Alabama AL Alabama State 2020 Other tax abatement programs (see notes) General Economic Development Codes of Alabama sections 40-9G, 9B, 9C, and 9D State of Alabama Property Tax; Gross Utility Tax; Sales and Use Tax (not specified) (not specified) $74,280,000 $0 $74,280,000 These include: Reinvestment and Abatements Act (40-9G); Tax Incentive Reform Act of 1992 (40-9B); Brownfield Development Tax Abatement (40-9C); Economic Incentive Enhancement Act of 2007 (40-9D) https://comptroller.alabama.gov/acfr-2/ 122 Alabama AL Alabama State 2020 Film Incentive Film, TV, and/or media Code of Alabama 1975, Section 41-7A-3 State of Alabama Sales and Use Tax; Lodging Tax Tax Rebate; Tax Exemption (not specified) $18,156,000 $0 $18,156,000 (none) https://comptroller.alabama.gov/acfr-2/ 123 Alabama AL Alabama State 2020 Growing Alabama Credit General Economic Development Code of Alabama 1975, Section 40-18-403 State of Alabama Income Tax Tax Credit (not specified) $17,957,000 $0 $17,957,000 (none) https://comptroller.alabama.gov/acfr-2/ 124 Alabama AL Alabama State 2020 New Markets Tax Credit Community development Code of Alabama 1975, Section 41-9-218 State of Alabama Income Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit (not specified) $7,986,000 $0 $7,986,000 (none) https://comptroller.alabama.gov/acfr-2/ 125 Alabama AL Alabama State 2020 Jobs Credit Job Creation/Retention Code of Alabama 1975, Section 40-18-375 State of Alabama Utility Tax Tax Credit A company claiming more wages or jobs than paid or created is liable for the unearned portion of the jobs credit. $6,619,000 $0 $6,619,000 (none) https://comptroller.alabama.gov/acfr-2/ 126 Alabama AL Alabama State 2020 Historic Rehabilitation Tax Credit Historic Preservation Code of Alabama 1975, Section 40-9F State of Alabama Income Tax; Financial Institutions Tax Tax Credit (not specified) $5,607,000 $0 $5,607,000 (none) https://comptroller.alabama.gov/acfr-2/ 127 Alabama AL Alabama State 2020 Investment Credit Capital investment Code of Alabama 1975, Section 40-18-376 State of Alabama Income Tax; Financial Institutions Excise Tax; Insurance Premium Tax; Utility Tax Tax Credit (not specified) $4,202,000 $0 $4,202,000 (none) https://comptroller.alabama.gov/acfr-2/ 128 Alabama AL Alabama State 2020 Certified Capital Company (CAPCO) Small business development Code of Alabama 1975, Section 40-14B State of Alabama Insurance Premium Tax Tax Credit Failure to meet the requirements could result in decertification and result in recapture of credits claimed and forfeiture of future credits. $3,640,000 $0 $3,640,000 (none) https://comptroller.alabama.gov/acfr-2/ 129 Alabama AL Alabama State 2020 Port Credit Port operations Code of Alabama 1975, Section 40-18-403 State of Alabama Income Tax Tax Credit (not specified) $666,000 $0 $666,000 (none) https://comptroller.alabama.gov/acfr-2/ 130 Alabama AL Alabama State 2020 Apprenticeship Alabama Workforce development Code of Alabama 1975, Section 40-18-422 State of Alabama Income Tax; Financial Institutions Excise Tax; Tax Credit (no provisions for recapture) $41,000 $0 $41,000 (none) https://comptroller.alabama.gov/acfr-2/ 131 Alabama AL Baldwin County County 2020 General Tax Abatements Hotel Construction Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Foley Property Tax Tax Abatement (not specified) $42,987 $0 $42,987 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 132 Alabama AL Baldwin County County 2020 General Tax Abatements Amusement Park Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Foley Property Tax Tax Abatement (not specified) $42,135 $0 $42,135 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 133 Alabama AL Baldwin County County 2020 General Tax Abatements Metal Manufacturing Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Foley Property Tax Tax Abatement (not specified) $18,017 $0 $18,017 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 134 Alabama AL Baldwin County County 2020 General Tax Abatements Instrustrial Gaskets and Hoses Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Loxley Sales Tax Tax Abatement (not specified) $4,353 $0 $4,353 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 135 Alabama AL Baldwin County County 2020 General Tax Abatements Repair Parts for Aircrafts Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Fairhope Property Tax Tax Abatement (not specified) $3,746 $0 $3,746 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 136 Alabama AL Baldwin County County 2020 General Tax Abatements Amusement Park Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Foley Sales Tax Tax Abatement (not specified) $3,410 $0 $3,410 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 137 Alabama AL Baldwin County County 2020 General Tax Abatements Repair Parts for Aircrafts Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Fairhope Sales Tax Tax Abatement (not specified) $1,995 $0 $1,995 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 138 Alabama AL Baldwin County County 2020 General Tax Abatements Paper Products Manufacturing Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Bay Minette Property Tax Tax Abatement (not specified) $1,311 $0 $1,311 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 139 Alabama AL Baldwin County County 2020 General Tax Abatements Air Compressor Manufacturing Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Bay Minette Property Tax Tax Abatement (not specified) $1,227 $0 $1,227 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 140 Alabama AL Baldwin County County 2020 General Tax Abatements Brewery-Distllery Bottling Plant Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Fairhope Property Tax Tax Abatement (not specified) $929 $0 $929 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 141 Alabama AL Baldwin County County 2020 General Tax Abatements Marine Equipment Manufacturing Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Robertsdale Property Tax Tax Abatement (not specified) $612 $0 $612 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 142 Alabama AL Baldwin County County 2020 General Tax Abatements Software and Technology Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Fairhope Property Tax Tax Abatement (not specified) $607 $0 $607 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 143 Alabama AL Baldwin County County 2020 General Tax Abatements Instrustrial Gaskets and Hoses Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Loxley Property Tax Tax Abatement (not specified) $327 $0 $327 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 144 Alabama AL Baldwin County County 2020 General Tax Abatements Manufacturing Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Spanish Fort Property Tax Tax Abatement (not specified) $31 $0 $31 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 145 Alabama AL City of Auburn Municipality 2020 Sales and Use Tax Abatements General Economic Development Act No. 92-599 enacted during the 1992 Regular Session of the Legislature of Alabama and now codified as Chapter 9B of Title 40 of the Code of Alabama (1975) Auburn Sales and Use Tax Reduced rate; Tax Rebate (not specified) $3,359,190 $0 $3,359,190 Recorded as expenditures 146 Alabama AL City of Auburn Municipality 2020 Sales and Lodging Tax Abatements General Economic Development Chapter 99A and 99B, Title 11, Code of Alabama 1975 Auburn Sales and Lodging Taxes (not specified) (not specified) $381,883 $0 $381,883 Recorded as expenditures 147 Alabama AL City of Auburn Municipality 2020 Property Tax Abatements Industrial development Act No. 92-599 enacted during the 1992 Regular Session of the Legislature of Alabama and now codified as Chapter 9B of Title 40 of the Code of Alabama (1975) Auburn Property Tax; Mortgage Recording Tax; Non-Education Property Tax Taxes Reduced millage rate; mortgage (not specified) $29,814 $0 $29,814 (none) 148 Alabama AL City of Birmingham Municipality 2020 Various tax abatement programs General Economic Development Amendment 772 of the Constitution of Alabama Birmingham, Alabama Sales Tax; Use and Occupational Taxes Tax Abatement some $5,063,819 $0 $5,063,819 aggregate obligation is $70 million https://data.birminghamal.gov/dataset/comprehensive-annual-financial-reports 149 Alabama AL City of Birmingham Municipality 2020 Industrial Development Board of Birmingham General Economic Development Amendment 772 of the Constitution of Alabama Industrial Development Board of Birmingham Non-educational Property Tax and sales/use taxes Tax Abatement some $2,144,045 $0 $2,144,045 aggregate obligation is $70 million https://data.birminghamal.gov/dataset/comprehensive-annual-financial-reports 150 Alabama AL City of Birmingham Municipality 2020 Birmingham Downtown Redevelopment Authority General Economic Development Amendment 772 of the Constitution of Alabama Birmingham Downtown Redevelopment Authority All non-educational taxes Tax Abatement some $211,401 $0 $211,401 aggregate obligation is $70 million https://data.birminghamal.gov/dataset/comprehensive-annual-financial-reports 151 Alabama AL City of Dothan Municipality 2020 Economic and/or Industrial Development Incentive Agreements Industrial development (not specified) Dothan (not specified) (not specified) (not specified) $820,453 $0 $820,453 Companies are listed. https://www.dothan.org/423/Annual-Comprehensive-Financial-Reports 152 Alabama AL City of Hoover Municipality 2020 Various tax abatement programs General Economic Development Tax Incentive Reform Act of 1992 Hoover Sales and Use Tax; Property Tax Tax Abatement (not specified) $1,488,316 $0 $1,488,316 (none) 153 Alabama AL City of Huntsville Municipality 2020 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) $23,500,000 $0 $23,500,000 (none) https://www.huntsvilleal.gov/government/finances-budget/current-adopted-budget-capital-improvements-plan/ 154 Alabama AL City of Madison Municipality 2020 Various tax abatement programs General Economic Development (not specified) Huntsville Sales and Use Tax Tax Abatement (not specified) $614,499 $0 $614,499 (none) 155 Alabama AL City of Mobile Municipality 2020 Various Abatement Programs General Economic Development Amendment 772 of the Constitution of Alabama. Mobile, Alabama Sales and Use Taxes Tax rebate (not specified) $4,217,191 $0 $4,217,191 (none) https://www.cityofmobile.org/business/financials/ 156 Alabama AL City of Mobile Municipality 2020 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) $663,105 $0 $663,105 (none) https://www.cityofmobile.org/business/financials/ 157 Alabama AL City of Montgomery Municipality 2020 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 $1,677,165 $0 $1,677,165 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 158 Alabama AL City of Montgomery Municipality 2020 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). Montgomery, Alabama Sales Tax Exemptions on purchases (not specified) $4,396,000 $0 $4,396,000 (none) 159 Alabama AL City of Tuscaloosa Municipality 2020 Various Sales Tax Agreement General Economic Development Amendment No. 772 to the Constitution of Alabama (1901) Tuscaloosa, Alabama Sales Tax Tax Abatement (not specified) $750,551 $0 $750,551 (none) https://www.tuscaloosa.com/government/annualreports 160 Alabama AL City of Tuscaloosa Municipality 2020 Various Lodging Tax Agreements General Economic Development Amendment No. 772 to the Constitution of Alabama (1901) Tuscaloosa, Alabama Lodging Tax Tax Abatement (not specified) $492,804 $0 $492,804 (none) https://www.tuscaloosa.com/government/annualreports 161 Alabama AL City of Tuscaloosa Municipality 2020 Various Property Tax Agreements General Economic Development Amendment No. 772 to the Constitution of Alabama (1901) Tuscaloosa, Alabama Property Tax Tax Abatement (not specified) $243,416 $0 $243,416 (none) https://www.tuscaloosa.com/government/annualreports 162 Alabama AL City of Tuscaloosa Municipality 2020 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 waiver (not specified) $194,140 $0 $194,140 (none) https://www.tuscaloosa.com/government/annualreports 163 Alabama AL City of Tuscaloosa Municipality 2020 Various Business Liscense Agreements General Economic Development Amendment No. 772 to the Constitution of Alabama (1901) Tuscaloosa, Alabama Business Liscense Taxes Tax Abatement (not specified) $1,328 $0 $1,328 (none) https://www.tuscaloosa.com/government/annualreports 164 Alabama AL Jefferson County County 2020 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) $3,859,000 $0 $3,859,000 (none) https://www.jccal.org/Default.asp?ID=1019&pg=Audits+%26+Financials&subcatid=23 165 Alabama AL Jefferson County County 2020 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) $3,360,000 $0 $3,360,000 Abated by Birmingham-Jefferson County Port Authority https://www.jccal.org/Default.asp?ID=1019&pg=Audits+%26+Financials&subcatid=23 166 Alabama AL Mobile County County 2020 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) $9,322,537 $0 $9,322,537 (none) https://www.mobilecountyal.gov/departments/budget-and-finance/ 167 Alabama AL Mobile County County 2020 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) $357,877 $0 $357,877 (none) https://www.mobilecountyal.gov/departments/budget-and-finance/ 168 Alabama AL Tuscaloosa County County 2020 Various Abatement Programs General Economic Development Alabama Tax Incentive Reform Act of 1992 Tuscaloosa County Industrial Development Authority Property Tax Tax Abatement (not specified) $879,279 $0 $879,279 (none) https://examiners.alabama.gov/audit_reports.aspx 169 Alabama AL Tuscaloosa County County 2020 Automotive Parts Manufacturing General Economic Development Alabama Tax Incentive Reform Act of 1992 Tuscaloosa County Industrial Development Authority Property Tax Tax Abatement (not specified) $128,238 $0 $128,238 (none) https://examiners.alabama.gov/audit_reports.aspx 170 Alabama AL Tuscaloosa County County 2020 Automotive Parts Manufacturing General Economic Development Alabama Tax Incentive Reform Act of 1992 Tuscaloosa County Industrial Development Authority Property Tax Tax Abatement (not specified) $123,001 $0 $123,001 (none) https://examiners.alabama.gov/audit_reports.aspx 171 Alabama AL Tuscaloosa County County 2020 Automotive Manufacturing General Economic Development 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 172 Alaska AK Municipality of Anchorage City/County 2020 Agreement with Span Alaska General Economic Development Anchorage Municipal Code (AMC) 12.35- Economic Development Property established in 1989 Anchorage, AK Property Tax (not specified) (not specified) $7,550,088 $0 $7,550,088 (none) https://www.muni.org/departments/finance/controller/pages/cafr.aspx 245 Alaska AK Ketchikan Gateway Borough County 2020 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 246 Alaska AK Ketchikan Gateway Borough County 2020 Agreements with Ketchikan Indian Community and Tlingit Haida Regional Housing Authority Affordable Housing (not specified) Ketchikan Gateway Borough (not specified) (not specified) (not specified) $80,631 $0 $80,631 (none) https://www.borough.ketchikan.ak.us/340/Financial-Information 247 Arizona AZ Arizona State 2020 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 283 Arizona AZ City of Buckeye Municipality 2020 Various tax abatement programs Job Creation/Retention Arizona Revised Statute (ARS) Section 9‚Äê500.11 Buckeye Sales Tax Tax Rebate (not specified) $298,111 $0 $298,111 (none) 284 Arizona AZ City of Chandler Municipality 2020 Government Property Lease Excise Tax (GPLET) program General Economic Development Arizona Revised Statute 42-6201 through 42-6210 Chandler, Arizona Property Tax Tax Abatement (not specified) $154,640 $0 $154,640 (none) https://www.chandleraz.gov/government/departments/management-services/accounting 285 Arizona AZ City of Chandler Municipality 2020 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) $540,766 $0 $540,766 (none) https://www.chandleraz.gov/government/departments/management-services/accounting 286 Arizona AZ City of Flagstaff Municipality 2020 Government Property Lease Excise Tax (GPLET) General Economic Development Government Property Lease Excise Tax (GPLETs) Law of 1996 Flagstaff Property Tax Tax abatementa - Payment in lieu of Taxes (PILOT) (not specified) $47,970 $0 $47,970 (none) 287 Arizona AZ City of Glendale Municipality 2020 Economic development General Economic Development City Charter Article 1, Section3; Arizona Revised Statutes 9-500.05 and 9+500.11; 11-952 Glendale Sales Tax Tax Rebate (not specified) $2,097,000 $0 $2,097,000 (none) https://www.glendaleaz.com/your_government/city_finances/financial_reports 288 Arizona AZ City of Goodyear Municipality 2020 Government Property Lease Excise Tax (GPLET) Construction/rehabilitation (not specified) Goodyear Property Tax Tax abatementa - Payment in lieu of Taxes (PILOT) (not specified) $392,140 $0 $392,140 (none) 289 Arizona AZ City of Goodyear Municipality 2020 Sales Tax Abatements Construction/rehabilitation (not specified) Goodyear Sales Tax Tax Rebate (not specified) $1,790,021 $0 $1,790,021 (none) 290 Arizona AZ City of Goodyear Municipality 2020 Foreign Trade Zone Trade (not specified) Maricopa Property Tax Reduction in assessed value (not specified) $265,519 $0 $265,519 (none) 291 Arizona AZ City of Phoenix Municipality 2020 Transaction Privilege Tax Reimbursement Redevelopment/revitalization City Council Phoenix, Arizona Transaction Privilege Tax Tax Rebate (not specified) $337,000 $0 $337,000 (none) https://www.phoenix.gov/finance/annualreports 292 Arizona AZ City of Phoenix Municipality 2020 Government Property Lease Excise Tax (GPLET) program Redevelopment/revitalization 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 Replacement by an excise tax (like Industrial Development bonds) (not specified) $5,988,000 $0 $5,988,000 (none) https://www.phoenix.gov/finance/annualreports 293 Arizona AZ City of Queen Creek Municipality 2020 Government Property Lease Excise Tax (GPLET) agreements Job Creation/Retention Arizona Revised Statutes (A.R.S.) 9‚Äê500.05; A.R.S. 9‚Äê500.11; A.R.S. 42‚Äê6209 Queen Creek Property Tax Tax Exemption (not specified) $46,156 $0 $46,156 (none) 294 Arizona AZ City of Scottsdale Municipality 2020 Transaction Privilege Tax Reimbursement General Economic Development Through city council resolutions Scottsdale Transaction Privilege Tax Tax Rebate (not specified) $74,835 $0 $74,835 (none) https://www.scottsdaleaz.gov/finance/annual-financial-report 295 Arizona AZ City of Surprise Municipality 2020 Various tax abatement programs General Economic Development (not specified) Surprise (not specified) Reimbursement (not specified) $3,948,702 $0 $3,948,702 For public infrastructure https://www.surpriseaz.gov/507/Annual-Comprehensive-Financial-Report 296 Arizona AZ City of Surprise Municipality 2020 Foreign Trade Zone Trade Section 44-6501, Arizona Revised Statutes Surprise Property Tax Reduction in assessed value (not specified) $27,491 $0 $27,491 (none) https://www.surpriseaz.gov/507/Annual-Comprehensive-Financial-Report 297 Arizona AZ City of Tempe Municipality 2020 Sales Tax Abatements Construction/rehabilitation (not specified) Tempe Sales Tax Tax Rebate (not specified) $4,443,691 $0 $4,443,691 For public infrastructure projects https://www.tempe.gov/government/financial-services/open-book 298 Arizona AZ City of Tempe Municipality 2020 Government Property Lease Excise Tax (GPLET) agreements Job Creation/Retention Arizona Revised Statutes 42-6201 through 42-6210 Tempe Property Tax Tax Exemption (not specified) $2,544,520 $0 $2,544,520 (none) https://www.tempe.gov/government/financial-services/open-book 299 Arkansas AR Arkansas State 2020 Low Income Housing Program Affordable Housing Arkansas Code Annotated Section 26-51-1701 - 26-51-1705 State of Arkansas Income Tax Tax Credit The recipient is required to pay back some or all of the benefits received. $761,000 $0 $761,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 361 Arkansas AR Arkansas State 2020 InvestArk Program Business attraction/retention/expansion Arkansas Code Annotated Section 15-4-2706(c) State of Arkansas Sales and Use Tax Tax Credit No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $33,629,000 $0 $33,629,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 362 Arkansas AR Arkansas State 2020 Wetland and Riparian Zone Program Conservation of farmland, forest, open space, or water Arkansas Code Annotated Section 26-51-1501 - 26-51-1510 State of Arkansas Income Tax Tax Credit The recipient is required to pay back some or all of the benefits received. $266,000 $0 $266,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 363 Arkansas AR Arkansas State 2020 Water Resource Conservation and Development Program Environmental protection Arkansas Code Annotated Section 26-51-1001 - 26-51-1014 State of Arkansas Income Tax Tax Credit The recipient is required to pay back some or all of the benefits received. $514,000 $0 $514,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 364 Arkansas AR Arkansas State 2020 Advantage Arkansas Program Job Creation/Retention Arkansas Code Annotated Section 15-4-2705 State of Arkansas Income Tax Tax Credit The recipient is required to pay back some or all of the benefits received. $408,000 $0 $408,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 365 Arkansas AR Arkansas State 2020 ArkPlus Program Job Creation/Retention Arkansas Code Annotated Section 15-4-2706(b) State of Arkansas Income Tax; Sales and Use Tax Tax Credit No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $2,079,000 $0 $2,079,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 366 Arkansas AR Arkansas State 2020 Tax Back Program Job Creation/Retention Arkansas Code Annotated Section 15-4-2706(d) State of Arkansas Sales and Use Tax Tax Credit No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $2,327,000 $0 $2,327,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 367 Arkansas AR Arkansas State 2020 Major Maintenance and Improvement Program Manufacturing development Arkansas Code Annotated Section 15-4-3501 State of Arkansas Sales and Use 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). $3,828,000 $0 $3,828,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 368 Arkansas AR Arkansas State 2020 Targeted Research Program Research and development Arkansas Code Annotated Section 15-4-2708 c and d State of Arkansas Income Tax Tax Credit No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $2,365,000 $0 $2,365,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 369 Arkansas AR Arkansas State 2020 In-House Research and Development Program Research and development Arkansas Code Annotated Section 15-4-2708(b) State of Arkansas Income Tax Tax Credit No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $18,169,000 $0 $18,169,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 370 Arkansas AR Arkansas State 2020 Tourism Development Program Tourism development Arkansas Code Annotated Section 15-11-501 - 15-11-511 State of Arkansas Income Tax; Sales and Use Tax Tax Credit No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $1,199,000 $0 $1,199,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 371 Arkansas AR City of Little Rock Municipality 2020 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) $1,313,760 $429,011 $884,749 (none) https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/ 372 Arkansas AR Little Rock School District School District 2020 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) $3,629,303 $1,195,570 $2,433,733 Disclosures reported by City of Little Rock https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/ 373 Arkansas AR Pulaski County County 2020 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) $559,638 $182,751 $376,887 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/ 374 Arkansas AR Pulaski County Special School District School District 2020 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 $6,330 $41,025 Disclosures reported by City of Little Rock https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/ 375 California CA City of Aliso Viejo Municipality 2020 Economic Development Subsidy General Economic Development Government Code Section 53083 Aliso Viejo Sales Tax (not specified) (not specified) $376,030 $0 $376,030 (none) 479 California CA City of Anaheim Municipality 2020 Economic Assistance Agreements Construction/rehabilitation (not specified) Anaheim, California (not specified) (not specified) (not specified) $915,000 $0 $915,000 For hotels https://www.anaheim.net/2846/Financial-Reports-Documents 480 California CA City of Cathedral City Municipality 2020 Local Sales Tax Sharing General Economic Development Cathedral City (CC) Ordinance 730 ¬ß 1, 2013; CC Ordinance 712 ¬ß 1, 2012 Cathedral City Sales Tax Tax Rebate (not specified) $68,234 $0 $68,234 (none) https://www.cathedralcity.gov/services/finance/comprehensive-annual-financial-report-cafr 481 California CA City of Cathedral City Municipality 2020 Transient Occupancy Tax Sharing Tourism development Cathedral City (CC) Ordinance 729 ¬ß 1, 2013; CC Ordinance 713 ¬ß 1, 2012 Cathedral City Transient Occupancy Tax Tax Rebate (not specified) $222,139 $0 $222,139 (none) https://www.cathedralcity.gov/services/finance/comprehensive-annual-financial-report-cafr 482 California CA City of Clovis Municipality 2020 California Land Conservation (Williamson) Act of 1965 Conservation of farmland, forest, open space, or water Williamson Act of 1965 Fresno County Property Tax Reduction in assessed value (not specified) $853,056 $0 $853,056 (none) 483 California CA City of El Cajon Municipality 2020 Owner Participation and Development Agreement General Economic Development (not specified) El Cajon Sales Tax Tax Rebate (not specified) $1,922 $0 $1,922 The recipient is Sunroad E C Land, Inc. https://www.elcajon.gov/your-government/departments/finance/financial-reports 484 California CA City of Fairfield Municipality 2020 Various tax abatement programs General Economic Development chapter 8 ‚Äì Article 1 ‚Äì section 7056 Fairfield Sales Tax Tax Rebate (not specified) $1,314,044 $0 $1,314,044 (none) 485 California CA City of Garden Grove Municipality 2020 Various tax abatement programs Business attraction/retention/expansion (not specified) Garden Grove Transient Occupancy Tax; Sales Tax Tax Rebate (not specified) $1,159,008 $0 $1,159,008 (none) 486 California CA City of Indio Municipality 2020 Various tax abatement programs General Economic Development (not specified) Indio Sales and Use Tax Tax Rebate (not specified) $205,082 $0 $205,082 (none) 487 California CA City of Livermore Municipality 2020 Various sales tax sharing agreements Job Creation/Retention (not specified) Livermore Sales and Use Tax Tax Rebate (not specified) $1,493,546 $0 $1,493,546 (none) 488 California CA City of Los Angeles Municipality 2020 Development Incentive Program: 901 Olympic North Hotel Project General Economic Development (not specified) City of Los Angeles (not specified) (not specified) (not specified) $3,100,000 $0 $3,100,000 (none) https://lacontroller.org/financial-reports/ 489 California CA City of Los Angeles Municipality 2020 Convention Center Headquarters Hotel Project General Economic Development (not specified) City of Los Angeles (not specified) (not specified) (not specified) $10,100,000 $0 $10,100,000 (none) https://lacontroller.org/financial-reports/ 490 California CA City of Los Angeles Municipality 2020 Development Incentive Program: Metropolis Hotel Project General Economic Development (not specified) City of Los Angeles (not specified) (not specified) (not specified) (none) https://lacontroller.org/financial-reports/ 491 California CA City of Los Angeles Municipality 2020 Development Incentive Program: Village at Westfield Topanga Project General Economic Development (not specified) City of Los Angeles (not specified) (not specified) (not specified) (none) https://lacontroller.org/financial-reports/ 492 California CA City of Los Angeles Municipality 2020 Development Incentive Program: Wilshire Grand Hotel Project General Economic Development (not specified) City of Los Angeles (not specified) (not specified) (not specified) (none) https://lacontroller.org/financial-reports/ 493 California CA City of Los Angeles Municipality 2020 Mills Act