Tax Break Tracker

Discover What Localities Lose to Corporate Tax Abatements.

Good Jobs First played a key role in the adoption of the accounting rule known as GASB Statement No. 77 on Tax Abatement Disclosures (“GASB 77”). Beginning in FY 2017, GASB 77 has required most state and local governments (including school districts) to include a note in their annual financial statements on revenues lost to economic development tax abatement programs. This database collects and organizes those records.

This database contains disclosures from each of the 50 states plus DC, the five most populous cities, counties, and school districts within each state, and select other jurisdictions. Data include the jurisdiction affected, the jurisdiction-awarding abatement, its legal authority to do so, name of the abatement program, type of abatement program, and amount of taxes abated for that fiscal year.

Select below the year(s), state(s), and jurisdiction type(s) to get started. Click on the links in the table to see more information. For questions or to help track down data for a jurisdiction not listed, contact Arlene Martínez at [email protected].

GASB 77 State Roadmaps: How Does GASB Work in My State? | GASB 77: A Primer

Fiscal Year

State or Territory

Jurisdiction Type

Jurisdiction

Clear

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

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

Year	State or Territory	Jurisdiction	Program Name	Program Type	Gross Revenue Loss
2020	Oregon	Portland Public Schools	Low Income Rental Housing	Affordable Housing	$3,655,000
2020	South Carolina	Charleston County	Fee in Lieu of Taxes (FILOT)	General Economic Development	$3,651,316
2020	Mississippi	DeSoto County	Fee in Lieu	General Economic Development	$3,649,080
2020	Alabama	State of Alabama	Certified Capital Company (CAPCO)	Small business development	$3,640,000
2020	Arkansas	Little Rock School District	Payment in lieu of Taxes (PILOT) Agreement - Little Rock School District	General Economic Development	$3,629,303
2020	Rhode Island	State of Rhode Island	Rebuild Rhode Island Tax Credit	Business attraction/retention/expansion	$3,594,000
2020	Oregon	Portland Public Schools	Historic Property	Construction/rehabilitation	$3,588,000
2020	Iowa	State of Iowa	Redevelopment Tax Credit	Brownfield rehabilitation	$3,584,000
2020	Kansas	Olathe Unified School District 233	Property Tax Abatement Programs	General Economic Development	$3,582,799
2020	Tennessee	City of Knoxville	Payment In Lieu of Taxes (PILOT)	General Economic Development	$3,559,471
2020	South Carolina	Spartanburg County School District 7	Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)	Economic development	$3,541,558
2020	California	City of Rialto	Various sales tax sharing agreements	General Economic Development	$3,532,460
2020	Tennessee	City of Memphis	Health, Housing and Education Facilities Board Tax Abatements	Affordable Housing	$3,491,000
2020	West Virginia	Wood County Board of Education	Payment In Lieu of Taxes (PILOT)	General Economic Development	$3,488,914
2020	Ohio	Columbus City School District	Community Reinvestment Program	General Economic Development	$3,471,148
2020	New York	Suffolk County	Various PILOT Agreements	General Economic Development	$3,465,788
2020	Maryland	State of Maryland	Sustainable Communities Tax Credit	Construction/rehabilitation	$3,417,000
2020	Oregon	City of Hillsboro	Enterprise Zone Program	Job Creation/Retention	$3,401,000
2020	Oregon	Multnomah County	Enterprise Zone	Job Creation/Retention	$3,400,000
2020	Georgia	City of Augusta	Economic Development Authority	General Economic Development	$3,370,349
2020	Virginia	City of Norfolk	Tax Abatement Program	Property improvements	$3,365,594
2020	Alabama	Jefferson County	Various Property Tax Abatements Agreements	General Economic Development	$3,360,000
2020	Alabama	City of Auburn	Sales and Use Tax Abatements	General Economic Development	$3,359,190
2020	Kansas	City of Topeka	Neighborhood Revitalization Program	General Economic Development	$3,354,512
2020	Rhode Island	City of Providence	Historic Property Stabilization Ordinance	Historic Preservation	$3,344,000
