax
Tax Abatement
(not specified)
$46,095
$0
$46,095
Unclear which government entity granted the abatements.
12024
Pennsylvania
PA
Punxsutawney Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act
(not specified)
Property Tax
(not specified)
(not specified)
$14,786
$0
$14,786
Unclear which government entity granted the abatements.
12025
Pennsylvania
PA
Red Lion Area School District
School district
2019
Clean and Green Program
Property improvements
(not specified)
State of Pennslyvania
Property Tax
(not specified)
A landowner who breaches the covenant is subject to seven years of rollback taxes at 6% interest per year.
$5,034,578
$0
$5,034,578
(none)
12026
Pennsylvania
PA
Red Lion Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
(not specified)
Property Tax
Tax Exemption
Upon receipt of the notice of nonpayment, the School District shall discontinue the exemption.
$4,743
$0
$4,743
Unclear which government entity granted the abatements.
12027
Pennsylvania
PA
Schuylkill Valley School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act
Schuylkill Valley School District
Property Tax
Tax Exemption
(not specified)
$141,888
$0
$141,888
(none)
12028
Pennsylvania
PA
Seneca Valley School District
School district
2019
(not specified)
General Economic Development
Article XXIX-C of the Tax Reform Code, 72 P.S. Section 9901-C et al.
Seneca Valley School District
Property Tax
(not specified)
(not specified)
$1,982,778
$0
$1,982,778
(none)
12029
Pennsylvania
PA
Sharpsville Area School District
School district
2019
Homestead/Farmstead
General Economic Development
Taxpayer Relief Act of 2006
Sharpsville Area School District
Property Tax
Tax Exemption
(not specified)
$451,173
$0
$451,173
(none)
12030
Pennsylvania
PA
Shippensburg Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Pennsylvania Local Economic Revitalization Tax Assistance Act of December 1, 1978
Shippensburg Area School District
Property Tax
Tax Exemption
(not specified)
$548,949
$0
$548,949
(none)
12031
Pennsylvania
PA
Shippensburg Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Pennsylvania Local Economic Revitalization Tax Assistance Act of December 1, 1977
Shippensburg Area School District
Property Tax
Tax Exemption
(not specified)
$281,441
$0
$281,441
(none)
12032
Pennsylvania
PA
Souderton Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Pennsylvania Local Economic Revitalization Tax Assistance Act
Souderton Area School District
Property Tax
Tax Exemption
(not specified)
$48,034
$0
$48,034
Abatement agreement with Almac Realty LLC.; started in 2008.
12033
Pennsylvania
PA
South Eastern School District
School district
2019
Tax Increment Financing (TIF)
General Economic Development
Pennsylvania Tax Increment Financing Act of 1990
South Eastern School District
Property Tax
(not specified)
(not specified)
$592,799
$0
$592,799
Abatement started in 2012.
12034
Pennsylvania
PA
South Western School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Pennsylvania Local Economic Revitalization Tax Assistance Act of December 1, 1977
South Western School District
Property Tax
Tax Exemption
(not specified)
$33,532
$0
$33,532
(none)
12035
Pennsylvania
PA
South Williamsport Area School District
School district
2019
Clean and Green Program
Property improvements
(not specified)
State of Pennslyvania
Property Tax
(not specified)
(not specified)
$58,000
$0
$58,000
(none)
12036
Pennsylvania
PA
Southern York County School District
School district
2019
Clean and Green Program
Property improvements
(not specified)
State of Pennslyvania
Property Tax
(not specified)
A landowner who breaches the covenant is subject to seven years of rollback taxes at 6% interest per year.
$2,452,742
$0
$2,452,742
(none)
12037
Pennsylvania
PA
Spring Grove Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Spring Grove Area School District
Property Tax
Tax Exemption
(not specified)
$152,032
$0
$152,032
Abatement started in 2011.
12038
Pennsylvania
PA
St. Marys Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
St. Marys Area School District
Property Tax
Tax Exemption
(not specified)
$38,007
$0
$38,007
Abatement agreement with the City of St Marys and Elk County.
12039
Pennsylvania
PA
St. Marys Area School District
School district
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
(not specified)
St. Marys Area School District
Property Tax
(not specified)
(not specified)
$30,746
$0
$30,746
Abatement agreement with the City of St Marys and Elk County.
12040
Pennsylvania
PA
Troy Area School District
School district
2019
Payment in leiu of tax (PILOT)
General Economic Development
(not specified)
(not specified)
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$5,223
Local authority not specified.
12041
Pennsylvania
PA
Tulpehocken Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act
Tulpehocken Area School District
Property Tax
Tax Exemption
(not specified)
$1,112,970
$0
$1,112,970
(none)
12042
Pennsylvania
PA
Valley View School District
School district
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
(not specified)
Valley View School District
Property Tax
(not specified)
Any qualified business that has received KOZ benefits and moves out of the zone within the first 5 years maybe subject to penalties or recapture of benefits received.
$811,008
$0
$811,008
(none)
12043
Pennsylvania
PA
Waynesboro Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance Act of December 1, 1977
Waynesboro Area School District
Property Tax
Tax Exemption
If the property owner fails to pay the (no provisions for recapture)xempt real estate taxes by the last day of the time period to pay such taxes in the penalty period (unless a lawful appeal has been filed), the LERTA exemption shall be discontinued.
$19,856
$0
$19,856
Abatement started in 2013.
12044
Pennsylvania
PA
Wellsboro Area School District
School district
2019
Payment in leiu of tax (PILOT)
General Economic Development
(not specified)
Wellsboro Area School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$33,395
Local authority not specified.
12045
Pennsylvania
PA
Western Wayne School District
School district
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
Keystone Opportunity Improvement Zone Act of 1998
Western Wayne School District
Property Tax
Tax Exemptions; tax deductions; tax abatements; Tax Credits
(not specified)
$7,366
$0
$7,366
(none)
12046
Pennsylvania
PA
Wilkes Barre Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Wilkes Barre Area School District
Property Tax
(not specified)
(not specified)
$647,962
$0
$647,962
(none)
12047
Pennsylvania
PA
Wilkinsburg Borough School District
School district
2019
(not specified)
Construction/rehabilitation
(not specified)
Wilkinsburg Borough School District
Property Tax
Tax Exemption
(not specified)
$50,175
$0
$50,175
Report does not specify program name or statutory.
12048
Pennsylvania
PA
Williamsport Area School District
School district
2019
Clean and Green Program
Property improvements
State of Pennsylvania
(not specified)
Property Tax
(not specified)
(not specified)
$308,399
$0
$308,399
(none)
12049
Pennsylvania
PA
Williamsport Area School District
School district
2019
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
$88,472
$0
$88,472
Unclear which government entity granted the abatements.
12050
Pennsylvania
PA
Williamsport Area School District
School district
2019
Keystone Opportunity Zone (KOZ)
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
$31,150
$0
$31,150
Unclear which government entity granted the abatements.
12051
Pennsylvania
PA
Wilson Area School District
School district
2019
Tax Increment Financing (TIF)
General Economic Development
Act 113 of 1990, as amended
Wilson Area School District; County og Northampton; Borough of Wilson
Property Tax
(not specified)
(not specified)
$74,813
(none)
12052
Pennsylvania
PA
Wyalusing Area School District
School district
2019
Payment in leiu of tax (PILOT)
General Economic Development
(not specified)
Wyalusing Area School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$29,200
(none)
12053
Pennsylvania
PA
Wyomissing Area School District
School district
2019
Tax Increment Financing (TIF)
General Economic Development
Pennsylvania Assembly Act No. 113 of 1990
Wyomissing Area School District
Property Tax
Tax diversion
(not specified)
$44,752
$0
$44,752
(none)
12054
Pennsylvania
PA
York Suburban School District
School district
2019
Clean and Green Program
Property improvements
(not specified)
State of Pennslyvania
Property Tax
(not specified)
(not specified)
$48,570
$0
$48,570
(none)
12055
Rhode Island
RI
City of Cranston
Municipality
2019
Economic Development Tax Incentive Program for Commercially Zoned Property
General Economic Development
(not specified)
City of Cranston
Property Tax
(not specified)
(not specified)
$242,885
$0
$242,885
Breakdown by recipient
https://www.cranstonri.gov/departments/finance/finance-department/
12237
Rhode Island
RI
City of Newport
Municipality
2019
Tax Abatement
General Economic Development
(not specified)
Newport
Property Tax
(not specified)
(not specified)
$13,727
$0
$13,727
(none)
https://www.cityofnewport.com/city-hall/departments/finance/budgets-cafrs-cips-annual-performance-reports/cafrs
12238
Rhode Island
RI
City of Pawtucket
Municipality
2019
Real Estate Tax Stabilization Program
General Economic Development
(not specified)
Pawtucket, Rhode Island
(not specified)
(not specified)
(not specified)
$1,264,256
$0
$1,264,256
(none)
https://pawtucketri.com/finance-department/budgets-and-audits
12239
Rhode Island
RI
City of Providence
Municipality
2019
Title 44 Program (historic preservation)
Historic Preservation
The State of Rhode Island General Laws Section 44-3-31.2
City of Providence
Real Property Tax; Personal Property Tax
Reduction in assessed value
(no provisions for recapture)
$8,638,000
$0
$8,638,000
(none)
https://www.providenceri.gov/controllers-office/financial-reports/
12240
Rhode Island
RI
City of Providence
Municipality
2019
Historic Property Stabilization Ordinance
Historic Preservation
The State of Rhode Island General Laws Section 44-3-9
City of Providence
Real Property Tax; Personal Property Tax
Reduction in assessed value
(no provisions for recapture)
$2,576,000
$0
$2,576,000
(none)
https://www.providenceri.gov/controllers-office/financial-reports/
12241
Rhode Island
RI
City of Providence
Municipality
2019
Tax Stabilization for Commercial and Residential Property
Construction/rehabilitation
The State of Rhode Island General Laws Section 44-3-9
City of Providence
Real Property Tax; Personal Property Tax
Freeze assessment
(no provisions for recapture)
$157,000
$0
$157,000
(none)
https://www.providenceri.gov/controllers-office/financial-reports/
12242
Rhode Island
RI
City of Providence
Municipality
2019
Neighborhood Revitalization Act
Construction/rehabilitation
The State of Rhode Island General Laws Section 44-3-9
City of Providence
Real Property Tax; Personal Property Tax
Freeze assessment
(no provisions for recapture)
$9,000
$0
$9,000
(none)
https://www.providenceri.gov/controllers-office/financial-reports/
12243
Rhode Island
RI
Rhode Island
State
2019
Historic Preservation Tax Credits
Historic Preservation
RIGL 44-33.6
State of Rhode Island
Personal Income Tax; Business Corporation Tax; Insurance Companies Tax
Tax Credit
(not specified)
$18,998,000
$0
$18,998,000
(none)
https://treasury.ri.gov/financial-reports
12244
Rhode Island
RI
Rhode Island
State
2019
Job Development Act
Job Creation/Retention
Jobs Development Act (RI Gen. Laws 42-64.5-1) and as amended by Rhode Island New Qualified Jobs Incentive Act 2015 (RIGL 44-48.3-12)
State of Rhode Island
Business Corporation Tax; Financial Institutions Tax
Reduction of tax rate
(not specified)
$11,552,000
$0
$11,552,000
(none)
https://treasury.ri.gov/financial-reports
12245
Rhode Island
RI
Rhode Island
State
2019
Motion Picture Production Credit
Film, TV, and/or media
RIGL 44-31.2
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Financial Institution Tax; Insurance Company Tax; Personal Income Tax
Tax Credit
(not specified)
$2,338,000
$0
$2,338,000
(none)
https://treasury.ri.gov/financial-reports
12246
Rhode Island
RI
Rhode Island
State
2019
Other commitments under tax abatements
General Economic Development
Multiple
State of Rhode Island
Personal Income Tax
Tax Credit
(not specified)
$2,044,000
$0
$2,044,000
(none)
https://treasury.ri.gov/financial-reports
12247
Rhode Island
RI
Rhode Island
State
2019
Tax Credit for Contributions to Qualified Scholarship Organizations
Educational development
RIGL 44-62
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Bank Tax; Bank Deposits Tax; Insurance Company Tax; Personal Income Tax
Tax Credit
If the amount of the second-year contribution is less than 80% of the first-year contribution, then the credit for both the first- and second-year contributions shall equal 75% of each year's contribution. In such case, the tax administrator shall prepare the Tax Credit certificate for the second year at 75%. The difference in credit allowable for the first year (15% of the first-year contribution) shall be recaptured by adding it to the taxpayer's tax in that year.
$1,221,000
$0
$1,221,000
(none)
https://treasury.ri.gov/financial-reports
12248
Rhode Island
RI
Rhode Island
State
2019
Job Training Tax Credit
Workforce development
RIGL 42-64.6
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Bank Tax; Insurance Company Tax
Tax Credit
Credit claimed for an employee is recaptured if the employee involuntarily, other than as a result of death or disability, no longer qualifies as a qualifying employee of the employer at any time during the 18-month period following the employee's completion of the program.
$505,000
$0
$505,000
(none)
https://treasury.ri.gov/financial-reports
12249
Rhode Island
RI
Rhode Island
State
2019
Tax Increment Financing (TIF)
General Economic Development (TIF)
Rhode Island Tax Increment Financing Act of 2015 (RIGL 42-64.21)
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Financial Institution Tax; Insurance Company Tax; Personal Income Tax; Hotel Tax; Sales Tax and Use Tax
Reimbursement
Tax Credits may be denied or revoked if Applicant's certification or information is found to be willfully false; if the Applicant or successor is convicted of bribery, fraud, theft, embezzlement, misappropriation, and/or extortion involving the State, any State agency or political subdivision of the State.
$256,000
$0
$256,000
(none)
https://treasury.ri.gov/financial-reports
12250
Rhode Island
RI
Rhode Island
State
2019
Wavemaker Fellowship
Job Creation/Retention
Stay Invested in RI Wavemaker Fellowship (RIGL 42-64.26)
State of Rhode Island
Personal Income Tax
Tax Credit
Tax Credits may be denied or revoked if Applicant's certification or information is found to be willfully false; if the Applicant or successor is convicted of bribery, fraud, theft, embezzlement, misappropriation, and/or extortion involving the State, any State agency or political subdivision of the State.
$94,000
$0
$94,000
(none)
https://treasury.ri.gov/financial-reports
12251
Rhode Island
RI
Rhode Island
State
2019
Qualified Jobs Incentive Tax Credit
Job Creation/Retention
Rhode Island Qualified Jobs Incentive Act of 2015 (RIGL Title 44-48.3)
State of Rhode Island
Personal Income Tax
Tax Credit
If the Applicant ceases operations in the State or transfers more than 50% of the jobs for which a Tax Credit was granted under the Act to another state, the Tax Credit shall cease, and the Applicant shall be liable to the State for, at a minimum, 20% of all tax benefits granted to the Applicant.
$40,000
$0
$40,000
(none)
https://treasury.ri.gov/financial-reports
12252
South Carolina
SC
Abbeville County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Abbeville County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
Repayments of any savings in Property Tax are required by state law if the taxpayer fails to maintain the conditions set forth in the agreement. Other recapture provisions may be negotiated on a case by case basis.
$10,056
$0
$10,056
(none)
12535
South Carolina
SC
Aiken County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Aiken County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
Repayment of incentive is required by state law if the taxpayer fails to meet statutory minimum investment requirement. Other recapture provisions may be negotiated (such as a pro rata clawback for failure to meet and/or maintain jobs/investment).
$21,363,340
$0
$21,363,340
(none)
12536
South Carolina
SC
Aiken County School District
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Aiken County
Property Tax
Tax Credit
(not specified)
$2,704,882
$0
$2,704,882
(none)
12537
South Carolina
SC
Anderson County School District 1
School district
2019
Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)
(not specified)
(not specified)
Anderson County
Property Tax
(not specified)
(not specified)
$6,251,000
$0
$6,251,000
(none)
12538
South Carolina
SC
Anderson County School District 2
School district
2019
(not specified)
(not specified)
(not specified)
Anderson County
Property Tax
(not specified)
(not specified)
$707,000
$0
$707,000
(none)
12539
South Carolina
SC
Anderson County School District 3
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Anderson County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$1,656,512
$0
$1,656,512
(none)
12540
South Carolina
SC
Anderson County School District 3
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Anderson County
Property Tax
Tax Credit
(not specified)
$198,637
$0
$198,637
(none)
12541
South Carolina
SC
Anderson County School District 4
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Anderson County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$3,645,662
$0
$3,645,662
(none)
12542
South Carolina
SC
Anderson County School District 4
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Anderson County
Property Tax
Tax Credit
(not specified)
$181,480
$0
$181,480
(none)
12543
South Carolina
SC
Anderson County School District 5
School district
2019
Tax Abatement
(not specified)
(not specified)
Anderson County
Property Tax
(not specified)
(not specified)
$25,085,000
$0
$25,085,000
(none)
12544
South Carolina
SC
Bamberg School District 1
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Bamberg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$62,869
$0
$62,869
Amount reported is for tax year 2018.
12545
South Carolina
SC
Bamberg School District 1
School district
2019
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Bamberg County
Property Tax
Tax Exemption
(not specified)
$125,937
$0
$125,937
Amount reported is for tax year 2018.