Historical Property Agreements Historic Preservation Ordinance No. 172,857 implementing State Government Code Sections 50280 et seq. City of Los Angeles Property Tax Reduction in assessed value (not specified) $1,400,000 $0 $1,400,000 (none) https://lacontroller.org/financial-reports/ 494 California CA City of Murrieta Municipality 2020 Various sales tax sharing agreements Job Creation/Retention California Government Code ¬ß 53083 Murrieta Sales Tax Tax Rebate (not specified) $61,127 $0 $61,127 (none) 495 California CA City of Orange Municipality 2020 Sales tax sharing General Economic Development (not specified) City of Orange Municipal Code Section 3 .25 Sales Tax Sharing Program Sales Tax Tax Rebate (not specified) $5,921,202 $0 $5,921,202 See ACFR for deal-specific details (no company names) 496 California CA City of Rialto Municipality 2020 Various sales tax sharing agreements General Economic Development (not specified) Rialto Sales Tax Tax Rebate (not specified) $3,532,460 $0 $3,532,460 (none) 497 California CA City of San Leandro Municipality 2020 Tax sharing agreement Construction/rehabilitation (not specified) San Leandro Sales Tax Tax Rebate (not specified) $119,360 $0 $119,360 (none) 498 California CA City of Santee Municipality 2020 Tax sharing agreement Business attraction/retention/expansion City Council resolution Santee Sales Tax Tax Rebate (not specified) $1,575,357 $0 $1,575,357 (none) 499 California CA City of Upland Municipality 2020 Tax sharing agreement Business attraction/retention/expansion (not specified) Upland Sales Tax Tax Rebate (not specified) $326,880 $0 $326,880 (none) 500 California CA City of Victorville Municipality 2020 Agreement with Macerich Victor Valley LLC Construction/rehabilitation (not specified) Victorville Sales Tax Tax Rebate (not specified) $279,157 $0 $279,157 (none) 501 Colorado CO Adams County County 2020 Various tax abatement agreements Business attraction/retention/expansion Authority of the Board Adams County Real Property Tax; Personal Property Tax Tax Rebate (not specified) $388,409 $0 $388,409 (none) https://adcogov.org/annual-financial-report-afr 639 Colorado CO Arapahoe County County 2020 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 $119,684 $0 $119,684 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 640 Colorado CO City and County of Denver City/County 2020 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 $291,000 $0 $291,000 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 641 Colorado CO City and County of Denver City/County 2020 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) $4,074,000 $0 $4,074,000 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 642 Colorado CO City of Aurora Municipality 2020 Job Related Tax Abatements Job Creation/Retention City Council Ordinance City of Aurora Use Tax; Sales Tax; Personal Property Tax Abatement Yes $231,145 $0 $231,145 Only one abatement was paid out in 2020 for $231,145. No other abatements were paid during year 2020 as businesses either did not meet the employment and time requirements or did not submit a rebate request. https://www.auroragov.org/cms/One.aspx?portalId=16242704&pageId=16401536#Prior%20Year%20Comprehensive%20Annual%20Financial%20Reports 643 Colorado CO City of Aurora Municipality 2020 Various Tax Incentive Agreements Retail development City Council Ordinance City of Aurora Use Tax; Sales Tax; Personal Property Tax Abatement (not specified) $541,044 $0 $541,044 At December 31, 2020, the city had development incentive agreements with the developers of Pacific Ocean Marketplace Aurora and Aurora Crossing. Total potential allocable revenue is $2,348,349 and paid to date is $541,044. https://www.auroragov.org/cms/One.aspx?portalId=16242704&pageId=16401536#Prior%20Year%20Comprehensive%20Annual%20Financial%20Reports 644 Colorado CO City of Colorado Springs Municipality 2020 Economic Development Incentives General Economic Development City Council City of Colorado Springs Sales and Use Tax Tax Rebate Refund of excess payment requested $88,341 $0 $88,341 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 645 Colorado CO City of Fort Collins Municipality 2020 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) $291,518 $0 $291,518 (none) https://www.fcgov.com/finance/annual-financial-reports 646 Colorado CO City of Lakewood Municipality 2020 Sales Tax Reimbursement-Stevinson Annexation General Economic Development Colorado statutes City of Lakewood Sales Tax Tax Rebate not specified $1,582,247 $0 $1,582,247 (none) https://www.lakewood.org/Government/Departments/Finance 647 Colorado CO City of Lakewood Municipality 2020 Lakewood Reinvestment Authority Agreements (Wal-Mart) General Economic Development Colorado statutes City of Lakewood Sales and Use Tax Tax Abatement not specified $1,737,616 $0 $1,737,616 Creekside Shopping Center (Wal-Mart) https://www.lakewood.org/Government/Departments/Finance 648 Colorado CO Colorado State 2020 Colorado Enterprise Zone (EZ) Contribution Tax Credits Business attraction/retention/expansion Article 30 of Title 39 of the Colorado Revised Statutes (C.R.S.) State of Colorado Business Income Tax Tax Credit Income tax return audit conducted by the Department of Revenue $14,244,700 $0 $14,244,700 (none) https://osc.colorado.gov/financial-operations/financial-reports/acfr 649 Colorado CO Colorado State 2020 Colorado Enterprise Zone (EZ) Business Tax Credits Business attraction/retention/expansion Article 30 of Title 39 of the Colorado Revised Statutes (C.R.S.) State of Colorado Business Income Tax Tax Credit Income tax return audit conducted by the Department of Revenue $92,240,300 $0 $92,240,300 Includes: Investment Tax Credit, Commercial Vehicles Investment Tax Credit, Job Training Tax Credit, New Employee Credit, Agricultural Processor New Employee Credit, Employer Sponsored Health Insurance Credit, Research and Development Increase Tax Credit, Vacant Commercial Building Rehabilitation Tax Credit https://osc.colorado.gov/financial-operations/financial-reports/acfr 650 Colorado CO Colorado State 2020 Job Growth Incentive Tax Credits Job Creation/Retention Section 39-22-531 of the Colorado Revised Statutes State of Colorado Income Tax Tax Credit Income tax return audit conducted by the Department of Revenue $26,684,100 $0 $26,684,100 (none) https://osc.colorado.gov/financial-operations/financial-reports/acfr 651 Colorado CO Colorado State 2020 Regional Tourism Act Tax Increment Financing (TIF) Tourism development Sections 24-46-301 through 309 of the Colorado Revised Statutes State of Colorado Sales Tax Tax Increment Financing (TIF) a formal decision by the EDC concluding the project has not commenced within five years $11,720,300 $0 $11,720,300 (none) https://osc.colorado.gov/financial-operations/financial-reports/acfr 652 Colorado CO Jefferson County County 2020 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) $485,855 $0 $485,855 (none) https://www.jeffco.us/1768/Financial-Reports 653 Connecticut CT City of Bridgeport Municipality 2020 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. $1,545,590 $0 $1,545,590 (none) https://www.bridgeportct.gov/content/341307/341403/343324.aspx 748 Connecticut CT City of Bridgeport Municipality 2020 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. $2,572,491 $0 $2,572,491 (none) https://www.bridgeportct.gov/content/341307/341403/343324.aspx 749 Connecticut CT City of Bristol Municipality 2020 Connecticut Enterprise Zone Program General Economic Development Connecticut General Statutes Section 32-71 Bristol Real Property Tax Tax Abatement (not specified) $12,585 $0 $12,585 (none) 750 Connecticut CT City of Bristol Municipality 2020 City-Sponsored Enterprise Zone Program General Economic Development (not specified) Bristol Real Property Tax Tax Abatement (not specified) $170,000 $0 $170,000 (none) 751 Connecticut CT City of Bristol Municipality 2020 Urban Jobs Program General Economic Development Connecticut General Statutes Section 32-71 Bristol Real Property Tax Tax Abatement (not specified) $171,000 $0 $171,000 (none) 752 Connecticut CT City of Bristol Municipality 2020 Special projects General Economic Development Connecticut General Statutes Section 12-65b Bristol Real Property Tax Tax Abatement (not specified) $791,000 $0 $791,000 (none) 753 Connecticut CT City of Hartford Municipality 2020 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) $19,074,000 $0 $19,074,000 (none) https://www.hartfordct.gov/Government/Departments/Finance/Accounting-Control 754 Connecticut CT City of Meriden Municipality 2020 Commercial/Residential Property Incentive Documentation Program Affordable Housing Connecticut General Statutes 8-215 Meriden Real Property Tax Tax Credit (no provisions for recapture) $575,714 $0 $575,714 (none) 755 Connecticut CT City of Meriden Municipality 2020 Various Local Incentive Programs Construction/rehabilitation Connecticut General Statutes 12-65(b); City Resolution Meriden Real Property Tax; Manufacturing Machinery and Equipment Taxes Tax Credit (no provisions for recapture) $34,939 $0 $34,939 (none) 756 Connecticut CT City of Meriden Municipality 2020 Distressed Municipality Program Manufacturing development Connecticut General Statutes 12-81, 32-9 Meriden Real Property Tax; Personal Property Tax Tax Credit (no provisions for recapture) $1,032,736 $0 $1,032,736 (none) 757 Connecticut CT City of New Britain Municipality 2020 Low-Income Housing Abatements Affordable Housing City of New Britain Ordinance 22-9 New Britain Real Property Tax Reduction in assessed value (not specified) $582,000 $0 $582,000 (none) 758 Connecticut CT City of New Haven Municipality 2020 City Wide Assessment Deferral Program and the Enterprise Zone Assessment Deferral Program Construction/rehabilitation (not specified) New Haven, Connecticut Property Tax Reduction in assessed value (not specified) $6,804,000 $0 $6,804,000 (none) https://www.newhavenct.gov/government/departments-divisions/office-of-management-budget/annual-city-budgets-audits 759 Connecticut CT City of Norwalk Municipality 2020 Connecticut Enterprise Zone Program General Economic Development Connecticut General Statutes 32-71 Norwalk Property Tax Tax Abatement (no provisions for recapture) $625,285 $0 $625,285 (none) 760 Connecticut CT City of Stamford Municipality 2020 Enterprise Zone Program General Economic Development Connecticut General Statutes Sections 32-70 City of Stamford Property Tax (not specified) (not specified) $707,235 $0 $707,235 (none) https://www.stamfordct.gov/government/administration/annual-reports-and-budgets 761 Connecticut CT City of Waterbury Municipality 2020 Tax Assessment/Stabilization Agreements General Economic Development Connecticut General Statutes Sections 12-65 City of Waterbury Property Tax Freeze assessment (no provisions for recapture) $296,000 $0 $296,000 (none) https://www.waterburyct.org/services/finance/financial-reports 762 Connecticut CT City of West Haven Municipality 2020 Economic Development Incentive Program Job Creation/Retention Connecticut General Statutes 12-265b West Haven Real Property Tax Reduction in assessed value (not specified) $120,906 $0 $120,906 (none) 763 Connecticut CT Connecticut State 2020 Connecticut Neighborhood Assistance Act Credit Program Community development Connecticut General Statutes ¬ß¬ß12-631 through 12-638 State of Connecticut Public Service Tax Tax Credit (not specified) $723,616 $0 $723,616 (none) https://www.osc.ct.gov/reports/index.html 764 Connecticut CT Connecticut State 2020 Connecticut Neighborhood Assistance Act Credit Program Community development Connecticut General Statutes ¬ß¬ß12-631 through 12-638 State of Connecticut Insurance Companies Tax Tax Credit (not specified) $875,991 $0 $875,991 (none) https://www.osc.ct.gov/reports/index.html 765 Connecticut CT Connecticut State 2020 Connecticut Neighborhood Assistance Act Credit Program Community development Connecticut General Statutes ¬ß¬ß12-631 through 12-638 State of Connecticut Corporate Income Tax Tax Credit (not specified) $2,234,321 $0 $2,234,321 (none) https://www.osc.ct.gov/reports/index.html 766 Connecticut CT Connecticut State 2020 The Film, Television, and Digital Media Tax Program Film, TV, and/or media Connecticut General Statutes chapter 207, section 12-217jj State of Connecticut Corporate Income Tax Tax Credit (not specified) $44,116,794 $0 $44,116,794 The program also includes grants and loans https://www.osc.ct.gov/reports/index.html 767 Connecticut CT Connecticut State 2020 The Film, Television, and Digital Media Tax Program Film, TV, and/or media Connecticut General Statutes chapter 207, section 12-217jj State of Connecticut Insurance Companies Tax Tax Credit (not specified) $57,144,410 $0 $57,144,410 The program also includes grants and loans https://www.osc.ct.gov/reports/index.html 768 Connecticut CT Connecticut State 2020 Manufacturing Facility Credit Manufacturing development (not specified) State of Connecticut Corporate Income Tax (not specified) (not specified) $670,422 $0 $670,422 (none) https://www.osc.ct.gov/reports/index.html 769 Connecticut CT Connecticut State 2020 Research and Development Expenditures Research and development (not specified) State of Connecticut Corporate Income Tax (not specified) (not specified) $8,167,248 $0 $8,167,248 (none) https://www.osc.ct.gov/reports/index.html 770 Connecticut CT Connecticut State 2020 Historic Preservation Historic Preservation Connecticut General Statutes ¬ß10-416b State of Connecticut Corporate Income Tax Tax Credit (not specified) $242,665 $0 $242,665 (none) https://www.osc.ct.gov/reports/index.html 771 Connecticut CT Connecticut State 2020 Historic Structures Rehabilitation Historic Preservation Connecticut General Statutes ¬ß10-416a State of Connecticut Public Service Tax Tax Credit (not specified) $733,618 $0 $733,618 (none) https://www.osc.ct.gov/reports/index.html 772 Connecticut CT Connecticut State 2020 Historic Structures Rehabilitation Historic Preservation Connecticut General Statutes ¬ß10-416a State of Connecticut Corporate Income Tax Tax Credit (not specified) $1,808,617 $0 $1,808,617 (none) https://www.osc.ct.gov/reports/index.html 773 Connecticut CT Connecticut State 2020 Historic Preservation Tax Credit Program Historic Preservation Connecticut General Statutes ¬ß10-416c State of Connecticut Public Service Tax Tax Credit (not specified) $3,340,372 $0 $3,340,372 (none) https://www.osc.ct.gov/reports/index.html 774 Connecticut CT Connecticut State 2020 Historic Preservation Tax Credit Program Historic Preservation Connecticut General Statutes ¬ß10-416b State of Connecticut Public Service Tax Tax Credit (not specified) $6,323,395 $0 $6,323,395 (none) https://www.osc.ct.gov/reports/index.html 775 Connecticut CT Connecticut State 2020 Insurance Reinvestment Fund Insurance Connecticut General Statutes Chapter 698 section 38a-88 State of Connecticut Insurance Companies Tax Tax Credit (not specified) $28,428,822 $0 $28,428,822 (none) https://www.osc.ct.gov/reports/index.html 776 Connecticut CT Connecticut State 2020 The Urban and Industrial Sites Reinvestment Tax Program Redevelopment/revitalization Connecticut General Statutes Chapter 578 section 32-9t State of Connecticut Corporate Income Tax Tax Credit (not specified) $2,520,712 $0 $2,520,712 (none) https://www.osc.ct.gov/reports/index.html 777 Connecticut CT Connecticut State 2020 The Urban and Industrial Sites Reinvestment Tax Program Redevelopment/revitalization Connecticut General Statutes Chapter 578 section 32-9t State of Connecticut Insurance Companies Tax Tax Credit (not specified) $4,571,904 $0 $4,571,904 (none) https://www.osc.ct.gov/reports/index.html 778 Connecticut CT Connecticut State 2020 The Urban and Industrial Sites Reinvestment Tax Program Redevelopment/revitalization Connecticut General Statutes Chapter 578 section 32-9t State of Connecticut Public Service Tax Tax Credit (not specified) $18,700,000 $0 $18,700,000 (none) https://www.osc.ct.gov/reports/index.html 779 Delaware DE City of Middletown Municipality 2020 Johnson Controls General Economic Development Section 11 of the Town Charter Town of Middletown Property Tax Tax Abatement (not specified) $25,819 $0 $25,819 (none) 844 Delaware DE City of Middletown Municipality 2020 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) 845 Delaware DE City of Wilmington Municipality 2020 10-Year Abatement of City Real Estate Taxes Construction/rehabilitation City Code Chapter 44 City of Wilmington Real Estate Tax Tax Abatement (not specified) $1,297,123 $0 $1,297,123 (none) https://www.wilmingtonde.gov/government/city-departments/department-of-finance/financial-reports 846 Delaware DE City of Wilmington Municipality 2020 Head Tax Job Creation/Retention 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 847 Delaware DE Delaware State 2020 Historical Preservation Credit Historic Preservation Delaware Code Title 30, Chapter 18, ¬ß1811‚Äì¬ß1817 State of Delaware Bank Franchise Tax; Income Tax Tax Credit (not specified) $15,398,000 $0 $15,398,000 (none) https://accounting.delaware.gov/reports-transparency/ 848 Delaware DE Delaware State 2020 Bank Franchise Tax Job Creation Credit Job Creation/Retention Delaware Code, Title 5, Chapter 11, ¬ß1105(h) & (i) State of Delaware Bank Franchise Tax Tax Credit (not specified) $4,969,000 $0 $4,969,000 (none) https://accounting.delaware.gov/reports-transparency/ 849 Delaware DE Kent County County 2020 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) $94 $0 $94 (none) https://www.co.kent.de.us/finance.aspx 850 District of Columbia DC District of Columbia State 2020 Special Tax Incentive Program - Possessory Interest Tax Construction/rehabilitation DC Code Title 2; Chapter 12; Title 47; Chapter 10; Chapter 46 District of Columbia Possessory Interest Tax Tax Abatement (not specified) $2,015,000 $0 $2,015,000 (none) 874 District of Columbia DC District of Columbia State 2020 Special Tax Incentive Program - Real Property Tax Property improvements DC Code Title 2; Chapter 12; Title 47; Chapter 10; Chapter 46 District of Columbia Real Property Tax Tax Abatement (not specified) $9,903,000 $0 $9,903,000 (none) 875 Florida FL Broward County County 2020 Historic Property Credit Historic Preservation Article VII, Section 3 of the Florida Constitution Broward County Property Tax Tax Exemption (not specified) $134,710 $0 $134,710 (none) https://www.broward.org/Accounting/Pages/Reports.aspx 1045 Florida FL Broward County County 2020 Direct Cash/Job Creation Program Job Creation/Retention Broward County’s Job Growth/Economic Development Incentive Act, Sections 9 1⁄2-50 through 9 1⁄2 55, Broward County County Direct Cash/Job Creation Program (not specified) $89,311 $0 $89,311 Cash incentive https://www.broward.org/Accounting/Pages/Reports.aspx 1046 Florida FL City of Bradenton Municipality 2020 Various Community Redevelopment Agency (CRA) agreements General Economic Development (not specified) Bradenton Property Tax Tax Rebate (not specified) $128,672 $0 $128,672 (none) 1047 Florida FL City of Clearwater Municipality 2020 Economic Development Property Tax Tax Exemptions General Economic Development Chapter 29, Article VII of the Clearwater Code of Ordinances, Article VII, Section 3 of the Constitution of the State of Florida, and Section 196-1995, Florida Statutes Clearwater Personal Property Tax Tax Exemption (not specified) $151,850 $0 $151,850 (none) 1048 Florida FL City of Fort Meyers Municipality 2020 Various Community Redevelopment Agency (CRA) agreements General Economic Development (not specified) Fort Meyers Property Tax Tax Rebate (not specified) $498,957 $0 $498,957 Recipients are listed in a table. 1049 Florida FL City of Gainesville Municipality 2020 Various Community Redevelopment Agency (CRA) agreements Construction/rehabilitation (not specified) Gainesville Property Tax Tax Rebate (not specified) $417,459 $0 $417,459 (none) 1050 Florida FL City of Largo Municipality 2020 Various tax abatement programs General Economic Development Florida State Constitution 3-VII; City Ordinance 22-VI Largo Property Tax Tax Exemption (not specified) $14,279 $0 $14,279 (none) 1051 Florida FL City of Melbourne Municipality 2020 Economic Development Property Tax Tax Exemptions General Economic Development Melbourne City Code, Chapter 54, Article VI,and Section 196.1995 Florida Statutes Melbourne Property Tax Tax Exemption (not specified) $283,441 $0 $283,441 (none) 1052 Florida FL City of Ocala Municipality 2020 Economic Investment Program General Economic Development (not specified) Ocala Property Tax Tax Exemption (not specified) $41,581 $0 $41,581 (none) 1053 Florida FL City of Orlando Municipality 2020 Economic Development Incentives Programs Business attraction/retention/expansion Florida Statute 166.021 City of Orlando Property Tax Tax Rebate (no provisions for recapture) $3,876,965 $0 $3,876,965 (none) https://www.orlando.gov/Our-Government/Records-and-Documents/Financial/Annual-Comprehensive-Financial-Report 1054 Florida FL City of Orlando Municipality 2020 Tax Increment Rebates (TIF) Redevelopment/revitalization Florida Statute 163 Part III City of Orlando Property Tax Tax Increment Financing (TIF) (no provisions for recapture) $382,410 $0 $382,410 (none) https://www.orlando.gov/Our-Government/Records-and-Documents/Financial/Annual-Comprehensive-Financial-Report 1055 Florida FL City of Pensacola Municipality 2020 Economic Development Property Tax Tax Exemption General Economic Development Florida Statute Chapter 196.1995 Pensacola Personal Property Tax; Real Property Tax Tax Abatement (not specified) $228,871 $0 $228,871 (none) 1056 Florida FL City of St. Petersburg Municipality 2020 Economic Development Property Tax Exemption Program General Economic Development City Council Ordinance 51-H City of St. Petersburg Property Tax Tax Rebate (not specified) $2,790 $0 $2,790 (none) https://www.stpete.org/government/departments/finance/index.php#Doc97 1057 Florida FL City of St. Petersburg Municipality 2020 Historic Preservation General Economic Development (not specified) City of St. Petersburg Property Tax Tax Rebate (not specified) $22,524 $0 $22,524 (none) https://www.stpete.org/government/departments/finance/index.php#Doc97 1058 Florida FL City of St. Petersburg Municipality 2020 Qualified Target Industry (QTI) Program Business attraction/retention/expansion Florida Statutes Section 288.106 City of St. Petersburg Corporate Tax; Insurance Premium Tax; Sales and Use Tax; Intangible Personal Property Tax; Emergency Excise Tax; Excise Taxes on Documents; Property Tax Tax Tax refund (N/A - performance-based) $23,305 $0 $23,305 (none) https://www.stpete.org/government/departments/finance/index.php#Doc97 1059 Florida FL City of Tampa Municipality 2020 Qualified Target Industry Program General Economic Development Section 288.106, Florida Statutes. City of Tampa Various Taxes Tax refund matching (N/A - performance-based) $53,812 $0 $53,812 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 1060 Florida FL Florida State 2020 Community Contribution Tax Credit Program Affordable Housing Florida Statutes s. 212.08(5)(p) State of Florida Corporate Income Tax; Insurance Premium Tax; Sales and Use Tax; Tax Credit; 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. $14,000,000 $0 $14,000,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1061 Florida FL Florida State 2020 Contaminated Site Rehababilitation Tax Credit Brownfield rehabilitation Florida Statutes s. 220.1845 and s. 376.30781 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. $28,276,000 $0 $28,276,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1062 Florida FL Florida State 2020 Qualified Target Industry Tax Refund Program Business attraction/retention/expansion Florida Statutes s. 288.106 State of Florida Sales and Use Tax; Corporate Income Tax; Intangible Personal Property Tax; Excise Tax; Property Tax Tax; Insurance Premium Tax; Communication Services Tax Tax Credit; Tax refund Certificate revoked and taxes due; felony charge $19,338,000 $0 $19,338,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1063 Florida FL Florida State 2020 Capital Investment Tax Credit Capital investment Florida Statutes s. 220.191 State of Florida Corporate Income Tax; Premium Tax arising from the project 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. $77,875,000 $0 $77,875,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1064 Florida FL Florida State 2020 Hope Scholarship Credit Educational development Florida Statutes s. 212.1832 and s. 1002.40 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. $68,690,000 $0 $68,690,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1065 Florida FL Florida State 2020 Scholarship Funding Organizations Educational development Florida Statutes s. 1002.395 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. $426,719,000 $0 $426,719,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1066 Florida FL Florida State 2020 Florida Renew Tech Credit Energy production Florida Statutes s. 220.192 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. $10,935,000 $0 $10,935,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1067 Florida FL Florida State 2020 Florida Renew Production Credit Energy production Florida Statutes s. 220.193 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. $21,269,000 $0 $21,269,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1068 Florida FL Florida State 2020 Entertainment Industry Sales Tax Exemption Program Film, TV, and/or media Florida Statutes 288.1258 State of Florida Sales and Use Tax Tax Exemption Certificate revoked and taxes due $16,070,000 $0 $16,070,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1069 Florida FL Florida State 2020 Entertainment Industry Financial Incentive Program Film, TV, and/or media Florida Statutes s. 288.1254 State of Florida Corporate Income Tax; Sales and Use Tax Tax Credit Certificate revoked and taxes due $20,931,000 $0 $20,931,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1070 Florida FL Florida State 2020 Other Tax Abatement Program Under $5 Million (including EZ) General Economic Development multiple State of Florida multiple Multiple 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. $16,800,000 $0 $16,800,000 These include: the Florida AMT Credit, Enterprise Zone Property Credit, State Housing Credit, Rural Job Tax Credit Program, Hazardous Waste Facility Credit, Emergency Excise Tax Credit, Brownfield Redevelopment Bonus Tax Refund, ROA Building Materials Sales Tax Refund, Semi-Conductor Defense and Space Technology Tax Exemption, and the Urban High-Crime Area Job Tax Credit Program https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1071 Florida FL Florida State 2020 Enterprise Zone (EZ) Job Credit Job Creation/Retention Florida Statutes s. 220.181 State of Florida Corporate Income Tax; Sales 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. $9,193,000 $0 $9,193,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1072 Florida FL Florida State 2020 New Markets Development Program Job Creation/Retention Florida Statutes s. 288.9916 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. $28,453,000 $0 $28,453,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1073 Florida FL Florida State 2020 Research and Development Tax Credit Research and development Florida Statutes s. 220.196 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. $17,234,000 $0 $17,234,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1074 Florida FL Hillsborough County County 2020 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. $411,262 $0 $411,262 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 1075 Florida FL Hillsborough County County 2020 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. $635,000 $0 $635,000 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 1076 Florida FL Orange County County 2020 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) $25,702 $0 $25,702 (none) https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/ 1077 Florida FL Orange County County 2020 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) $515,460 $0 $515,460 Darden Restaurants https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/ 1078 Florida FL Orange County County 2020 