2020	Oklahoma	Oklahoma City	TIF - Economic Development Project Plan	General Economic Development (TIF)	$3,343,000
2020	Virginia	City of Norfolk	Economic Development Program	Business attraction/retention/expansion	$3,342,571
2020	Connecticut	State of Connecticut	Historic Preservation Tax Credit Program	Historic Preservation	$3,340,372
2020	Pennsylvania	City of Allentown	Neighborhood Improvement Zone	General Economic Development	$3,340,000
2020	New Mexico	Rio Rancho Public School District 94	Industrial Revenue Bonds (IRB)	General Economic Development	$3,329,625
2020	Oregon	State of Oregon	Electronic Commerce Zone Investment Program	E-commerce	$3,300,000
2020	South Carolina	Richland County	Fee in Lieu of Taxes (FILOT)	General Economic Development	$3,255,691
2020	Ohio	Columbus City School District	Enterprise Zone Agreements	General Economic Development	$3,224,505
2020	Pennsylvania	City of Philadelphia	Community Development Corporation (CDC) Tax Credit	General Economic Development	$3,222,800
2020	Kansas	Shawnee County	Tax Abatement Agreements	General Economic Development	$3,211,899
2020	Pennsylvania	Philadelphia Public Schools	Tax Increment Financing (TIF)	General Economic Development	$3,200,000
2020	Tennessee	State of Tennessee	Development Opportunity Program	Brownfield rehabilitation	$3,200,000
2020	South Carolina	Calhoun County School District	Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)	Economic development	$3,152,000
2020	Kentucky	Louisville/Jefferson	Tax Increment Financing (TIF)	General Economic Development (TIF)	$3,106,836
2020	California	City of Los Angeles	Development Incentive Program: 901 Olympic North Hotel Project	General Economic Development	$3,100,000
2020	Kansas	State of Kansas	Industrial Revenue Bond: Johnson County	General Economic Development	$3,100,000
2020	Michigan	Wayne County	New Personal Property Tax Abatements	Business attraction/retention/expansion	$3,100,000
2020	New York	Suffolk County	Various PILOT Agreements	General Economic Development	$3,081,253
2020	Nevada	State of Nevada	Tax Abatements for Businesses	Business attraction/retention/expansion	$3,073,000
2020	Pennsylvania	City of Pittsburgh	Residential LERTA	General Economic Development	$3,054,841
2020	North Dakota	Fargo School District 1	Public Charity Exemption	Construction/rehabilitation	$3,045,223
2020	Ohio	City of Columbus	TIF - Tax Increment Financing	General Economic Development	$3,037,000
2020	Louisiana	State of Louisiana	Exemption for Manufacturing Establishments (Industry Assistance) Program	Manufacturing development	$3,000,000
2020	Pennsylvania	State of Pennsylvania	Tax Credit for New Jobs	Job Creation/Retention	$3,000,000
2020	New York	Niagara Wheatfield Central School District	Various Property Tax Abatement Programs	General Economic Development	$2,986,305
2020	South Carolina	Spartanburg County School District 3	(not specified)	(not specified)	$2,959,000
2020	Minnesota	State of Minnesota	Angel Tax Credit Program	Capital investment	$2,907,000
2020	Missouri	State of Missouri	Missouri Works - Job Retention Training	Job Creation/Retention	$2,906,000
2020	Puerto Rico	State of Puerto Rico	Purchase: Tourism Development	Local Tourism Investment	$2,900,000
2020	Washington	Spokane County	Multi-Family	(not specified)	$2,885,000
2020	South Carolina	Barnwell School District 45	Special Source Revenue Credit (SSRC)	Construction/rehabilitation	$2,882,970
2020	Michigan	City of Detroit	Obsolete Property Rehabilitation Act (OPRA)	Construction/rehabilitation	$2,864,604
2020	Texas	City of San Antonio	City Tax Abatement Program - Chapter 312	Job Creation/Retention	$2,811,000
2020	Oregon	Portland Public Schools	Day Care Centers, Student Housing and Religious Schools	Educational development	$2,810,000
2020	South Carolina	Aiken County School District	Special Source Revenue Credit (SSRC)	Construction/rehabilitation	$2,791,381
2020	Maine	State of Maine	Pine Tree Development Zone Tax Credit	Job Creation/Retention	$2,779,119
2020	Oklahoma	Edmond Independent School District 12	Homestead and Veterans Exemptions	General Economic Development	$2,778,889
2020	Iowa	Waterloo	Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)	General Economic Development	$2,755,374