12546
South Carolina
SC
Bamberg School District 1
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Bamberg County
Property Tax
Tax Credit
(not specified)
$43,474
$0
$43,474
Amount reported is for tax year 2018.
12547
South Carolina
SC
Barnwell School District 45
School district
2019
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Barnwell County
Property Tax
Tax Exemption
(not specified)
$392,581
$0
$392,581
(none)
12548
South Carolina
SC
Barnwell School District 45
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Barnwell County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$1,565,487
$0
$1,565,487
(none)
12549
South Carolina
SC
Barnwell School District 45
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Barnwell County
Property Tax
Tax Credit
(not specified)
$2,882,970
$0
$2,882,970
(none)
12550
South Carolina
SC
Berkeley County School District
School district
2019
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Berkeley County
Property Tax Tax
Tax Exemption
(not specified)
$17,296,974
$0
$17,296,974
(none)
12551
South Carolina
SC
Berkeley County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Berkeley County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
Repayment of incentive is required by state law if taxpayer fails to meet statutory minimum investment requirement. Other recapture provisions may be negotiated (such as a pro rata clawback for failure to meet and/or maintain jobs/investment)
$24,944,626
$0
$24,944,626
(none)
12552
South Carolina
SC
Berkeley County School District
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Berkeley County
Property Tax
Tax Credit
(not specified)
$11,780,117
$0
$11,780,117
(none)
12553
South Carolina
SC
Calhoun County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Calhoun County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$3,536,000
$0
$3,536,000
Amount reported is for tax year 2018.
12554
South Carolina
SC
Charleston County
County
2019
Fee in Lieu of Taxes (FILOT)
General Economic Development
SC Code subsection 12-37-220 (A) (7)
Charleston County
Property Tax
Tax Abatement
(not specified)
$3,742,719
$0
$3,742,719
Unlike other counties in South Carolina, Charlestown County declines to report their FILOT abatements, saying they do not qualify under GASB 77. We know that Charlestown County has made very large abatements to Boeing, and this is some of what may have been omitted from disclosure.
12555
South Carolina
SC
Charleston County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Charleston County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$32,250,847
$0
$32,250,847
(none)
12556
South Carolina
SC
Cherokee County School District 1
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Cherokee County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
Under the Fee in Lieu of Property Tax Tax program, if a taxpayer does not make the required investment within the 5 year period, then the reduced Property Tax terminate and the taxpayer must repay Cherokee County the difference between the abated taxes received and what the taxpayer would have paid had it not had the benefit of the Fee in Lieu of Property Tax Tax program
$7,135,740
$0
$7,135,740
25 beneficiaries
12557
South Carolina
SC
Cherokee County School District 1
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Cherokee County
Property Tax
Tax Credit
(not specified)
$32,166
$0
$32,166
3 beneficiaries
12558
South Carolina
SC
Chester County School District
School district
2019
Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)
(not specified)
(not specified)
Chester County
Property Tax
(not specified)
(not specified)
$15,147,000
$0
$15,147,000
(none)
12559
South Carolina
SC
Chesterfield County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Chesterfield County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$4,045,824
$0
$4,045,824
(none)
12560
South Carolina
SC
City of Columbia
Municipality
2019
Multicounty Industrial or Business Park
General Economic Development
(not specified)
Richland County, South Carolina
Property Tax
Tax Credit
(not specified)
$346,510
$4,465,413
$0
(none)
12561
South Carolina
SC
City of Columbia
Municipality
2019
Fee in Lieu of Taxes (FILOT)
General Economic Development
Code of Laws of South Carolina 1976 Chapter 4 Title 12; Chapter 44; Section 4-29-67
Richland County, South Carolina
Property Tax
(not specified)
(not specified)
$3,243,593
$4,004,155
$0
(none)
12562
South Carolina
SC
City of Columbia
Municipality
2019
Special Source Revenue Credit Program
Industrial development
Code of Laws of South Carolina 1976 Section 4-1-175
Richland County, South Carolina
Property Tax
Tax Credit
(not specified)
$541,833
$768,983
$0
(none)
12563
South Carolina
SC
Clover School District 2
School district
2019
(not specified)
(not specified)
(not specified)
York County
Property Tax
(not specified)
(not specified)
$522,000
$0
$522,000
(none)
12564
South Carolina
SC
Colleton County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Colleton County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
Repayment of incentive is required by state law if taxpayer fails to meet statutory minimum investment requirement. Other recapture provisions may be negotiated (such as a pro rata clawback for failure to meet and/or maintain jobs/investment).
$226,894
$0
$226,894
(none)
12565
South Carolina
SC
Darlington County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Darlington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$4,394,777
$0
$4,394,777
(none)
12566
South Carolina
SC
Denmark-Olar School District 2 (Bamberg 2)
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Bamberg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$140,818
$0
$140,818
(none)
12567
South Carolina
SC
Denmark-Olar School District 2 (Bamberg 2)
School district
2019
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Bamberg County
Property Tax
Tax Exemption
(not specified)
$163,475
$0
$163,475
(none)
12568
South Carolina
SC
Denmark-Olar School District 2 (Bamberg 2)
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Bamberg County
Property Tax
Tax Credit
(not specified)
$54,496
$0
$54,496
(none)
12569
South Carolina
SC
Dillon County School District 3
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Multi-County Industrial Park (MCIP)
General Economic Development
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 (FILOT); Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1 (MCIP)
Dillon County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$728,336
$0
$728,336
(none)
12570
South Carolina
SC
Dorchester County School District 2
School district
2019
Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Dorchester County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$5,578,000
$0
$5,578,000
(none)
12571
South Carolina
SC
Dorchester County School District 4
School district
2019
Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Dorchester County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$8,483,703
$0
$8,483,703
(none)
12572
South Carolina
SC
Edgefield County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Edgefield County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$190,507
$0
$190,507
(none)
12573
South Carolina
SC
Fairfield County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Fairfield County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$943,134
$82,682
$860,452
(none)
12574
South Carolina
SC
Florence County School District 1
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Florence County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$10,995,872
$0
$10,995,872
(none)
12575
South Carolina
SC
Florence County School District 1
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Florence County
Property Tax
Tax Credit
(not specified)
$2,147,792
$0
$2,147,792
(none)
12576
South Carolina
SC
Florence County School District 3
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Florence County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$747,870
$0
$747,870
(none)
12577
South Carolina
SC
Florence County School District 3
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Florence County
Property Tax
Tax Credit
(not specified)
$23,102
$0
$23,102
(none)
12578
South Carolina
SC
Florence County School District 4
School district
2019
(not specified)
(not specified)
(not specified)
Florence County
Property Tax
(not specified)
(not specified)
$803,000
$0
$803,000
(none)
12579
South Carolina
SC
Florence County School District 5
School district
2019
(not specified)
(not specified)
(not specified)
Florence County
Property Tax
(not specified)
(not specified)
$28,757
$0
$28,757
(none)
12580
South Carolina
SC
Fort Mill School District 4
School district
2019
Tax Abatements
(not specified)
(not specified)
York County
Property Tax
(not specified)
(not specified)
$10,276,989
$0
$10,276,989
The names of beneficiaries are provided.
12581
South Carolina
SC
Georgetown County School District
School district
2019
Tax Abatements
(not specified)
(not specified)
Georgetown County
Property Tax
(not specified)
(not specified)
$1,849,010
$0
$1,849,010
(none)
12582
South Carolina
SC
Greenville
Municipality
2019
Various agreements
General Economic Development
(not specified)
Greenville County, SC
Property Tax
(not specified)
(not specified)
$1,415,000
$0
$1,415,000
(none)
12583
South Carolina
SC
Greenville County School District
School district
2019
Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)
(not specified)
(not specified)
Greenville County
Property Tax
(not specified)
(not specified)
$41,342,000
$0
$41,342,000
(none)
12584
South Carolina
SC
Greenwood County School District 50
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Greenwood County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$5,517,566
$0
$5,517,566
(none)
12585
South Carolina
SC
Greenwood County School District 51
School district
2019
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Greenwood County
Property Tax
Tax Exemption
(not specified)
$101,030
$0
$101,030
(none)
12586
South Carolina
SC
Greenwood County School District 51
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Greenwood County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$173,626
$0
$173,626
(none)
12587
South Carolina
SC
Greenwood County School District 52
School district
2019
Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Greenwood County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$5,594,117
$0
$5,594,117
(none)
12588
South Carolina
SC
Hampton County School District 2
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Hampton County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$141,817
$189,089
$0
(none)
12589
South Carolina
SC
Horry County
County
2019
Special Source Revenue Credit
General Economic Development
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Horry County
Property Tax
Tax Abatement
(not specified)
$15,075
$0
$15,075
(none)
12590
South Carolina
SC
Horry County
County
2019
Fee in Lieu of Taxes (FILOT)
General Economic Development
South Carolina Code 12, Chapter 44, Title 4, Chapter 29
Horry County
Property Tax
Tax Abatement
Yes
$155,369
$0
$155,369
(none)
12591
South Carolina
SC
Horry School District
School district
2019
Fee in Lieu of Taxes (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Horry County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$445,160
$0
$445,160
(none)
12592
South Carolina
SC
Horry School District
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Horry County
Property Tax
Tax Credit
(not specified)
$27,761
$0
$27,761
(none)
12593
South Carolina
SC
Jasper County School District
School district
2019
Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)
(not specified)
(not specified)
Jasper County
Property Tax
(not specified)
(not specified)
$3,407,000
$0
$3,407,000
(none)
12594
South Carolina
SC
Kershaw County School District
School district
2019
Tax Abatements
(not specified)
(not specified)
Kershaw County
Property Tax
(not specified)
(not specified)
$5,433,000
$0
$5,433,000
(none)
12595
South Carolina
SC
Lancaster County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Lancaster County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$11,452,008
$0
$11,452,008
(none)
12596
South Carolina
SC
Laurens County School District 55
School district
2019
(not specified)
(not specified)
(not specified)
Laurens County
Property Tax
(not specified)
(not specified)
$2,351,999
$0
$2,351,999
(none)
12597
South Carolina
SC
Laurens County School District 56
School district
2019
(not specified)
(not specified)
(not specified)
Laurens County
Property Tax
(not specified)
(not specified)
$1,594,405
$0
$1,594,405
(none)
12598
South Carolina
SC
Lee County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Lee County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$248,077
$0
$248,077
Amount reported is net abatement.
12599
South Carolina
SC
Lexington County School District 1
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$1,753,021
$150,784
$1,602,237
(none)
12600
South Carolina
SC
Lexington County School District 1
School district
2019
Fee-in-Lieu of Tax and Special Source Revenue Credit Program (FILOT + SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$1,698,676
$3,830
$1,694,846
(none)
12601
South Carolina
SC
Lexington County School District 1
School district
2019
Fee-in-Lieu of Tax and Infrastructure Program (FILOT + IP)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$4,655,362
$305,534
$4,349,828
(none)
12602
South Carolina
SC
Lexington County School District 1
School district
2019
Fee-in-Lieu of Tax, Special Source Revenue Credit and Infrastructure Program (FILOT + SSRC + IP)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$8,991,050
$88,345
$8,902,705
(none)
12603
South Carolina
SC
Lexington County School District 2
School district
2019
(not specified)
(not specified)
(not specified)
Jasper County
Property Tax
(not specified)
(not specified)
$5,666,000
$0
$5,666,000
(none)
12604
South Carolina
SC
Lexington County School District 3
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$238,521
$4,677
$233,844
(none)
12605
South Carolina
SC
Lexington County School District 4
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$489,780
$46,429
$443,351
(none)
12606
South Carolina
SC
Lexington County School District 5
School district
2019
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Richland County
Property Tax
Tax Exemption
(not specified)
$5,408
$0
$5,408
(none)
12607
South Carolina
SC
Lexington County School District 5
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (IP)
(not specified)
$210,911
$34,398
$176,513
(none)
12608
South Carolina
SC
Lexington County School District 5
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Infrastructure Program (IP)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$1,206,368
$74,659
$1,131,709
(none)
12609
South Carolina
SC
Marion County School District
School district
2019
(not specified)
(not specified)
(not specified)
Marion County
Property Tax
(not specified)
(not specified)
$335,000
$0
$335,000
(none)
12610
South Carolina
SC
Marlboro County School District
School district
2019
(not specified)
(not specified)
(not specified)
Marlboro County
Property Tax
(not specified)
(not specified)
$1,708,000
$0
$1,708,000
(none)
12611
South Carolina
SC
Mount Pleasant
Municipality
2019
Property Tax Abatement of Charleston County
General Economic Development
(not specified)
Charleston, South Carolina
Property Tax
(not specified)
(not specified)
$36,000
$0
$36,000
(none)
12612
South Carolina
SC
Newberry County School District
School district
2019
(not specified)
(not specified)
(not specified)
Newberry County
Property Tax
(not specified)
(not specified)
$4,366,000
$0
$4,366,000
(none)
12613
South Carolina
SC
North Charleston
Municipality
2019
Property Tax Abatement of Charleston County
General Economic Development
(not specified)
Charleston, South Carolina
Property Tax
(not specified)
(not specified)
$17,794,088
$0
$17,794,088
(none)
https://www.northcharleston.org/government/finance/
12614
South Carolina
SC
Oconee County School District
School district
2019
(not specified)
(not specified)
(not specified)
Oconee County
Property Tax
(not specified)
(not specified)
$975,000
$0
$975,000
(none)
12615
South Carolina
SC
Orangeburg Consolidated School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Orangeburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$15,831,551
$0
$15,831,551
(none)
12616
South Carolina
SC
Pickens County School District
School district
2019
(not specified)
(not specified)
(not specified)
Pickens County
Property Tax
(not specified)
(not specified)
$1,013,000
$0
$1,013,000
(none)
12617
South Carolina
SC
Richland County
County
2019
Special Source Revenue Credit
General Economic Development
(not specified)
Richland County
Property Tax
Tax Abatement
(not specified)
$346,510
$4,465,413
$0
(none)
12618
South Carolina
SC
Richland County
County
2019
Multi-County Indust or Business Park
General Economic Development
(not specified)
Richland County
Property Tax
Tax Abatement
(not specified)
$541,833
$768,983
$0
(none)
12619
South Carolina
SC
Richland County
County
2019
Fee in Lieu of Taxes (FILOT)
General Economic Development
(not specified)
Richland County
Property Tax
Tax Abatement
(not specified)
$3,243,593
$4,004,155
$0
(none)
12620
South Carolina
SC
Richland County School District 1
School district
2019
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Richland County
Property Tax
Tax Exemption
(not specified)
$1,062,913
$0
$1,062,913
(none)
12621
South Carolina
SC
Richland County School District 1
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Richland County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$9,188,514
$0
$9,188,514
(none)
12622
South Carolina
SC
Richland County School District 1
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Richland County
Property Tax
Tax Credit
(not specified)
$1,349,180
$0
$1,349,180
(none)
12623
South Carolina
SC
Richland County School District 2
School district
2019
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Richland County
Property Tax
Tax Exemption
(not specified)
$547,684
$0
$547,684
(none)
12624
South Carolina
SC
Richland County School District 2
School district
2019
Fee in Lieu of Taxes (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Richland County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$8,500,823
$0
$8,500,823
(none)
12625
South Carolina
SC
Richland County School District 2
School district
2019
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Richland County
Property Tax
Tax Credit
(not specified)
$484,622
$0
$484,622
(none)
12626
South Carolina
SC
Rock Hill
Municipality
2019
Fee in Lieu of Taxes (FILOT)
General Economic Development
South Carolina Code Title 12, Chapter 44
Rock Hill, South Carolina
Property Tax
(not specified)
(not specified)
$853,602
$0
$853,602
(none)
12627
South Carolina
SC
Rock Hill
Municipality
2019
Infrastructure Reinbursement Agreement
General Economic Development
Sections 4-1-175 and 4-29-68 of the Code of Laws of South Carolina, 1976
Rock Hill, South Carolina
Property Tax
Tax Credit
(not specified)
$922,904
$0
$922,904
(none)
12628
South Carolina
SC
Rock Hill School District 3
School district
2019
(not specified)
(not specified)
(not specified)
York County
Property Tax
(not specified)
(not specified)
$4,496,011
$0
$4,496,011
The names of beneficiaries are provided.
12629
South Carolina
SC
Spartanburg County
County
2019
Special Source Revenue Credit
General Economic Development
S.C. Code § 4-1-175 and § 4-29-68
Spartanburg County
Property Tax
Tax Abatement
(not specified)
$5,798,531
$0
$5,798,531
(none)
https://www.spartanburgcounty.org/183/Finance
12630
South Carolina
SC
Spartanburg County
County
2019
Fee in Lieu of Taxes (FILOT)
General Economic Development
Chapter 44 of Title 12 of S.C. Code of Laws
Spartanburg County
Property Tax
Tax Abatement
Yes
$17,402,434
$0
$17,402,434
(none)
https://www.spartanburgcounty.org/183/Finance
12631
South Carolina
SC
Spartanburg County School District 1
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$296,397
$0
$296,397
(none)
12632
South Carolina
SC
Spartanburg County School District 2
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$2,387,342
$0
$2,387,342
(none)
12633
South Carolina
SC
Spartanburg County School District 3
School district
2019
Tax Abatement
General Economic Development
(not specified)
Spartanburg County SC
Property Tax
(not specified)
(not specified)
$3,051,000
$0
$3,051,000
(none)
12634
South Carolina
SC
Spartanburg County School District 4
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$466,625
$158,688
$307,937
(none)
12635
South Carolina
SC
Spartanburg County School District 5
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$31,303,058
$0
$31,303,058
(none)
12636
South Carolina
SC
Spartanburg County School District 6
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$3,071,900
$0
$3,071,900
(none)
12637
South Carolina
SC
Spartanburg County School District 7
School district
2019
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$3,544,496
$2,828,183
$716,313
(none)
12638
South Carolina
SC
Sumter School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Sumter County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$8,900,000
$0
$8,900,000
(none)
12639
South Carolina
SC
Union County School District
School district
2019
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Union County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$3,613,213
$773,659
$2,839,554
(none)
12640
South Carolina
SC
Williamsburg County School District
School district
2019
(not specified)
(not specified)
(not specified)
Williamsburg County
Property Tax
(not specified)
(not specified)
$2,327,144
$0
$2,327,144
(none)
12641
South Carolina
SC
York School District 1
School district
2019
(not specified)
(not specified)
(not specified)
York County
Property Tax
(not specified)
(not specified)
$543,937
$0
$543,937
The names of beneficiaries are provided.