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) $62,797 $0 $62,797 (none) https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/ 1079 Florida FL Palm Beach County County 2020 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. $983,401 $0 $983,401 (none) https://www.mypalmbeachclerk.com/departments/finance/county-financial-information/comprehensive-annual-financial-report 1080 Florida FL Palm Beach County County 2020 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. $260,595 $0 $260,595 (none) https://www.mypalmbeachclerk.com/departments/finance/county-financial-information/comprehensive-annual-financial-report 1081 Georgia GA City of Alpharetta Municipality 2020 Various Agreements General Economic Development (not specified) Alpharetta (Development Authority); Fulton County (Development Authority) Property Tax (not specified) (not specified) $49,966 $0 $49,966 (none) 1464 Georgia GA City of Atlanta Municipality 2020 Atlanta Development Authority d/b/a Invest Atlanta Business attraction/retention/expansion Development Authorities Law of the State of Georgia, under Title 36 Chapter 62 of the Official Code of Georgia Annotated City of Atlanta Property Tax Tax Exemption (no provisions for recapture) $1,317,761 $0 $1,317,761 Invest Atlanta can immediately return title to a company for a non-performing project https://www.atlantaga.gov/government/departments/finance/controller 1465 Georgia GA City of Atlanta Municipality 2020 Various agreements entered into by Fulton County (not specified) (not specified) County of Fulton Property Tax (not specified) (not specified) $6,700,000 $0 $6,700,000 (none) https://www.atlantaga.gov/government/departments/finance/controller 1466 Georgia GA City of Augusta Municipality 2020 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) $252,334 $0 $252,334 (none) https://www.augustaga.gov/149/Financial-Statements 1467 Georgia GA City of Augusta Municipality 2020 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 $1,830,345 $0 $1,830,345 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 1468 Georgia GA City of Augusta Municipality 2020 Economic Development Authority General Economic Development (not specified) Augusta Economic Development Authority (AEDA) Property Tax (not specified) (not specified) $3,370,349 $0 $3,370,349 Taxes abated by the Augusta Economic Development Authority (AEDA) , reported by Augusta https://www.augustaga.gov/149/Financial-Statements 1469 Georgia GA City of Columbus Municipality 2020 Industrial Revenue Bond Program Business attraction/retention/expansion City Ordinance #72-76 as authorized by Senate Bill 120 Columbus Property Tax Industrial development bonds (PILOTs) (not specified) $7,661,624 $0 $7,661,624 (none) https://www.columbusga.gov/finance/accounting.htm 1470 Georgia GA City of Columbus Municipality 2020 Conservation Use Valuation Assessment Conservation of farmland, forest, open space, or water City Code Section 48-5-7.4 Columbus Property Tax Reduction in assessed value (not specified) $459,105 $0 $459,105 (none) https://www.columbusga.gov/finance/accounting.htm 1471 Georgia GA City of Columbus Municipality 2020 Enterprise Zone Program Job Creation/Retention City Code Section 36-88-3 Columbus Property Tax Tax Exemption (not specified) $53,884 $0 $53,884 (none) https://www.columbusga.gov/finance/accounting.htm 1472 Georgia GA City of Macon-Bibb Municipality 2020 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. $74,886,258 $0 $74,886,258 (none) 1473 Georgia GA City of Marietta Municipality 2020 Development Authority agreement General Economic Development (not specified) Marietta (Development Authority) Property Tax (not specified) (not specified) $32,265 $0 $32,265 (none) 1474 Georgia GA City of Savannah Municipality 2020 Enterprise Zones Job Creation/Retention Official Code of Georgia Annotated 36-88-1 City of Savannah Property Tax Tax Exemption (not specified) $165,264 $0 $165,264 (none) https://www.savannahga.gov/DocumentCenter/Index/167 1475 Georgia GA City of Valdosta Municipality 2020 Various tax abatement programs Business attraction/retention/expansion (not specified) Valdosta-Lowndes County (Development Authority) Property Tax Tax Abatement (not specified) $16,506 $0 $16,506 (none) 1476 Georgia GA Cobb County County 2020 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. $1,553,495 $0 $1,553,495 entered into by Development Authority of Cobb County https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports 1477 Georgia GA Cobb County County 2020 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. $1,714,556 $0 $1,714,556 entered into by Development Authority of Cobb County https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports 1478 Georgia GA Cobb County Board of Education School District 2020 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. $324,426 $0 $324,426 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 1479 Georgia GA Cobb County Board of Education School District 2020 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. $790,471 $0 $790,471 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 1480 Georgia GA Cobb County Board of Education School District 2020 Greenstone Encore Center 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. $459,733 $0 $459,733 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 1481 Georgia GA Cobb County Board of Education School District 2020 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. $567,000 $0 $567,000 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 1482 Georgia GA Cobb County Board of Education School District 2020 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. $910,960 $0 $910,960 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 1483 Georgia GA DeKalb County County 2020 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. $6,566,325 $0 $6,566,325 (none) https://www.dekalbcountyga.gov/finance/financial-reports 1484 Georgia GA DeKalb County Board of Education School District 2020 Various Property Tax Abatement Agreements General Economic Development (not specified) DeKalb County Property Tax (not specified) (not specified) $18,383,191 $0 $18,383,191 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. No individual abatement agreements exceeded 10 percent of the total amount abated. https://www.dekalbschoolsga.org/leadership/ 1485 Georgia GA Fulton County County 2020 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 $443,000 $0 $443,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1486 Georgia GA Fulton County County 2020 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. $487,000 $0 $487,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1487 Georgia GA Fulton County County 2020 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 $9,486,000 $0 $9,486,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1488 Georgia GA Fulton County County 2020 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 1489 Georgia GA Fulton County County 2020 Various Agreements by City of Sandy Springs (not specified) (not specified) City of Sandy Springs, Georgia Property Tax (not specified) (not specified) $309,000 $0 $309,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1490 Georgia GA Fulton County County 2020 Various Agreements by City of Alpharetta (not specified) (not specified) City of Alpharetta, Georgia Property Tax (not specified) (not specified) $391,000 $0 $391,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1491 Georgia GA Fulton County County 2020 Various Agreements by City of Atlanta (not specified) (not specified) City of Atlanta, Georgia Property Tax (not specified) (not specified) $881,000 $0 $881,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1492 Georgia GA Fulton County Board of Education School District 2020 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) $6,698,501 $0 $6,698,501 Entered into by county/town/city Development Authority. https://www.fultonschools.org/Page/2989 1493 Georgia GA Gwinnett County County 2020 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. $1,187,678 $0 $1,187,678 entered into by Gwinnett County Development Authority https://www.gwinnettcounty.com/web/gwinnett/home/citizenfinanceguide/financialdocuments/comprehensiveannualfinancialreports 1494 Hawaii HI City and County of Honolulu City/County 2020 Low Income Rental Housing Exemption Affordable Housing Revised Ordinance of Honolulu Section 8-10.20 Honolulu, Hawaii Property Tax (not specified) Rollback taxes, penalty, and interest $14,040,000 $0 $14,040,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1617 Hawaii HI City and County of Honolulu City/County 2020 Dedicated Land in Urban Districts Conservation of farmland, forest, open space, or water Revised Ordinance of Honolulu Section 8-10.13 Honolulu, Hawaii Property Tax (not specified) Rollback taxes, penalty, and interest $55,000 $0 $55,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1618 Hawaii HI City and County of Honolulu City/County 2020 Dedicated Agricultural or Vacant Agricultural Land Conservation of farmland, forest, open space, or water Revised Ordinance of Honolulu Section 8-7.3 Honolulu, Hawaii Property Tax (not specified) Rollback taxes, penalty, and interest $11,504,000 $0 $11,504,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1619 Hawaii HI City and County of Honolulu City/County 2020 Commercial Property Historical Dedication Historic Preservation Revised Ordinance of Honolulu Section 8-10.30 Honolulu, Hawaii Property Tax (not specified) Rollback taxes, penalty, and interest $382,000 $0 $382,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1620 Hawaii HI City and County of Honolulu City/County 2020 Residential Property Historical Dedication Historic Preservation Revised Ordinance of Honolulu Section 8-10.22 Honolulu, Hawaii Property Tax (not specified) Rollback taxes, penalty, and interest $4,108,000 $0 $4,108,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1621 Hawaii HI City and County of Honolulu City/County 2020 Central Kakaako Industrial Zone Limited Development Exemption Industrial development Revised Ordinance of Honolulu Section 8-10.34 Honolulu, Hawaii Property Tax (not specified) Rollback taxes, penalty, and interest $1,068,000 $0 $1,068,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1622 Hawaii HI Hawaii County County 2020 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) $14,035 $0 $14,035 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1623 Hawaii HI Hawaii County County 2020 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) $828,907 $0 $828,907 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1624 Hawaii HI Hawaii County County 2020 Enterprise Zone General Economic Development Section 19-89.3 of the Hawaii County Statutory Code Hawaii County Property Tax Tax Exemption (not specified) $3,638 $0 $3,638 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1625 Hawaii HI Hawaii County County 2020 Historic Residential Dedication Historic Preservation Section 19-89 of the Hawaii County Statutory Code Hawaii County Property Tax Tax Exemption (not specified) $241,000 $0 $241,000 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1626 Hawaii HI Hawaii County County 2020 Low & Moderare Income Housing Housing Section 19-87 of the Hawaii County Statutory Code Hawaii County Property Tax Tax Exemption (not specified) $28,817,799 $0 $28,817,799 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1627 Hawaii HI Kaua'i County County 2020 Other Abatements (not specified) (not specified) Kaua'I County Property Tax (not specified) (not specified) $109,878 $0 $109,878 (none) https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports 1628 Hawaii HI Kaua'i County County 2020 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) $8,181,370 $0 $8,181,370 (none) https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports 1629 Hawaii HI Kaua'i County County 2020 Historic Property Dedication Exemption Historic Preservation Section 5A-11.20 of the K.C.C Kaua'I County Property Tax Tax Abatement (not specified) $194,706 $0 $194,706 (none) https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports 1630 Hawaii HI Kaua'i County County 2020 Low/Moderate Income Housing Exemption Housing Section 5A-11.20 of the K.C.C Kaua'I County Property Tax Tax Abatement (not specified) $533,007 $0 $533,007 (none) https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports 1631 Hawaii HI Maui County County 2020 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) $5,600,000 $0 $5,600,000 (none) https://www.mauicounty.gov/1827/Annual-Comprehensive-Financial-Report-AC 1632 Idaho ID Bannock County County 2020 Various Property Tax Abatement Agreements General Economic Development Idaho Code 63-602NN Bannock County Property Tax Reduction in assessed value (not specified) $787,116 $0 $787,116 Agreements include Amy's Kitchen, Western States, Great Western Malting, and ON Semiconductors https://www.bannockcounty.us/auditor/ 1688 Idaho ID City of Caldwell Municipality 2020 Idaho Code 63-602NN Tax Exemption Industrial development Idaho Code 63-602NN Canyon County Property Tax Tax Exemption (not specified) $21,660 $0 $21,660 Agreements entered into by Canyon County https://www.cityofcaldwell.org/departments/finance/finance-documents 1689 Idaho ID Idaho State 2020 Idaho Business Advantage Business attraction/retention/expansion Idaho Code Sections 63-4401 through 63-4409 State of Idaho Corporate Income Tax; Sales and Use Tax Tax Credit; Tax Rebate In the event that any person to whom a Tax Credit allowed by Idaho Code Sections 63-4403, 63-4404 or 63-4405, fails to meet the tax incentive criteria, the full amount of the credit shall be subject to recapture by the commission. $451,325 $0 $451,325 (none) https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx 1690 Idaho ID Idaho State 2020 Tax Reimbursement Incentives Job Creation/Retention Idaho Code Sections 67-4737 through 67-4744 State of Idaho Business Income Tax; Sales Tax; Payroll Tax Tax Credit (not specified) $1,767,201 $0 $1,767,201 (none) https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx 1691 Idaho ID Idaho State 2020 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. $1,250,216 $0 $1,250,216 (none) https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx 1692 Idaho ID Idaho State 2020 Sales Tax Rebate Transportation Idaho Code Section 63-3641 State of Idaho Sales Tax Tax Rebate (not specified) $4,480,955 $0 $4,480,955 (none) https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx 1693 Idaho ID Pocatello-Chubbuck School District #25 School District 2020 Various Tax Abatement Agreements Business attraction/retention/expansion Idaho Code 63-602NN Pocatello-Chubbuck School District #25, Idaho Property Tax Tax Exemption (not specified) $456,000 $0 $456,000 See ACFR for recipient names https://www.sd25.us/district/idaho-transparency-laws 1694 Illinois IL Chicago Public Schools School District 2020 Class 6b-7a-7b-9 Abatements General Economic Development (not specified) Cook County, IL Property Tax Tax Exemption (not specified) $39,400,000 $0 $39,400,000 (none) https://www.cps.edu/about/finance/annual-financial-report/ 1980 Illinois IL City of Chicago Municipality 2020 Agreement with the Boeing Company Business attraction/retention/expansion (not specified) City of Chicago Real Estate Tax Tax Rebate Agreement termination $1,780,000 $0 $1,780,000 (none) https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html 1981 Illinois IL City of Chicago Municipality 2020 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) $67,300,000 $0 $67,300,000 (none) https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html 1982 Illinois IL City of Chicago Municipality 2020 Various Cook County Tax Abatement Programs Redevelopment/revitalization (not specified) Cook County Property Tax Reduction in assessed value (not specified) $19,400,000 $0 $19,400,000 (none) https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html 1983 Illinois IL City of Joliet Municipality 2020 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) $40,666 $0 $40,666 (none) https://www.joliet.gov/government/departments/finance 1984 Illinois IL City of Joliet Municipality 2020 Tax Increment Financing (TIF) General Economic Development Illinois Tax Increment Redevelopment Allocation Act City of Joliet Property Tax Tax Increment Financing (TIF) (not specified) $452,620 $0 $452,620 (none) https://www.joliet.gov/government/departments/finance 1985 Illinois IL City of Joliet Municipality 2020 Sales Tax Rebate General Economic Development Illinois Compiled Statutes (Economic Incentive Agreements) City of Joliet Sales Tax Tax Rebate (not specified) $643,959 $0 $643,959 (none) https://www.joliet.gov/government/departments/finance 1986 Illinois IL City of Schaumburg Municipality 2020 Tax Increment Financing Capital investment (not specified) Schaumburg Property Tax Tax Rebate (not specified) $3,833,423 $0 $3,833,423 Amount is the liability 1987 Illinois IL City of Schaumburg Municipality 2020 Class 6B Incentive Program Industrial development (not specified) Cook County Property Tax Reduction in assessed value (not specified) $9,842,784 $0 $9,842,784 (none) 1988 Illinois IL City of Springfield Municipality 2020 Sales Tax Rebate Agreement General Economic Development Sales Tax Rebate Agreement- ordinance 077-02-19 Springfield Sales Tax Tax Rebate (not specified) $3,079 $0 $3,079 (none) 1989 Illinois IL City of Springfield Municipality 2020 Annexation Agreement General Economic Development Annexation Agreement- ordinance 260-06-18; Springfield Sales Tax Tax Rebate (not specified) $14,263 $0 $14,263 (none) 1990 Illinois IL City of Tinley Park Municipality 2020 Various tax abatement programs General Economic Development (not specified) Tinley Park Sales Tax; Property Tax (not specified) (not specified) $738,689 $0 $738,689 Only cumulative amounts paid are reported for some agreements. 1991 Illinois IL Cook County County 2020 Various Property Tax Incentives Construction/rehabilitation (not specified) Cook County, Illinois Property Tax Reduction in assessed value (not specified) $14,500,000 $0 $14,500,000 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 1992 Illinois IL Illinois State 2020 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. $51,000,000 $0 $51,000,000 Reduced amounts shared with local governments by $269 million http://www.auditor.illinois.gov/audit-reports/Comptroller-Internal-Controls-and-Compliance.asp 1993 Illinois IL Illinois State 2020 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. $147,000,000 $0 $147,000,000 Reduced amounts shared with local governments by $8.4 million http://www.auditor.illinois.gov/audit-reports/Comptroller-Internal-Controls-and-Compliance.asp 1994 Indiana IN Allen County County 2020 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 $1,261,000 $0 $1,261,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2155 Indiana IN Allen County County 2020 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 $1,974,000 $0 $1,974,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2156 Indiana IN Allen County County 2020 County TIF Commitments TIF (not specified) Allen County Property Tax Tax Increment Financing (TIF) (not specified) $639,812 $0 $639,812 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2157 Indiana IN Allen County County 2020 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 2158 Indiana IN Allen County County 2020 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) $3,000 $0 $3,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2159 Indiana IN Allen County County 2020 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) $5,000 $0 $5,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2160 Indiana IN Allen County County 2020 Various agreements entered into by City of Grabil General Economic Development Indiana Code (IC) 6-1.1-12.1-18 Grabil Property Tax (not specified) (not specified) $11,000 $0 $11,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2161 Indiana IN Allen County County 2020 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) $37,000 $0 $37,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2162 Indiana IN Allen County County 2020 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) $169,000 $0 $169,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2163 Indiana IN Allen County County 2020 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) $1,286,000 $0 $1,286,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2164 Indiana IN Allen County County 2020 Allen County Library Abatements from various jurisdictions General Economic Development (not specified) Various, see ACFR Property Tax (not specified) (not specified) $1,719,734 $0 $1,719,734 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2165 Indiana IN City of Fort Wayne Municipality 2020 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. $1,417,470 $0 $1,417,470 (none) https://www.cityoffortwayne.org/controllers-office.html 2166 Indiana IN City of Fort Wayne Municipality 2020 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. $2,371,940 $0 $2,371,940 (none) https://www.cityoffortwayne.org/controllers-office.html 2167 Indiana IN City of Indianapolis Municipality 2020 Real Property Tax Abatement General Economic Development I.C. 6-1.1-12.1 City of Indianapolis Real Property Tax Tax Abatement (not specified) $2,076,000 $0 $2,076,000 (none) https://www.indy.gov/activity/annual-financial-reports 2168 Indiana IN City of Indianapolis Municipality 2020 Personal Property Tax Abatement Manufacturing development I.C. 6-1.1-12.1 City of Indianapolis Personal Property Tax Tax Abatement (not specified) $2,717,000 $0 $2,717,000 (none) https://www.indy.gov/activity/annual-financial-reports 2169 Indiana IN City of South Bend Municipality 2020 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) $2,147,799 $0 $2,147,799 (none) http://docs.southbendin.gov/WebLink/Browse.aspx?dbid=0&startid=6603&row=1&cr=1 2170 Indiana IN Indiana State 2020 Venture Capital Investment Credit Capital investment Indiana Code 6-3.1-24 State of Indiana Income Tax; Financial Institutions Tax; Insurance Premium Tax; Retail and Use 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 6-3.1-24. $6,851,000 $0 $6,851,000 (none) https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2171 Indiana IN Indiana State 2020 Neighborhood Assistance Program Credit Community development Indiana Code 6-3.1-9 State of Indiana Income Tax; Financial Institutions Tax Tax Credit (not specified) $1,619,000 $0 $1,619,000 Corporate Income Tax abatements are non-disclosable per Indiana Code 6-8.1-7-2 https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2172 Indiana IN Indiana State 2020 Industrial Recovery Credit Construction/rehabilitation Indiana Code 6-3.1-11 State of Indiana Income Tax; Financial Institutions Tax; Insurance Premium 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 6-3.1-11 $8,774,498 $0 $8,774,498 (none) https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2173 Indiana IN Indiana State 2020 Hoosier Business Investment Credit Job Creation/Retention Indiana Code 6-3.1-26 State of Indiana Income Tax; Financial Institutions Tax; Insurance Premium 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 6-3.1-26 $1,253,000 $0 $1,253,000 Corporate Income Tax abatements are non-disclosable per Indiana Code 6-8.1-7-2 https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2174 Indiana IN Indiana State 2020 Coal Gasification Technology Investment Credit Job Creation/Retention Indiana Code 6-3.1-29 State of Indiana Income Tax; Financial Institutions Tax; Insurance Premium Tax; Utility Receipts 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 (none) https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2175 Indiana IN Indiana State 2020 Economic Development for a Growing Economy (EDGE) Credit Job Creation/Retention Indiana Code 6-3.1-13 State of Indiana Income Tax; Financial Institutions Tax; Insurance Premium 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 6-3.1-13 $57,201,000 $0 $57,201,000 (none) https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2176 Indiana IN Indiana State 2020 Research Expense Credit Research and development Indiana Code 6-3.1-14 State of Indiana 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 6-3.1-4. $94,077,000 $0 $94,077,000 (none) https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2177 Indiana IN Marion County County 2020 Vacant Building Abatement Job Creation/Retention IC 6-1.1-12.1 City of Indianapolis Real Property Tax Tax Abatement (not specified) $2,430 $0 $2,430 Agreements entered into by the City of Indianpois https://www.indy.gov/activity/annual-financial-reports 2178 Indiana IN Marion County County 2020 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) $1,493,313 $0 $1,493,313 Agreements entered into by the City of Indianpois https://www.indy.gov/activity/annual-financial-reports 2179 Indiana IN Marion County County 2020 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) $1,140,875 $0 $1,140,875 Agreements entered into by the City of Indianpois https://www.indy.gov/activity/annual-financial-reports 2180 Indiana IN St. Joseph County County 2020 Various Abatement Agreements Property improvements (not specified) St. Joseph, IN Real Property Tax; Personal Property Taxl Business Personal Property (not specified) (not specified) $5,303,250 $0 $5,303,250 Includes agreements with St. Joseph Shared Assets LLC, Allar Associates, Jt. Joseph Energy Center LLC https://www.sjcindiana.com/1308/Annual-Financial-Reports 2181 Iowa IA Ames Municipality 2020 Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF) General Economic Development Chapters 15A and 403 of the Code of Iowa Ames Property Tax Tax Rebate (not specified) $296,303 $0 $296,303 (none) 2832 Iowa IA Black Hawk County County 2020 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) $726,833 $0 $726,833 Includes agreements with Cedar Falls, Evansdale, Hudson, and Waterloo https://www.blackhawkcounty.iowa.gov/687/Comprehensive-Annual-Financial-Reports-a 2833 Iowa IA Cedar Rapids Community School District School district 2020 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) $1,958,364 $992,461 $965,903 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/ 2834 Iowa IA City of Ankeny Municipality 2020 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) $417,502 $0 $417,502 (none) https://www.ankenyiowa.gov/our-city/departments/finance/annual-financial-reports 2835 Iowa IA City of Ankeny Municipality 2020 Urban Revitalization Tax Exemptions Program Redevelopment/revitalization Chapter 404 of the Code of Iowa Ankeny Property Tax Tax Exemption (not specified) $3,053 $0 $3,053 (none) https://www.ankenyiowa.gov/our-city/departments/finance/annual-financial-reports 2836 Iowa IA City of Cedar Rapids Municipality 2020 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) $4,096,213 $0 $4,096,213 City provides rebate after developers meet the terms of the agreements https://cedar-rapids.org/local_government/departments_a_-_f/finance/cafr.php 2837 Iowa IA City of Davenport Municipality 2020 Sales Tax Abatements General Economic Development Chapter 423B of the Code of Iowa Davenport Sales Tax Tax Rebate (not specified) $109,000 $0 $109,000 (none) https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports 2838 Iowa IA City of Davenport Municipality 2020 Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF) General Economic Development Chapters 15A and 403 of the Code of Iowa Davenport Property Tax Tax Rebate (not specified) $2,740,000 $0 $2,740,000 (none) https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports 2839 Iowa IA City of Davenport Municipality 2020 Various tax abatement programs Tourism development (not specified) Davenport Hotel/Motel Tax Tax Rebate (not specified) $333,000 $0 $333,000 (none) https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports 2840 Iowa IA City of Des Moines Municipality 2020 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 $5,428,704 $0 $5,428,704 (none) https://www.dsm.city/departments/finance/cafr.php 2841 Iowa IA City of Sioux City Municipality 2020 Enterprise Zones General Economic Development Chapters 15E of the Code of Iowa Sioux City Property Tax Tax Exemption (not specified) $125,198 $0 $125,198 (none) https://www.sioux-city.org/government/departments-a-f/finance/accounting 2842 Iowa IA City of Sioux City Municipality 2020 Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF) General Economic Development Chapters 15A and 403 of the Code of Iowa Sioux City Property Tax Tax Rebate (not specified) $773,030 $0 $773,030 (none) https://www.sioux-city.org/government/departments-a-f/finance/accounting 2843 Iowa IA Council Bluff Municipality 2020 Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF) General Economic Development Chapters 15A and 403 of the Code of Iowa Council Bluff Property Tax Tax Rebate (not specified) $1,449,678 $0 $1,449,678 (none) 2844 Iowa IA Council Bluffs Municipality 2020 Various tax abatement programs Tourism development (not specified) Council Bluffs Hotel/Motel Tax (not specified) (not specified) $680,000 $0 $680,000 (none) 2845 Iowa IA Davenport Community School District School district 2020 Urban Renewal and Economic Development Projects General Economic Development (not specified) Blue Grass IA; Davenport, IA; Walcott IA Property Tax (not specified) (not specified) $670,378 $300,262 $370,116 State reimbursement for the district is displayed under the costliest entry and included in tabulation for this locality. https://www.davenportschools.org/departments/departments/finance-department/comprehensive-annual-financial-report-cafr/ 2846 Iowa IA Des Moines Independent Community School District School district 2020 Passive Tax Abatemetnts:Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Des Moines; City of Pleasant Hill Property Tax (not specified) (not specified) $6,359,377 $2,144,512 $4,214,865 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/ 2847 Iowa IA Dubuque Municipality 2020 Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF) General Economic Development Chapters 15A and 403 of the Code of Iowa Dubuque Property Tax Tax Rebate (not specified) $2,454,454 $0 $2,454,454 (none) 2848 Iowa IA Iowa State 2020 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) $20,795,000 $0 $20,795,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2849 Iowa IA Iowa State 2020 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) $4,067,000 $0 $4,067,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2850 Iowa IA Iowa State 2020 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) $3,584,000 $0 $3,584,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2851 Iowa IA Iowa State 2020 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) $6,057,000 $0 $6,057,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2852 Iowa IA Iowa State 2020 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) $5,476,000 $0 $5,476,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2853 Iowa IA Iowa State 2020 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) $48,883,000 $0 $48,883,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2854 Iowa IA Iowa State 2020 Targeted Jobs Tax Credit from Withholding Job Creation/Retention Iowa Code Section 403.19A State of Iowa Withholding Taxes Tax Credit (not specified) $5,577,000 $0 $5,577,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2855 Iowa IA Iowa State 2020 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) $27,066,000 $0 $27,066,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2856 Iowa IA Iowa State 2020 Iowa Industrial New Jobs Training Program Job Creation/Retention Iowa Code Chapter 260E State of Iowa Withholding Taxes Tax Credit (not specified) $36,868,000 $0 $36,868,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2857 Iowa IA Iowa State 2020 Accelerated Career Education Program Workforce development Iowa Code Chapter 260G State of Iowa Withholding Taxes Tax Credit (not specified) $4,409,000 $0 $4,409,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2858 Iowa IA Iowa City Municipality 2020 Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF) General Economic Development Chapters 15A and 403 of the Code of Iowa Iowa City Property Tax Tax Rebate (not specified) $597,327 $0 $597,327 (none) 2859 Iowa IA Iowa City Community School District School district 2020 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) $1,585,555 $654,160 $931,395 The State of Iowa reimburses the District an amount equivalent to the increment of valuation on which property tax is divided times $5.40 per $1,000 of taxable valuation. https://www.iowacityschools.org/Page/13427 2860 Iowa IA Johnson County County 2020 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) $781,032 $0 $781,032 Includes agreements with Tiffin, Solon, Coralville, Lone Tree, North Liberty, and Oxford https://www.johnsoncountyiowa.gov/finance/audit-financial-reports 2861 Iowa IA Linn County County 2020 Passive Tax Abatements: Urban renewal and economic development projects of other entities General Economic Development (not specified) Multiple Property Tax (not specified) (not specified) $1,922,827 $0 $1,922,827 Includes agreements entered into by Cedar Rapids, Central City, Hiawatha, Lisbon, Marion https://www.linncountyiowa.gov/Archive.aspx?AMID=36 2862 Iowa IA Polk County County 2020 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) $806,424 $0 $806,424 (none) https://www.polkcountyiowa.gov/county-auditor/central-accounting/comprehesive-annual-financial-report/ 2863 Iowa IA Polk County County 2020 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) $7,629,866 $0 $7,629,866 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/ 2864 Iowa IA Scott County County 2020 Passive Tax Abatements: Urban renewal and economic development projects of other entities General Economic Development (not specified) Multiple Property Tax (not specified) (not specified) $1,774,256 $0 $1,774,256 Includes agreements entered into by Bettendorf, Davenport, LeClaire, Princeton, and walcott https://www.scottcountyiowa.gov/administration/annual-comprehensive-financial-reports 2865 Iowa IA Sioux City Community School District School district 2020 Urban Renewal and Economic Development Projects General Economic Development (not specified) Sioux City IA Property Tax (not specified) (not specified) $222,653 $86,509 $136,144 (none) https://www.siouxcityschools.org/departments/finance/comprehensive-annual-financial-reports/ 2866 Iowa IA Waterloo Municipality 2020 Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF) General Economic Development Chapters 15A and 403 of the Code of Iowa Waterloo Property Tax Tax Rebate (not specified) $2,755,374 $0 $2,755,374 (none) 2867 Iowa IA West Des Moines Municipality 2020 Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF) General Economic Development Chapters 15A and 403 of the Code of Iowa West Des Moines Property Tax Tax Rebate (not specified) $1,222,212 $0 $1,222,212 (none) 2868 Kansas KS Blue Valley Unified School District 229 School District 2020 Tax Increment Financing (TIF) General Economic Development (not specified) City of Overland Park, Kansas Property Tax Reduction in assessed value (not specified) $1,142,240 $0 $1,142,240 CAFR Provides breakdown by named recipients https://www.bluevalleyk12.org/Page/34299 3129 Kansas KS City of Olathe Municipality 2020 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) $4,677,649 $0 $4,677,649 CAFR notes specific agreements https://www.olatheks.org/government/finance-services/financial-reports 3130 Kansas KS City of Olathe Municipality 2020 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) $1,120,065 $0 $1,120,065 CAFR notes specific agreements https://www.olatheks.org/government/finance-services/financial-reports 3131 Kansas KS City of Overland Park Municipality 2020 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 $887,985 $0 $887,985 CAFR includes names of companies, project descirptions, commitments, and amount of taxes abated. https://www.opkansas.org/city-government/departments/finance-administration/ 3132 Kansas KS City of Overland Park Municipality 2020 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) $758,870 $0 $758,870 (none) https://www.opkansas.org/city-government/departments/finance-administration/ 3133 Kansas KS City of Overland Park Municipality 2020 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) $384,160 $0 $384,160 (none) https://www.opkansas.org/city-government/departments/finance-administration/ 3134 Kansas KS City of Topeka Municipality 2020 Neighborhood Revitalization Program General Economic Development K.S.A. 12-117 Shawnee, County, KS Property Tax Tax Abatement (not specified) $3,354,512 $0 $3,354,512 (none) https://www.topeka.org/finance/financial-reports/annual-reports/ 3135 Kansas KS City of Topeka Municipality 2020 Neighborhood Revitalization Program Housing Section 13 of Article 11 of the Kansas Constitution City of Topeka Property Tax Tax rebate (not specified) $782,976 $0 $782,976 (none) https://www.topeka.org/finance/financial-reports/annual-reports/ 3136 Kansas KS City of Wichita Municipality 2020 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‚Äôs 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. $5,800,000 $0 $5,800,000 (none) https://www.wichita.gov/Finance/Pages/FinancialDocs.aspx 3137 Kansas KS City of Wichita Municipality 2020 Community Improvements Districts (CID) Program Community development Community Improvement District Act City of Wichita Sales Tax Tax diversion (not specified) $1,280,000 $0 $1,280,000 (none) https://www.wichita.gov/Finance/Pages/FinancialDocs.aspx 3138 Kansas KS City of Wichita Municipality 2020 Economic Development Exemptions (EDX) Program Manufacturing development Kansas Constitution Article 11, Section 13 City of Wichita Property Tax Tax Exemption Pursuant to the City‚Äôs 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. $623,000 $0 $623,000 (none) https://www.wichita.gov/Finance/Pages/FinancialDocs.aspx 3139 Kansas KS Johnson County County 2020 industrial and office development General Economic Development (not specified) Multiple cities Property Tax Tax abatement (not specified) $5,917,482 $0 $5,917,482 CAFR includes city-specific details about taxes abated by other jurisdictions https://www.jocogov.org/department/financial-management-and-administration/accounting-and-reports 3140 Kansas KS Johnson County County 2020 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) $56,490 $0 $56,490 (none) https://www.jocogov.org/department/financial-management-and-administration/accounting-and-reports 3141 Kansas KS Kansas State 2020 STAR Bonds General Economic Development K.S.A. 12-17,160 through 12-17,179 State of Kansas Sales Tax (not specified) (not specified) $35,700,000 $0 $35,700,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3142 Kansas KS Kansas State 2020 Economic development agreements: Montgomery County General Economic Development (not specified) Montgomery County Property Tax (not specified) (not specified) $13,200,000 $0 $13,200,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3143 Kansas KS Kansas State 2020 Economic development agreements: Brown County General Economic Development (not specified) Brown County Property Tax (not specified) (not specified) $6,900,000 $0 $6,900,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3144 Kansas KS Kansas State 2020 Industrial Revenue Bond: Johnson County General Economic Development (not specified) Johnson County Property Tax (not specified) (not specified) $3,100,000 $0 $3,100,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3145 Kansas KS Kansas City Municipality 2020 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) $3,693,819 $0 $3,693,819 CAFR is published jointly by Kansas City and Wyandotte County https://www.wycokck.org/Departments/Finance/Accounting 3146 Kansas KS Olathe Unified School District 233 School District 2020 Property Tax Abatement Programs General Economic Development (not specified) City of Olathe; City of Lenexa Property Tax Tax Abatement (not specified) $3,582,799 $0 $3,582,799 (none) https://www.olatheschools.org/Page/8989 3147 Kansas KS Sedgwick County County 2020 Exempt Industrial Revenue Bonds (IRB) General Economic Development Kansas Statutes Annotated 79-213 Sedwig County Property Tax Tax Exemption (not specified) $6,610,799 $0 $6,610,799 (none) https://www.sedgwickcounty.org/finance/financial-reports/annual-comprehensive-financial-reports/ 3148 Kansas KS Sedgwick County County 2020 Economic Development Exemptions (EDX) General Economic Development Article 11, Section 13 Sedwig County Property Tax Tax Exemption (not specified) $290,159 $0 $290,159 (none) https://www.sedgwickcounty.org/finance/financial-reports/annual-comprehensive-financial-reports/ 3149 Kansas KS Shawnee County County 2020 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 3150 Kansas KS Shawnee County County 2020 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 $1,135,832 $0 $1,135,832 Program established by City of Topeka, county is reporting passive loss https://www.snco.us/clerk/budgets.asp 3151 Kansas KS Shawnee Mission Unified School District 512 School District 2020 Tax Increment Financing (TIF); Industrial Revenue Bonds General Economic Development (not specified) City of Lexena Property Tax Tax Exemption; Tax Diversion (not specified) $3,662,757 $0 $3,662,757 (none) https://www.smsd.org/about/budget-finance 3152 Kansas KS Shawnee Mission Unified School District 512 School District 2020 Tax Increment Financing (TIF) General Economic Development (not specified) City of Merriam Property Tax Tax Diversion (not specified) $1,291,668 $0 $1,291,668 (none) https://www.smsd.org/about/budget-finance 3153 Kansas KS Shawnee Mission Unified School District 512 School District 2020 Tax Increment Financing (TIF) General Economic Development (not specified) City of Overland Park Property Tax Tax Diversion (not specified) $763,946 $0 $763,946 (none) https://www.smsd.org/about/budget-finance 3154 Kansas KS Shawnee Mission Unified School District 512 School District 2020 Tax Increment Financing (TIF) General Economic Development (not specified) City of Prairie Village Property Tax Tax Diversion (not specified) $405,689 $0 $405,689 (none) https://www.smsd.org/about/budget-finance 3155 Kansas KS Shawnee Mission Unified School District 512 School District 2020 Tax Increment Financing (TIF) General Economic Development (not specified) City of Roeland Park Property Tax Tax Diversion (not specified) $382,144 $0 $382,144 (none) https://www.smsd.org/about/budget-finance 3156 Kansas KS Shawnee Mission Unified School District 512 School District 2020 Tax Increment Financing (TIF); Industrial Revenue Bonds General Economic Development (not specified) City of Westwood Property Tax Tax Diversion; Tax Exemption (not specified) $165,153 $0 $165,153 (none) https://www.smsd.org/about/budget-finance 3157 Kansas KS Shawnee Mission Unified School District 512 School District 2020 Tax Increment Financing (TIF); Industrial Revenue Bonds General Economic Development (not specified) City of Shawnee Property Tax Tax Diversion; Tax Exemption (not specified) $136,491 $0 $136,491 (none) https://www.smsd.org/about/budget-finance 3158 Kansas KS Shawnee Mission Unified School District 512 School District 2020 Tax Increment Financing (TIF) General Economic Development (not specified) City of Mission Property Tax Tax Diversion (not specified) $34,733 $0 $34,733 (none) https://www.smsd.org/about/budget-finance 3159 Kansas KS Wichita Unified School District 259 School District 2020 Various Tax Abatement Agreements General Economic Development (not specified) Sedgwick County Property Tax Tax Abatement (not specified) $3,885,941 $0 $3,885,941 (none) https://www.usd259.org/Page/2475 3160 Kansas KS Wichita Unified School District 259 School District 2020 Various Tax Abatement Agreements General Economic Development (not specified) City of Wichita Property Tax Tax Abatement (not specified) $2,459,950 $0 $2,459,950 (none) https://www.usd259.org/Page/2475 3161 Kansas KS Wichita Unified School District 259 School District 2020 Various Tax Abatement Agreements General Economic Development (not specified) Park City Property Tax Tax Abatement (not specified) $405,929 $0 $405,929 (none) https://www.usd259.org/Page/2475 3162 Kansas KS Wichita Unified School District 259 School District 2020 Various Tax Abatement Agreements General Economic Development (not specified) City of Kechi Property Tax Tax Abatement (not specified) $97,123 $0 $97,123 (none) https://www.usd259.org/Page/2475 3163 Kansas KS Wichita Unified School District 259 School District 2020 Various Tax Abatement Agreements General Economic Development (not specified) City of Bel Aire Property Tax Tax Abatement (not specified) $12,654 $0 $12,654 (none) https://www.usd259.org/Page/2475 3164 Kansas KS Wyandotte County County 2020 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) $4,568,069 $0 $4,568,069 CAFR is published jointly by Kansas City and Wyandotte County https://www.wycokck.org/Departments/Finance/Accounting 3165 Kentucky KY Boone County County 2020 Kentucky Business Investment General Economic Development Kentucky Revised Statutes 154.32 Boone County Payroll Tax Abatement yes $47,387 $0 $47,387 (none) https://www.boonecountyky.org/departments/finance/audit_reports.php 3360 Kentucky KY City of Bowling Green Municipality 2020 Historic Moratorium Property Tax Program Construction/rehabilitation (not specified) Bowling Green Property Tax Tax Abatement (not specified) $4,936 $0 $4,936 (none) https://www.bgky.org/finance/archive 3361 Kentucky KY City of Bowling Green Municipality 2020 Job Development Incentive Program (JDIP) Job Creation/Retention (not specified) Bowling Green Withholding taxes Tax Credit Abated taxes of participating companies can be recaptured for a number reasons, including: failure to report or pay employee tax withholdings; failure to satisfy projected schedule of withholdings; failure to pay any tax, license fee, penalty or other charge or obligation to the City; failure to comply with any terms or conditions per Chapter 18 of City Code of Ordinances and/or incentive program agreement; material misrepresentation of any statement or fact on incentive application; abandoning or closing of business for a period of thirty (30) days; or default declared by the State Economic Development Cabinet on Kentucky Business Incentive (KBI) agreement. $1,478,600 $0 $1,478,600 (none) https://www.bgky.org/finance/archive 3362 Kentucky KY City of Bowling Green Municipality 2020 Payment in lieu of Taxes (PILOT) General Economic Development (not specified) Bowling Green Property Tax Industrial Revenue bonds (not specified) $204,082 $0 $204,082 (none) https://www.bgky.org/finance/archive 3363 Kentucky KY City of Bowling Green Municipality 2020 Property Tax Annexation Program Construction/rehabilitation (not specified) Bowling Green Property Tax Tax Rebate Abated taxes may be recaptured if a participating company: fails to comply with City ordinances, rules, or regulations, or any terms of the Economic Development Annexation Incentive Agreement; or abandons or closes any businesses constructed on the property being annexed for a period of thirty (30) consecutive days. $625 $0 $625 (none) https://www.bgky.org/finance/archive 3364 Kentucky KY City of Bowling Green Municipality 2020 Tax Increment Financing (TIF) Occupational Tax Program General Economic Development (not specified) Bowling Green Occupational Taxes Tax Abatement (no provisions for recapture) $241,660 $0 $241,660 (none) https://www.bgky.org/finance/archive 3365 Kentucky KY City of Covington Municipality 2020 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) $305,911 $0 $305,911 (none) https://www.covingtonky.gov/government/departments/finance/annual-reports 3366 Kentucky KY City of Covington Municipality 2020 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) $197,429 $0 $197,429 (none) https://www.covingtonky.gov/government/departments/finance/annual-reports 3367 Kentucky KY City of Georgetown Municipality 2020 Kentucky Business Investment Program (KBI) Job Creation (not specified) City of Georgetown Occupational Liscense Fees (not specified) some, see ACFR $17,798 $0 $17,798 International Crankshaft, Inc 3368 Kentucky KY City of Georgetown Municipality 2020 Kentucky Job Retention Program (KJRA) General Economic Development (not specified) City of Georgetown Occupational Liscense Fees (not specified) some, see ACFR $1,905,736 $0 $1,905,736 Toyota Motor Manufactuing 3369 Kentucky KY Kenton County County 2020 Various Property Tax Abatements General Economic Development Section 103.285 of the Kentucky Revised Statutes. Kenton County Property Tax Tax Abatement (not specified) $142,542 $0 $142,542 Breakdown by individual agreement https://www.auditor.ky.gov/Auditreports/Kenton/2020kentonfc-audit.pdf 3370 Kentucky KY Kentucky State 2020 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. 3371 Kentucky KY Kentucky State 2020 Kentucky Business Investment (KBI) Business attraction/retention/expansion Kentucky Revised Statutes 154.22-100 State of Kentucky Income Tax Tax Credit (no provisions for recapture) $26,636,000 $0 $26,636,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3372 Kentucky KY Kentucky State 2020 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) $5,469,000 $0 $5,469,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3373 Kentucky KY Kentucky State 2020 Kentucky Rural Economic Development (KREDA) Manufacturing development Kentucky Revised Statutes 154.22-050 State of Kentucky Income Tax Tax Credit (no provisions for recapture) $21,451,000 $0 $21,451,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3374 Kentucky KY Kentucky State 2020 Kentucky Tourism Development Act Tourism development Kentucky Revised Statutes 148.853 and 139.536 State of Kentucky Sales Tax Tax refund (no provisions for recapture) $6,230,000 $0 $6,230,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3375 Kentucky KY Kentucky State 2020 Other economic incentives General Economic Development multiple State of Kentucky multiple Multiple (no provisions for recapture) $28,908,000 $0 $28,908,000 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, Kentucky Reinvestment Act, Kentucky Industrial Development Act, Kentucky Jobs Development Act, 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 3376 Kentucky KY Kentucky State 2020 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) $41,456,000 $0 $41,456,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3377 Kentucky KY Lexington-Fayette City/County 2020 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) $54,665 $0 $54,665 CAFR notes amounts are for FY 2019 https://www.lexingtonky.gov/departments/accounting 3378 Kentucky KY Lexington-Fayette City/County 2020 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) $405,276 $0 $405,276 CAFR notes amounts are for FY 2019 https://www.lexingtonky.gov/departments/accounting 3379 Kentucky KY Lexington-Fayette City/County 2020 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 2019 https://www.lexingtonky.gov/departments/accounting 3380 Kentucky KY Lexington-Fayette City/County 2020 Kentucky Business Investment Program General Economic Development KRS 154.32 Lexington-Fayette, Kentucky Payroll Tax Tax Increment Financing (TIF) (not specified) $1,006,578 $0 $1,006,578 CAFR notes amounts are for FY 2019 https://www.lexingtonky.gov/departments/accounting 3381 Kentucky KY Louisville/Jefferson City/County 2020 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) $685,153 $0 $685,153 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3382 Kentucky KY Louisville/Jefferson City/County 2020 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) $3,924,221 $0 $3,924,221 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3383 Kentucky KY Louisville/Jefferson City/County 2020 Property Assessment/Reassessment Moratorium Construction/rehabilitation Louisville Metro Ordinance 154 Louisville, Kentucky Property Tax Tax waiver (not specified) $773,724 $0 $773,724 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3384 Kentucky KY Louisville/Jefferson City/County 2020 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) $3,106,836 $0 $3,106,836 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3385 Kentucky KY Warren County County 2020 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) $189,238 $0 $189,238 (none) 3386 Louisiana LA Calcasieu Parish County 2020 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) $23,562,654 $0 $23,562,654 (none) https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports 3708 Louisiana LA Calcasieu Parish School Board School District 2020 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 3709 Louisiana LA City of Baton Rouge/East Baton Rouge Parish City/County 2020 Restoration Tax Abatement Program (RTA) General Economic Development (not specified) Baton Rouge/East Baton Rouge Parish Property Tax (not specified) (not specified) $385,179 $0 $385,179 (none) https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports 3710 Louisiana LA City of Baton Rouge/East Baton Rouge Parish City/County 2020 Tax Increment Financing (TIF) General Economic Development (not specified) Baton Rouge/East Baton Rouge Parish Property Tax (not specified) (not specified) $489,670 $0 $489,670 (none) https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports 3711 Louisiana LA City of Baton Rouge/East Baton Rouge Parish City/County 2020 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $9,408,481 $0 $9,408,481 (none) https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports 3712 Louisiana LA City of Lafayette/Lafayette Parish City/County 2020 Historic Preservation Tax Abatement Program General Economic Development (not specified) Lafayette, Louisiana Property Tax Reduction in increases in assessed value (not specified) $11,841 $0 $11,841 (none) https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports 3713 Louisiana LA City of Lafayette/Lafayette Parish City/County 2020 Payments-in-Lieu-of-Taxes (PILOT) Program General Economic Development (not specified) Lafayette, Louisiana (not specified) Reduction in increases in assessed value (not specified) $523,681 $0 $523,681 (none) https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports 3714 Louisiana LA City of Lafayette/Lafayette Parish City/County 2020 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) Lafayette, Louisiana (not specified) Reduction in increases in assessed value (not specified) $979,232 $0 $979,232 (none) https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports 3715 Louisiana LA City of New Orleans Municipality 2020 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 $16,203,000 $0 $16,203,000 Provided break down by taxing body https://nola.gov/accounting/#report 3716 Louisiana LA City of New Orleans Municipality 2020 Louisiana Industrial Ad Valorem Tax Exemption Program (ITEP) Manufacturing development Louisiana Administrative Code Title 13, Part I, Chapter 5 State of Louisiana Property Tax Tax Exemption There are recapturing provisions if company fails to fulfill its commitments $112,000 $0 $112,000 (none) https://nola.gov/accounting/#report 3717 Louisiana LA City of Shreveport Municipality 2020 Tax Rebate Incentive Pay (TRIP) Charity/nonprofit/government assistance (not specified) Shreveport Property Tax (not specified) (no provisions for recapture) $4,545 $0 $4,545 (none) https://www.shreveportla.gov/Archive.aspx?AMID=42 3718 Louisiana LA City of Shreveport Municipality 2020 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) Shreveport Property Tax (not specified) (no provisions for recapture) $1,006,614 $0 $1,006,614 (none) https://www.shreveportla.gov/Archive.aspx?AMID=42 3719 Louisiana LA City of Shreveport Municipality 2020 Restoration Tax Abatement Program (RTA) Real estate development (commercial) (not specified) Shreveport Property Tax (not specified) Yes $262,591 $0 $262,591 (none) https://www.shreveportla.gov/Archive.aspx?AMID=42 3720 Louisiana LA East Baton Rouge Parish School Board School District 2020 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Tax Exemption (not specified) $14,659,985 $0 $14,659,985 (none) https://staff.ebrschools.org/divisions/operations/budget-management/ 3721 Louisiana LA Jefferson Parish County 2020 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) $4,943,659 $0 $4,943,659 (none) https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports 3722 Louisiana LA Jefferson Parish County 2020 Restoration Tax Abatement Program (RTA) General Economic Development LRS 47:4311-4319 State of Louisiana Property Tax Tax Exemption (not specified) $429,660 $0 $429,660 (none) https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports 3723 Louisiana LA Jefferson Parish County 2020 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) $1,050,524 $0 $1,050,524 (none) https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports 3724 Louisiana LA Jefferson Parish School Board School District 2020 Restoration Tax Abatement Program (RTA) Business attraction/retention/expansion LRS 4 7:4311- 4319 State of Louisiana Property Tax (not specified) (not specified) $187,919 $0 $187,919 Gross revenue loss was recorded on December 31, 2018. https://www.jpschools.org/Page/276 3725 Louisiana LA Jefferson Parish School Board School District 2020 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. $343,054 $0 $343,054 Gross revenue loss and reimbursement amounts were recorded on December 31, 2018. https://www.jpschools.org/Page/276 3726 Louisiana LA Jefferson Parish School Board School District 2020 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) $2,540,196 $0 $2,540,196 Gross revenue loss was recorded in December 2018. https://www.jpschools.org/Page/276 3727 Louisiana LA Louisiana State 2020 Retention and Modernization Tax Credit Business attraction/retention/expansion LRS 51:2399.1 through 51:2399.6 State of Louisiana Individual Income Tax; Corporate Income Tax; Corporate Franchise Tax Tax Credit There are no recapture provisions. Once expenses are verified, certification letters are issued by an independent CPA. $2,522,000 $0 $2,522,000 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3728 Louisiana LA Louisiana State 2020 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. $25,857,219 $0 $25,857,219 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3729 Louisiana LA Louisiana State 2020 New Market Tax Credit Capital investment LRS 47:6016 State of Louisiana Corporate Income Tax; Corporate Franchise Tax; Individual Income Tax Tax Credit If a company fails to maintain qualified lowincome community investments in the state in an amount at least equal to the amount used in calculating the credits issued, then the credits awarded can be recaptured. $23,624 $0 $23,624 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3730 Louisiana LA Louisiana State 2020 Digital Interactive Media and Software Tax Credit Film, TV, and/or media LRS 47:6022 State of Louisiana Individual Income Tax; Corporate Income Tax; 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. $32,429,418 $0 $32,429,418 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3731 Louisiana LA Louisiana State 2020 Motion Picture Production Tax Credit Film, TV, and/or media LRS 47:6007 State of Louisiana 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. $157,360,983 $0 $157,360,983 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3732 Louisiana LA Louisiana State 2020 Musical and Theatrical Production Income Tax Credit General Economic Development LRS 47:6034 State of Louisiana Individual Income Tax; 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. $2,386,770 $0 $2,386,770 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3733 Louisiana LA Louisiana State 2020 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) $11,723,837 $0 $11,723,837 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3734 Louisiana LA Louisiana State 2020 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. $37,025,671 $0 $37,025,671 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3735 Louisiana LA Louisiana State 2020 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) $132,893,757 $0 $132,893,757 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3736 Louisiana LA Louisiana State 2020 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) $1,040 $0 $1,040 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3737 Louisiana LA Louisiana State 2020 Louisiana Quality Jobs Program Job Creation/Retention LRS 51:2451-2462 State of Louisiana Sales and Use Tax; Income Tax Tax Rebate By the third fiscal year the company's verified gross payroll must agree to the minimum of 5 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. $81,254,781 $0 $81,254,781 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3738 Louisiana LA Louisiana State 2020 Exemption for Manufacturing Establishments (Industry Assistance) Program Manufacturing development LRS 47:4301-4306 State of Louisiana Corporation Franchise Tax; Income Tax; 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. $3,000,000 $0 $3,000,000 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3739 Louisiana LA Louisiana State 2020 Tax Equalization Program Manufacturing development LRS 47:3201-3205 State of Louisiana Corporate Franchise Tax; Corporate Income Tax; 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. $7,037,106 $0 $7,037,106 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3740 Louisiana LA Louisiana State 2020 Sound Recording Investor Tax Credit Music, arts, or recreation LRS 47:6023 State of Louisiana 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. $88,447 $0 $88,447 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3741 Louisiana LA St. Tammany Parish County 2020 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax Tax Abatement (not specified) $452,006 $0 $452,006 (none) http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs 3742 Louisiana LA St. Tammany Parish School Board School District 2020 Industrial Tax Exemption Program (ITEP) Manufacturing development (not specified) State of Louisiana Property Tax Tax Exemption (not specified) $1,629,536 $0 $1,629,536 (none) http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs 3743 Maine ME City of Auburn Municipality 2020 Credit Enhancement Agreements (TIF) General Economic Development (not specified) Auburn, Maine Property Tax Tax Increment Financing (TIF) (not specified) $1,069,288 $0 $1,069,288 (none) https://www.auburnmaine.gov/Pages/Government/Financial-Reports- 3842 Maine ME City of Lewiston Municipality 2020 Credit Enhancement Agreements (TIF) General Economic Development State of Maine Title 30-A M.R.S. ¬ß¬ß 5221-5235 Lewiston, Maine Property Tax Tax Increment Financing (TIF) (not specified) $1,099,805 $0 $1,099,805 (none) https://www.lewistonmaine.gov/ArchiveCenter/ViewFile/Item/4523 3843 Maine ME City of Portland Municipality 2020 Credit Enhancement Agreements (TIF) General Economic Development State of Maine Title 30-A M.R.S. ¬ß¬ß 5221-5235 Portland, Maine Property Tax Tax Rebate (not specified) $4,063,703 $0 $4,063,703 (none) https://www.portlandmaine.gov/195/Annual-Comprehensive-Financial-Reports-A 3844 Maine ME Maine State 2020 New Markets Capital Investment Tax Credit Capital investment 36 Maine Revised Statutes s. 5219-HH State of Maine Personal Income Tax; Corporate Income Tax; Insurance Premium 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. $13,396,078 $0 $13,396,078 (none) https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report 3845 Maine ME Maine State 2020 Pine Tree Development Zone Tax Credit Job Creation/Retention 36 Maine Revised Statutes s. 5219-W State of Maine Personal Income Tax; Corporate Income Tax; Insurance Premium Tax; Bank Franchise Tax; Sales Tax Tax Credit (no provisions for recapture) $2,779,119 $0 $2,779,119 (none) https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report 3846 Maine ME Maine State 2020 Employment Tax Increment Financing (TIF) Job Creation/Retention 36 Maine Revised Statutes s. 6754 State of Maine Income Tax Withholding Tax Rebate Any overpayment must be applied to reduce future reimbursement payments. Overpayments must be repaid if the business no longer qualifies for future payments. $12,741,278 $0 $12,741,278 (none) https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report 3847 Maryland MD Anne Arundel County County 2020 State of Maryland Programs General Economic Development Tax Property Article ¬ß 8-209 State of Maryland Real Property Tax Tax Abatement (not specified) $148,752 $0 $148,752 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 3965 Maryland MD Anne Arundel County County 2020 Brownfield Site Tax Credit General Economic Development Tax Property Article ¬ß 9-229 Anne Arundel County Real Property Tax Tax Credit (not specified) $158,115 $0 $158,115 (none) https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html 3966 Maryland MD Anne Arundel County County 2020 Agricultural Land Use Tax Credit General Economic Development Agriculture Article ¬ß 2-509 of the State Code Anne Arundel County Real Property Tax Tax Credit (not specified) $618,144 $0 $618,144 (none) https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html 3967 Maryland MD Anne Arundel County County 2020 Payment in Lieu of Taxes General Economic Development Tax Property Article ¬ß 7-506.1 Anne Arundel County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,200,000 $0 $1,200,000 (none) https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html 3968 Maryland MD Baltimore County County 2020 Historical Property Tax Credit General Economic Development County Code Section 11-2201 Baltimore County Property Tax Tax deduction (N/A - performance-based) $136,000 $0 $136,000 (none) https://www.baltimorecountymd.gov/departments/budfin/accounting/ 3969 Maryland MD Baltimore County County 2020 Enterprise Zone Tax Credit General Economic Development Maryland State Law, Tax ‚Äì Property Article Section 9-103 Baltimore County Property Tax Tax Credit (not specified) $2,730,000 $0 $2,730,000 (none) https://www.baltimorecountymd.gov/departments/budfin/accounting/ 3970 Maryland MD Baltimore County County 2020 PILOT General Economic Development Maryland State Law, Tax Property Article Section 7502 Baltimore County Property Tax Tax deduction (not specified) $3,898,000 $0 $3,898,000 (none) https://www.baltimorecountymd.gov/departments/budfin/accounting/ 3971 Maryland MD Baltimore County County 2020 Conservation Land Tax Credit General Economic Development County Code Section 11-2-110 Baltimore County Property Tax Tax Credit (not specified) $8,000 $0 $8,000 (none) https://www.baltimorecountymd.gov/departments/budfin/accounting/ 3972 Maryland MD City of Baltimore Municipality 2020 Disabled and Senior Residential Housing PILOT Program Affordable Housing State Annotated Code Title 7 Subtitle 5 City of Baltimore Property Tax Tax Exemption (not specified) $9,188,000 $0 $9,188,000 (none) https://finance.baltimorecity.gov/public-info/reports 3973 Maryland MD City of Baltimore Municipality 2020 Economic Development PILOT Program General Economic Development State Annotated Code Title 7 Subtitle 5 City of Baltimore Property Tax Tax Exemption (not specified) $17,524,000 $0 $17,524,000 (none) https://finance.baltimorecity.gov/public-info/reports 3974 Maryland MD City of Baltimore Municipality 2020 Port Authority PILOT Port operations (not specified) State of Maryland (not specified) (not specified) (not specified) $2,689,000 $0 $2,689,000 (none) https://finance.baltimorecity.gov/public-info/reports 3975 Maryland MD City of Gaithersburg Municipality 2020 Property Tax Abatements General Economic Development (not specified) Gaithersburg, Maryland (not specified) (not specified) no provisions for recapturing $315,842 $0 $315,842 (none) https://www.gaithersburgmd.gov/home/showpublisheddocument/8164/637407690572130000 3976 Maryland MD City of Rockville Municipality 2020 Various tax abatement programs General Economic Development (not specified) Rockville Property Tax Tax Abatement (not specified) $77,380 $0 $77,380 (none) 3977 Maryland MD Howard County County 2020 Payment in Lieu of Taxes General Economic Development Maryland State Law, Tax ‚Äì Property Article Section 7502 Baltimore County Property Tax Tax deduction (not specified) $1,598,358 $0 $1,598,358 (none) https://www.howardcountymd.gov/finance/finance-audits 3978 Maryland MD Maryland State 2020 One Maryland Tax Credit Capital investment Annotated Code of Maryland: Economic Development Title 6, Subtitle 4, Section 6-401-6-406 State of Maryland Business Income Tax Tax Credit (no provisions for recapture) $10,990,000 $0 $10,990,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3979 Maryland MD Maryland State 2020 Sustainable Communities Tax Credit Construction/rehabilitation Annotated Code of Maryland; State Finance and Procurement Article; Section 5A-303 State of Maryland Business Income Tax; Personal Income Tax 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. $3,417,000 $0 $3,417,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3980 Maryland MD Maryland State 2020 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 Business Income Tax Tax Credit If, during any of the 2 years after the credit year, the rolling average of qualified positions falls below 9,000 for the past 2 years, all the credits shall be recaptured. $7,500,000 $0 $7,500,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3981 Maryland MD Maryland State 2020 Biotechnology Investment Incentive Tax Credit Technology (biotech) Annotated Code of Maryland, Tax General, Section 10-725 State of Maryland Corporate Income Tax; Personal Property 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‚Äô Maryland income tax return. $10,994,000 $0 $10,994,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3982 Maryland MD Maryland State 2020 Cybersecurity Invest Incent Tax Credit Technology (cybersecurity) Annotated Code of Maryland Tax General Article Section 10-733 State of Maryland Corporate Income Tax; Personal Income Tax Tax Credit The provision for recapturing abated taxes requires the cybersecurity company to repay a prorated share of the credit claimed if within 2 years it ceases to operate as an active business with its headquarters and base of operations in Maryland. $663,000 $0 $663,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3983 Maryland MD Maryland State 2020 Enterprise Zone (EZ) Tax Credit Business attraction/retention/expansion Annotated Code of Maryland, Tax Property, Title 9 Subtitle 1, Section 9-103, Tax General Section 10-702 Counties and municipalities Business Income Tax Tax Credit (no provisions for recapture) $697,000 $0 $697,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3984 Maryland MD Prince George's County County 2020 Admissions and Amusement Tax Abatement General Economic Development CR-87-2009 Prince George's County Admissions and Amusement Tax Tax Credit (not specified) $867,399 $0 $867,399 (none) https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports 3985 Maryland MD Prince George's County County 2020 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) $1,240,595 $0 $1,240,595 (none) https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports 3986 Maryland MD Prince George's County County 2020 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) $2,429,172 $0 $2,429,172 (none) https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports 3987 Massachusetts MA City of Boston Municipality 2020 Chapter 121A Urban Redevelopment Redevelopment/revitalization Massachusetts General Laws Chapter 121A City of Boston Real and Personal Property Tax Tax suspension (not specified) $49,262,000 $32,680,000 $16,582,000 (none) 4092 Massachusetts MA City of Boston Municipality 2020 Chapter 121B Urban Redevelopment Redevelopment/revitalization Massachusetts General Laws Chapter 121B City of Boston Real and Personal Property Tax Tax Exemption (not specified) $18,195,000 $12,236,000 $5,959,000 (none) 4093 Massachusetts MA City of Boston Municipality 2020 TIF - Economic Opportunity Area General Economic Development Massachusetts General Laws Chapter 40, Section 59 City of Boston Real and Personal Property Tax Tax Increment Financing (TIF) (N/A - TIF) $14,648,000 $12,540,000 $2,108,000 (none) 4094 Massachusetts MA City of Chicopee Municipality 2020 Various tax abatement programs Business attraction/retention/expansion Massachusetts Economic Development Incentive Program Act of 1993 and as amended in 2009 Chicopee Property Tax Tax Abatement (not specified) $323,287 $0 $323,287 (none) 4095 Massachusetts MA City of Lowell Municipality 2020 TIF General Economic Development (not specified) Lowell Property Tax Tax Increment Financing (TIF) (not specified) $1,029,500 $0 $1,029,500 (none) https://www.lowellma.gov/164/City-Auditor 4096 Massachusetts MA City of Springfield Municipality 2020 Tax Increment Financing (TIF) General Economic Development Massachusetts General Laws Chapter 40, Section 59 Springfield, Massachusetts Property Tax Tax Increment Financing (TIF) (N/A - TIF) $1,279,000 $0 $1,279,000 (none) 4097 Massachusetts MA City of Worcester Municipality 2020 Massachusetts Economic Development Incentive Program (EDIP) General Economic Development (not specified) City of Worcester Property tax Tax Abatement (not specified) $4,216,000 $0 $4,216,000 See CAFR for company specific deals https://www.worcesterma.gov/city-auditor 4098 Massachusetts MA Massachusetts State 2020 Life Sciences Tax Incentive Program Technology (biotech) multiple State of Massachusetts Corporate Excise Tax; Financial Institutions Excise Tax; Insurance Premium Tax; Personal Income Tax Tax Credit Certificate may be revoked $18,570,000 $0 $18,570,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4099 Massachusetts MA Massachusetts State 2020 Economic Development Incentive Program (EDIP) Job Creation/Retention Massachusetts General Laws c.24A s. 3D State of Massachusetts Corporate Excise Tax; Financial Institutions Excise Tax; Insurance Premium Tax; Personal Income Tax Tax Credit Certificate may be revoked $1,735,000 $0 $1,735,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4100 Massachusetts MA Massachusetts State 2020 Film Tax Incentive - Sales Tax Exemption Film, TV, and/or media M.G.L. c. 62, ¬ß 6(l) and M.G.L. c. 63, ¬ß 38X State of Massachusetts Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax Tax Credit (no provisions for recapture) $75,437,000 $0 $75,437,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4101 Michigan MI Ann Arbor School District School District 2020 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) $220,000 $173,000 $47,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.a2schools.org/Page/614 4924 Michigan MI Battle Creek Municipality 2020 Brownfield Redevelopment Abatement Brownfield rehabilitation Michigan Public Act 381 of 1996 Battle Creek Property Tax Tax Rebate (not specified) $280,994 $0 $280,994 (none) 4925 Michigan MI Battle Creek Municipality 2020 Industrial Facilities Industrial development Michigan Public Act 198 of 1974 Battle Creek Real Property Tax; Personal Property Tax Tax Exemption (not specified) $163,200 $0 $163,200 (none) 4926 Michigan MI City of Ann Arbor Municipality 2020 Brownfield Redevelopment Authority Sites Brownfield rehabilitation (not specified) Ann Arbor (not specified) (not specified) The recipient is required to pay back some or all of the benefits received. $1,023,153 $0 $1,023,153 (none) https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx 4927 Michigan MI City of Ann Arbor Municipality 2020 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). $11,818 $0 $11,818 (none) https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx 4928 Michigan MI City of Dearborn Municipality 2020 State Housing Development Authority Act Affordable Housing State Housing Development Authority Act 346 of 1996 Dearborn Property Tax Tax Exemption (not specified) $44,152 $0 $44,152 (none) 4929 Michigan MI City of Dearborn Municipality 2020 Brownfield Redevelopment Fund Brownfield rehabilitation Brownfield Redevelopment Financing Act 381 of 1996 Dearborn Property Tax Tax Rebate (not specified) $1,132,074 $0 $1,132,074 (none) 4930 Michigan MI City of Dearborn Municipality 2020 Industrial Facilities Tax Abatement Industrial development Plant Rehabilitation and Industrial Development Districts Public Act 198 of 1974 Dearborn Property Tax Tax Exemption; Reduction in millage rate (no provisions for recapture) $999,210 $0 $999,210 (none) 4931 Michigan MI City of Detroit Municipality 2020 Industrial Facilities Tax (IFT) Facility expansion Act 198 of 1974 Detroit, Michigan Property Tax (not specified) (not specified) $646,351 $0 $646,351 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4932 Michigan MI City of Detroit Municipality 2020 Senior Citizen/Disabled Family Housing Affordable Housing Act 78 of 2016 (formerly Act 66 of 2012) Detroit, Michigan Property Tax Reimbursement (not specified) $126,052 $0 $126,052 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4933 Michigan MI City of Detroit Municipality 2020 Brownfield Redevelopment Act Brownfield rehabilitation Act 381 of 1996 Detroit, Michigan Property Tax Reimbursement (not specified) $1,402,168 $0 $1,402,168 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4934 Michigan MI City of Detroit Municipality 2020 Commercial Redevelopment Act (CFT) Construction/rehabilitation Act 255 of 1978 Detroit, Michigan Property Tax Tax Exemption (not specified) $249,457 $0 $249,457 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4935 Michigan MI City of Detroit Municipality 2020 Land Bank Fast Track Act (LB) Construction/rehabilitation Act 258-263 of 2003 Detroit, Michigan Property Tax Tax sharing (not specified) $1,071,669 $0 $1,071,669 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4936 Michigan MI City of Detroit Municipality 2020 Commercial Rehabiliation Act (CRA) Construction/rehabilitation Act 210 of 2005 Detroit, Michigan Property Tax Tax Exemption (not specified) $2,644,724 $0 $2,644,724 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4937 Michigan MI City of Detroit Municipality 2020 Obsolete Property Rehabilitation Act (OPRA) Construction/rehabilitation Act 146 of 2000 Detroit, Michigan Property Tax Tax Exemption (not specified) $2,864,604 $0 $2,864,604 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4938 Michigan MI City of Detroit Municipality 2020 Neighborhood Enterprise Zone (NEZ) Construction/rehabilitation Act 147 of 1992 Detroit, Michigan Property Tax Tax Exemption (not specified) $7,112,526 $0 $7,112,526 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4939 Michigan MI City of Detroit Municipality 2020 Renaissance Zone Act (RZ) General Economic Development Act 376 of 1996 Detroit, Michigan Income Tax; Utility Tax Tax Exemption (not specified) $8,454,372 $0 $8,454,372 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4940 Michigan MI City of Detroit Municipality 2020 New Personal Property Exemption General Economic Development Act 258-263 of 2003 Detroit, Michigan Property Tax Tax Exemption (not specified) $8,576,108 $0 $8,576,108 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4941 Michigan MI City of Detroit Municipality 2020 MI State Housing Development Authority Historic Preservation Act 346 of 1966 Detroit, Michigan Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $5,997,924 $0 $5,997,924 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4942 Michigan MI City of Grand Rapids Municipality 2020 Payment in Lieu of Taxes Affordable Housing Public Act 346 of 1966, as amended, MCL S125.1415a et seq ., and local ordinance (Article 5, Chapter 9 of the City Code). Grand Rapids Real Property Tax Tax Exemption Property Tax Property Tax may be assessed if the property owner is not current with all taxes and assessments on the subject property, and/or does not submit to the City Assessor an audited financial statement for each calendar year. $945,804 $0 $945,804 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4943 Michigan MI City of Grand Rapids Municipality 2020 Brownfield Redevelopment Program Brownfield rehabilitation Public Act 381 of 1996, as amended; MCL 125.2651 et seq . Grand Rapids Real Property Tax; Personal Property Tax Reimbursement The recipient is required to pay back some or all of the benefits received. $1,600,095 $0 $1,600,095 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4944 Michigan MI City of Grand Rapids Municipality 2020 New Personal Property Exemption Capital investment Public Act 328 of 1998, as amended, MCL 211.9f and City Commission Policy 900-38 Grand Rapids Personal Property Tax Tax Exemption The recipient is required to pay back some or all of the benefits received. $243,815 $0 $243,815 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4945 Michigan MI City of Grand Rapids Municipality 2020 Obsolete Property Rehabilitation Exemption Construction/rehabilitation Public Act 146 of 2000, as amended, MCL 125.2781 et seq. and City Commission Policy 900-42 Grand Rapids Real Property Tax Reduction in assessed value The recipient is required to pay back some or all of the benefits received. $105,823 $0 $105,823 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4946 Michigan MI City of Grand Rapids Municipality 2020 Neighborhood Enterprise Zone Exemption Construction/rehabilitation Public Act 147 of 1992, as amended, MCL 207.771 et seq. and City Commission Policy 900-45 Grand Rapids Real Property Tax Reduction in rate and value (not specified) $155,516 $0 $155,516 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4947 Michigan MI City of Grand Rapids Municipality 2020 Air & Water Pollution Control Environmental protection Public Act 451 of 1994, as amended, MCL 324.5901 et seq . (Air Pollution) and MCL 324.3701 et seq . (Water Pollution). Grand Rapids Real Property Tax; Personal Property Tax; Sales Tax Tax Exemption (not specified) $10,395 $0 $10,395 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4948 Michigan MI City of Grand Rapids Municipality 2020 Industrial Facilities Exemption Facility expansion Public Act 198 of 1974, as amended; MCL 207.551 et seq. and City Commission Policy 900-09 Grand Rapids Real Property Tax; Personal Property Tax Reduction in rate and value The recipient is required to pay back some or all of the benefits received. $122,167 $0 $122,167 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4949 Michigan MI City of Grand Rapids Municipality 2020 Renaissance Zones Job Creation/Retention Public Act 376 of 1996, as amended; MCL 125.2681 et seq . And City Commission Policy 900-48 Grand Rapids Real Property Tax; Personal Property Tax; Income Tax Tax Abatement (not specified) $119,559 $0 $119,559 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4950 Michigan MI City of Grand Rapids Municipality 2020 Tool and Die Recovery Renaissance Zones Manufacturing development Public Act 376 of 1996, as amended; MCL 125.2681 et seq. Grand Rapids Real Property Tax; Personal Property Tax; Income Tax Tax Abatement (not specified) $3,882 $0 $3,882 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4951 Michigan MI City of Sterling Heights Municipality 2020 Industrial Facilities Exemption Facility expansion Public Act 198 of 1974 Sterling Heights, Michigan Property Tax Tax Abatement (not specified) $752,983 $0 $752,983 (none) https://www.sterling-heights.net/Archive.aspx?AMID=39 4952 Michigan MI City of Warren Municipality 2020 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). $1,092,674 $0 $1,092,674 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4953 Michigan MI City of Warren Municipality 2020 Industrial and Commercial Facilities Facility expansion Public Act 198 of 1974 Warren Real Property Tax; Personal Property Tax Tax Exemption (no provisions for recapture) $1,319,102 $0 $1,319,102 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4954 Michigan MI City of Warren Municipality 2020 Other Commercial and Industrial Tax Abatements General Economic Development (not specified) Warren (not specified) (not specified) (not specified) $81,547 $0 $81,547 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4955 Michigan MI City of Warren Municipality 2020 Exempt Personal Property General Economic Development Public Act 328 of 1998 Warren Personal Property Tax Tax Exemption (not specified) $6,541 $0 $6,541 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4956 Michigan MI City of Warren Municipality 2020 Tool and Die Recovery Renaissance Zones Manufacturing development (not specified) Warren (not specified) (not specified) (not specified) $70,412 $0 $70,412 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4957 Michigan MI Dearborn School District School District 2020 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) $726,141 $1,507,000 $0 Reimbursement/offset and net revenue loss are approximate amounts. https://dearbornschools.org/budgettransparency/ 4958 Michigan MI Detroit City School District School District 2020 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) $35,200,000 $10,600,000 $24,600,000 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 4959 Michigan MI Flint Municipality 2020 Industrial Facilities Tax Exemptions Industrial development Plant Rehabilitation and Industrial Development Districts Public Act 198 of 1974 Flint Property Tax Tax Exemption; Reduction in millage rate (not specified) $298,000 $0 $298,000 (none) 4960 Michigan MI Genesee County County 2020 Industrial Facilities Tax exemptions Job Creation/Retention Public Act 198 Kent County, Michigan Property Tax Tax Exemption (not specified) $786,427 $0 $786,427 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4961 Michigan MI Kent County County 2020 Industrial Facilities Tax Exemption Job Creation/Retention Public Act 198 Kent County, Michigan Property Tax Tax Exemption (not specified) $668,315 $0 $668,315 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4962 Michigan MI Kent County County 2020 Payment In Lieu of Tax (PILOT) Job Creation/Retention Brownfield Redevelopment Act, PA 381 of 1996 Kent County, Michigan Property Tax Tax Exemption (not specified) $671,936 $0 $671,936 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4963 Michigan MI Kent County County 2020 Brownfield Redevelopment Agreements Job Creation/Retention Brownfield Redevelopment Act, PA 381 of 1996 Kent County, Michigan Property Tax Tax Exemption (not specified) $1,259,548 $0 $1,259,548 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4964 Michigan MI Kentwood Municipality 2020 Low Income Housing Affordable Housing State Housing Development Authority Act of 1966 Kentwood Property Tax Tax Credit (not specified) $86,000 $0 $86,000 (none) 4965 Michigan MI Kentwood Municipality 2020 Brownfield Redevelopment Financing Act Brownfield rehabilitation Public Act 381 of 1996 Kentwood Property Tax Tax Rebate (not specified) $58,000 $0 $58,000 (none) 4966 Michigan MI Kentwood Municipality 2020 New Personal Property Exemption Act General Economic Development Public Act 328 of 1998 Kentwood Property Tax Tax Exemption (not specified) $167,000 $0 $167,000 (none) 4967 Michigan MI Kentwood Municipality 2020 Industrial Facilities Tax Abatement Industrial development Plant Rehabilitation and Industrial Development Districts Public Act 198 of 1974 Kentwood Property Tax Tax Exemption; Reduction in millage rate (not specified) $215,000 $0 $215,000 (none) 4968 Michigan MI Lansing Municipality 2020 Brownfield Redevelopment Authority Brownfield rehabilitation Public Act 318 Lansing Property Tax Tax Rebate (not specified) $889,404 $0 $889,404 (none) 4969 Michigan MI Lansing Municipality 2020 Personal Property Tax Exemptions Business attraction/retention/expansion Public Act 328 Lansing Property Tax Tax Exemption The City can recapture the taxes if the business defaults on the terms of the written agreement. $4,086,475 $0 $4,086,475 (none) 4970 Michigan MI Lansing Municipality 2020 Industrial Property Tax Abatements Industrial development Public Act 198 Lansing Real Property Tax; Personal Property Tax Tax Exemption (not specified) $197,697 $0 $197,697 (none) 4971 Michigan MI Macomb County County 2020 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 198”) Various local governments within Macomb County, Michigan (not specified) Tax Exemption; reimbursement (not specified) $901,519 $0 $901,519 (none) https://finance.macombgov.org/finance-AnnualCompFinancialReport? 