2020	Iowa	City of Davenport	Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)	General Economic Development	$2,740,000
2020	Maryland	Baltimore County	Enterprise Zone Tax Credit	General Economic Development	$2,730,000
2020	Indiana	City of Indianapolis	Personal Property Tax Abatement	Manufacturing development	$2,717,000
2020	Tennessee	City of Knoxville	Knoxville Community Development Corporation	Affordable Housing	$2,714,488
2020	Maryland	City of Baltimore	Port Authority PILOT	Port operations	$2,689,000
2020	South Dakota	Pennington County	Tax Increment Financing (TIF)	General Economic Development	$2,684,573
2020	Washington	City of Spokane	Multiple-Family Housing Property Tax Exemption Program	Affordable Housing	$2,658,350
2020	Michigan	City of Detroit	Commercial Rehabiliation Act (CRA)	Construction/rehabilitation	$2,644,724
2020	South Dakota	City of Sioux Falls	Tax Increment Financing	General Economic Development	$2,608,412
2020	Vermont	State of Vermont	Vermont Downtown and Village Center Tax Credit Program	Historic Preservation	$2,598,903
2020	Connecticut	City of Bridgeport	Economic Development Tax Abatement Program	Job Creation/Retention	$2,572,491
2020	Texas	City of Fort Worth	Tax Abatement Agreements	Residential tax relief	$2,572,361
2020	Oregon	Multnomah County	Low Income Rental Housing	Job Creation/Retention	$2,557,000
2020	Washington	King County	Current Use Programs	Conservation of farmland, forest, open space, or water	$2,547,000
2020	Arizona	City of Tempe	Government Property Lease Excise Tax (GPLET) agreements	Job Creation/Retention	$2,544,520
2020	Louisiana	Jefferson Parish School Board	Industrial Tax Exemption Program (ITEP)	Manufacturing development	$2,540,196
2020	Louisiana	State of Louisiana	Retention and Modernization Tax Credit	Business attraction/retention/expansion	$2,522,000
2020	Connecticut	State of Connecticut	The Urban and Industrial Sites Reinvestment Tax Program	Redevelopment/revitalization	$2,520,712
2020	Michigan	Wayne County	Industrial Facilities Tax Abatements	Construction/rehabilitation	$2,500,000
2020	Nebraska	City of Grand Island	Tax Increment Financing (TIF)	General Economic Development	$2,500,000
2020	South Carolina	Florence County School District 1	Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)	Business attraction/retention/expansion	$2,500,000
2020	Puerto Rico	State of Puerto Rico	Public Service Physician Internship Stipends	Workforce Development	$2,500,000
2020	Utah	Davis County	Tax Increment Financing (TIF)	General Economic Development	$2,492,903
2020	Texas	Tarrant County	Manufacturing Facility	General Economic Development	$2,488,000
2020	Kansas	Wichita Unified School District 259	Various Tax Abatement Agreements	General Economic Development	$2,459,950
2020	Iowa	Dubuque	Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)	General Economic Development	$2,454,454
2020	New York	Westchester County	Sales Tax Abatement	General Economic Development	$2,454,260
2020	Pennsylvania	Pittsburgh Public Schools	Tax Increment Financing	General Economic Development	$2,446,902
2020	Maryland	Prince George's County	Payment in Lieu of Taxes	General Economic Development	$2,429,172
2020	Ohio	Toledo City School District	Community Reinvestment Program; Enterprise Zone Agreements	General Economic Development	$2,417,480
2020	Louisiana	State of Louisiana	Musical and Theatrical Production Income Tax Credit	General Economic Development	$2,386,770
2020	New Jersey	State of New Jersey	Public Infrastructure Projects; Film and Digital Media Tax Credit Program; Angel Investor Tax Credit Program	Film, TV, and/or media	$2,380,000
2020	Ohio	City of Cleveland	Tax Increment Financing (TIF)	General Economic Development (TIF)	$2,377,000
2020	Indiana	City of Fort Wayne	Real Property Tax Abatements	General Economic Development	$2,371,940
2020	Arkansas	State of Arkansas	Targeted Research Program	Research and development	$2,365,000
2020	Missouri	City of St. Louis	Industrial Revenue Bond Transactions - Earnings Tax Incentive Credits	Redevelopment/revitalization	$2,362,000
2020	Utah	Weber County	Tax Increment Financing (TIF)	General Economic Development	$2,336,952
2020	Arkansas	State of Arkansas	Tax Back Program	Job Creation/Retention	$2,327,000