12642
South Dakota
SD
Brookings County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Elkton, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$9,607
$0
$9,607
(none)
https://www.brookingscountysd.gov/415/Audits
12979
South Dakota
SD
Brookings County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Volga, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$57,957
$0
$57,957
(none)
https://www.brookingscountysd.gov/415/Audits
12980
South Dakota
SD
Brookings County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Brookings, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$412,814
$0
$412,814
(none)
https://www.brookingscountysd.gov/415/Audits
12981
South Dakota
SD
Brown County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Brown County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$195,703
$0
$195,703
(none)
https://www.brown.sd.us/department/auditor/reports
12982
South Dakota
SD
Brown County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Aberdeen, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$363,236
$0
$363,236
(none)
https://www.brown.sd.us/department/auditor/reports
12983
South Dakota
SD
City of Aberdeen
Municipality
2019
TIF - Pay-As-You Go
General Economic Development
South Dakota Codified Law Section 11-9
Aberdeen
Property Tax
Tax Increment Financing (TIF)
(not specified)
$1,013,749
$0
$1,013,749
(none)
https://www.aberdeen.sd.us/Archive.aspx?AMID=36
12984
South Dakota
SD
City of Aberdeen
Municipality
2019
Sales Tax Refund Program
General Economic Development
SDCL 10-52-10
Aberdeen
Sales Tax
Tax Refund
(not specified)
$1,029,257
$0
$1,029,257
(none)
https://www.aberdeen.sd.us/Archive.aspx?AMID=36
12985
South Dakota
SD
City of Rapid City
Municipality
2019
Cabela's
Business attraction/retention
SDCL 11-9
Rapid City
Property Tax
Tax Abatement
(not specified)
$1,371,369
$0
$1,371,369
(none)
https://www.rcgov.org/departments/finance/audits-3592.html
12986
South Dakota
SD
City of Rapid City
Municipality
2019
Saint Joseph Street Student Housing
Housing
SDCL 11-9
Rapid City
Property Tax
Tax Abatement
(not specified)
$49,264
$0
$49,264
(none)
https://www.rcgov.org/departments/finance/audits-3592.html
12987
South Dakota
SD
City of Sioux Falls
Municipality
2019
Tax Increment Financing
General Economic Development
South Dakota Codified Laws Section 11-9
Sioux Falls, South Dakota
Property Tax
Tax Increment Financing (TIF)
(not specified)
$2,699,688
$0
$2,699,688
(none)
12988
South Dakota
SD
Lincoln County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Lincoln County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$17,284
$0
$17,284
(none)
https://www.lincolncountysd.org/248/Budget-Finances
12989
South Dakota
SD
Lincoln County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Harriburg, Beresford Municipalities
Property Tax
Tax Increment Financing (TIF)
(not specified)
$7,421
$0
$7,421
(none)
https://www.lincolncountysd.org/248/Budget-Finances
12990
South Dakota
SD
Minnehaha County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Minnehaha County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$40,641
$0
$40,641
(none)
12991
South Dakota
SD
Minnehaha County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Dell Rapids, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$14,440
$0
$14,440
(none)
12992
South Dakota
SD
Minnehaha County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Brandon, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$67,160
$0
$67,160
(none)
12993
South Dakota
SD
Minnehaha County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Sioux Falls, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$520,604
$0
$520,604
(none)
12994
South Dakota
SD
Pennington County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Keystone, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$21,490
$0
$21,490
(none)
https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4
12995
South Dakota
SD
Pennington County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Box Elder, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$377,520
$0
$377,520
(none)
https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4
12996
South Dakota
SD
Pennington County
County
2019
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Rapid City, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$2,734,048
$0
$2,734,048
(none)
https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4
12997
South Dakota
SD
Sioux Falls School District 49-5
School district
2019
Property Tax Abatement Programs
General Economic Development
(not specified)
Various cities and townships in South Dakota
Property Tax
Tax Abatement
(not specified)
$122,000
$0
$122,000
(none)
https://www.sf.k12.sd.us/page/budget
12998
South Dakota
SD
South Dakota
State
2019
Reinvestment Payment Program
Job Creation/Retention
SDCL 1-16G-56 to 1-16G-68
State of South Dakota
Sales and Use Tax
Tax Rebate
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$21,805,523
$0
$21,805,523
(none)
12999
Tennessee
TN
City of Chattanooga
Municipality
2019
Downtown Housing Development
Affordable Housing
Resolution No. 27968
Chattanooga, Tennessee
Property Tax
Property tax freeze; Payment in lieu of Taxes (Payment In Lieu of Taxes (PILOT))
(no provisions for recapture)
$475,180
$0
$475,180
(none)
https://chattanooga.gov/finance/finance-division/acfr
13114
Tennessee
TN
City of Chattanooga
Municipality
2019
Commercial and Industrial Development
General Economic Development
(not specified)
Chattanooga, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
Yes
$14,335,352
$0
$14,335,352
(none)
https://chattanooga.gov/finance/finance-division/acfr
13115
Tennessee
TN
City of Clarksville
Municipality
2019
Community Development Agreements
Affordable Housing
Various
Clarksville, Tennessee
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$82,469
$0
$82,469
(none)
https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports
13116
Tennessee
TN
City of Clarksville
Municipality
2019
Economic Development: Tax Increment Financing
General Economic Development
TCA Section 7-53-102; TCA 305(b)(1)(A); the Clarksville City Council Resolution 66-1995-96
Clarksville, Tennessee
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$34,658
$0
$34,658
(none)
https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports
13117
Tennessee
TN
City of Clarksville
Municipality
2019
Economic Development: Commercial and Industrial Development
General Economic Development
TCA Section 7-53-102; TCA 305(b)(1)(A); the Clarksville City Council Resolution 66-1995-96
Clarksville, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$57,747
$0
$57,747
(none)
https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports
13118
Tennessee
TN
City of Knoxville
Municipality
2019
Knoxville Community Development Corporation
Affordable Housing
Tennessee Code Annotated Section 7-53-101
Knoxville
Property Tax
Tax Increment Financing (TIF)
(not specified)
$2,334,178
$0
$2,334,178
Includes 30 TIF agreements
13119
Tennessee
TN
City of Knoxville
Municipality
2019
Payment In Lieu of Taxes (PILOT)
General Economic Development
Tennessee Code Annotated Section 7-53-305
Knoxville
Property Tax
Payment In Lieu of Taxes (PILOT)
No
$2,893,032
$0
$2,893,032
Includes 37 PILOTS. The City’s PILOT agreements do not contain clawback or recapture provisions based on performance goals. In the event of default, the City may clawback property or personal taxes that would have been otherwise owed.
13120
Tennessee
TN
City of Memphis
Municipality
2019
Health, Housing and Education Facilities Board Tax Abatements
Affordable Housing
Tennessee Code Annotated Section 48-101-301
City of Memphis
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$2,575,000
$0
$2,575,000
(none)
13121
Tennessee
TN
City of Memphis
Municipality
2019
Various PILOTS: Administered by Economic Development Growth Engine (Industrial Development Board)
Job Creation/Retention
Tennessee Code Annotated Section 7-53-101
City of Memphis
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$9,212,000
$0
$9,212,000
(none)
13122
Tennessee
TN
City of Memphis
Municipality
2019
Downtown Memphis Commission: PILOT
Real estate development (commercial)
Tennessee Code Annotated Section 7-53-102
City of Memphis
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$5,744,000
$0
$5,744,000
(none)
13123
Tennessee
TN
City of Nashville and Davidson County
City/County
2019
Vaious Payment In Lieu of Taxes (PILOT)
General Economic Development
Tennessee Code Annotated (TCA) Section 7-53-305
City of Nashville and Davidson County
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$8,782,711
$0
$8,782,711
See CAFR for company specific details
https://www.nashville.gov/departments/finance/accounting/comprehensive-financial-reports
13124
Tennessee
TN
Hamilton County
County
2019
Housing Development
Affordable Housing
Tennessee Code Annotated Section 7-53-102
Hamilton County
Property Tax
Payment In Lieu of Taxes (PILOT)
Yes
$462,021
$0
$462,021
(none)
https://www.hamiltontn.gov/Department_Accounting.aspx
13125
Tennessee
TN
Hamilton County
County
2019
Economic Development: Tax Increment Financing
General Economic Development
Tennessee Code Annotated Section 7-53-102
Hamilton County
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$127,421
$0
$127,421
(none)
https://www.hamiltontn.gov/Department_Accounting.aspx
13126
Tennessee
TN
Hamilton County
County
2019
Economic Development: Commercial and Industrial Development
General Economic Development
Tennessee Code Annotated Section 7-53-102
Hamilton County
Property Tax
Payment In Lieu of Taxes (PILOT)
Yes
$10,214,706
$0
$10,214,706
(none)
https://www.hamiltontn.gov/Department_Accounting.aspx
13127
Tennessee
TN
Knox County
County
2019
Economic Development: Tax Increment Financing
General Economic Development
Tennessee Code Annotated Section 7-53-101
Knox County
Property Tax
Tax Increment Financing (TIF)
Yes
$1,806,294
$0
$1,806,294
Includes 29 TIF agreements
https://www.knoxcounty.org/finance/annual_reports.php
13128
Tennessee
TN
Knox County
County
2019
Payment In Lieu of Taxes (PILOT)
General Economic Development
Tennessee Code Annotated Section 7-53-101
Knox County
Property Tax
Payment In Lieu of Taxes (PILOT)
Yes
$4,101,514
$0
$4,101,514
Includes 53 PILOTS that "are all similar in nature incorporating the requirements mentioned above which include renovating buildings for the betterment and welfare of the citizens of the communities where they are located."
https://www.knoxcounty.org/finance/annual_reports.php
13129
Tennessee
TN
Shelby County
County
2019
Finance Corporation Tax Abatements
Construction/rehabilitation
Tennessee Code Annotated Section 7-53-102; Tennessee Code Annotated Section 48-101-312
Shelby County, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$10,238,439
$0
$10,238,439
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13130
Tennessee
TN
Shelby County
County
2019
EDGE Tax Abatements
General Economic Development
Tennessee Code Annotated Section 7-53-101; 48-101-312
Economic development Growth Engine Industrial Development Board of the City of Memphis and County of Shelby, Tennessee (EDGE)
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$21,596,676
$0
$21,596,676
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13131
Tennessee
TN
Shelby County
County
2019
Health, Housing, and Education Facilities Board Tax Abatements
Health services
Tennessee Code Annotated Section 48-101-301
Shelby County, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$5,380,664
$0
$5,380,664
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13132
Tennessee
TN
Shelby County
County
2019
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Germantown
Property Tax
(not specified)
(no provisions for recapture)
$161,978
$0
$161,978
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13133
Tennessee
TN
Shelby County
County
2019
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Millington
Property Tax
(not specified)
(no provisions for recapture)
$227,870
$0
$227,870
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13134
Tennessee
TN
Shelby County
County
2019
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Arlington
Property Tax
(not specified)
(no provisions for recapture)
$418,398
$0
$418,398
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13135
Tennessee
TN
Shelby County
County
2019
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Bartlett
Property Tax
(not specified)
(no provisions for recapture)
$1,200,809
$0
$1,200,809
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13136
Tennessee
TN
Shelby County
County
2019
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Collierville
Property Tax
(not specified)
(no provisions for recapture)
$3,401,647
$0
$3,401,647
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13137
Tennessee
TN
Tennessee
State
2019
Community Investment Program
Affordable Housing
TCA 67-4-2109
State of Tennessee
Franchise Tax; Excise Tax
Tax Credit
(not specified)
$39,764,000
$0
$39,764,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13138
Tennessee
TN
Tennessee
State
2019
Headquarters and Other Qualified Facilities Program
Job Creation/Retention
TCA 67-6-224 and TCA 67-6-232
State of Tennessee
Sales and Use Tax
Tax Credit
TCA 67-6-224 and TCA 67-6-232 provide clawback provisions if the qualified facility does not maintain the required fulltime staff positions, or is not utilized as a headquarters facility or facility to support an emerging industry or a major cultural attraction for a period of at least ten (10) years.
$3,469,000
$0
$3,469,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13139
Tennessee
TN
Tennessee
State
2019
Job Creation Program
Job Creation/Retention
TCA 67-4-2109
State of Tennessee
Franchise Tax; Excise Tax
Tax Credit
(not specified)
$95,113,000
$0
$95,113,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13140
Tennessee
TN
Tennessee
State
2019
Industrial Machinery Program
Manufacturing development
TCA 67-4-2009
State of Tennessee
Franchise Tax; Excise Tax
Tax Credit
Recapture provisions provide that, if the required purchase amountof equipment is not met during the investment period, the taxpayer shall be subject to an assessment equal to the amount of the credit taken for which the taxpayer failed to qualify plus interest.
$50,905,000
$0
$50,905,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13141
Tennessee
TN
Tennessee
State
2019
Small and Rural Development Opportunities Credit Program
Rural development
TCA 67-4-2109
State of Tennessee
Franchise Tax; Excise Tax
Tax Credit
Recapture provisions provide that, if at the close of the tenth year of the period during which the credit is allowed, the taxpayer or its assignee has received repayment, or retains any right to repayment, the department is entitled to recapture the credit allowed by increasing the franchise or excise tax liability given to the financial institution.
$1,416,000
$0
$1,416,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13142
Texas
TX
Adrian Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Adrian ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$393,394
$0
$393,394
Despite a revenue loss the district received a collective payment of $10,000 from both agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement made with Spinning Spur Wind II LLC in 2013.
13388
Texas
TX
Adrian Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Adrian ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,147,436
$0
$2,147,436
Despite a revenue loss the district received a collective payment of $10,000 from both agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement made with Spinning Spur Wind II LLC in 2013.
13389
Texas
TX
Angleton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Angleton Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$641,700
Value limitation period will not begin until 2020.
13390
Texas
TX
Angleton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Angleton Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$632,745
Value limitation period will not begin until 2019.
13391
Texas
TX
Archer City Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Archer City ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$555,174
$50,000
$505,174
Agreement with Windhorst-2 made in 2011.
13392
Texas
TX
Archer City Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Archer City ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,215,144
$60,610
$1,154,534
Agreement with Briar Creek, LLC made in 2012
13393
Texas
TX
Baird Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Baird Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
Value limitation period will not begin until 2019.
13394
Texas
TX
Barbers Hill Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act, Texas Tax Code Title 3. Subtitle B. Chapter 313
Barbers Hill Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$55,233,858
$0
$55,233,858
CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments company will also compensate the District for the loss of M&O revenue, reimburse the District for all non-reimbursed costs for extraordinary education related expenses not funded by state aid, and compensate the District for the greater of $100 per student per average daily attendance (ADA) or $50,000 during the term of the agreement, but does not disclose these amounts. Agreement made in 2009.
13395
Texas
TX
Beaumont Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Beaumont Independent School District
Property Tax
(not specified)
(not specified)
$250,819
$0
$250,819
Value limitation period began in 2015. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13396
Texas
TX
Beaumont Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Beaumont Independent School District
Property Tax
(not specified)
(not specified)
$1,230,768
$0
$1,230,768
Value limitation period began in 2015. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13397
Texas
TX
Beaumont Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Beaumont Independent School District
Property Tax
(not specified)
(not specified)
$3,008,347
$0
$3,008,347
Value limitation period began in 2017. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13398
Texas
TX
Beaumont Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Beaumont Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$284,145
$0
$284,145
Value limitation period began in 2017. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13399
Texas
TX
Bexar County
County
2019
Various Property Tax Abatements Agreements
General Economic Development
Property Redevelopment and Tax Abatement Act
Bexar County, Texas
Property Tax
Tax Abatement
If the employment and/or capital investment level commitments are not met, taxes previously abated are subject to recapture by the County.
$2,084,526
$0
$2,084,526
CAFR provided breakdown by unnamed recipients.
13400
Texas
TX
Big Spring Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Big Spring Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$1,040,394
$0
$1,040,394
CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts. Agreement made in 2014.
13401
Texas
TX
Blackwell CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Blackwell CISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,613,996
Agreement made with FPL Energy Horse Hollow Wind in 2006.
13402
Texas
TX
Blackwell CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Blackwell CISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$323,542
Agreement with Turkey Track Wind made in 2007.