4972 Michigan MI Michigan State 2020 Brownfield Redevelopment Credit Program Brownfield rehabilitation 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 Tax Credit The disposal or transfer to another location of personal property used to calculate this credit will result in an addition to the tax liability of the qualified taxpayer that was originally awarded the credit in the year in which the disposal or transfer occurs. This is true even if the credit was assigned to someone else. This additional liability will be calculated as of the date of the disposition or transfer by multiplying the same percentage used to calculate the credit times the federal basis of the property used to calculate gain or loss (as calculated for federal purposes). The amount otherwise added to the tax liability may also be used to reduce any carryforward of credits available to the taxpayer. 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. $13,200,000 $0 $13,200,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4973 Michigan MI Michigan State 2020 Renaissance Zone Credit - Development Program Business attraction/retention/expansion Public Act 39 of 2011; Michigan Compiled Laws (MCL) Sections 125.2681 - 125.2696 and 208.1433 State of Michigan Michigan Business tax Tax Credit Recapture conditions vary and only occur when expressly provided in the agreement signed by the taxpayer and MSF board. $17,700,000 $0 $17,700,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4974 Michigan MI Michigan State 2020 Farmland Preservation Credit - Corporate and Non-Corporate Program Conservation of farmland, forest, open space, or water Public Act 39 of 2011; Michigan Compiled Laws (MCL) Section 324.36109 State of Michigan Individual Income Tax; 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. $44,400,000 $0 $44,400,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4975 Michigan MI Michigan State 2020 MEGA Employment Credit Program Job Creation/Retention Public Act 39 of 2011; Michigan Compiled Laws (MCL) Sections 207.801 - 207.810 and 208.1431 State of Michigan Michigan Business tax 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 $560,500,000 $0 $560,500,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4976 Michigan MI Michigan State 2020 State Essential Services Assessment Exemption Manufacturing development Michigan Compiled Laws Section 211.1059 State of Michigan State Essential Services Assessment 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. $5,500,000 $0 $5,500,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4977 Michigan MI Michigan State 2020 Renaissance Zone Property Tax Exemption Program Redevelopment/revitalization Michigan Compiled Laws (MCL) Sections 125.2681 - 125.2696 and 211.7ff State of Michigan State Education Tax Tax Exemption Recapture conditions vary and only occur when expressly provided in the agreement signed by the taxpayer and MSF board. $3,900,000 $0 $3,900,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4978 Michigan MI Michigan State 2020 Brownfield Redevelopment Tax Increment Financing (TIF) Program Redevelopment/revitalization MCL Sections 125.2651 - 125.2670 State of Michigan State Education Tax Tax Increment Financing (TIF) (no provisions for recapture) $7,700,000 $0 $7,700,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4979 Michigan MI Novi Municipality 2020 Industrial Facilities Tax Exemption Industrial development Public Act 198 of 1994 Novi Real Property Tax; Personal Property Tax Tax Exemption; Reduction in millage rate (not specified) $245,000 $0 $245,000 (none) 4980 Michigan MI Oakland County County 2020 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) $646,239 $0 $646,239 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4981 Michigan MI Oakland County County 2020 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) $324,388 $0 $324,388 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4982 Michigan MI Oakland County County 2020 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) $658,025 $0 $658,025 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4983 Michigan MI Oakland County County 2020 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) $705,415 $0 $705,415 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4984 Michigan MI Plymouth-Canton Community School District School District 2020 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) $1,825,000 $533,000 $1,292,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.pccsk12.com/home/showpublisheddocument/3532/635816375188930000 4985 Michigan MI Pontiac Municipality 2020 State Housing Development Authority Act Affordable Housing Public Act 346 of 1966 Pontiac Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $566,784 $0 $566,784 (none) 4986 Michigan MI Pontiac Municipality 2020 Brownfield Redevelopment Brownfield rehabilitation Public Act 381 of 1996 Pontiac Property Tax Tax Rebate (not specified) $22,493 $0 $22,493 (none) 4987 Michigan MI Pontiac Municipality 2020 New Personal Property Tax Exemption Act Business attraction/retention/expansion Public Act 328 of 1998 Pontiac Property Tax Tax Exemption (not specified) $1,670,845 $0 $1,670,845 (none) 4988 Michigan MI Pontiac Municipality 2020 Industrial Facilities Tax Exemption Industrial development Public Act 198 of 1974 Pontiac Real Property Tax; Personal Property Tax Tax Exemption; Reduction in millage rate (not specified) $134,578 $0 $134,578 (none) 4989 Michigan MI Rochester Hills Municipality 2020 Industrial Facilities Tax Exemption Industrial development Public Act 198 of 1974 Rochester Hills Property Tax Tax Exemption; Reduction in millage rate (not specified) $83,416 $0 $83,416 (none) 4990 Michigan MI Royal Oak Municipality 2020 Brownfield Redevelopment Brownfield rehabilitation Public Act 318 of 1996 Royal Oak Property Tax Tax Rebate (not specified) $242,000 $0 $242,000 (none) 4991 Michigan MI Royal Oak Municipality 2020 Industrial Facilities Tax Exemption Industrial development Public Act 198 of 1974 Royal Oak Real Property Tax; Personal Property Tax Tax Exemption; Reduction in millage rate (not specified) $41,000 $0 $41,000 (none) 4992 Michigan MI Southfield Municipality 2020 Brownfield Redevelopment Authority Brownfield rehabilitation Public Act 318 of 1996 Southfield Property Tax Tax Rebate (not specified) $1,379,000 $0 $1,379,000 (none) 4993 Michigan MI Southfield Municipality 2020 New Personal Property Exemption Business attraction/retention/expansion Public Act 328 of 1998 Southfield Real Property Tax Tax Exemption (not specified) $595,000 $0 $595,000 (none) 4994 Michigan MI Southfield Municipality 2020 Industrial Facilities Tax Exemption Industrial development Public Act 198 of 1974 Southfield Property Tax Tax Exemption; Reduction of millage rate (no provisions for recapture) $192,937 $0 $192,937 (none) 4995 Michigan MI Taylor Municipality 2020 Industrial Facilities Tax Exemption Industrial development Public Act 198 of 1974 Taylor Real Property Tax; Personal Property Tax Tax Abatement (no provisions for recapture) $59,240 $0 $59,240 (none) 4996 Michigan MI Troy Municipality 2020 Payment in lieu of Taxes (PILOT) Affordable Housing (not specified) Troy Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $100,303 $0 $100,303 (none) 4997 Michigan MI Troy Municipality 2020 Brownfield Redevelopment Program Brownfield rehabilitation Public Act 381 of 1996 Troy Property Tax Tax Rebate (not specified) $42,521 $0 $42,521 (none) 4998 Michigan MI Troy Municipality 2020 Industrial Facility Tax - Full Rate Program Industrial development Public Act 198 of 1974 Troy Real Property Tax Tax Abatement (no provisions for recapture) $2,094 $0 $2,094 (none) 4999 Michigan MI Troy Municipality 2020 Industrial Facility Tax - Half Rate Program Industrial development Public Act 198 of 1974 Troy Real Property Tax; Personal Property Tax Reduction of millage rate (not specified) $36,638 $0 $36,638 (none) 5000 Michigan MI Utica Community School District School District 2020 Industrial Facilities Tax Exemption (IFT) Construction/rehabilitation PA 198 of 1974 Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $1,572,000 $1,306,000 $266,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.uticak12.org/audit20 5001 Michigan MI Wayne County County 2020 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) $3,100,000 $0 $3,100,000 (none) https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx 5002 Michigan MI Wayne County County 2020 Industrial Facilities Tax Abatements Construction/rehabilitation Industrial Facilities Exemption, PA 198 of 1974 Wayne County, Michigan Property Tax Tax Exemption (not specified) $2,500,000 $0 $2,500,000 (none) https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx 5003 Michigan MI Wayne County County 2020 Brownfield Redevelopment Agreements Environmental protection PA 381 of 1996 Wayne County, Michigan Property Tax Reimbursement from tax increments (not specified) $12,300,000 $0 $12,300,000 (none) https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx 5004 Michigan MI Westland Municipality 2020 Industrial Facilities Tax Exemption; Brownfield Redevelopment Agreements; Michigan Renaissance Zone Program; Senior and Disabled Non-Profit Housing Exemption; Landbank Agreements General Economic Development multiple Westland Property Tax Tax Exemption; Tax Rebate (not specified) $117,319 $0 $117,319 (none) 5005 Michigan MI Wyoming Municipality 2020 Payment in lieu of Taxes (PILOT) Affordable Housing (not specified) Wyoming Property Tax Tax Exemption; Payment in lieu of Taxes (PILOT) (not specified) $36,475 $0 $36,475 (none) 5006 Michigan MI Wyoming Municipality 2020 Brownfield Redevelopment Plan Brownfield rehabilitation Public Act 318 Wyoming Property Tax Tax Rebate (not specified) $21,884 $0 $21,884 (none) 5007 Michigan MI Wyoming Municipality 2020 Personal Property Tax Exemptions Business attraction/retention/expansion Public Act 328 Wyoming Personal Property Tax Tax Exemption The City can recapture the taxes if the business defaults on the terms of the written agreement. $99,044 $0 $99,044 (none) 5008 Michigan MI Wyoming Municipality 2020 Commercial Rehabilitation Exemption Construction/rehabilitation Public Act 210 Wyoming Property Tax Tax Exemption The City may revoke the exemption and recover the taxes for noncompliance. $117,002 $0 $117,002 (none) 5009 Michigan MI Wyoming Municipality 2020 Industrial Property Tax Abatements Industrial development Public Act 198 of 1974 Wyoming Real Property Tax; Personal Property Tax Tax Exemption; Reduction of millage rate A certificate may be revoked and taxes recaptured for noncompliance with the terms of the agreement. $364,235 $0 $364,235 (none) 5010 Minnesota MN Anoka County County 2020 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) $1,193,945 $0 $1,193,945 Jurisdictions abating taxes noting in CAFR https://www.anokacountymn.gov/2337/Annual-Comprehensive-Financial-Report-AC 5306 Minnesota MN Bloomington Municipality 2020 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) $771,839 $0 $771,839 (none) https://www.bloomingtonmn.gov/fin/financial-reports 5307 Minnesota MN Brooklyn Park Municipality 2020 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 5308 Minnesota MN Brooklyn Park Municipality 2020 Various Property Tax Abatements General Economic Development Minnesota Statutes 469.090 to 469.1081 and 469.178 Property Tax Tax Abatement (not specified) $131,154 $0 $131,154 (none) https://www.brooklynpark.org/city-finances/budget-and-financial-reports/#annual-comprehensive-financial-report 5309 Minnesota MN Hennepin County County 2020 Tax Increment Financing General Economic Development (TIF) Minnesota Statutes 469.174 Various Cities and Authorities Property Tax Tax Increment Financing (TIF) (not specified) $10,999,496 $0 $10,999,496 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 5310 Minnesota MN Minneapolis Municipality 2020 Tax Increment Financing (TIF) General Economic Development Minnesota Statutes ¬ß 469.174 City of Minneapolis Property Tax - TIF Tax Increment Financing (TIF) (N/A - TIF) $9,573,000 $0 $9,573,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5311 Minnesota MN Minnesota State 2020 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. $2,907,000 $0 $2,907,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5312 Minnesota MN Minnesota State 2020 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. $795,000 $0 $795,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5313 Minnesota MN Minnesota State 2020 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. $118,000 $0 $118,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5314 Minnesota MN Minnesota State 2020 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. $65,000 $0 $65,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5315 Minnesota MN Ramsey County County 2020 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) $7,198,588 $0 $7,198,588 Jurisdictions abating taxes noting in CAFR https://www.ramseycounty.us/your-government/budget-finance/past-financial-reports 5316 Minnesota MN St Paul Municipality 2020 Tax Increment Financing Districts General Economic Development (not specified) St Paul Property Tax Tax Increment Financing (TIF) (not specified) No liability is recognized at December 31, 2020, since all scheduled note payments have been made from the available tax increment. https://www.bloomingtonmn.gov/fin/financial-reports 5317 Minnesota MN Washington County County 2020 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) $524,711 $0 $524,711 (none) https://www.co.washington.mn.us/395/Financial-Documents-and-Reports 5318 Mississippi MS City of Gulfport Municipality 2020 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) $594,938 $0 $594,938 (none) https://www.gulfport-ms.gov/gen_finance/comptroller/ 5407 Mississippi MS City of Hattiesburg Municipality 2020 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 $1,473,239 $0 $1,473,239 (none) https://www.hattiesburgms.com/financial-statements/ 5408 Mississippi MS City of Hattiesburg Municipality 2020 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 $68,810 $0 $68,810 (none) https://www.hattiesburgms.com/financial-statements/ 5409 Mississippi MS City of Southaven Municipality 2020 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= 5410 Mississippi MS DeSoto County County 2020 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) $4,919,658 $0 $4,919,658 (none) 5411 Mississippi MS DeSoto County County 2020 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) $3,649,080 $0 $3,649,080 (none) 5412 Mississippi MS DeSoto County County 2020 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) 5413 Mississippi MS Harrison County County 2020 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) $1,416,764 $0 $1,416,764 See CAFR for details 5414 Mississippi MS Harrison County County 2020 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) $794,312 $0 $794,312 (none) 5415 Mississippi MS Harrison County County 2020 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) $286,396 $0 $286,396 (none) 5416 Mississippi MS Harrison County County 2020 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) $61,893 $0 $61,893 (none) 5417 Mississippi MS Harrison County County 2020 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) $53,472 $0 $53,472 (none) 5418 Mississippi MS Jackson County County 2020 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) $19,079,514 $0 $19,079,514 (none) https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp 5419 Mississippi MS Mississippi State 2020 Aggregate Tax Credits, rebates, exemptions, and FILOTs Various multiple State of Mississippi multiple Multiple multiple $21,307,000 $0 $21,307,000 (none) 5420 Mississippi MS Mississippi State 2020 Total Sales and Use Tax Exemptions Capital investment Section 57-75-5 (f) of Mississippi Code Ann. (1972) State of Mississippi Sales and Use Tax Tax Exemption (no provisions for recapture) $8,538,000 $0 $8,538,000 (none) 5421 Mississippi MS Rankin County County 2020 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) $1,032,906 $0 $1,032,906 (none) 5422 Missouri MO City of Columbia Municipality 2020 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/ 6190 Missouri MO City of Columbia Municipality 2020 Tax Increment Financing - Tiger Hotel Redevelopment General Economic Development (not specified) Columbia, Missouri (not specified) (not specified) (not specified) $11,664 $0 $11,664 (none) https://www.como.gov/finance/accounting/financial-reports/ 6191 Missouri MO City of Columbia Municipality 2020 Tax Increment Financing - Regency Hotel Redevelopment General Economic Development (not specified) Columbia, Missouri (not specified) (not specified) (not specified) $24,384 $0 $24,384 (none) https://www.como.gov/finance/accounting/financial-reports/ 6192 Missouri MO City of Independence Municipality 2020 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) $8,312,611 $0 $8,312,611 (none) https://issuu.com/cityofindepmo/docs/2019-20_acfr?fr=xKAE9_zU1NQ 6193 Missouri MO City of Independence Municipality 2020 Chapter 100 General Economic Development Chapter 100 Missouri Statute City of Independence Real Estate Tax Tax Abatement/PILOT (not specified) $96,695 $0 $96,695 See CAFR for company-specific details https://issuu.com/cityofindepmo/docs/2019-20_acfr?fr=xKAE9_zU1NQ 6194 Missouri MO City of Independence Municipality 2020 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). $83,637 $0 $83,637 See CAFR for company-specific details https://issuu.com/cityofindepmo/docs/2019-20_acfr?fr=xKAE9_zU1NQ 6195 Missouri MO City of Kansas City Municipality 2020 City Council Initiatives Business attraction/retention/expansion (not specified) Kansas City, Missouri Profits, Witholdings, Use, Utility, Conventions and Tourism Tax, Sales Tax Tax diversion by agreement $6,045,000 $0 $6,045,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 6196 Missouri MO City of Kansas City Municipality 2020 Sale/Leaseback - LCRA Construction/rehabilitation Sections 99.300 - 99.660 Revised Statutes of Missouri, et. seq. Kansas City, Missouri Property Tax Tax Exemption (not specified) $314,000 $0 $314,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 6197 Missouri MO City of Kansas City Municipality 2020 Land Bank of Kansas City Redevelopment/revitalization Sections 141.210 - 141.210 and 141.980 - 141.1015 Revised Statutes of Missouri. Kansas City, Missouri Property Tax (not specified) (not specified) $67,000 $0 $67,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 6198 Missouri MO City of Kansas City Municipality 2020 Urban Renewal Area General Economic Development Sections 99.300 - 99.660 Revised Statutes of Missouri, et. seq. Kansas City, Missouri Property Tax Tax Abatement (not specified) $794,000 $0 $794,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 6199 Missouri MO City of Kansas City Municipality 2020 Super Tax Increment Financing (TIF) General Economic Development Sections 99.800 - 99.865 Revised Statutes of Missouri Kansas City, Missouri Profits, Witholdings, Use, Utility, Conventions and Tourism Tax, Sales Tax Tax diversion (not specified) $17,743,000 $0 $17,743,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 6200 Missouri MO City of Kansas City Municipality 2020 Tax Increment Financing (TIF) General Economic Development Sections 99.800 - 99.865 Revised Statutes of Missouri Kansas City, Missouri Profits, Witholdings, Use, Utility, Sales Tax, Property Tax Tax diversion (not specified) $62,493,000 $0 $62,493,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 6201 Missouri MO City of Kansas City Municipality 2020 Chapter 100 Industrial development Sections 100.010 - 100.200 Revised Statutes of Missouri Kansas City, Missouri Property Tax; Sales Tax Tax abatement; Tax Exemption The recipient is required to pay back some or all of the benefits received. $2,182,000 $0 $2,182,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 6202 Missouri MO City of Kansas City Municipality 2020 Enhanced Enterprise Zones Job Creation/Retention Sections 135.207 - 135.210 Revised Statutes of Missouri Kansas City, Missouri Property Tax Tax Abatement (not specified) $494,000 $0 $494,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 6203 Missouri MO City of Kansas City Municipality 2020 Sales/Leaseback Port KC Job Creation/Retention Chapter 68 Revised Statutes of Missouri Kansas City, Missouri Property Tax Tax Exemption (not specified) $1,683,000 $0 $1,683,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 6204 Missouri MO City of Kansas City Municipality 2020 Chapter 353 Property improvements Chapter 353 Revised Statutes of Missouri Kansas City, Missouri Property Tax Reduction in assessed value The recipient is required to pay back some or all of the benefits received. $2,266,000 $0 $2,266,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 6205 Missouri MO City of Kansas City Municipality 2020 Planned Industrial Expansion Auth (PIEA) of KC Redevelopment/revitalization 100.300-100.620 Revised Statutes of Missouri PIEA of KC, MO Property Tax (not specified) (not specified) $4,537,000 $634,000 $3,903,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 6206 Missouri MO City of Springfield Municipality 2020 Enhanced Enterprise Zone Business attraction/retention/expansion Sections 135.950 through 135.973 Revised Statutes of Missouri Various governments Real Property Tax Tax Abatement (not specified) $2,293,103 $0 $2,293,103 Breakdown by government in ACFR https://www.springfieldmo.gov/4961/Annual-Reports 6207 Missouri MO City of Springfield Municipality 2020 Land Clearance for Redevelopment Construction/rehabilitation Sections 99.300 through 99.517 Revised Statutes of Missouri Various governments Real Property Tax Tax Abatement (not specified) $1,338,235 $0 $1,338,235 Breakdown by government in ACFR https://www.springfieldmo.gov/4961/Annual-Reports 6208 Missouri MO City of Springfield Municipality 2020 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) $684,296 $0 $684,296 Breakdown by government in ACFR https://www.springfieldmo.gov/4961/Annual-Reports 6209 Missouri MO City of Springfield Municipality 2020 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 $411,337 $0 $411,337 Breakdown by government in ACFR https://www.springfieldmo.gov/4961/Annual-Reports 6210 Missouri MO City of Springfield Municipality 2020 Chapter 353 Redevelopment/revitalization Sections 99.800 through 99.865 Revised Statutes of Missouri Various governments Real Property Tax Tax Abatement (not specified) $1,340,652 $0 $1,340,652 Breakdown by government in ACFR https://www.springfieldmo.gov/4961/Annual-Reports 6211 Missouri MO City of St. Louis Municipality 2020 Industrial Revenue Bond Transactions - Personal Property General Economic Development 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. City of St. Louis Personal Property Tax; Merchants and Manufacturing Tax; Sales and Use Tax Tax Exemption By agreement, if any $89,000 $0 $89,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6212 Missouri MO City of St. Louis Municipality 2020 Industrial Revenue Bond Transactions - Real Property General Economic Development 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. City of St. Louis Real Property Tax Tax Exemption By agreement, if any $115,000 $0 $115,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6213 Missouri MO City of St. Louis Municipality 2020 Enhanced Enterprise Zone Tax Incentives General Economic Development (EZ) Sections 135.950 to 135.973, RSMo; City Ordinance 67350 approved 12/11/06 City of St. Louis Real Property Tax Tax Exemption By agreement, if any $284,000 $0 $284,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6214 Missouri MO City of St. Louis Municipality 2020 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 $4,912,000 $0 $4,912,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6215 Missouri MO City of St. Louis Municipality 2020 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 $12,512,000 $0 $12,512,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6216 Missouri MO City of St. Louis Municipality 2020 Chapter 100 - Planned Industrial Expansion Authority Redevelopment/revitalization Sections 353.010 ‚Äì 353.190 RSMo; City Ordinance 54788 approved 12/11/1967 City of St. Louis Real Property Tax Reduction in assessed value By agreement, if any $12,000 $0 $12,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6217 Missouri MO City of St. Louis Municipality 2020 Chapter 99 - Commercial PILOT Redevelopment/revitalization Sections 99.700 to 99.715 RSMo or Sections 353.010 ‚Äì 353.190; City Ordinance 45977 approved 2/18/52 RSMo; City Ordinance 45977 approved 2/18/52 City of St. Louis Real Property Tax Reduction in assessed value By agreement, if any $12,000 $0 $12,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6218 Missouri MO City of St. Louis Municipality 2020 Chapter 99 - Residential PILOT Redevelopment/revitalization Sections 99.700 to 99.715 RSMo or Sections 353.010 ‚Äì 353.190 RSMo; City Ordinance 45977 City of St. Louis Real Property Tax Reduction in assessed value By agreement, if any $13,000 $0 $13,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6219 Missouri MO City of St. Louis Municipality 2020 Chapter 353 - Commercial Redevelopment/revitalization Sections 353.010 ‚Äì 353.190 RSMo City of St. Louis Real Property Tax Payment in Lieu of Taxes (PILOT) By agreement, if any $372,000 $0 $372,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6220 Missouri MO City of St. Louis Municipality 2020 Chapter 353 - Residential Redevelopment/revitalization Sections 353.010 ‚Äì 353.190 RSMo City of St. Louis Real Property Tax Payment in Lieu of Taxes (PILOT) By agreement, if any $406,000 $0 $406,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6221 Missouri MO City of St. Louis Municipality 2020 Chapter 353 - Residential Redevelopment/revitalization Sections 353.010 ‚Äì 353.190 RSMo City of St. Louis Real Property Tax Reduction in assessed value By agreement, if any $755,000 $0 $755,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6222 Missouri MO City of St. Louis Municipality 2020 Chapter 99 - Commercial Redevelopment/revitalization Sections 99.700 to 99.715 RSMo or Sections 353.010 ‚Äì 353.190; City Ordinance 45977 approved 2/18/52 RSMo; City Ordinance 45977 approved 2/18/52 City of St. Louis Real Property Tax Reduction in assessed value By agreement, if any $1,044,000 $0 $1,044,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6223 Missouri MO City of St. Louis Municipality 2020 Chapter 99 - Residential Redevelopment/revitalization Sections 99.700 to 99.715 RSMo or Sections 353.010 ‚Äì 353.190 RSMo; City Ordinance 45977 City of St. Louis Real Property Tax Reduction in assessed value By agreement, if any $1,096,000 $0 $1,096,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6224 Missouri MO City of St. Louis Municipality 2020 Chapter 353 - Commercial Redevelopment/revitalization Sections 353.010 ‚Äì 353.190 RSMo City of St. Louis Real Property Tax Reduction in assessed value By agreement, if any $1,130,000 $0 $1,130,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6225 Missouri MO City of St. Louis Municipality 2020 Industrial Revenue Bond Transactions - Earnings Tax Incentive Credits Redevelopment/revitalization Sections 70.210 to 70.320 RSMo.; Charter of the City of St. Louis City of St. Louis Earnings Tax Reimbursement By agreement, if any $2,362,000 $0 $2,362,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6226 Missouri MO Clay County County 2020 Chapter 135/Enterprize Zones Business §§ 135.200-286 and 135.950-973 R.S.Mo Various, see CAFR Various Taxes (not specified) Tax Abatement $15,747 $0 $15,747 (none) 6227 Missouri MO Clay County County 2020 TIF- PILOT General Economic Development § 99.800-99.866 R.S.Mo Various, see CAFR Various Taxes (not specified) TIF- PILOT $133,017 $0 $133,017 (none) 6228 Missouri MO Clay County County 2020 TIF - EATS General Economic Development § 99.800-99.866 R.S.Mo Various, see CAFR Various Taxes (not specified) TIF $4,675,678 $0 $4,675,678 (none) 6229 Missouri MO Clay County County 2020 Chapter 100 - Industrial Development Industrial Development Projects § 100.010-200 R.S.Mo Various, see CAFR Various Taxes (not specified) Tax Abatement $45,474 $0 $45,474 (none) 6230 Missouri MO Clay County County 2020 Chapter 353 - Urban Development Urban Development/Blight § 353.010-190 R.S.Mo. Various, see CAFR Various Taxes (not specified) Tax Abatement $13,435 $0 $13,435 (none) 6231 Missouri MO Columbia Public School District School District 2020 City of Columbia Agreements General Economic Development Rasmi Sections 99.805 to 99.875 City of Columbia Property Tax TIF/PILOT (not specified) $239,522 $0 $239,522 Agreement with Regency Hotel. 6232 Missouri MO Columbia Public School District School District 2020 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. $4,304,009 $1,423,060 $2,880,949 (none) 6233 Missouri MO Greene County County 2020 Chap 100/Chap 353/TIF General Economic Development Sections 100.010‐100.200, RSMo Multiple Cities, See CAFR Property Tax, Sales Tax (not specified) (not specified) $548,861 $29,363 $519,498 (none) 6234 Missouri MO Jackson County County 2020 Multi-Abatement General Economic Development Multiple Various cities in Jackson County, Missouri Multiple Tax Abatement (not specified) $703,226 $0 $703,226 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6235 Missouri MO Jackson County County 2020 Enhanced Enterprise Zone (EZ) General Economic Development (EZ) Chapter 135, RSMO Various cities in Jackson County, Missouri Property Tax Tax Abatement (not specified) $145,728 $0 $145,728 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6236 Missouri MO Jackson County County 2020 Tax Increment Financing (PILOTS) General Economic Development (TIF) Chapter 99, RSMO Various cities in Jackson County, Missouri Real Property Tax Tax diversion (not specified) $4,175,696 $0 $4,175,696 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6237 Missouri MO Jackson County County 2020 Tax Increment Financing (EATS) General Economic Development (TIF) Chapter 99, RSMO Various cities in Jackson County, Missouri Economic Activity Taxes Tax diversion (not specified) $4,850,215 $0 $4,850,215 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6238 Missouri MO Jackson County County 2020 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) $854,291 $0 $854,291 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6239 Missouri MO Jackson County County 2020 Chapter 99 Redevelopment/revitalization Chapter 99, RSMO Various cities in Jackson County, Missouri Real Property Tax Tax abatement (PILOT) (not specified) $208,813 $0 $208,813 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6240 Missouri MO Jackson County County 2020 Chapter 353 Redevelopment/revitalization Chapter 353, RSMO Various cities in Jackson County, Missouri Property Tax Tax abatement (PILOT) (not specified) $1,649,261 $0 $1,649,261 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6241 Missouri MO Missouri State 2020 Missouri Low Income Housing Tax Credit Affordable Housing Revised Statutes of Missouri Sections 135.350-135.363 State of Missouri Income Tax; Corporate Franchise Tax; Insurance Premium Tax; Financial Institutions Tax; Express Company Tax Tax Credit The Missouri Housing Development Commission monitors the properties for compliance and reports non-compliance to the Internal Revenue Service and Missouri Department of Revenue. Property owners found to be out of compliance are subject to recapture through the provisions of Section 135.355, RSMo and IRS ¬ß42. $131,706,000 $0 $131,706,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6242 Missouri MO Missouri State 2020 Brownfield Remediation Brownfield rehabilitation Revised Statutes of Missouri Sections 447.700-447.718 State of Missouri Income Tax; Corporate Franchise Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit (no provisions for recapture) $9,645,000 $0 $9,645,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6243 Missouri MO Missouri State 2020 Rebuilding Communities Tax Credit Business attraction/retention/expansion Revised Statutes of Missouri Sections 135.535 State of Missouri Income Tax; Corporate Franchise Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit (no provisions for recapture) $17,000 $0 $17,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6244 Missouri MO Missouri State 2020 Business Use Incentives for Large-Scale Development Business attraction/retention/expansion Revised Statutes of Missouri Sections 100.700-100.850, RSMo State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit 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. $8,898,000 $0 $8,898,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6245 Missouri MO Missouri State 2020 Neighborhood Preservation Tax Credit Construction/rehabilitation Revised Statutes of Missouri Sections 135.475-135.487 State of Missouri Income Tax; Corporate Franchise Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit If the Director determines that the residence was not in good faith intended for long-term owner occupancy, then the Director may revoke any Tax Credits issued and seek recovery of those credits pursuant to Section 620.017, RSMo. $3,659,000 $0 $3,659,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6246 Missouri MO Missouri State 2020 Business Facility Tax Credit Facility expansion Revised Statutes of Missouri Sections 135.100-135.150 and 135.258, RSMo State of Missouri Income Tax; Insurance Premium Tax; Insurance Company Retaliatory Tax Tax Credit (no provisions for recapture) $7,556,000 $0 $7,556,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6247 Missouri MO Missouri State 2020 Enhanced Enterprise Zone General Economic Development (EZ) Sections 135.950-135.973, RSMo State of Missouri Income Tax Tax Credit (no provisions for recapture) $4,716,000 $0 $4,716,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6248 Missouri MO Missouri State 2020 Historic Preservation Tax Credit Historic Preservation Revised Statutes of Missouri Sections 253.545-253.561 State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit (no provisions for recapture) $88,487,000 $0 $88,487,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6249 Missouri MO Missouri State 2020 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 (no provisions for recapture) $175,000 $0 $175,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6250 Missouri MO Missouri State 2020 Missouri Works - Job Retention Training Job Creation/Retention Revised Statutes of Missouri Sections 620.800-620.809 State of Missouri Withholding Tax Tax diversion 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. $2,906,000 $0 $2,906,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6251 Missouri MO Missouri State 2020 Missouri Works - New Jobs Training Job Creation/Retention Revised Statutes of Missouri Sections 620.800-620.809 State of Missouri Withholding Tax Tax diversion 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. $3,674,000 $0 $3,674,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6252 Missouri MO Missouri State 2020 Missouri Quality Jobs Job Creation/Retention Revised Statutes of Missouri Sections 620.1875-620.1890 State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit (no provisions for recapture) $37,669,000 $0 $37,669,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6253 Missouri MO Missouri State 2020 Missouri Works - Business Incentives Job Creation/Retention Revised Statutes of Missouri Sections Sections 620.2000-620.2020 State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit Taxes may be recaptured due to misrepresentation, out-of-state relocation, or failure to file an annual report. 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. $113,472,000 $0 $113,472,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6254 Missouri MO Missouri State 2020 Missouri Manufacturing Jobs Act Manufacturing development Revised Statutes of Missouri Sections Section 620.1910 State of Missouri Withholding Tax Tax diversion (no provisions for recapture) $13,840,000 $0 $13,840,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6255 Missouri MO Missouri State 2020 Amateur Sports Ticket Sales Tax Credit Sports and other mega events Revised Statutes of Missouri Sections 67.3000 State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit (no provisions for recapture) $1,392,000 $0 $1,392,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6256 Missouri MO Missouri State 2020 Data Center Sales Tax Exemption Technology (data center) Section 144.810, RSMo State of Missouri Sales and Use Tax Tax Exemption (no provisions for recapture) Confidential under RSMo. Section 32.057 https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6257 Missouri MO North Kansas City School District 74 School District 2020 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. $144,906 $0 $144,906 (none) https://www.nkcschools.org/Page/4525 6258 Missouri MO North Kansas City School District 74 School District 2020 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. $628,448 $0 $628,448 (none) https://www.nkcschools.org/Page/4525 6259 Missouri MO North Kansas City School District 74 School District 2020 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. $2,135,663 $0 $2,135,663 (none) https://www.nkcschools.org/Page/4525 6260 Missouri MO North Kansas City School District 74 School District 2020 Kansas City Tax Abatements General Economic Development RSMo. Sections 99.800 to 99.865; RSMo. Sections 100.010 to 100.200; RSMo. Chapter 353 Kansas City, MO Property Tax Tax Exemption; Tax Diversion; not specified (not specified) $9,457,645 $0 $9,457,645 (none) https://www.nkcschools.org/Page/4525 6261 Missouri MO Rockwood R-VI School District School District 2020 Various Property Tax Abatement Programs General Economic Development (not specified) St. Louis County Property Tax (not specified) (not specified) $83,010 $0 $83,010 CAFR deemed immaterial. https://www.rsdmo.org/site/handlers/filedownload.ashx?moduleinstanceid=4398&dataid=38383&FileName=2020%20Comprehensive%20Annual%20Financial%20Report.pdf 6262 Missouri MO Springfield R-XII School District School District 2020 Various Property Tax Abatement Programs General Economic Development (not specified) Greene County MO Property Tax (not specified) (not specified) $3,937,286 $382,466 $3,554,820 (none) https://www.sps.org/Page/4706 6263 Missouri MO St Louis Public School District Transitional District School District 2020 Various Tax Abatment Programs General Economic Development Various, see CAFR St Louis MO Property Tax (not specified) (not specified) $34,771,672 $0 $34,771,672 See CAFR for program specifics https://www.slps.org/domain/10 6264 Missouri MO St. Charles County County 2020 Dispatch and Alarm Abatements (not specified) (not specified) Various Cities Property Tax (not specified) (not specified) $65,288 $0 $65,288 (none) https://www.sccmo.org/Archive.aspx?AMID=57 6265 Missouri MO St. Charles County County 2020 Road and Bridge Abatements (not specified) (not specified) Various Cities Property Tax (not specified) (not specified) $339,498 $0 $339,498 (none) https://www.sccmo.org/Archive.aspx?AMID=57 6266 Missouri MO St. Louis County County 2020 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) $823,504 $0 $823,504 (none) 6267 Missouri MO St. Louis County County 2020 Urban Redevelopment Corporations Redevelopment/revitalization Chapter 353 of the Revised Statutes of Missouri St. Louis County Property Tax Tax Abatement (not specified) $43,398 $0 $43,398 (none) https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 6268 Missouri MO St. Louis County County 2020 Urban Redevelopment Corporations General Economic Development (not specified) Other localities within St. Louis County, Missouri Property Tax Tax Abatement (not specified) $976,434 $0 $976,434 See CAFR for jurisdiction-specific details https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 6269 Missouri MO St. Louis County County 2020 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) $28,829 $0 $28,829 See CAFR for jurisdiction-specific details https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 6270 Missouri MO St. Louis County County 2020 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) $347,327 $0 $347,327 See CAFR for jurisdiction-specific details https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 6271 Missouri MO St. Louis County County 2020 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) $25,480 $0 $25,480 See CAFR for jurisdiction-specific details https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 6272 Montana MT Bozeman School District School District 2020 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. $2,297 $0 $2,297 (none) https://www.bsd7.org/ 6485 Montana MT Butte Silver Bow City and County City/County 2020 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 $29,739 $0 $29,739 (none) https://www.co.silverbow.mt.us/2032/Annual-Comprehensive-Financial-Report 6486 Montana MT Flathead County County 2020 New & Expanding Business General Economic Development Montana Code Annotated, Title 15, Chapter 24, Part 1 Property Tax Tax Abatement Tax Abatement $55,106 $0 $55,106 (none) https://flathead.mt.gov/department-directory/finance# 6487 Montana MT Gallatin County County 2020 New & Expanding Business General Economic Development Montana Code Annotated, Title 15, Chapter 24, Part 14, Gallatin County Property Tax Tax Abatement Tax Abatement $32,166 $0 $32,166 (none) https://gallatincomt.virtualtownhall.net/finance-department/pages/annual-audit-reports 6488 Montana MT Helena School District School District 2020 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. $52,439 $0 $52,439 See CACFR for company specific amounts, about half the abatemetns are for Boeing. https://helenaschools.org/departments/business-finance/ 6489 Montana MT Montana State 2020 Montana Board of Investments Commercial Loan Program Job Creation/Retention (not specified) State of Montana Corporate Income Tax; Individual Income Tax Tax Credit BOI may increase the interest rate commensurate with the number of jobs eliminated if the borrower eliminates 10 or more qualifying jobs. $13,955,000 $0 $13,955,000 (none) https://sfsd.mt.gov/SAB/acfr/index 6490 Montana MT Yellowstone County County 2020 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 $1,376,647 $0 $1,376,647 CAFR reports losses to cities and school districts due to the county's agreements https://www.yellowstonecountymt.gov/finance/CompRpt/compreport22/index.asp 6491 Nebraska NE City of Bellevue Municipality 2020 Tax Increment Financing (TIF) General Economic Development (not specified) Bellevue, Nebraska Property Tax Tax Increment Financing (TIF) (not specified) $78,000 $0 $78,000 (none) https://www.bellevue.net/departments/finance/documents-forms-reports 6651 Nebraska NE City of Grand Island Municipality 2020 Tax Increment Financing (TIF) General Economic Development (not specified) Grand Island, Nebraska (not specified) (not specified) (not specified) $2,500,000 $0 $2,500,000 (none) https://www.grand-island.com/departments/finance/monthly-financial-statements/city-financial-statements 6652 Nebraska NE City of Kearney Municipality 2020 Community Development Act General Economic Development (not specified) Kearney, Nebraska (not specified) (not specified) (not specified) $103,949 $0 $103,949 (none) 6653 Nebraska NE City of Kearney Municipality 2020 Nebraska Advantage Act and the Employment and Investment Growth Act General Economic Development (not specified) Boone County, Nebraska (not specified) (not specified) (not specified) $278,126 $0 $278,126 (none) 6654 Nebraska NE City of Lincoln Municipality 2020 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) $1,829,096 $0 $1,829,096 (none) 6655 Nebraska NE City of Lincoln Municipality 2020 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) $1,164,989 $0 $1,164,989 (none) 6656 Nebraska NE City of Omaha Municipality 2020 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) $7,706,000 $0 $7,706,000 (none) https://finance.cityofomaha.org/ 6657 Nebraska NE City of Omaha Municipality 2020 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) $18,727,000 $0 $18,727,000 (none) https://finance.cityofomaha.org/ 6658 Nebraska NE Douglas County County 2020 Tax Increment Financing (TIF) Blight State Statute §18-2101 through §18-2150 Unspecified Property Tax Tax Increment Financing (TIF) (not specified) $5,852,000 $0 $5,852,000 (none) https://www.douglascountyclerk.org/finance-division/county-financial-reports 6659 Nebraska NE Lancaster County County 2020 Various Tax Abatement Programs General Economic Development (not specified) Various, see CAFR Property Tax Tax Abatement (not specified) $1,666,823 $0 $1,666,823 (none) https://www.lancaster.ne.gov/Archive.aspx?AMID=44 6660 Nebraska NE Nebraska State 2020 The Affordable Housing Tax Credit Act Affordable Housing Nebraska Revised Statutes s. 77-2501 through 77-2507 State of Nebraska Income Tax Tax Credit The credits are subject to recapture in proportion to the percentage of recapture or disallowance of the related recaptured federal LIHTC. Undisclosed for confidentiality https://das.nebraska.gov/accounting/fin-report.html 6661 Nebraska NE Nebraska State 2020 Beginner Farmer Tax Credit Act Agricultural development Nebraska Revised Statutes s. 77-5201 through 77-5215 State of Nebraska Income Tax; Personal Property Tax Tax Credit; Tax Exemption (not specified) $1,677,000 $0 $1,677,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6662 Nebraska NE Nebraska State 2020 Nebraska Advantage Microenterprise Tax Credit Act Business attraction/retention/expansion Nebraska Revised Statutes s. 77-5901 through 77-5908 State of Nebraska Income Tax Tax Credit (no provisions for recapture) $623,000 $0 $623,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6663 Nebraska NE Nebraska State 2020 Nebraska Advantage Rural Development Act Business attraction/retention/expansion Nebraska Revised Statutes s. 77-27, 187 through 77-27.196.01 State of Nebraska Sales and Use Tax; Income Tax Tax Credit; Tax refund If a taxpayer with a livestock modernization project fails to attain 75% of investment estimates, all benefits will be recaptured. $1,916,000 $0 $1,916,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6664 Nebraska NE Nebraska State 2020 Angel Investment Tax Credit Capital investment Nebraska Revised Statutes s. 77-6301 Tourism 77-6310 State of Nebraska (not specified) Tax Credit These credits are subject to recapture if the investment is not held in the small business for at least three years. LB 344, operative August 1, 2019, terminated the Angel Investment Tax Credit Act after calendar year 2019. No Tax Credits may be allocated after that calendar year. $6,127,000 $0 $6,127,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6665 Nebraska NE Nebraska State 2020 Invest Nebraska Act Capital investment Nebraska Revised Statutes s. 77-5501 through 77-5544 State of Nebraska Income Tax; Withholding Tax Credit; Tax refund (not specified) Undisclosed for confidentiality https://das.nebraska.gov/accounting/fin-report.html 6666 Nebraska NE Nebraska State 2020 Community Development Assistance Act Community development Nebraska Revised Statutes s. 13-201 through 13-208 State of Nebraska Income Tax; Premium Tax; Franchise Tax Tax Credit (no provisions for recapture) $108,000 $0 $108,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6667 Nebraska NE Nebraska State 2020 New Market Job Growth Investment Tax Credit Community development Nebraska Revised Statutes s. 77-1101 through 77-1119 State of Nebraska Income Tax; Insurance Premium Tax; Franchise 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. $12,082,000 $0 $12,082,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6668 Nebraska NE Nebraska State 2020 Nebraska Job Creation and Mainstreet Revitalization Act Historic Preservation Nebraska Revised Statutes s. 77-2901 through 77-2912 State of Nebraska Income Tax; Insurance Premium 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. $4,559,000 $0 $4,559,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6669 Nebraska NE Nebraska State 2020 Employment and Investment Growth Job Creation/Retention Nebraska Revised Statutes s. 77-4101 through 77-4113 State of Nebraska Sales and Use Tax; Personal Property Tax; Income Tax Tax refund; Tax Credit 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. $45,399,000 $0 $45,399,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6670 Nebraska NE Nebraska State 2020 Nebraska Advantage Rural Development Act Job Creation/Retention Nebraska Revised Statutes s. 77-5701 through 77-5735 State of Nebraska Sales and Use Tax; Personal Property Tax; Real Property Tax; Withholding Tax refund; Tax Credit; Tax Exemption 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. $184,005,000 $0 $184,005,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6671 Nebraska NE Omaha Public Schools School District 2020 Tax Increment Financing (TIF) General Economic Development (not specified) City of Bellevue Property Tax Tax Diversion (not specified) $122 $0 $122 (none) 6672 Nebraska NE Omaha Public Schools School District 2020 Tax Increment Financing (TIF) General Economic Development (not specified) City of Omaha Property Tax Tax Diversion (not specified) $19,832 $0 $19,832 (none) 6673 Nebraska NE Papillion-Lavista School District 27 School District 2020 Tax Increment Financing (TIF) General Economic Development (not specified) City of La Vista Property Tax Tax Diversion (not specified) $74,225 $0 $74,225 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. 