13403
Texas
TX
Blanket Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Blanket ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$104,000
$50,000
$54,000
Agreement with Logan's Gap Wind I made in 2013.
13404
Texas
TX
Borden County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Borden County Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$297,130
$104,501
$192,629
There is additional state funding in the amount of $297,130. Agreement made in 2007. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13405
Texas
TX
Borden County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Borden County Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,509,297
$85,238
$1,424,059
Agreement made in 2015. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13406
Texas
TX
Borger Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Borger Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$3,089,839
$281,703
$2,808,136
Agreement made in 2013.
13407
Texas
TX
Bovina Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Bovina Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$147,045
$46,320
$100,725
There is additional state funding in the amount of $229,320. Agreement made in 2013.
13408
Texas
TX
Brackett Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Brackett Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$421,200
$94,786
$326,414
Agreement made in 2013.
13409
Texas
TX
Brackett Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Brackett Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$782,611
$129,197
$653,414
Agreement made in 2009.
13410
Texas
TX
Brady Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Brady Independent School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$590,861
$590,861
$0
Value limitation period began in 2018.
13411
Texas
TX
Brazos Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazos Independent School District
Property Tax
(not specified)
(not specified)
$7,306,349
$0
$7,306,349
CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts.Value limitation period began in 2019.
13412
Texas
TX
Brazosport Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazosport Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$342,268
$35,343
$306,925
Agreement made in 2012.
13413
Texas
TX
Brazosport Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazosport Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$504,528
$50,453
$454,075
Agreement made in 2012.
13414
Texas
TX
Brazosport Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazosport Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$775,983
$121,945
$654,038
Agreement made in 2014.
13415
Texas
TX
Brazosport Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazosport Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$1,422,426
$835,259
$587,167
Agreement made in 2013.
13416
Texas
TX
Brazosport Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazosport Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$7,699,868
$873,093
$6,826,775
Agreement made in 2011.
13417
Texas
TX
Brazosport Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazosport Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$8,683,165
$6,968,939
$1,714,226
Agreement made in 2012.
13418
Texas
TX
Bryson Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Bryson ISD
Property Tax Tax
(not specified)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$826,875
$499,847
$327,028
Agreement with Senate Wind Farm, LLC made in 2010.
13419
Texas
TX
Calallen Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Calallen Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,185,570
$610,052
$575,518
Value limitation period began in 2016.
13420
Texas
TX
Calallen Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Calallen Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$5,627,461
$1,949,262
$3,678,199
Value limitation period began in 2016.
13421
Texas
TX
Calhoun County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Calhoun County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$371,804
$168,473
$203,331
Value limitation period began in 2015.
13422
Texas
TX
Calhoun County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Calhoun County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,906,930
$1,746,494
$160,436
Value limitation period began in 2018.
13423
Texas
TX
Calhoun County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Calhoun County Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$367,600
Value limitation period began in 2018.
13424
Texas
TX
Canadian Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Canadian ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$60,590
$85,042
$0
Agreement with Miami Wind Project made in 2013.
13425
Texas
TX
Canyon Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Canyon Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,251,135
$1,122,576
$128,559
Agreement made in 2015.
13426
Texas
TX
Channelview Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Channelview Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
The Agreement provides for recapture along with penalty and interest costs in the event of a material breach.
$11,000,000
$0
$11,000,000
CAFR does not disclose revenue protection payment or supplemental payment amounts. Gross revenue loss is an approximate amount. Agreement began in 2015.
13427
Texas
TX
Childress Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Childress Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$106,900
(none)
13428
Texas
TX
Chillicothe Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Chillicothe ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$572,286
$57,513
$514,773
Agreement with Blue Wind Farm III LLC made in 2012.
13429
Texas
TX
Chillicothe Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Chillicothe ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
Agreement with Blue Wind Farm III LLC made in 2019.
13430
Texas
TX
Christoval Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Christoval Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$125,975
$63,157
$62,818
Value limitation period began in 2011.
13431
Texas
TX
City of Austin
Municipality
2019
Chapter 380 Performance Based Economic Development Incentive Program
General Economic Development
Chapter 380 of the Texas Local Government Code
Austin, Texas
property taxes, sales taxes
Tax Abatement
(not specified)
$9,300,000
$0
$9,300,000
(none)
https://www.austintexas.gov/service/current-annual-comprehensive-financial-report
13432
Texas
TX
City of Dallas
Municipality
2019
Historic Preservation
General Economic Development
Dallas City Code, Article XI, "Historic Preservation Tax Exemptions and Economic Development Incentives for Historic Properties."
Dallas
Property Tax
Tax Abatement
(not specified)
$1,468,000
$0
$1,468,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13433
Texas
TX
City of Dallas
Municipality
2019
Tax Increment Financing
General Economic Development
Texas Tax Code Chapter 311, "Tax Increment Financing Act."
Dallas , Texas
Real Property Tax
Tax refund
TIF incentives may or may not have a recapture provision. Each project is negotiated separately.
$43,723,000
$0
$43,723,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13434
Texas
TX
City of Dallas
Municipality
2019
Public Private Partnership (PPP) Program
Job Creation/Retention
Texas Tax Code Chapter 312
City of Dallas
Real and/or Business Personal Tax; Retail Sales Taxes; Hotel Occupancy Tax
Tax refund
If there is failure to comply with the agreement and in the case of default, all taxes which otherwise would have been paid to the City without the benefit of tax abatement, including interest and penalties thereon, will become a debt to the City and shall become due.
$9,647,000
$0
$9,647,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13435
Texas
TX
City of Fort Worth
Municipality
2019
Economic Development Program Grant Agreements
Business attraction/retention/expansion
Chapter 380 of the Texas Local Government Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax; Sales Tax; Hotel Occupancy Tax
(not specified)
(not specified)
$23,895,274
$0
$23,895,274
(none)
13436
Texas
TX
City of Fort Worth
Municipality
2019
Chapter 312 Tax Abatement Agreements
General Economic Development
(not specified)
Fort Worth, Texas
(not specified)
(not specified)
(not specified)
$4,225,907
$0
$4,225,907
(none)
13437
Texas
TX
City of Fort Worth
Municipality
2019
Neighborhood Empowerment Zones (EZ)
General Economic Development (EZ)
Chapter 378 of the Texas Local Government Code
City of Fort Worth
Property Tax
(not specified)
(not specified)
$426,720
$0
$426,720
(none)
13438
Texas
TX
City of Houston
Municipality
2019
Chapter 312
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$800,736
$0
$800,736
(none)
https://www.houstontx.gov/controller/acfr.html
13439
Texas
TX
City of Houston
Municipality
2019
Tax Increm Reinvest Zone (TIRZ)
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$417,900,000
$0
$417,900,000
(none)
https://www.houstontx.gov/controller/acfr.html
13440
Texas
TX
City of San Antonio
Municipality
2019
Tax Increment Financing - Non-Center City Housing Incentive Policy
General Economic Development
(not specified)
San Antonio, Texas
(not specified)
(not specified)
(not specified)
$840,000
$0
$840,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13441
Texas
TX
City of San Antonio
Municipality
2019
Economic Development Incentive Fund (EDIF) Program
General Economic Development
Chapter 380 of the Texas Local Government Code
City of San Antonio
Real and/or Personal Property Tax
(not specified)
(not specified)
$1,174,000
$0
$1,174,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13442
Texas
TX
City of San Antonio
Municipality
2019
Tax Increment Financing - Center City Housing Incentive Policy
General Economic Development
(not specified)
San Antonio, Texas
(not specified)
(not specified)
(not specified)
$1,811,000
$0
$1,811,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13443
Texas
TX
City of San Antonio
Municipality
2019
City Tax Abatement Program
General Economic Development
(not specified)
San Antonio, Texas
(not specified)
(not specified)
(not specified)
$4,121,000
$0
$4,121,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13444
Texas
TX
Clarendon Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Clarendon ISD
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$1,504,332
$545,000
$959,332
Agreement with Salt Fork Wind, LLC made in 2014. Total offset and net revenue losses are appoximate amounts.
13445
Texas
TX
Claude Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Claude ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$474,857
$0
$474,857
CAFR states that recipient will make supplemental payments to the district but does not provide an amount. Recipient may possibly make revenue protection payments. Agreement made with Route 66 Wid Power, LLC in 2013.
13446
Texas
TX
Comal Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Comal Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$822,737
$356,870
$465,867
Agreement made in 2011.
13447
Texas
TX
Comanche Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Comanche Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,629,399
Value limitation period began in 2016.
13448
Texas
TX
Corpus Christi Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Corpus Christi ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$16,545
$11,969
$4,576
Agreement with voestalpine Texas, LLC made in 2014.
13449
Texas
TX
Corpus Christi Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Corpus Christi ISD
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$569,926
$637,976
$0
Agreement with Corpus Christi Liquefaction, LLC made in 2014.
13450
Texas
TX
Corrigan-Camden Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Corrigan-Camden ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,766,960
$1,501,728
$265,232
Gross revenue loss calculated by dividing the total tax abatement over a ten-year period by ten.
13451
Texas
TX
Crockett Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act, Texas Tax Code Title 3. Subtitle B. Chapter 313
Crockett Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$638,758
$0
$638,758
CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts.
13452
Texas
TX
Crowell Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Crowell Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments of $50,000 each year.Agreement was made in 2018.
13453
Texas
TX
Cushing Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Cushing ISD
Property Tax Tax
(not specified)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,292,021
$0
$2,292,021
As of the date of this report, the Company has sold the plant to the City of Austin, Texas. This sale has removed the property from the tax roll as the City is a tax exempt entity. The District is negotiating a settlement with the City related to the exemption of the property and the previously abated taxes. Agreement made with Nacogdoches Power, LLC.
13454
Texas
TX
Dallas County
County
2019
Historic Preservation Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$26,000
$0
$26,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13455
Texas
TX
Dallas County
County
2019
Housing Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$228,000
$0
$228,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13456
Texas
TX
Dallas County
County
2019
Economic Development Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$537,000
$0
$537,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13457
Texas
TX
Deer Park Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Deer Park Independent School District
Property Tax
(not specified)
(not specified)
$3,476,623
$0
$3,476,623
Value limitation period began in 2015. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13458
Texas
TX
Dimmitt Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Dimmitt Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,700,089
$105,879
$2,594,210
There is additional state funding in the amount of $269,623,970.
13459
Texas
TX
Dimmitt Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Dimmitt Independent School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,772,889
$801,315
$1,971,574
There is additional state funding in the amount of $3,288,621.
13460
Texas
TX
Dimmitt Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Dimmitt Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$110,000
An agreement with the company has tentatively been reached; however, the company has yet to put any taxable property within the District.
13461
Texas
TX
Edna Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Edna Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$845,833
$153,827
$692,006
CAFR does not disclose the amount of state funding that is to be provided. Value limitation period began in 2015.
13462
Texas
TX
Floydada Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Floydada Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$423,380
$0
$423,380
CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2015.
13463
Texas
TX
Floydada Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Floydada Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$425,423
$0
$425,423
CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2013.
13464
Texas
TX
Floydada Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Floydada Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,474,199
$0
$1,474,199
CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2013.
13465
Texas
TX
Floydada Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Floydada Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,532,059
$0
$1,532,059
CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2016.
13466
Texas
TX
Floydada Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Floydada Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,854,252
$0
$1,854,252
CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2014.
13467
Texas
TX
Forsan Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Forsan ISD
Property Tax
Reduction of taxable value of property
(not specified)
$348,343
$708,433
$0
During the current fiscal year, the District paid $348,343 back to the companies. However, the District was reimbursed this $348,343 from the Texas Education Agency as it was added to their foundation entitlement allotment and was paid to the District in the current fiscal year. This $348,343 payment from TEA has been reported as State Foundation Revenue. Amounts disclosed in CAFR are the sums from multiple agreements.
13468
Texas
TX
Fort Elliot CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Fort Elliot CISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$423,570
$16,473
$407,097
Agreement made with Miami Wind I, LLC in 2013.
13469
Texas
TX
Fort Stockton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Fort Stockton Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$10,944
$4,378
$6,566
(none)
13470
Texas
TX
Fort Stockton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Fort Stockton Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$79,844
$31,937
$47,907
(none)
13471
Texas
TX
Fort Stockton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Fort Stockton Independent School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$626,080
$626,080
$0
(none)
13472
Texas
TX
Fort Stockton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Fort Stockton Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,254,240
$338,089
$916,151
(none)
13473
Texas
TX
Fort Stockton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Fort Stockton Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,259,891
$907,692
$1,352,199
(none)
13474
Texas
TX
Friona Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Friona ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,842,723
$103,000
$1,739,723
Recipient may possibly make revenue protection payments. Supplemental payment is an approximate amount. Agreement made with Mariah del Norte, LLC in 2013.
13475
Texas
TX
Ganado Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Ganado Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
The conditions under which the abated taxes may become eligible for recapture are set out in Texas Tax Code sections 313.0275, 313.0276 and 313.032.
$2,880,662
$0
$2,880,662
CAFR does not disclose the amount of state funding that is to be provided. Company has agreed to make revenue protection payments as well as supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts. Agreement made in 2012.
13476
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,159
$1,085
$1,074
(none)
13477
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$35,515
$17,857
$17,658
(none)
13478
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$84,034
$44,667
$39,367
(none)
13479
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$430,369
$65,387
$364,982
(none)
13480
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$699,635
$93,987
$605,648
(none)
13481
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,201,340
$440,371
$760,969
(none)
13482
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,778,758
$115,978
$1,662,780
(none)
13483
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,973,491
$488,128
$1,485,363
(none)
13484
Texas
TX
Goldthwaite Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Goldthwaite Consolidated Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,196,675
$56,689
$1,139,986
Value limitation period began in 2016.
13485
Texas
TX
Goliad Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Goliad Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$871,474
$150,122
$721,352
Agreement made in 2012.
13486
Texas
TX
Goose Creek Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Goose Creek Consolidated Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$26,381,868
CAFR does not disclose the amount of state funding that is to be provided. Gross revenue loss is not disclosed in CAFR.
13487
Texas
TX
Grady Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Grady ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$427,787
$0
$427,787
Despite a revenue loss the district receives collective payments of approximately $36,000 and $47,000 from all three agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Salt Fork Wind, LLC made in 2014.
13488
Texas
TX
Grady Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Grady ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,143,749
$0
$1,143,749
Despite a revenue loss the district receives collective payments of approximately $36,000 and $47,000 from all three agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Colbeck's Corner, LLC made in 2014.
13489
Texas
TX
Grady Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Grady ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,974,270
$0
$1,974,270
Despite a revenue loss the district receives collective payments of approximately $36,000 and $47,000 from all three agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Grandview Wind Farm, LLC in 2013.
13490
Texas
TX
Graham Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Graham Independent School District
Property Tax
(not specified)
(not specified)
$93,587
$0
$93,587
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2010.
13491
Texas
TX
Grandview-Hopkins Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Grandview-Hopkins Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$671,115
$319,000
$352,115
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Supplemental payment an approximate amount. Agreement made in 2014.
13492
Texas
TX
Gregory-Portland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Gregory-Portland Independent School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$4,759,677
$1,665,887
$3,093,790
District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Value limitation period began in 2018.
13493
Texas
TX
Gregory-Portland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Gregory-Portland Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$5,199,439
$266,098
$4,933,341
District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Value limitation period began in 2012.
13494
Texas
TX
Gregory-Portland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Gregory-Portland Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$8,103,366
$2,263,127
$5,840,239
District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Value limitation period began in 2016.
13495
Texas
TX
Gregory-Portland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Gregory-Portland Independent School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$22,890,153
$8,011,553
$14,878,600
District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Value limitation period began in 2018.
13496
Texas
TX
Gruver Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Gruver ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$25,000
Agreement with Oslo Wind, LLC made in 2017.
13497
Texas
TX
Harris County
County
2019
Property Redevelopment and Tax Abatement Act
Job Creation/Retention
Property Redevelopment and Tax Abatement Act, Chapter 312
Harris County, Texas
Property Tax
Tax Abatement
termination of the agreement in the event its counterparty discontinues producing product as well as recapturing Property Tax abated in that calendar year
$281,758
$0
$281,758
CAFR provided breakdown by unnamed recipients: "two ... were manufacturing facilities, which were granted exemptions that converted to property tax abatements ranging from $17,922 to $144,213 and totaling $162,135. Two of the entities were a regional distribution facilities, which were also granted an exemption that converted to a property tax abatement of $16,385."
https://auditor.testint.hctx.net/Pages/CAFR.aspx
13498
Texas
TX
Harris County Department of Education
School district
2019
Foreign Trade Zone
General Economic Development
Foreign Trade Zone Act
Harris County
Property Tax Tax
Tax Exemption
(not specified)
$54,611
Unclear if this PILOT amount is the sum from all businesses or if each separte business paid this PILOT amount. Gross revenue loss not specfied.
13499
Texas
TX
Harrold Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Harrold ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$898,303
$619,121
$279,182
Agreement with Electra Wind, LLC made in 2015.
13500
Texas
TX
Haskell CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Haskell CISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,815,327
$0
$1,815,327
CAFR states that recipient will make supplemental payments to the district but does not provide an amount. Recipient may possibly make revenue protection payments. Agreement made with Horse Creek Wind, LLC in 2015.
13501
Texas
TX
Hereford Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Hereford Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,970,753
$0
$1,970,753
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will pay supplemental payments to the district in the amount of $100 per ADA, but does not disclose the amount. Agreement made in 2013.
13502
Texas
TX
Hermleigh Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Hermleigh ISD
Property Tax
(not specified)
(not specified)
$257,356
$0
$257,356
CAFR states that the gross revenue loss will be offset by the increase in state funding through the FSP funding formula, but does not disclose a specific amount. Agreement made with Scurry County Wind, LP in 2007.
13503
Texas
TX
Hermleigh Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Hermleigh ISD
Property Tax
(not specified)
(not specified)
$982,900
$0
$982,900
CAFR states that the gross revenue loss will be offset by the increase in state funding through the FSP funding formula, but does not disclose a specific amount. Agreement with Airtricity Pyron Wind Farm made in 2008.
13504
Texas
TX
Highland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Highland Independent School District
Property Tax
(not specified)
(not specified)
$136,585
$0
$136,585
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2007.
13505
Texas
TX
Highland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Highland Independent School District
Property Tax
(not specified)
(not specified)
$994,001
$0
$994,001
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2014.
13506
Texas
TX
Hillsboro Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Hillsboro Independent School District
Property Tax
(not specified)
(not specified)
$874,000
$0
$874,000
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016.
13507
Texas
TX
Huckabay Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Huckabay Independent School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,150,494
$1,249,605
$0
Value limitation period began in 2018.
13508
Texas
TX
Ingleside Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Ingleside Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$10,034,243
$534,853
$9,499,390
Value limitation period began in 2019.
13509
Texas
TX
Iraan-Sheffield Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Iraan-Sheffield Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$519,017
$118,864
$400,153
(none)
13510
Texas
TX
Iraan-Sheffield Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Iraan-Sheffield Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$903,120
$131,995
$771,125
(none)
13511
Texas
TX
Iraan-Sheffield Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Iraan-Sheffield Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,358,500
$295,567
$2,062,933
(none)
13512
Texas
TX
Irion Independent School District County
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Irion Independent School District County
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
Value limitation period will begin in 2020.
13513
Texas
TX
Jacksboro Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Jacksboro Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$583,023
$92,100
$490,923
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2013.
13514
Texas
TX
Katy Independent School District
School district
2019
Foreign Trade Zone Exemption
General Economic Development
Federal Law at 19 USC 81 O (e)
Katy Independent School District
Property Tax Tax
Tax Exemption
(not specified)
$190,548
$64,907
$125,641
CAFR does not disclose the amount of state funding that is to be provided.
13515
Texas
TX
Kenedy County Wide Community School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Kenedy County Wide Community School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,006,999
$448,163
$558,836
Value limitation period began in 2011.
13516
Texas
TX
Kenedy County Wide Community School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Kenedy County Wide Community School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
Value limitation period began in 2019.
13517
Texas
TX
Kenedy Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313); Texas Tax Code 171 (313.024(a)), (313.024(b)(1)) (313.024(a))
Kenedy Independent School District
Property Tax Tax
(not specified)
If the company fails to comply with the conditions for eligibility, the District is entitled to recapture all Property Tax tax revenue lost as well as the payment of penalty and interest calculated in accordance with the methodology set out in Texas Tax Code Chapter 33.
$1,363,407
$0
$1,363,407
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2013.
13518
Texas
TX
Kermit Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Kermit Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$1,066,033
$506,825
$559,208
Gross revenue loss noted here is the sum of forgone tax revenue and Tax Credits. CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2008.
13519
Texas
TX
Klondike Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Klondike ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$50,000
Recipient may possibly make revenue protection payments. Agreement with Core Solar SPV IX, LLC made in 2018.
13520
Texas
TX
La Porte Independent School District
School district
2019
Various Propety Tax Abatement Agreements
General Economic Development
Texas Economic Development Act (Tax Code, Title 3. Subtitle 3. Chapter 313)
La Porte Independent School District
Property Tax
(not specified)
(not specified)
$12,400,000
$0
$12,400,000
CAFR does not disclose the amount of state funding that is to be provided. Gross revenue loss is an approximate amount.
13521
Texas
TX
Lamesa Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lamesa Independent School District
Property Tax Tax
(not specified)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$697,435
$108,235
$589,200
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Value limitation period began in 2017.
13522
Texas
TX
Lamesa Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lamesa Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,817,604
$163,395
$1,654,209
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Value limitation period began in 2016.
13523
Texas
TX
Lamesa Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lamesa Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$185,100
For fiscal year 2019, which is year 1 of the agreement, the project had not yet been taxed. In December 2018, this agreement was mutually terminated. The District received a supplemental payment of $185,100, based on the District's 14-15 ADA. This will be the last payment the District receives. Agreement made in 2016.
13524
Texas
TX
Lazbuddie Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lazbuddie ISD
Property Tax
(not specified)
(not specified)
$80,000
The district received an initial fee of $80,000, included in this payment is $65,000 for legal fees. No other financial information is disclosed. Agreement made in May, 2019.
13525
Texas
TX
Liberty Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313)
Liberty Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$2,006
$0
$2,006
CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts. Agreement made in 2008.
13526
Texas
TX
Lingleville Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lingleville ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$51,766
$43,613
$8,153
Agreement with Silver Star Wind made in 2007.
13527
Texas
TX
Lockney Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lockney Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$690,261
$0
$690,261
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Agreement made in 2013.
13528
Texas
TX
Lockney Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lockney Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,869,731
$0
$2,869,731
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Agreement made in 2013.
13529
Texas
TX
Lorenzo Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lorenzo Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$228,544
$0
$228,544
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Agreement made in 2012.
13530
Texas
TX
Los Fresnos Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313)
Los Fresnos Consolidated Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,557,638
$1,500,000
$1,057,638
CAFR does not disclose the amount of state funding that is to be provided. CAFR only provides the sum of PILOT funding from its three agreements and does not disclose individual amounts. PILOT is an approximate amount.
13531
Texas
TX
Lyford Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313)
Lyford Consolidated Independent School District
Property Tax
(not specified)
(not specified)
$876,693
$0
$876,693
(none)
13532
Texas
TX
Lyford Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313)
Lyford Consolidated Independent School District
Property Tax
(not specified)
(not specified)
$3,442,178
$0
$3,442,178
(none)
13533
Texas
TX
Manor Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Manor Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$10,020,437
$2,232,404
$7,788,033
Agreement began in 2012.
13534
Texas
TX
Mccamey Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Mccamey Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$260,000
$582,968
$0
(none)
13535
Texas
TX
Mccamey Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Mccamey Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$260,000
$534,703
$0
(none)
13536
Texas
TX
Mccamey Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Mccamey Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$56,000
(none)
13537
Texas
TX
Miami Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Miami ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,632,585
$66,245
$1,566,340
Agreement with Miami Wind Farm I, LLC made in 2013.
13538
Texas
TX
Muenster Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Muenster ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$615,043
Agreement with Wolf Ridge Wind, LLC made in 2007.
13539
Texas
TX
Muenster Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Muenster ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$250,000
Agreement with Muenster Wind Farm, LLC (now Tyler Bluff Wind, LLC) made in 2014.
13540
Texas
TX
Muleshoe Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Muleshoe ISD
Property Tax
(not specified)
(not specified)
$80,000
The district received an initial fee of $80,000, included in this payment is $65,000 for legal fees. The district reported the amounts received in the fund financial statements. Agreement made in April, 2019.
13541
Texas
TX
Munday CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Munday CISD
Property Tax
(not specified)
(not specified)
$694,930
$0
$694,930
Horse Creek Wind, LLC has committed to pay supplemental payments to the district in the amount of $100 per ADA or $50,000 whichever is greater, but does not specify which one. Agreement with Horse Creek Wind LLC in 2015.
13542
Texas
TX
Nederland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Nederland Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,902,721
$804,514
$1,098,207
Agreement made in 2013.
13543
Texas
TX
Nederland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Nederland Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$519,910
Agreement made in 2013.
13544
Texas
TX
Odem-Edroy Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Odem-Edroy Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$484,459
$207,297
$277,162
Value limitation period began in 2011.
13545
Texas
TX
Odessa Junior College District
School district
2019
Property Redevelopment
Construction/rehabilitation
Texas Property Redevelopment Act (Tax Code 312)
Odessa Junior College District
Property Tax Tax
Tax Exemption
(not specified)
$146,389
$0
$146,389
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed two tax abatement agreements with a sum total of $141,295 and each one amounting to $118,823 and $129,038.
13546
Texas
TX
Odonnell Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Odonnell Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,138,347
$50,000
$2,088,347
Agreement made in 2011.
13547
Texas
TX
Olney Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Olney Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,723,609
$100,272
$1,623,337
Value limitation period began in 2013.
13548
Texas
TX
Paint Creek Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Paint Creek ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,384,881
$207,506
$1,177,375
Agreement with OCI Alamo 7 LLC made in 2015.
13549
Texas
TX
Panhandle Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Panhandle ISD
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$410,772
$0
$410,772
During fiscal year ended August 31, 2019, the district received approximately $542,000 in payments in lieu of taxes for three agreements combined, but individual amounts are not disclosed. Agreement made with Pattern Panhandle Wind, LLC in 2013.
13550
Texas
TX
Panhandle Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Panhandle ISD
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$505,209
$0
$505,209
During fiscal year ended August 31, 2019, the district received approximately $542,000 in payments in lieu of taxes for three agreements combined, but individual amounts are not disclosed. Agreement made with Route 66 Wind Power, LLC in 2013.
13551
Texas
TX
Panhandle Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Panhandle ISD
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$695,812
$350,000
$345,812
Total offset and net revenue loss are approximate amounts. Agreement made with Majestic Wind Power & Majestic Wind Power II in 2008.
13552
Texas
TX
Panhandle Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Panhandle ISD
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$1,758,235
$0
$1,758,235
During fiscal year ended August 31, 2019, the district received approximately $542,000 in payments in lieu of taxes for three agreements combined, but individual amounts are not disclosed. Agreement made with Pattern Panhandle Wind 2, LLC in 2013.
13553
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$278,702
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2011.
13554
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$266,854
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016.
13555
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$256,398
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016.
13556
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$240,350
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2017.
13557
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$240,341
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016.
13558
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$240,301
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2017.
13559
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$146,848
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016.
13560
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$85,000
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2018.
13561
Texas
TX
Perrin-Whitt Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Perrin-Whitt Consolidated Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$59,463
$34,221
$25,242
Value limitation period begin in 2016.
13562
Texas
TX
Perryton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Perryton Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,645,357
$206,313
$1,439,044
District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Agreement made in 2011.
13563
Texas
TX
Pettus Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Pettus Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$789,674
$50,000
$739,674
Value limitation period began in 2015.
13564
Texas
TX
Port Arthur Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Port Arthur Independent School District
Property Tax
(not specified)
(not specified)
$2,043,217
$1,042,985
$1,000,232
Value limitation period began in 2011.
13565
Texas
TX
Port Arthur Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Port Arthur Independent School District
Property Tax
(not specified)
(not specified)
$3,542,642
$64,991
$3,477,651
Value limitation period began in 2011.
13566
Texas
TX
Port Neches-Groves Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Port Neches-Groves Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,061,665
$424,666
$636,999
Value limitation period began in 2016.
13567
Texas
TX
Port Neches-Groves Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Port Neches-Groves Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,712,175
$802,517
$909,658
Value limitation period began in 2017.
13568
Texas
TX
Port Neches-Groves Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Port Neches-Groves Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,530,957
$1,402,848
$1,128,109
Value limitation period began in 2011.
13569
Texas
TX
Port Neches-Groves Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Port Neches-Groves Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$471,200
Value limitation period began will begin in 2020.
13570
Texas
TX
Quanah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Quanah Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$53,655
(none)
13571
Texas
TX
Rankin Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Rankin Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$787,046
$71,122
$715,924
(none)
13572
Texas
TX
Rankin Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Rankin Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$878,876
$76,166
$802,710
(none)
13573
Texas
TX
Reagan County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Reagan County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,739,266
$468,944
$2,270,322
Value limitation period began in 2018.
13574
Texas
TX
Red Oak Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Red Oak Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$765,492
$206,756
$558,736
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2013.
13575
Texas
TX
Rio Grande City CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Rio Grande City CISD
Property Tax
Reduction of taxable value of property
(not specified)
$3,117,557
Gross revenue loss, if any, is not disclosed. Agreement with Duke Energy Renewables Wind LLC.
13576
Texas
TX
Rio Grande City CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Rio Grande City CISD
Property Tax
Reduction of taxable value of property
(not specified)
$641,976
Gross revenue loss, if any, is not disclosed. Agreement with Hidalgo Wind Farm LLC.
13577
Texas
TX
Robert Lee Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
(not specified)
Property Tax
(not specified)
(not specified)
$114,406
CAFR only discloses 313 agreement revenue amount on p. 7, Changes in net position.
13578
Texas
TX
Roma Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Roma ISD
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$703,240
$0
$703,240
CAFR states that "the reduced collections in tax revenue will be offset by the increase in state funding through the Foundation School Program funding formula and a hold harmless payment received by the District in the 2019 fiscal year," but does not disclose amounts.
13579
Texas
TX
Roscoe Collegiate Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Roscoe Collegiate Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,582,667
$271,352
$1,311,315
Value limitation period began in 2010.
13580
Texas
TX
Roscoe Collegiate Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Roscoe Collegiate Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$61,400
Value limitation period will begin in 2020.
13581
Texas
TX
Royal Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313; 313.021)
Royal Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$253,736
$0
$253,736
In addition the company has committed to making revenue protection payments and supplemental payments to the District, but does not disclose these amounts. Value limitation period began in 2015.
13582
Texas
TX
San Perlita Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
San Perlita Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$298,838
$24,980
$273,858
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2011.
13583
Texas
TX
San Perlita Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
San Perlita Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$50,000
Agreement made in 2016.
13584
Texas
TX
Schleicher Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Schleicher Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$43,882
$21,255
$22,627
Agreement made in 2008.
13585
Texas
TX
Seguin Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Seguin Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,015,829
$437,593
$578,236
Agreement made in 2009.
13586
Texas
TX
Seymour Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Seymour ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,653,715
$64,891
$2,588,824
Agreement with Green Pasture Wind I, LLC in 2013.
13587
Texas
TX
Seymour Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Seymour ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$54,420
Agreement with Seymour Hills Wind made in 2017.
13588
Texas
TX
Sheldon Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313)
Sheldon Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$4,010,391
$0
$4,010,391
CAFR does not disclose the amount of state funding that is to be provided. In addition the company has committed to making revenue protection payments and supplemental payments to the District, but does not disclose these amounts. Agreement made in 2013.
13589
Texas
TX
Silverton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Silverton ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$961,983
$0
$961,983
Despite a revenue loss the district received a collective payment of approximately $88,000 from both agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Longhorn Wind Project, LLC made in 2013.
13590
Texas
TX
Silverton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Silverton ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,033,434
$0
$1,033,434
Despite a revenue loss the district received a collective payment of approximately $88,000 from both agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Briscoe Wind Farm, LLC made in 2014.
13591
Texas
TX
Sinton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Sinton Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$625,661
$278,433
$347,228
Value limitation period began in 2011.
13592
Texas
TX
Snyder Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Snyder Independent School District
Property Tax
(not specified)
(not specified)
$4,203,087
$0
$4,203,087
CAFR does not disclose the amount of state funding that is to be provided. Gross revenue loss is the sum of four abatement agreements as no individual losses were disclosed.
13593
Texas
TX
Spearman Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Spearman ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$257,862
$80,000
$177,862
Recipient may possibly make revenue protection payments. Supplemental payment an approximate amount. Agreement with Palo Duro Wind Energy, LLC made in 2013.
13594
Texas
TX
Spur Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Spur Independent School District
Property Tax
Reduction of taxable value of property
(not specified)
$515,977
$304,062
$211,915
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2007.
13595
Texas
TX
Sterling City Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Sterling City Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$898,903
$398,922
$499,981
(none)
13596
Texas
TX
Sterling City Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Sterling City Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$4,676,452
$2,276,206
$2,400,246
(none)
13597
Texas
TX
Sterling City Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Sterling City Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
(none)
13598
Texas
TX
Sweeny Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Sweeny Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$2,367,954
$606,295
$1,761,659
Agreement made in 2014.
13599
Texas
TX
Sweeny Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Sweeny Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$6,416,550
$3,954,583
$2,461,967
Agreement made in 2013.
13600
Texas
TX
Sweeny Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Sweeny Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$7,016,147
$4,324,228
$2,691,919
Agreement made in 2013.
13601
Texas
TX
Sweeny Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Sweeny Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$190,439
Agreement made in 2017.
13602
Texas
TX
Taft Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Taft Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$834,190
$362,002
$472,188
Value limitation period began in 2018.
13603
Texas
TX
Taft Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Taft Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,399,184
$148,066
$1,251,118
Value limitation period began in 2019.
13604
Texas
TX
Tarrant County
County
2019
Multi-Family Residential Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
(not specified)
$115,000
$0
$115,000
$53,000 for hospital district
13605
Texas
TX
Tarrant County
County
2019
Convention Center Hotel
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$149,000
$0
$149,000
(none)
13606
Texas
TX
Tarrant County
County
2019
Manufacturing Facility
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$1,627,000
$0
$1,627,000
$563,000 for hospital district
13607
Texas
TX
Tarrant County
County
2019
Corporate Offices/Data Center
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$2,906,000
$0
$2,906,000
$169,000 for hospital district
13608
Texas
TX
Texas
State
2019
Agricultural and Timber Programs: Timber Products
Agricultural development
Texas Tax Code Section 151.3162
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$29,700,000
$0
$29,700,000
(none)
13609
Texas
TX
Texas
State
2019
Agricultural and Timber Programs: Farm/Timber Use-Motor Vehicle
Agricultural development
Texas Tax Code Section 152.091
State of Texas
Motor Vehicle Sales and use Tax
Tax Exemption
(no provisions for recapture)
$43,171,000
$0
$43,171,000
(none)
13610
Texas
TX
Texas
State
2019
Agricultural and Timber Programs: Agricultural Machinery and Equipment
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$122,000,000
$0
$122,000,000
(none)
13611
Texas
TX
Texas
State
2019
Agricultural and Timber Programs: Agircultural Products Not Covered by Blanket Exemptions
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$576,900,000
$0
$576,900,000
(none)
13612
Texas
TX
Texas
State
2019
Texas Enterprise Zone (EZ) Programs
General Economic Development (EZ)
Texas Tax Code Section 151.429
State of Texas
Sales and Use Tax; Hotel Occupancy Tax
Tax refund/rebate
Rebate is conditioned on project maintaining at least the same level of employment of qualified employees as existed at the time it qualified for the refund for a period of three years from that date. If the Comptroller's Office certifies that the level of employment has not been maintained, the Comptroller's Office shall assess that portion of the refund made attributable to any such decrease in employment, including penalty and interest from the date of the refund. No provisions for recapture for hotels.
$58,581,000
$0
$58,581,000
(none)
13613
Texas
TX
Texas
State
2019
Certified Rehabilitation Certified Historic Structures Credit
Historic Preservation
Texas Tax Code Section 171.904-171.909
State of Texas
Franchise Tax
Tax Credit
(no provisions for recapture)
$72,193,000
$0
$72,193,000
(none)
13614
Texas
TX
Texas
State
2019
Research and Development Tax Credit Program (Exemptions)
Research and development
Texas Tax Code Section 151.3182
State of Texas
Sales and Use Tax
Tax Exemption
Whenever the Comptroller or the registrant cancels or otherwise terminates the registration number, the registrant will be required to pay the tax, penalty, and interest due from the date of purchase on all ineligible tax-free purchases.
$158,000,000
$0
$158,000,000
(none)
13615
Texas
TX
Texas
State
2019
Research and Development Tax Credit Program (Credits)
Research and development
Texas Tax Code Section 171.654
State of Texas
Franchise Tax
Tax Credit
(no provisions for recapture)
$210,192,000
$0
$210,192,000
(none)
13616
Texas
TX
Texas
State
2019
Texas Data Center Program Exemption
Technology (data center)
Texas Tax Code Section 151.359 and 151.3595
State of Texas
Sales and Use Tax
Tax Exemption
Each entity or person that has their registration number revoked is liable for the state sales and use tax, including penalty and interest from the date of purchase, on all taxfree purchases made under the qualified data center exemption.
$70,926,000
$0
$70,926,000
(none)
13617
Texas
TX
Travis County
County
2019
Various Property Tax Rebatements Agreements
General Economic Development
Texas Local Government Code, Chapter 381, Texas Tax Code, Chapter 312,
Travis County, Texas
Property Tax
Tax Rebate
(not specified)
$5,924,196
$0
$5,924,196
(none)
https://financialtransparency.traviscountytx.gov/FinancialDocuments
13618
Texas
TX
Trent Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b))
Trent Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$210,232
$128,158
$82,074
Agreement made in 2008.
13619
Texas
TX
Tuloso Midway Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Tuloso Midway Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$5,875,670
$1,005,412
$4,870,258
Value limitation period began in 2016.
13620
Texas
TX
Uvalde Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Uvalde Consolidated Independent School District
Property Tax
Reduction of taxable value of property
(not specified)
$1,033,745
$475,239
$558,506
Value limitation period began in 2017.
13621
Texas
TX
Van Vleck Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Van Vleck Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$11,905,253
$4,258,972
$7,646,281
Agreement made in 2014.
13622
Texas
TX
Vega Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Vega Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,135,988
$176,308
$959,680
(none)
13623
Texas
TX
Vega Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Vega Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,344,759
$206,352
$1,138,407
(none)
13624
Texas
TX
Walcott Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Walcott ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$597,798
$50,000
$547,798
Agreement with Broadview Energy JN, LLC made in 2016.
13625
Texas
TX
Webb Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Webb Consolidated Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$618,850
$100,000
$518,850
Value limitation period began in 2015.
13626
Texas
TX
Webb Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Webb Consolidated Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$843,393
$83,896
$759,497
Value limitation period began in 2012.
13627
Texas
TX
Webb Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Webb Consolidated Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,910,000
$72,437
$1,837,563
Value limitation period began in 2017.
13628
Texas
TX
Webb Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Webb Consolidated Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,890,000
$292,093
$2,597,907
Value limitation period began in 2016.
13629
Texas
TX
Webb Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Webb Consolidated Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
Value limitation period began in 2019.
13630
Texas
TX
White Deer Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
White Deer Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,363,319
$32,000
$1,331,319
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2013. Supplemental payment an approximate amount.
13631
Texas
TX
Whiteface Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Whiteface Consolidated Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,679,600
$50,000
$1,629,600
Agreement made in 2013.
13632
Texas
TX
Woodville Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Woodville Independent School District
Property Tax
(not specified)
The Agreement provides for recapture along with penalty and interest costs in the event of a material breach.
$706,422
$0
$706,422
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2012.
13633
Texas
TX
Yoakum Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Yoakum Independent School District
Property Tax
(not specified)
The conditions under which the abated taxes may become eligible for recapture are set out in Texas Tax Code sections 313.0275, 313.0276 and 313.032.
$4,987,988
$0
$4,987,988
CAFR does not disclose the amount of state funding that is to be provided. Company has committed to pay supplemental payments to the district in the amount of $100 per ADA or $50,000, whichever is greater. Agreement made in 2012.
13634
Texas
TX
Yoakum Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Yoakum Independent School District
Property Tax
(not specified)
The conditions under which the abated taxes may become eligible for recapture are set out in Texas Tax Code sections 313.0275, 313.0276 and 313.032.
$4,987,988
$0
$4,987,988
CAFR does not disclose the amount of state funding that is to be provided. Company has committed to pay supplemental payments to the district in the amount of $100 per ADA or $50,000, whichever is greater. Agreement made in 2012.
13635
Texas
TX
Zapata County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Zapata County ISD
Property Tax
(not specified)
(not specified)
$75,000
CAFR states that Reloj Del Sol Wind Farm LLC will pay an amount to compensate Zapata CISD for loss of maintenance and operations revenue resulting from, or on account of, the agreement each year starting December 2018. As of August 31, 2019, third party calculations resulted in a $75,000 tax benefit related to this agreement, but does not disclose whether this amount is from revenue protection payments or supplemental payments. CAFR states that Agreement with Reloj Del Sol Wind Farm, LLC made in 2018.
13636
Texas
TX
Zapata County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Zapata County ISD
Property Tax
(not specified)
(not specified)
$75,000
CAFR states that Reloj Del Sol Wind Farm LLC will pay an amount to compensate Zapata CISD for loss of maintenance and operations revenue resulting from, or on account of, the agreement each year starting December 2018. As of August 31, 2019, third party calculations resulted in a $75,000 tax benefit related to this agreement, but does not disclose whether this amount is from revenue protection payments or supplemental payments. CAFR states that Agreement with Reloj Del Sol Wind Farm, LLC made in 2018.
13637
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
Vermont
VT
Essex Junion
Municipality
2019
Village of Essex Junction Commercial Tax Stabilization Policy
General Economic Development
(not specified)
Essex Junction
Property Tax
Tax Abatement
(not specified)
$14,304
$0
$14,304
(none)
13859
Vermont
VT
Essex Junion
Municipality
2019
Tax Abatement Program
Recreational Purposes
(not specified)
Essex Junction
Property Tax
Tax Abatement
(not specified)
$1,714
$0
$1,714
(none)
13860
Vermont
VT
Essex Junion
Municipality
2019
Historic Building Abatements
General Economic Development
(not specified)
Essex Junction
Property Tax
Tax Abatement
(not specified)
$793
$0
$793
(none)
13861
Vermont
VT
Vermont
State
2019
Agricultural and Managed Forest Land Use Program
Conservation of farmland, forest, open space, or water
32 V.S.A. 3756
State of Vermont
Education Property Tax
Reduction of assessed value
Once enrolled in the program land is subject to a lien, if this land is ever developed or removed from the program, the owner at the time of development must pay a land use change tax of 10% tax on the full fair market value of the changed land determined without regard to the use value appraisal
$45,385,579
$0
$45,385,579
(none)
https://auditor.vermont.gov/reports/audit/financial
13862
Vermont
VT
Vermont
State
2019
Vermont Affordable Housing Tax Credit
Affordable Housing
32 V.S.A. 5930u
State of Vermont
Personal Income Tax; Corporate Income Tax; Bank Franchise Tax; Insurance Premium Tax
Tax Credit
(not specified)
$3,264,119
$0
$3,264,119
(none)
https://auditor.vermont.gov/reports/audit/financial
13863
Vermont
VT
Vermont
State
2019
Vermont Employment Growth Incentive
Business attraction/retention/expansion
32 V.S.A. 3330
State of Vermont
Personal Income Taxes
Tax refund
For three years from the last day of the utilization period if the business experiences a 90% or greater reduction in base employment, or if the business fails to file required claim forms. In addition, if the business fails to meet its capital investment performance requirements by the end of the award period the abatements paid may be recaptured.
$2,876,311
$0
$2,876,311
(none)
https://auditor.vermont.gov/reports/audit/financial
13864
Vermont
VT
Vermont
State
2019
Vermont Downtown and Village Center Tax Credit Program
Historic Preservation
32 V.S.A. 5930cc
State of Vermont
Personal Income Tax; Corporate Income Tax; Bank Franchise Tax; Insurance Premium Tax
Tax Credit
If, within five years after completion of the qualified project the applicant shall be liable for a recapture penalty in an amount equal to the total Tax Credit claimed if the Vermont Downtown Development Board finds that any work performed on the qualified project is inconsistent with the approved application; or the applicant knowingly failed to supply any information, or supplied incorrect or untrue information or failed to comply with any award condition; or in the case of the Historic Rehabilitation Tax Credit, the National Park Service revokes certification for unapproved alterations or for work not done as described in the Historic Preservation certification application.
$2,188,991
$0
$2,188,991
(none)
https://auditor.vermont.gov/reports/audit/financial
13865
Virginia
VA
Chesterfield County
County
2019
TIF - Tax Increment Financing
General Economic Development
(not specified)
Chesterfield County
Sales Tax
(not specified)
(not specified)
$876,454
$0
$876,454
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
13997
Virginia
VA
Chesterfield County
County
2019
Rehabilition of Commercial Property
General Economic Development
(not specified)
Chesterfield County
Property Tax
(not specified)
(no provisions for recapture)
$311,331
$0
$311,331
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
13998
Virginia
VA
Chesterfield County
County
2019
Technology Zones
General Economic Development
(not specified)
Chesterfield County
Machinery and Tools Tax
(not specified)
(not specified)
$148,958
$0
$148,958
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
13999
Virginia
VA
Chesterfield County
County
2019
Technology Zones
General Economic Development
(not specified)
Chesterfield County
Business License Tax
(not specified)
(not specified)
$127,827
$0
$127,827
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
14000
Virginia
VA
City of Newport News
Municipality
2019
Expansion/Relocation Cost Reduction
General Economic Development
(not specified)
Newport News, Virginia
(not specified)
(not specified)
(not specified)
$1,561,822
$0
$1,561,822
(none)
https://www.nnva.gov/458/Accounting
14001
Virginia
VA
City of Newport News
Municipality
2019
Local Tourism Zone
General Economic Development
(not specified)
Newport News, Virginia
(not specified)
(not specified)
(not specified)
$225,185
$0
$225,185
(none)
https://www.nnva.gov/458/Accounting
14002
Virginia
VA
City of Norfolk
Municipality
2019
Economic Development Program
Business attraction/retention/expansion
City Council, designated to the City Manager
Norfolk, Virginia
Personal Property, Real Estate and Business Tangible Property
Reimbursement
Because taxes are not abated until after the requirements have been made, there is no provisions for recapturing abated taxes
$3,664,052
$0
$3,664,052
(none)
14003
Virginia
VA
City of Norfolk
Municipality
2019
Tax Abatement Program
Property improvements
Norfolk Municipal Code Section 24-203 & Section 27-76
Norfolk, Virginia
Property Tax
Reduction in assessed value
Because taxes are not abated until after the improvements have been made, there is no provisions for recapturing abated taxes
$2,919,370
$0
$2,919,370
(none)
14004
Virginia
VA
City of Norfolk
Municipality
2019
New Business License Incentive Program
Business attraction/retention/expansion
Norfolk Municipal Code Section 24-25.9 and 24-25.2
Norfolk, Virginia
Business License Tax
Tax reduction
If the business estimates its gross receipts will exceed $1 million, but the actual gross receipts are less than $1 million, the benefits of the program are not available unless the business completes the
$39,164
$0
$39,164
(none)
14005
Virginia
VA
City of Norfolk
Municipality
2019
Local Utility Tax Relief
General Economic Development (EZ)
City Ordinance § 45.5-5
Norfolk, Virginia
Utility Tax
Tax reduction
Because taxes are not abated until after the requirements have been made, there is no provisions for recapturing abated taxes
$2,916
$0
$2,916
(none)
14006
Virginia
VA
City of Virginia Beach
Municipality
2019
Tourism Development Financing Program (TDFP) - Cavalier
Tourism development
VA Code 58.1-3851.1; City Code Chapter 35.4
Virginia Beach, Virginia
Local Sales Tax
Reimbursement
(not specified)
$1,070,896
$0
$1,070,896
(none)
14007
Virginia
VA
City of Virginia Beach
Municipality
2019
Business License Incentive Program
Business attraction/retention/expansion
City Code Chapter 18.202-208
Virginia Beach, Virginia
Business License Tax
Tax reduction
(not specified)
$410,812
$0
$410,812
(none)
14008
Virginia
VA
City of Virginia Beach
Municipality
2019
Public Private Partnerships - Field House
Music, arts, or recreation
Development Agreement approved by City Council
Virginia Beach, Virginia
Real Estate Tax
Tax Rebate; reimbursement
(not specified)
$136,307
$0
$136,307
(none)
14009
Virginia
VA
City of Virginia Beach
Municipality
2019
Public Private Partnerships - 25th Street parking Garage and iFLY
Tourism development
Virginia Public-Private Education Facilities and Infrastructure Act of 2002
Virginia Beach, Virginia
Admissions Tax
Tax Rebate; reimbursement
(not specified)
$85,820
$0
$85,820
(none)
14010
Virginia
VA
City of Virginia Beach
Municipality
2019
Yes Oceana APZ-1 Incentives
General Economic Development
VA Code 58.1-3220.1 and 58.3221; Ord. No. 2786, 9-23-03; Ord. No. 2932, 3-28-06; VB Code 35-72.1, 35.2-11
Virginia Beach, Virginia
Real Estate Tax; Business License Tax and Fees
Tax Rebate; Tax Credit; reimbursement
(not specified)
$67,747
$0
$67,747
(none)
14011
Virginia
VA
Henrico County
County
2019
Partial Real Estate Tax Credit program
General Economic Development
(not specified)
Henrico County
Property Tax
Tax Credit
(not specified)
$236,288
$0
$236,288
(none)
14012
Virginia
VA
Henrico County
County
2019
Residential Rehab "Reinvest"
Housing
(not specified)
Henrico County
Property Tax
(not specified)
(not specified)
$87,068
$0
$87,068
(none)
14013
Virginia
VA
Virginia
State
2019
Retail Sales and Use Tax Data Center Exemptions
Technology (data center)
Title 58.1-609.3(18) of the Code of Virginia
State of Virginia
Sales and Use Tax
Tax Exemption
(qualification-based: no provisions for recapture)
$92,200,000
$0
$92,200,000
(none)
https://www.doa.virginia.gov/reports/ACFReport/2021-ACFReport.shtml
14014
Washington
WA
Arlington School District
School district
2019
Native American Property Tax Exemption
General Economic Development
RCW 84.36.010
Snohomish County
Property Tax
Tax Exemption
(not specified)
$85,812
$0
$85,812
(none)
14219
Washington
WA
Arlington School District
School district
2019
Churches Nonprofit Recognized Religious Denominations
Charity/nonprofit/government assistance
RCW 84.36.020
Snohomish County
Property Tax
Tax Exemption
(not specified)
$48,247
$0
$48,247
(none)
14220
Washington
WA
Arlington School District
School district
2019
Tribal Lands for Government Services Tax Exemption
General Economic Development
RCW 84.36.010
Snohomish County
Property Tax
Tax Exemption
(not specified)
$3,531
$0
$3,531
(none)
14221
Washington
WA
Auburn School District
School district
2019
Current Use
Agricultural development
(not specified)
Auburn School District
Property Tax
Tax Abatement
(not specified)
$164,629
$0
$164,629
(none)
14222
Washington
WA
Auburn School District
School district
2019
Home Improvement
Construction/rehabilitation
(not specified)
Auburn School District
Property Tax
Tax Exemption
(not specified)
$2,218
$0
$2,218
(none)
14223
Washington
WA
Bellingham School District
School district
2019
Future nonprofit churches, parsonages, and convents
Charity/nonprofit/government assistance
(not specified)
Whatcom County
Property Tax
Tax Abatement
(not specified)
$383,288
$0
$383,288
(none)
14224
Washington
WA
Bellingham School District
School district
2019
Future nonprofit low-incoming housing
Construction/rehabilitation
(not specified)
Whatcom County
Property Tax
Tax Abatement
(not specified)
$325,594
$0
$325,594
(none)
14225
Washington
WA
Bellingham School District
School district
2019
Future nonprofit art collections, museums and future performing arts property
Conservation of farmland, forest, open space, or water
(not specified)
Whatcom County
Property Tax
Tax Abatement
(not specified)
$10,391
$0
$10,391
(none)
14226
Washington
WA
Blaine School District
School district
2019
Future nonprofit churches, parsonages, and convents
Charity/nonprofit/government assistance
(not specified)
Whatcom County
Property Tax
Tax Abatement
(not specified)
$10,784
$0
$10,784
(none)
14227
Washington
WA
Blaine School District
School district
2019
Future nonprofit low-incoming housing
Construction/rehabilitation
(not specified)
Whatcom County
Property Tax
Tax Abatement
(not specified)
$2,980
$0
$2,980
(none)
14228
Washington
WA
Blaine School District
School district
2019
Property used for character building, benevolent, protective or rehabilitative social services, camp facilities, veteran or relief organization owned property, property of nonprofit organizations that issue debt for student loans or that are guarantee agencies
Conservation of farmland, forest, open space, or water
(not specified)
Whatcom County
Property Tax
Tax Abatement
(not specified)
$2,355
$0
$2,355
(none)
14229
Washington
WA
Blaine School District
School district
2019
Water distribution property, improvements to benefit fish and wildlife, conservation of ecological systems, natural resources, or open space
Conservation of farmland, forest, open space, or water
(not specified)
Whatcom County
Property Tax
Tax Abatement
(not specified)
$28
$0
$28
(none)
14230
Washington
WA
City of Bellevue
Municipality
2019
High-Technology Sales and Use Tax Deferral
General Economic Development
RCW 82.63
City of Bellevue
Sales and use Tax
Tax Exemption
(no provisions for recapture)
$743,000
$0
$743,000
(none)
https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report
14231
Washington
WA
City of Bellevue
Municipality
2019
Multifamily Tax Exemption
Affordable Housing
RCW 84.14 and BCC 4.52
City of Bellevue
Sales and use Tax
Tax Exemption
(no provisions for recapture)
$54,000
$0
$54,000
(none)
https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report
14232
Washington
WA
City of Bellevue
Municipality
2019
Current Use
Conservation of farmland, forest, open space, or water
RCW 84.33.130 and RCW 84.34.010
King County, Washington
Real Property Tax
Reduction in assessed value
(no provisions for recapture)
$20,000
$0
$20,000
(none)
https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report
14233
Washington
WA
City of Bellevue
Municipality
2019
Single-family Dwelling Improvement
Housing
RCW 84.36.400
King County, Washington
Real Property Tax
Tax Exemption
(not specified)
$8,000
$0
$8,000
(none)
https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report
14234
Washington
WA
City of Seattle
Municipality
2019
High Technology
Job Creation/Retention
Chapter 82.63 RCW
State of Washington
Sales and Use Tax
Tax waiver
If the investment project is used for any other purpose at any time during the calendar year in which the investment is certified as operationally complete, or during the next seven calendar years, a portion of the deferred taxes must be repaid immediately. The portion due is determined by a sliding scale ranging from 100 percent recapture in the year the project is operationally complete to 12.5 percent recapture in year eight.
$16,767,000
$0
$16,767,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14235
Washington
WA
City of Seattle
Municipality
2019
Historic Properties Incentives
Historic Preservation
Chapter 84.26 RCW, RCW 84.26.020(2) and RCW 84.26.050(2)
City of Seattle, Washington
Real Property Tax
Reduction in assessed value
When property classified and valued as eligible historic property under RCW 84.26.070 becomes disqualified for the valuation, additional taxes, applicable penalties and interest are collected.
$1,034,000
$0
$1,034,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14236
Washington
WA
City of Seattle
Municipality
2019
Data Center Server Equipment and Power Infrastructure
Technology
RCW 82.08.986 RCW 82.12.986
State of Washington
Sales and Use Tax
Tax waiver
(not specified)
$233,000
$0
$233,000
(none)
14237
Washington
WA
City of Seattle
Municipality
2019
Single-family Dwelling Improvement
Housing
RCW 84.36.400
King County, Washington
Real Property Tax
Tax Exemption
(not specified)
$117,000
$0
$117,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14238
Washington
WA
City of Seattle
Municipality
2019
Current Use
Conservation of farmland, forest, open space, or water
RCW 84.33.130 and RCW 84.34.010
King County, Washington
Real Property Tax
Reduction in assessed value
When land no longer meets the requirements for the respective classifications, abated taxes and applicable penalties and interest are collected.
$46,000
$0
$46,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14239
Washington
WA
City of Seattle
Municipality
2019
Multifamily Property Tax Exemption (MFTE)
Affordable Housing
SMC Chapter 5.73 and RCW Chapter 84.14
City of Seattle, Washington
Real Property Tax
Tax Exemption
If a property fails to comply with affordability restriction, the Director of Housing has the authority to cancel a Tax Exemption, and the Assessor has the authority to impose fines, collect back taxes, and charge interest on back taxes.
$11,000
$0
$11,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14240
Washington
WA
City of Spokane
Municipality
2019
Multiple-Family Housing Property Tax Exemption Program
Affordable Housing
Spokane Municipal Code section SMC 8.15 and the Revised Code of Washington section RCW 84.14
City of Spokane, Washington
Real Property Tax
Tax Exemption
(no provisions for recapture)
$2,458,530
$0
$2,458,530
(none)
https://my.spokanecity.org/opendata/documents/financial-reports/
14241
Washington
WA
City of Spokane
Municipality
2019
Multi-unit Urban Housing
Affordable Housing
chapter RCW 84.14.020
State of Washington
Property Tax
Tax Exemption
(no provisions for recapture)
$387,957
$0
$387,957
(none)
https://my.spokanecity.org/opendata/documents/financial-reports/
14242
Washington
WA
City of Spokane
Municipality
2019
High Unemployment County Sales & Use Tax Deferral for Manufacturing Facilities
Manufacturing development
RCW 82.60.030
State of Washington
Property Tax
Tax Exemption
(no provisions for recapture)
$68,980
$0
$68,980
(none)
https://my.spokanecity.org/opendata/documents/financial-reports/
14243
Washington
WA
City of Tacoma
Municipality
2019
Future nonprofit low-income housing
Affordable Housing
chapter RCW 84.14.020
State of Washington
Property Tax
Tax Exemption
(no provisions for recapture)
$1,298,000
$0
$1,298,000
(none)
https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714
14244
Washington
WA
City of Tacoma
Municipality
2019
Multifamily Housing Property Tax Exemption
Affordable Housing
Tacoma Municipal Code, Section 6A.110.020.
Tacoma, WA
Property Tax
Tax Exemption
N/A; exemption will begin after the improvements are completed
$1,023,000
$0
$1,023,000
(none)
https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714
14245
Washington
WA
City of Tacoma
Municipality
2019
Special Valuation Property Tax Exemption
Historic Preservation
Washington State RCW Chapter 84.26, Historic Property.
Tacoma, WA
Property Tax
Tax Exemption
(not specified)
$142,000
$0
$142,000
(none)
https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714
14246
Washington
WA
City of Vancouver
Municipality
2019
Multifamily Housing Property Tax Exemption
Affordable Housing
Washington State RCW 84.14 and Vancouver Municipal Code Chapter 3.22
City of Vancouver
Property Tax
Tax Exemption
(no provisions for recapture)
$199,800
$0
$199,800
(none)
https://www.cityofvancouver.us/fms/page/financial-reports
14247
Washington
WA
City of Vancouver
Municipality
2019
High Unemployment County Sales & Use Tax Deferral for Manufacturing Facilities
Manufacturing development
RCW 82.60.030
State of Washington
Property Tax
Tax Exemption
(no provisions for recapture)
$178,000
$0
$178,000
(none)
https://www.cityofvancouver.us/fms/page/financial-reports
14248
Washington
WA
City of Vancouver
Municipality
2019
Multi-unit Urban Housing
Affordable Housing
chapter RCW 84.14.020
State of Washington
Property Tax
Tax Exemption
(no provisions for recapture)
$141,000
$0
$141,000
(none)
https://www.cityofvancouver.us/fms/page/financial-reports
14249
Washington
WA
Clover Park School District
School district
2019
Multiple Unit Dwelling Exemption
Construction/rehabilitation
(not specified)
City of Lakewood
Property Tax
Tax Abatement
(not specified)
$458,682
$0
$458,682
(none)
14250
Washington
WA
Clark County
County
2019
Multifamily Tax Exemption Program
General Economic Development
RCW 84.14
City of Vancouver
Property Tax
Tax abatements
(not specified)
$69,789
$0
$69,789
(none)
https://clark.wa.gov/sites/default/files/media/document/2020-10/ClarkCountyWa2019CAFRFinal.pdf
14251
Washington
WA
Clark County
County
2019
High Unemployment County - Manufacturing Facilities
General Economic Development
82.60 RCW
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$15,606
$0
$15,606
(none)
https://clark.wa.gov/sites/default/files/media/document/2020-10/ClarkCountyWa2019CAFRFinal.pdf
14252
Washington
WA
Darrington School District
School district
2019
Tribal Lands for Government Services Tax Exemption
General Economic Development
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$8,394
$0
$8,394
(none)
14253
Washington
WA
Darrington School District
School district
2019
DOR- Religious Activities (Churches, Synagogues, etc.)
Charity/nonprofit/government assistance
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$7,775
$0
$7,775
(none)
14254
Washington
WA
Darrington School District
School district
2019
Native American Property Tax Exemption
General Economic Development
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$810
$0
$810
(none)
14255
Washington
WA
Edmonds School District
School district
2019
Multiple Unit Dwelling Exemption
Construction/rehabilitation
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$149,043
$0
$149,043
(none)
14256
Washington
WA
Everett School District
School district
2019
Specific Exempt Property
Charity/nonprofit/government assistance
RCW 36.70A
City of Everett
Property Tax Tax
Tax Exemption
(not specified)
$884,397
$0
$884,397
(none)
14257
Washington
WA
Everett School District
School district
2019
Multiple Unit Dwelling Exemption
Construction/rehabilitation
RCW 36.70A
City of Everett
Property Tax Tax
Tax Exemption
(not specified)
$562,431
$0
$562,431
(none)
14258
Washington
WA
Granite Falls School District
School district
2019
DOR- Religious Activities
Charity/nonprofit/government assistance
(not specified)
Granite Falls School District
Property Tax
Tax Exemption
(not specified)
$29,021
$0
$29,021
(none)
14259
Washington
WA
Granite Falls School District
School district
2019
DOR- Religious Activities
Charity/nonprofit/government assistance
(not specified)
Granite Falls School District
Property Tax
Tax Exemption
(not specified)
$9,898
$0
$9,898
(none)
14260
Washington
WA
Granite Falls School District
School district
2019
Tribal Lands for Government Services Tax Exemption
General Economic Development
(not specified)
Granite Falls School District
Property Tax
Tax Exemption
(not specified)
$1,730
$0
$1,730
(none)
14261
Washington
WA
Granite Falls School District
School district
2019
Native American Property Tax Exemption
General Economic Development
(not specified)
Granite Falls School District
Property Tax
Tax Exemption
(not specified)
$1,133
$0
$1,133
(none)
14262
Washington
WA
Kent School District
School district
2019
Senior Citizens/Disabled Exemption
Construction/rehabilitation
(not specified)
King County
Property Tax
Tax Exemption
(not specified)
$987,615
$0
$987,615
(none)
14263
Washington
WA
King County
County
2019
Multi-Unit Urban Housing Exemption
Construction/rehabilitation
Chapter 84.14 RCW
State of Washington
Property Tax Property Tax
Tax Exemption
If the recipient of the tax abatement fails to comply with the statutory requirements of this Chapter a lien will be placed on the property in the amount of the real Property Tax that would normally be imposed, plus a penalty and interest.
$11,851,000
$0
$11,851,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14264
Washington
WA
King County
County
2019
Current Use Programs
Conservation of farmland, forest, open space, or water
RCW 84.33.130 and RCW 84.34.010
King County, Washington
Property Tax
Reduction in assessed value
When land no longer meets the requirements for the respective classifications, abated taxes and applicable penalties and interest are collected.
$2,459,000
$0
$2,459,000
One number is reported for four sub-programs: Public Benefit Rating System, Timber Land, Farm and Agricultural Land, Forestland
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14265
Washington
WA
King County
County
2019
High-Technology Sales and Use Tax Deferral
Research and development
Chapter 82.63 RCW
State of Washington
Sales and Use Tax
Tax deferral; tax waiver
If the investment project is used for any other purpose at any time during the calendar year in which the investment is certified as operationally complete, or during the next seven calendar years, a portion of the deferred taxes must be repaid immediately.
$1,015,000
$0
$1,015,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14266
Washington
WA
King County
County
2019
Historic Preservation Program
Historic Preservation
Chapter 84.26 RCW
King County, Washington
Property Tax
Reduction in assessed value
If disqualified, there shall be added to the tax an additional tax equal to (a) the cost multiplied by the levy rate in each year the property was subject to special valuation; plus (b) interest on the amounts of the additional tax at the statutory rate charged on delinquent Property Tax from the dates on which the additional tax could have been paid without penalty if the property had not been valued as historic property under this chapter; plus (c) a penalty equal to 12 percent of the amount determined in (a) and (b).
$584,000
$0
$584,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14267
Washington
WA
King County
County
2019
Single-family Dwelling Improvement Program
Property improvements
RCW 84.36.400
King County, Washington
Property Tax
Tax Exemption
(not specified)
$132,000
$0
$132,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14268
Washington
WA
King County
County
2019
Aerospace incentives: Computer Hardware, Software and Peripherals sales and use tax exemption
Data Not Yet Retrieved
RCWs 82.04.260(11), 82.04.290(3), and 82.04.250(3)
State of Washington
B & O Taxes
Tax Exemption
(not specified)
$54,000
$0
$54,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14269
Washington
WA
King County
County
2019
Multifamily Housing Property Tax Exemption
Construction/rehabilitation
Chapter 84.14 RCW
King County, Washington
Property Tax Property Tax
Tax Exemption
If the recipient of the tax abatement fails to comply with the statutory requirements of this Chapter a lien will be placed on the property in the amount of the real Property Tax that would normally be imposed, plus a penalty and interest.
$6,000
$0
$6,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14270
Washington
WA
Lake Stevens School District
School district
2019
Churches Nonprofit Recognized Religious Denominations
Charity/nonprofit/government assistance
(not specified)
Various cities and townships in Washington
Property Tax
Tax Exemption
(not specified)
$61,528
$0
$61,528
(none)
14271
Washington
WA
Lakewood School District
School district
2019
DOR- Religious Activities
Charity/nonprofit/government assistance
(not specified)
Lakewood School District
Property Tax
Tax Exemption
(not specified)
$12,497
$0
$12,497
(none)
14272
Washington
WA
Lakewood School District
School district
2019
Native American Property Tax Exemption
General Economic Development
(not specified)
Lakewood School District
Property Tax
Tax Exemption
(not specified)
$3,254
$0
$3,254
(none)
14273
Washington
WA
Lakewood School District
School district
2019
Religious Activities
Charity/nonprofit/government assistance
(not specified)
Lakewood School District
Property Tax
Tax Exemption
(not specified)
$2,951
$0
$2,951
(none)
14274
Washington
WA
Lakewood School District
School district
2019
DOR- Religious Activities
Charity/nonprofit/government assistance
(not specified)
Lakewood School District
Property Tax
Tax Exemption
(not specified)
$2,055
$0
$2,055
(none)
14275
Washington
WA
Lakewood School District
School district
2019
Native American Property Tax Exemption
General Economic Development
(not specified)
Lakewood School District
Property Tax
Tax Exemption
(not specified)
$1,185
$0
$1,185
(none)
14276
Washington
WA
Lakewood School District
School district
2019
Native American Property Tax Exemption
General Economic Development
(not specified)
Lakewood School District
Property Tax
Tax Exemption
(not specified)
$944
$0
$944
(none)
14277
Washington
WA
Marysville School District
School district
2019
Native American/Tribal Lands
General Economic Development
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$1,357,341
$0
$1,357,341
(none)
14278
Washington
WA
Marysville School District
School district
2019
DOR- Religious Activities
Charity/nonprofit/government assistance
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$148,661
$0
$148,661
(none)
14279
Washington
WA
Meridian School District
School district
2019
Future nonprofit churches, parsonages, and convents
Charity/nonprofit/government assistance
RCW 84.36.020(2)
Whatcom County
Property Tax
Tax Exemption
(not specified)
$33,943
$0
$33,943
(none)
14280
Washington
WA
Meridian School District
School district
2019
Schools and colleges – Art, scientific and historical collections and property used to maintain, etc.
Educational development
RCW 84.36-250-260
Whatcom County
Property Tax
Tax Exemption
(not specified)
$14,829
$0
$14,829
(none)
14281
Washington
WA
Meridian School District
School district
2019
Property used for character building, benevolent, protective or rehabilitative social services, camp facilities, veteran or relief organization owned property, property of nonprofit organizations that issue debt for student loans or that are guarantee agencies
Conservation of farmland, forest, open space, or water
RCW 84.36.030
Whatcom County
Property Tax
Tax Exemption
(not specified)
$3,104
$0
$3,104
(none)
14282
Washington
WA
Mount Baker School District
School district
2019
Future nonprofit churches, parsonages, and convents
Charity/nonprofit/government assistance
RCW 84.36.020(2)
Whatcom County
Property Tax
Tax Exemption
(not specified)
$15,091
$0
$15,091
(none)
14283
Washington
WA
Mount Baker School District
School district
2019
Schools and colleges – Art, scientific and historical collections and property used to maintain, etc.
Educational development
RCW 84.36-250-260
Whatcom County
Property Tax
Tax Exemption
(not specified)
$13,732
$0
$13,732
(none)
14284
Washington
WA
Mount Baker School District
School district
2019
Property used for character building, benevolent, protective or rehabilitative social services, camp facilities, veteran or relief organization owned property, property of nonprofit organizations that issue debt for student loans or that are guarantee agencies
Conservation of farmland, forest, open space, or water
RCW 84.36.030
Whatcom County
Property Tax
Tax Exemption
(not specified)
$7,928
$0
$7,928
(none)
14285
Washington
WA
Mount Baker School District
School district
2019
Native American Property Tax Exemption
General Economic Development
RCW 84.36.010(1)
Whatcom County
Property Tax
Tax Exemption
(not specified)
$6,132
$0
$6,132
(none)
14286
Washington
WA
Mount Baker School District
School district
2019
Property for Non-profit Child Care Centers, Libraries, etc.
Educational development
RCW 84.36.040
Whatcom County
Property Tax
Tax Exemption
(not specified)
$1,782
$0
$1,782
(none)
14287
Washington
WA
Mukilteo School District
School district
2019
Religious Activities
Charity/nonprofit/government assistance
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$194,444
$0
$194,444
(none)
14288
Washington
WA
Mukilteo School District
School district
2019
Tribal Lands for Government Service
General Economic Development
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$6
$0
$6
(none)
14289
Washington
WA
Nooksack Valley School District
School district
2019
Property Owned By An Indian Tribe
General Economic Development
(not specified)
Whatcom County
Property Tax
Tax Exemption
(not specified)
$36,728
$0
$36,728
(none)
14290
Washington
WA
Nooksack Valley School District
School district
2019
Property used for character building, benevolent, protective or rehabilitative social services, camp facilities, veteran or relief organization owned property, property of nonprofit organizations that issue debt for student loans or that are guarantee agencies
Conservation of farmland, forest, open space, or water
(not specified)
Whatcom County
Property Tax
Tax Exemption
(not specified)
$8,193
$0
$8,193
(none)
14291
Washington
WA
Pierce County
County
2019
Housing Projects
(not specified)
(not specified)
Pierce County, Washington
(not specified)
(not specified)
(not specified)
$450,772
$0
$450,772
Including the following statement: "The tax abatements did not result in a reduction or loss of revenue to the County because, pursuant to state law, these taxes were reallocated to other property tax payers.
https://www.piercecountywa.gov/364/Annual-Comprehensive-Financial-Report
14292
Washington
WA
Port Angeles School District
School district
2019
Homes for the Aging, Senior Citizens, and Disabled Persons
Construction/rehabilitation
RCW 84.36; WAC 458-16A
Clallam County
Property Tax
Tax Exemption
(not specified)
$34,116
$0
$34,116
(none)
14293
Washington
WA
Seattle Public Schools
School district
2019
Historics
Conservation of farmland, forest, open space, or water
(not specified)
City of Seattle
Property Tax
Tax Exemption
(not specified)
$626,449
$0
$626,449
(none)
14294
Washington
WA
Seattle Public Schools
School district
2019
Home Improvement
Construction/rehabilitation
(not specified)
City of Seattle
Property Tax
Tax Exemption
(not specified)
$70,976
$0
$70,976
(none)
14295
Washington
WA
Seattle Public Schools
School district
2019
Non-Profit
Construction/rehabilitation
(not specified)
City of Seattle
Property Tax
Tax Exemption
(not specified)
$50,039
$0
$50,039
(none)
14296
Washington
WA
Seattle Public Schools
School district
2019
Current Use
Agricultural development
(not specified)
City of Seattle
Property Tax
Tax Exemption
(not specified)
$28,054
$0
$28,054
(none)
14297
Washington
WA
Seattle Public Schools
School district
2019
Multi-Family Tax Exempt
Construction/rehabilitation
(not specified)
City of Seattle
Property Tax
Tax Exemption
(not specified)
$6,654
$0
$6,654
(none)
14298
Washington
WA
Snohomish County
County
2019
Tribal Property Used for Economic Development Purposes
(not specified)
State RCW 84.36.010
State of Washington
Property Tax
Tax abatements
(not specified)
$334,502
$0
$334,502
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14299
Washington
WA
Snohomish County
County
2019
Multi-Unit Urban Housing Exemption
(not specified)
State RCW 84.14.020
State of Washington
Property Tax
Tax abatements
(not specified)
$144,443
$0
$144,443
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14300
Washington
WA
Snohomish County
County
2019
Exemption for Computer Hardware, Software and Peripherals
(not specified)
82.08.975/ 82.12.975
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$65,868
$0
$65,868
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14301
Washington
WA
Snohomish County
County
2019
Local Revitalization Financing
(not specified)
State RCW 39.104
State of Washington
Property Tax
Tax abatements
(not specified)
$45,423
$0
$45,423
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14302
Washington
WA
Snohomish County
County
2019
Future Nonprofit Low-Income Housing
(not specified)
State RCW 84.36.560
State of Washington
Property Tax
Tax abatements
(not specified)
$33,308
$0
$33,308
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14303
Washington
WA
Snohomish County
County
2019
High Technology Sales and Use Tax Deferral
(not specified)
State RCW 82.63
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$16,959
$0
$16,959
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14304
Washington
WA
Snohomish County
County
2019
Biotechnology and Medical Device Manufacturing Sales and Use Tax Deferral
(not specified)
State RCW 82.75
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$8,220
$0
$8,220
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14305
Washington
WA
Snohomish County
County
2019
Non-profit Churches, Parsonages, and Convents
(not specified)
State RCW 84.36.020
State of Washington
Property Tax
Tax abatements
(not specified)
$1,736
$0
$1,736
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14306
Washington
WA
Spokane County
County
2019
Senior/Disable
(not specified)
82.08.975/ 82.12.975
Spokane County
Sales and Use Tax
Tax abatements
(not specified)
$15,234,000
$0
$15,234,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14307
Washington
WA
Spokane County
County
2019
Farm and Ag (current use)
(not specified)
RCW 84.33.130 and RCW 84.34.010.
Spokane County
Property Tax
Tax abatements
(not specified)
$9,856,000
$0
$9,856,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14308
Washington
WA
Spokane County
County
2019
Multi-Family
(not specified)
84.14 RCW
Spokane County
Property Tax
Tax abatements
(not specified)
$2,458,000
$0
$2,458,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14309
Washington
WA
Spokane County
County
2019
Historic Preservation
(not specified)
Chapter 84.26 RCW
Spokane County
Property Tax
Tax abatements
(not specified)
$844,000
$0
$844,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14310
Washington
WA
Spokane County
County
2019
Multi-Unit Urban Housing Exemption
(not specified)
State RCW 84.14.020
State of Washington
Property Tax
Tax abatements
(not specified)
$136,000
$0
$136,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14311
Washington
WA
Spokane County
County
2019
High Unemployment County - Manufacturing Facilities
Data Not Yet Retrieved
82.60 RCW
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$6,000
$0
$6,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14312
Washington
WA
Spokane School District
School district
2019
Multiple-Family Housing Property Tax Exemption
Construction/rehabilitation
(not specified)
City of Spokane
Property Tax
Tax Exemption
(not specified)
$836,543
$0
$836,543
(none)
14313
Washington
WA
Stanwood-Camano School District
School district
2019
DOR- Religious Activities
Charity/nonprofit/government assistance
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$36,649
$0
$36,649
(none)
14314
Washington
WA
Stanwood-Camano School District
School district
2019
DOR- Religious Activities
Charity/nonprofit/government assistance
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$9,799
$0
$9,799
(none)
14315
Washington
WA
Stanwood-Camano School District
School district
2019
Native American Property Tax Exemption
General Economic Development
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$2,737
$0
$2,737
(none)
14316
Washington
WA
Sultan School District
School district
2019
Religious Activities
Charity/nonprofit/government assistance
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$13,740
$0
$13,740
(none)
14317
Washington
WA
Sultan School District
School district
2019
Native American Property Tax Exemption
General Economic Development
(not specified)
Snohomish County
Property Tax
Tax Exemption
(not specified)
$83
$0
$83
(none)
14318
Washington
WA
Tacoma School District
School district
2019
Housing projects with 5 or more units
Construction/rehabilitation
(not specified)
City of Tacoma
Property Tax
Tax Exemption
(not specified)
$2,042,530
$0
$2,042,530
The tax abatements did not result in a reduction or loss of revenue to the district because, pursuant to state law, these taxes were reallocated to other property tax payers.
14319
Washington
WA
Washington
State
2019
Aerospace Incentives
Technology (aviation)
RCWs 82.04.260(11), 82.04.290(3), and 82.04.250(3); RCWs 82.08.980 and 82.12.980; RCW 82.04.4461; RCW 82.04.4463; RCW 82.29A.137; RCWs 82.08.975 and 82.12.975
State of Washington
Business and Occupation Tax; Sales and Use Tax; Leasehold Excise Tax
Tax reduction; Tax Exemption; Tax Credit
(not specified)
$244,615,000
$0
$244,615,000
Provided breakdown by type of taxes
14320
Washington
WA
Washington
State
2019
Data Center Server Equipment and Power Infrastructure Sales and Use Tax Exemption
Technology (data center)
RCWs 82.08.986 and 82.12.986
State of Washington
Sales and Use Tax
Tax Exemption
All previously exempted sales and use tax are immediately due and payable for a qualifying business or tenant that does not meet these requirements.
$49,283,000
$0
$49,283,000
(none)
14321
Washington
WA
Washington
State
2019
High-Technology Sales and Use Tax Deferral
Job Creation/Retention
Chapter 82.63 RCW
State of Washington
Sales and Use Tax
Tax deferral
If the investment project is used for any other purpose at any time during the calendar year in which the investment is certified as operationally complete, or during the next seven calendar years, a portion of the deferred taxes must be repaid immediately. The portion due is determined by a sliding scale ranging from 100 percent recapture in the year the project is operationally complete to 12.5 percent recapture in year eight.
$45,732,000
$0
$45,732,000
(none)
14322
Washington
WA
Washington
State
2019
Multi-Unit Urban Housing Property Tax Exemption
Affordable Housing
RCW 84.14.020
State of Washington
Property Tax
Tax Exemption
If the city determines that a portion of the property no longer meets the exemption requirements, the Tax Exemption is canceled and a lien will be placed on the land for the additional real property tax on the value of the non-qualifying improvements plus a 20 percent penalty and interest.
$23,956,000
$0
$23,956,000
(none)
14323
West Virginia
WV
Berkeley County Board of Education
School district
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
West Virginia Code 11-10-7A
Berkeley County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,458,503
$1,340,680
$3,117,823
(none)
https://www.berkeleycountyschools.org/Page/15749
14540
West Virginia
WV
Brooke County Board of Education
School district
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Brooke County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$125,959
$73,750
$52,209
(none)
14541
West Virginia
WV
City of Morgantown
Municipality
2019
Tax Increment Financing
General Economic Development
(not specified)
Morgantown, West Virginia
Property Tax
(not specified)
(not specified)
$475,260
$0
$475,260
(none)
https://www.morgantownwv.gov/207/Financial-Reports
14542
West Virginia
WV
Marshall County Board of Education
School district
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
The Housing Act of 1937 24 CFR 905.108; 24 CFR 990.190
City of Moundsville
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$300,000
$34,620
$265,380
(none)
14543
West Virginia
WV
Monongalia County Board Of Education
School district
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Monongalia County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,800,000
(none)
14544
West Virginia
WV
Nicholas County Board of Education
School district
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
(not specified)
Nicholas County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$116,628
Report does not state gross revenue loss; As of June 30, 2019, the amount of tax revenue that would have been collected had the PILOTS not been in place was indeterminable.
14545
West Virginia
WV
Pleasants County Board of Education
School district
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Pleasants County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,222,252
$1,537,500
$2,684,752
Had two agreements during the 2019 fiscal year: one with Pleasants County Commission and American Municipal Power (AMP) for in lieu of taxes from the construction and operation of a hydroelectric generation facility; and another with
14546
West Virginia
WV
Pocahontas County Board of Education
School district
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Pocahontas County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,023
$0
$1,023
Lease agreement and option to purchase entered into January 2008 between a development corporation, a garbage collection service, and the Pocahontas County.
14547
West Virginia
WV
Pocahontas County Board of Education
School district
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Pocahontas County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$731
$0
$731
Lease agreement made and entered into October 2005 between a development corporation and a hardwood company.
14548
West Virginia
WV
Putnam County Board of Education
School district
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Putnam County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$21,566
(none)
14549
West Virginia
WV
Raleigh County Board of Education
School district
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Raleigh County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$36,676
$36,676
$0
(none)
14550
West Virginia
WV
Wetzel County Board of Education
School district
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Wetzel County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$487,020
$283,000
$204,020
(none)
14551
West Virginia
WV
Wood County Board of Education
School district
2019
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
West Virginia Code 5-22-3(f)
Wood County, WV
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,532,746
$839,975
$2,692,771
(none)
14552
Wisconsin
WI
City of Green Bay
Municipality
2019
Tax Increment Financing
General Economic Development
Wisconsin State Statute 66.1105, Tax Increment Law.
Green Bay
Property Tax
Tax Increment Financing (TIF)
(not specified)
$195,333
$0
$195,333
(none)
https://greenbaywi.gov/Archive.aspx?AMID=37
14611
Wisconsin
WI
City of Madison
Municipality
2019
Forgivable loans under Tax Increment Financing
General Economic Development
TID project plans
City of Madison
Forgiven Loan
TIF Loan
(N/A - TIF)
$4,605,461
$0
$4,605,461
See CAFR for TIF notes regarding loans forgiven this FY and in the future
https://www.cityofmadison.com/finance/accounting/financial-statements
14612
Wisconsin
WI
City of Milwaukee
Municipality
2019
Program 1 - Developer-Financed Projects
General Economic Development
(not specified)
Milwaukee
Property Tax
Tax Increment Financing (TIF)
(not specified)
$6,560,000
$0
$6,560,000
(none)
14613
Wisconsin
WI
City of Milwaukee
Municipality
2019
Program 2 – Grants to Developers/Corporations
General Economic Development
(not specified)
Milwaukee
Property Tax
Tax Increment Financing (TIF)
(not specified)
$227,000
$0
$227,000
(none)
14614
Wisconsin
WI
Wisconsin
State
2019
Business Development Credit (also includes the Economic Development and Jobs Tax Credit programs)
Job Creation/Retention
Wis. Stats. 238.308
State of Wisconsin
Income Tax
Tax Credit
WEDC may require repayment of tax benefits claimed for a year in which the person failed to employ an eligible employee required by the agreement
$24,800,000
$0
$24,800,000
(none)
14615
Wisconsin
WI
Wisconsin
State
2019
Development Opportunity Zone (OZ) Tax Credit
Business attraction/retention/expansion
Wis. Stats. 238.395
State of Wisconsin
Income Tax
Tax Credit
WEDC may revoke tax benefits if false or misleading information is provided, if the business ceases to operate in the zone or moves outside the development zone
$700,000
$0
$700,000
(none)
14616
Wisconsin
WI
Wisconsin
State
2019
Enterprise Zone (EZ) Tax Credit
General Economic Development (EZ)
Wis. Stats. 238.399
State of Wisconsin
Income Tax
Tax Credit
WEDC may require a business to repay tax benefits for which the business failed to maintain employment levels or a significant capital investment in property WEDC may revoke tax benefits if false or misleading information is provided, if the business ceases to operate in the zone or moves outside the development zone
$67,800,000
$0
$67,800,000
(none)
14617
Wisconsin
WI
Wisconsin
State
2019
Historical Homeowners Tax Credit
Historic Preservation
Wis. Stats. 44.02(24)
State of Wisconsin
Income Tax
Tax Credit
DOR may recover all or a portion of the credit if the claimant has not complied with all requirements
$1,300,000
$0
$1,300,000
(none)
14618
Wisconsin
WI
Wisconsin
State
2019
Historical Preservation Tax Credit
Historic Preservation
Wis. Stats. 238.17
State of Wisconsin
Income Tax
Tax Credit
If sale or noncompliance occurs within 5 years then a prorated amount of the credit received will be added back to the individual’s tax liability
$27,400,000
$0
$27,400,000
(none)
14619
Wisconsin
WI
Wisconsin
State
2019
Qualified New Business Venture
Research and development
Wis. Stats. 238.15
State of Wisconsin
Income Tax
Tax Credit
The certified business must pay a penalty ranging from 60% to 100% of the Tax Credit provided if it relocates out of state during the 3 years after it received an investment
$8,400,000
$0
$8,400,000
(none)
14620
3610