6674 Nevada NV Carson City County 2020 Various Tax Abatements General Economic Development Nevada Revised Statutes (NRS) Chapter 279 Sales Tax, Business Tax Tax rebate (not specified) $569,844 $0 $569,844 See CAFR doe company specific details https://www.carson.org/government/budget-financial-information 7194 Nevada NV City of Henderson Municipality 2020 Redevelopment Area Owner Participation Agreement General Economic Development Nevada Revised Statutes 279 City of Henderson Property Tax Tax sharing (not specified) $8,059,852 $0 $8,059,852 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 7195 Nevada NV City of Henderson Municipality 2020 State of Nevada Tax Abatement Program (Data center) Technology (data center) Nevada Revised Statutes 360.754 State of Nevada Property Tax; Sales and Use Tax (not specified) (not specified) $498,495 $0 $498,495 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 7196 Nevada NV City of Henderson Municipality 2020 State of Nevada Tax Abatement Program (Energy) Energy production Nevada Revised Statutes 701A State of Nevada Property Tax; Sales and Use Tax (not specified) (not specified) $335,368 $0 $335,368 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 7197 Nevada NV City of Henderson Municipality 2020 State of Nevada Tax Abatement Program (Machinery/equipment) General Economic Development Nevada Revised Statutes 374.357 State of Nevada Sales and Use Tax (not specified) (not specified) $310,526 $0 $310,526 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 7198 Nevada NV City of Henderson Municipality 2020 State of Nevada Tax Abatement Program (Aviation) Technology (aviation) Nevada Revised Statutes 360.753 State of Nevada Personal Property Tax; Sales and Use Tax (not specified) (not specified) $22,227 $0 $22,227 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 7199 Nevada NV City of Las Vegas Municipality 2020 State of Nevada Tax Abatement Program (Data center) Technology (data center) Nevada Revised Statutes 360.754 State of Nevada Property Tax; Sales and Use Tax Tax Abatement (not specified) $1,122,166 $0 $1,122,166 (none) https://www.lasvegasnevada.gov/Government/Departments/Finance 7200 Nevada NV City of Las Vegas Municipality 2020 State of Nevada Tax Abatement Program (Energy) Energy production Nevada Revised Statutes 701A State of Nevada Property Tax; Sales and Use Tax Tax Abatement (not specified) $754,949 $0 $754,949 (none) https://www.lasvegasnevada.gov/Government/Departments/Finance 7201 Nevada NV City of Las Vegas Municipality 2020 State of Nevada Tax Abatement Program (Machinery/equipment) General Economic Development Nevada Revised Statutes 374.357 State of Nevada Sales and Use Tax Tax Abatement (not specified) $699,028 $0 $699,028 (none) https://www.lasvegasnevada.gov/Government/Departments/Finance 7202 Nevada NV City of Las Vegas Municipality 2020 State of Nevada Tax Abatement Program (Aviation) Technology (aviation) Nevada Revised Statutes 360.753 State of Nevada Personal Property Tax; Sales and Use Tax Tax Abatement (not specified) $50,035 $0 $50,035 (none) https://www.lasvegasnevada.gov/Government/Departments/Finance 7203 Nevada NV City of North Las Vegas Municipality 2020 State of Nevada Tax Abatement Program (Data center) Technology (data center) Nevada Revised Statutes 360.754 State of Nevada Sales and Use Tax (not specified) (not specified) $287,066 $0 $287,066 (none) http://www.cityofnorthlasvegas.com/departments/finance/cafr.php 7204 Nevada NV City of North Las Vegas Municipality 2020 State of Nevada Tax Abatement Program (Energy) Energy production Nevada Revised Statutes 701A State of Nevada Sales and Use Tax (not specified) (not specified) $193,126 $0 $193,126 (none) http://www.cityofnorthlasvegas.com/departments/finance/cafr.php 7205 Nevada NV City of North Las Vegas Municipality 2020 State of Nevada Tax Abatement Program (Machinery/equipment) General Economic Development Nevada Revised Statutes 374.357 State of Nevada Sales and Use Tax (not specified) (not specified) $178,821 $0 $178,821 (none) http://www.cityofnorthlasvegas.com/departments/finance/cafr.php 7206 Nevada NV City of North Las Vegas Municipality 2020 State of Nevada Tax Abatement Program (Aviation) Technology (aviation) Nevada Revised Statutes 360.753 State of Nevada Sales and Use Tax (not specified) (not specified) $12,800 $0 $12,800 (none) http://www.cityofnorthlasvegas.com/departments/finance/cafr.php 7207 Nevada NV City of Reno Municipality 2020 State of Nevada Tax Abatement Program (Machinery/equipment) General Economic Development Nevada Revised Statutes 374.357 State of Nevada Sales and Use Tax (not specified) (not specified) $1,187,144 $0 $1,187,144 (none) https://www.reno.gov/government/departments/finance/financial-reports 7208 Nevada NV City of Reno Municipality 2020 State of Nevada Tax Abatement Program (Energy) Energy production Nevada Revised Statutes 701A State of Nevada Property Tax; Sales and Use Tax (not specified) (not specified) $382,337 $0 $382,337 (none) https://www.reno.gov/government/departments/finance/financial-reports 7209 Nevada NV City of Reno Municipality 2020 State of Nevada Tax Abatement Program (Aviation) Technology (aviation) Nevada Revised Statutes 360.753 State of Nevada Personal Property Tax; Sales and Use Tax (not specified) (not specified) $97,451 $0 $97,451 (none) https://www.reno.gov/government/departments/finance/financial-reports 7210 Nevada NV City of Reno Municipality 2020 State of Nevada Tax Abatement Program (Data center) Technology (data center) Nevada Revised Statutes 360.754 State of Nevada Property Tax; Sales and Use Tax (not specified) (not specified) $60,741 $0 $60,741 (none) https://www.reno.gov/government/departments/finance/financial-reports 7211 Nevada NV City of Sparks Municipality 2020 State of Nevada Tax Abatement Program (Machinery/equipment) General Economic Development Nevada Revised Statutes 374.357 State of Nevada Sales and Use Tax (not specified) (not specified) $470,385 $0 $470,385 (none) 7212 Nevada NV City of Sparks Municipality 2020 State of Nevada Tax Abatement Program (Energy) Energy production Nevada Revised Statutes 701A State of Nevada Property Tax; Sales and Use Tax (not specified) (not specified) $151,494 $0 $151,494 (none) 7213 Nevada NV City of Sparks Municipality 2020 State of Nevada Tax Abatement Program (Aviation) Technology (aviation) Nevada Revised Statutes 360.753 State of Nevada Personal Property Tax; Sales and Use Tax (not specified) (not specified) $38,613 $0 $38,613 (none) 7214 Nevada NV City of Sparks Municipality 2020 State of Nevada Tax Abatement Program (Data center) Technology (data center) Nevada Revised Statutes 360.754 State of Nevada Property Tax; Sales and Use Tax (not specified) (not specified) $24,067 $0 $24,067 (none) 7215 Nevada NV Clark County County 2020 Data Center General Economic Development NRS 360.754 State of Nevada Property Tax; Sales and Use Tax Partial abatement (not specified) $1,636,142 $0 $1,636,142 (none) https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php 7216 Nevada NV Clark County County 2020 Renewable Energy Energy production NRS 701A.370 State of Nevada Property Tax; Sales and Use Tax Partial abatement (not specified) $1,100,731 $0 $1,100,731 (none) https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php 7217 Nevada NV Clark County County 2020 Standard General Economic Development NRS 374.357 State of Nevada Sales and Use Tax Partial abatement (not specified) $1,019,197 $0 $1,019,197 (none) https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php 7218 Nevada NV Clark County County 2020 Aviation Technology (aviation) NRS 360.753 State of Nevada Personal Property Tax; Sales and Use Tax Partial abatement (not specified) $72,953 $0 $72,953 (none) https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php 7219 Nevada NV Clark County School District School District 2020 Various State of Nevada Tax Abatements 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) $11,168,215 $0 $11,168,215 (none) 7220 Nevada NV Elko County County 2020 Renewable Energy Energy production (not specified) State of Nevada Property Tax Tax Abatement (not specified) $514,647 $0 $514,647 (none) 7221 Nevada NV Lyon County County 2020 Various Tax Abatments - State of NV General Economic Development (not specified) State of Nevada Sales Tax, Property Tax Tax Abatement (not specified) $106,873 $0 $106,873 (none) https://www.lyon-county.org/228/Comptroller 7222 Nevada NV Nevada State 2020 Transferable Tax Credits Capital investment Nevada Revised Statutes 231.1555 State of Nevada Gaming Tax Tax Credit (no provisions for recapture) $22,250,000 $0 $22,250,000 (none) https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7223 Nevada NV Nevada State 2020 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. $5,094,000 $0 $5,094,000 multiple programs - see CAFR for more details https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7224 Nevada NV Nevada State 2020 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) $3,073,000 $0 $3,073,000 multiple programs - see CAFR for more details https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7225 Nevada NV Nevada State 2020 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) $1,341,000 $0 $1,341,000 (none) https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7226 Nevada NV Nevada State 2020 Renewable Energy Tax Abatements Energy production multiple State of Nevada Sales and Use Tax; Real and Personal Property Tax Tax Exemption (not specified) $1,007,000 $0 $1,007,000 multiple programs - see CAFR for more details https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7227 Nevada NV Washoe County County 2020 Renewable Energy Energy production (not specified) State of Nevada Local Option Taxes Tax Abatement (not specified) $1,332,854 $0 $1,332,854 (none) 7228 Nevada NV Washoe County County 2020 Aviation General Economic Development (not specified) State of Nevada Local Option Taxes Tax Abatement (not specified) $339,723 $0 $339,723 (none) 7229 Nevada NV Washoe County County 2020 Data Center General Economic Development (not specified) State of Nevada Local Option Taxes Tax Abatement (not specified) $211,746 $0 $211,746 (none) 7230 Nevada NV Washoe County County 2020 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes Tax Abatement (not specified) $4,138,466 $0 $4,138,466 (none) 7231 Nevada NV Washoe County School District School District 2020 Aviation General Economic Development NRS 360.754 State of Nevada Personal Property Tax; Sales and Use Tax Tax Abatement (not specified) $246,218 $0 $246,218 (none) https://www.washoeschools.net/Page/548 7232 Nevada NV Washoe County School District School District 2020 Data Center Data Centers NRS 369.754 State of Nevada Personal Property Tax; Sales and Use Tax Tax Abatement (not specified) $216,767 $0 $216,767 (none) https://www.washoeschools.net/Page/548 7233 Nevada NV Washoe County School District School District 2020 Renewable Energy Energy production NRS 701A.370 State of Nevada Personal Property Tax; Sales and Use Tax Tax Abatement (not specified) $1,049,584 $0 $1,049,584 (none) https://www.washoeschools.net/Page/548 7234 Nevada NV Washoe County School District School District 2020 Standard Business attraction/retention/expansion Nevada Revised Statutes 374.357 State of Nevada (not specified) (not specified) (not specified) $4,236,600 $0 $4,236,600 (none) https://www.washoeschools.net/Page/548 7235 New Hampshire NH City of Manchester Municipality 2020 Community Revitalization Tax Relief Incentive General Economic Development (not specified) Manchester, New Hampshire Property Tax Tax Abatement (no provisions for recapture) $467,961 $0 $467,961 (none) https://www.manchesternh.gov/Departments/Finance/Annual-Financial-Report 7331 New Hampshire NH City of Nashua Municipality 2020 Community Revitalization Tax Relief Incentive Property improvements New Hampshire Revised Statutes Annotated 79E Nashua, New Hampshire Property Tax Tax Abatement (not specified) $287,920 $0 $287,920 (none) https://www.nashuanh.gov/DocumentCenter/Index/471 7332 New Hampshire NH New Hampshire State 2020 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) $1,009,000 $0 $1,009,000 (none) https://www.das.nh.gov/accounting/ACFR.aspx 7333 New Hampshire NH New Hampshire State 2020 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) $610,000 $0 $610,000 (none) https://www.das.nh.gov/accounting/ACFR.aspx 7334 New Jersey NJ City of Elizabeth Municipality 2020 PILOT Agreements Affordable Housing (not specified) Elizabeth, New Jersey Property Tax Tax Abatement (not specified) $29,796,191 $14,764,127 $15,032,064 (none) 7546 New Jersey NJ Edison School District School District 2020 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) 7547 New Jersey NJ Elizabeth School District School District 2020 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Elizabeth Property Tax (not specified) (not specified) $6,653,292 $0 $6,653,292 (none) 7548 New Jersey NJ Hudson County County 2020 Various agreements General Economic Development (not specified) Jersey City, NJ Property Tax (not specified) (not specified) $55,153,579 $0 $55,153,579 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/CY2020%20Annual%20Audit.pdf 7549 New Jersey NJ Jersey City Municipality 2020 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) $102,297,292 $112,696,230 $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/CY2020%20Annual%20Audit.pdf 7550 New Jersey NJ Jersey City Public Schools  School District 2020 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) $57,194,262 $0 $57,194,262 Reported in Jersey City CAFR https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/CY2020%20Annual%20Audit.pdf 7551 New Jersey NJ Middlesex County County 2020 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) $1,368,793 $0 $1,368,793 (none) https://www.middlesexcountynj.gov/government/departments/department-of-business-innovation-education-and-opportunity/middlesex-county-improvement-authority/about-mcia/authority-annual-reports 7552 New Jersey NJ New Jersey State 2020 Business Employment Incentive Program Technology (various) Public Laws 1996 c. 26 State of New Jersey Corporation Business Tax; Insurance Premium Tax Tax Credit (not specified) $45,860,000 $0 $45,860,000 (none) 7553 New Jersey NJ New Jersey State 2020 Business Retention and Relocation Assistance Grant Program (BRRAG) Business attraction/retention/expansion New Jersey Statutes Annotated 34:1B-114 State of New Jersey Corporation Business Tax Tax Credit (not specified) $5,922,000 $0 $5,922,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7554 New Jersey NJ New Jersey State 2020 Economic Redevelopment and Growth (ERG) Program Business attraction/retention/expansion Public Laws 2013 c. 161 State of New Jersey Corporation Business Tax; Insurance Premium Tax; Gross Income Tax Tax Credit; Tax refund (not specified) $62,523,000 $0 $62,523,000 (none) 7555 New Jersey NJ New Jersey State 2020 Grow New Jersey Assistance Program (GROW NJ) Job Creation/Retention Public Laws 2013 c. 161 State of New Jersey Corporation Business Tax; Insurance Premium Tax Tax Credit (not specified) $133,126,000 $0 $133,126,000 (none) 7556 New Jersey NJ New Jersey State 2020 Public Infrastructure Projects; Film and Digital Media Tax Credit Program; Angel Investor Tax Credit Program Film, TV, and/or media New Jersey Statutes Annotated 34:1B-251; Public Laws 2018 c. 56; Public Laws 2013 c. 14 State of New Jersey multiple Multiple (not specified) $2,380,000 $0 $2,380,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7557 New Jersey NJ New Jersey State 2020 Technology Business Tax Certificate Transfer (NOL) Program Technology (biotech) New Jersey Statutes Annotated 34:1B-7.42a State of New Jersey Corporate Income Tax Tax Credit (not specified) $60,000,000 $0 $60,000,000 (none) 7558 New Jersey NJ New Jersey State 2020 Urban Transit Hub Tax Credit Program (HUB) Capital investment Public Laws 2007 c. 346 State of New Jersey Corporation Business Tax; Insurance Premium Tax; Gross Income Tax Tax Credit Tax Credits may be reduced or forfeited $86,454,000 $0 $86,454,000 (none) 7559 New Jersey NJ Toms River Township Municipality 2020 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) $1,028,840 $0 $1,028,840 (none) https://tomsrivertownship.com/178/Finance 7560 New Mexico NM Albuquerque Municipal School District 12 School District 2020 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) $1,104,021 $0 $1,104,021 All agreements and their recipients are listed in the CAFR. 7855 New Mexico NM Albuquerque Municipal School District 12 School District 2020 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) $168,539 $0 $168,539 Cannot be determined by the Council; the Council is not a taxing authority. 7856 New Mexico NM Bernalillo County County 2020 Industrial Development Project Industrial development NMSA ¬ß4-59 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 $74,618 $38,386 $36,232 (none) 7857 New Mexico NM Bernalillo County County 2020 Multi-Family Revenue Bonds Construction/rehabilitation NMSA ¬ß4-59 County Industrial Revenue Bond Act, NMSA ¬ß3-45 Municipal Housing Law and County Ordinance Bernalillo County, New Mexico Property Tax Tax Exemption Issuer can take possession and terminate agreement $313,541 $50,239 $263,302 (none) 7858 New Mexico NM Bernalillo County County 2020 IRB Construction/rehabilitation NMSA ¬ß4-59 County Industrial Revenue Bond Act, NMSA ¬ß3-45 Municipal Housing Law and County Ordinance Bernalillo County, New Mexico Property Tax Tax Exemption Issuer can take possession and terminate agreement $181,860 $0 $181,860 (none) 7859 New Mexico NM Bernalillo County County 2020 Taxable Industrial Revenue Bonds Construction/rehabilitation NMSA ¬ß4-59 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 $836,835 $1,292,515 $0 (none) 7860 New Mexico NM City of Albuquerque Municipality 2020 Various tax abatement agreements General Economic Development Section 7-37-6 NMSA 1978 and Section 7-38 NMSA 1978 Bernalillo County Real Property Tax; Personal Property Tax; Gross Receipts Tax; Compensating Tax (not specified) (not specified) $925,586 $0 $925,586 (none) https://www.cabq.gov/dfa/treasury/investor-information/comprehensive-annual-financial-reports 7861 New Mexico NM City of Albuquerque Municipality 2020 Various Industrial Revenue Bonds agreements General Economic Development Article 32 NMSA 1978 and City ordinance 3-2-15 Albuquerque Property Tax Tax abatement; Tax Credit (not specified) $171,394 $16,993 $154,401 (none) https://www.cabq.gov/dfa/treasury/investor-information/comprehensive-annual-financial-reports 7862 New Mexico NM City of Las Cruces Municipality 2020 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) $113,853 $0 $113,853 (none) https://www.las-cruces.org/Archive.aspx?AMID=37 7863 New Mexico NM City of Rio Rancho Municipality 2020 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 $136,068 $0 $136,068 (none) 7864 New Mexico NM City of Rio Rancho Municipality 2020 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) $95,349 $0 $95,349 (none) 7865 New Mexico NM City of Rio Rancho Municipality 2020 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) $53,647 $0 $53,647 (none) 7866 New Mexico NM City of Rio Rancho Municipality 2020 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) $49,304 $0 $49,304 (none) 7867 New Mexico NM City of Rio Rancho Municipality 2020 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. $36,898 $0 $36,898 (none) https://www.rrnm.gov/436/Financial-Statements 7868 New Mexico NM City of Roswell Municipality 2020 Christmas by Krebs - IRB General Economic Development (not specified) Property tax IRB (no provisions for recapture) $50,000 $0 $50,000 (none) 7869 New Mexico NM City of Roswell Municipality 2020 Leprino Foods Company General Economic Development (not specified) Property tax IRB (no provisions for recapture) $300,000 $0 $300,000 (none) 7870 New Mexico NM City of Roswell Municipality 2020 Sunrise Energy Ventures New Mexico, LLC General Economic Development (not specified) Property tax IRB (no provisions for recapture) $25,000 $0 $25,000 (none) 7871 New Mexico NM City of Santa Fe Municipality 2020 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 $563,980 $0 $563,980 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 7872 New Mexico NM Dona Ana County County 2020 Industrial Revenue Bonds General Economic Development (not specified) Dona Ana County Property Tax (not specified) (not specified) $366,970 $110,403 $256,567 (none) 7873 New Mexico NM Gadsden Independent School District 16 School District 2020 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. 7874 New Mexico NM Gadsden Independent School District 16 School District 2020 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) $59,304 $0 $59,304 All agreements and their recipients are listed in the CAFR. 7875 New Mexico NM New Mexico State 2020 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) $55,600,000 $0 $55,600,000 (none) https://www.nmdfa.state.nm.us/new-mexico-annualreport/ 7876 New Mexico NM Rio Rancho Public School District 94 School District 2020 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) $3,329,625 $0 $3,329,625 (none) 7877 New Mexico NM Rio Rancho Public School District 94 School District 2020 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) $235,558 $235,558 $0 (none) 7878 New Mexico NM San Juan County County 2020 Industrial Revenue Bond General Economic Development (not specified) San Juan County Property Tax (not specified) Yes At June 30, 2020, the County had one taxable industrial revenue bond project that resulted in an abatement of taxes less than $50,000. For the nature of the abatement having been under the quantitative threshold and considering the immaterial nature of the abatement, the County did not need to report the abatement within the Notes under the guidelines of the Statement. 7879 New Mexico NM Sandoval County County 2020 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. $9,516,403 $9,150,000 $366,403 (none) 7880 New Mexico NM Sandoval County County 2020 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. $39,607 $0 $39,607 (none) 7881 New Mexico NM Sandoval County County 2020 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. $52,923 $0 $52,923 (none) 7882 New Mexico NM Sandoval County County 2020 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) $146,057 $0 $146,057 (none) 7883 New Mexico NM Santa Fe County County 2020 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) $240,306 $0 $240,306 (none) 7884 New York NY City of Buffalo Municipality 2020 Various New York State programs General Economic Development (not specified) Buffalo, NY Real Property Tax Tax Exemption (not specified) $12,234,892 $4,959,266 $7,275,626 (none) 8893 New York NY City of Buffalo Municipality 2020 Erie County Industrial Development Agency programs Job Creation/Retention (not specified) Erie County, New York Property Tax Reduction in assessed value (not specified) $14,389,056 $3,483,520 $10,905,536 (none) 8894 New York NY City of Rochester Municipality 2020 Various Tax Abatement Agreements General Economic Development Various Rochester, New York Real Property Tax Tax Abatement (not specified) $29,802,764 $0 $29,802,764 See CAFR for program specific figures 8895 New York NY City of Syracuse Municipality 2020 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 $19,668,388 $1,056,341 $18,612,047 (none) 8896 New York NY City of Syracuse Municipality 2020 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 $595,786 $68,873 $526,913 (none) 8897 New York NY City of Yonkers Municipality 2020 Yonkers Industrial Development Agency Sales Tax Abatement General Economic Development (not specified) Yonkers, New York Sales Tax (not specified) (not specified) $2,007,623 $0 $2,007,623 (none) 8898 New York NY City of Yonkers Municipality 2020 Yonkers Industrial Development Agency Mortgage Tax Abatement General Economic Development (not specified) Yonkers, New York Mortgage Recording Tax (not specified) (not specified) $2,214,658 $0 $2,214,658 The amount quoted is the total revenue foregone by City, County, and NYC 8899 New York NY City of Yonkers Municipality 2020 Yonkers Industrial Development Agency PILOT Tax Abatement General Economic Development (not specified) Yonkers, New York Property Tax (not specified) (not specified) $53,656,981 $25,951,444 $27,705,537 (none) 8900 New York NY Erie County County 2020 Various PILOT Agreements General Economic Development (not specified) Erie County ECIDA Real Property Tax Tax abatement; PILOT (not specified) $1,863,898 $0 $1,863,898 (none) https://www4.erie.gov/comptroller/financial-statements 8901 New York NY Erie County County 2020 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) $27,742 $0 $27,742 (none) https://www4.erie.gov/comptroller/financial-statements 8902 New York NY Erie County County 2020 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) $764,025 $0 $764,025 (none) https://www4.erie.gov/comptroller/financial-statements 8903 New York NY Erie County County 2020 Various PILOT Agreements General Economic Development (not specified) Clarence, NY Real Property Tax Tax abatement; PILOT (not specified) $70,425 $0 $70,425 (none) https://www4.erie.gov/comptroller/financial-statements 8904 New York NY Erie County County 2020 Various PILOT Agreements General Economic Development (not specified) Hamberg, NY Real Property Tax Tax abatement; PILOT (not specified) $270,993 $0 $270,993 (none) https://www4.erie.gov/comptroller/financial-statements 8905 New York NY Erie County County 2020 Various PILOT Agreements General Economic Development (not specified) Lancaster, NY Real Property Tax Tax abatement; PILOT (not specified) $318,934 $0 $318,934 (none) https://www4.erie.gov/comptroller/financial-statements 8906 New York NY Erie County County 2020 Various PILOT Agreements General Economic Development (not specified) Amherst, NY Real Property Tax Tax abatement; PILOT (not specified) $518,976 $0 $518,976 (none) https://www4.erie.gov/comptroller/financial-statements 8907 New York NY Monroe County County 2020 Sales Tax Abatement General Economic Development (not specified) Imagine Monroe Sales Tax (not specified) (not specified) $900,000 $0 $900,000 (none) https://www.monroecounty.gov/finance 8908 New York NY Monroe County County 2020 18A - PILOTs General Economic Development (not specified) Imagine Monroe Property Tax (not specified) (not specified) $5,600,000 $0 $5,600,000 (none) https://www.monroecounty.gov/finance 8909 New York NY Monroe County County 2020 Shelter Rent Housing (not specified) Imagine Monroe Property Tax (not specified) (not specified) $1,600,000 $0 $1,600,000 (none) https://www.monroecounty.gov/finance 8910 New York NY Nassau County County 2020 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. $20,638,000 $0 $20,638,000 All individual programs are reported in CAFR. https://www.nassaucountyny.gov/4517/Financial-Reports 8911 New York NY Nassau County County 2020 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. $20,215,000 $0 $20,215,000 All individual programs are reported in CAFR. PILOT payments must be remitted to Nassau County. https://www.nassaucountyny.gov/4517/Financial-Reports 8912 New York NY Nassau County County 2020 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. $1,271,000 $0 $1,271,000 All individual programs are reported in CAFR. PILOT payments must be remitted to Nassau County. https://www.nassaucountyny.gov/4517/Financial-Reports 8913 New York NY New York State 2020 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 (no provisions for recapture) $41,000,000 $0 $41,000,000 (none) https://www.osc.state.ny.us/reports/finance 8914 New York NY New York State 2020 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, Sections 187-G, 187-H and 187-I State of New York Personal Income Tax; Corporate Franchise Tax; Insurance Premium Tax; Corporate Tax Tax Credit (no provisions for recapture) $130,000,000 $0 $130,000,000 (none) https://www.osc.state.ny.us/reports/finance 8915 New York NY New York State 2020 Excelsior Jobs Program and Empire State Job Retention Program Credit Business attraction/retention/expansion 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 Franchise Tax; Bank and Insurance Taxes Tax Credit (no provisions for recapture) $168,000,000 $0 $168,000,000 (none) https://www.osc.state.ny.us/reports/finance 8916 New York NY New York State 2020 New York Youth Jobs Program Child/youth services State tax law: Article 22, Section 606(tt) Article 9-A, Section 210-B(36) State of New York Personal Income Tax; Corporate Franchise Tax Tax Credit (no provisions for recapture) $40,000,000 $0 $40,000,000 (none) https://www.osc.state.ny.us/reports/finance 8917 New York NY New York State 2020 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 (no provisions for recapture) $636,000,000 $0 $636,000,000 projected https://www.osc.state.ny.us/reports/finance 8918 New York NY New York State 2020 Other tax abatement programs General Economic Development multiple State of New York multiple Multiple (no provisions for recapture) $20,000,000 $0 $20,000,000 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 8919 New York NY New York State 2020 Industrial Development Agencies (IDAs) General Economic Development State tax law: Article 28, Section 1116(a)(1) State of New York Sales and Use Tax Tax Exemption (no provisions for recapture) $97,000,000 $0 $97,000,000 (none) https://www.osc.state.ny.us/reports/finance 8920 New York NY New York State 2020 Empire Zones Job Creation/Retention 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 (no provisions for recapture) $31,000,000 $0 $31,000,000 (none) https://www.osc.state.ny.us/reports/finance 8921 New York NY New York State 2020 Qualified Empire Zones Enterprise Job Creation/Retention 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; Corporpate Franchise Tax; Bank and Insurance Taxes; Corporate Tax Tax Credit (no provisions for recapture) $58,000,000 $0 $58,000,000 (none) https://www.osc.state.ny.us/reports/finance 8922 New York NY New York City Municipality 2020 Low Income Housing Program 420-C Affordable Housing New York State Real Property Tax Law: Article 4, Title 2, Section 420c City of New York Real Property Tax Reduction of assessed value Previously abated taxes are not recaptured unless there is a direct demand from HPD to do so $285,800,000 $0 $285,800,000 (none) 8923 New York NY New York City Municipality 2020 Relocation and Assistance Program (REAP), Lower Manhattan Relocation and Employment Assistance Program for Eligible Benefits (LMREAP-EB) and Lower Manhattan Relocation and Employment Assistance Program for Special Eligible Benefits (LMREAP-SEB) Business attraction/retention/expansion NYC Administrative Code: Title 11, Chapter 6, Subchapter 3, Part 4, Section 11-643.9, 11-1105.211-1105.3 City of New York General Corporation Tax; Banking Corporation Tax; Unincorporated Business Tax; Utility Tax Tax Credit (no provisions for recapture) $31,000,000 $0 $31,000,000 (none) 8924 New York NY New York City Municipality 2020 Build NYC Tax Abatement Program Construction/rehabilitation New York Not-for-Profit Law: Section 411 City of New York Mortgage Recording Tax Tax Exemption Change in utilization within ten years $1,023,000 $0 $1,023,000 (none) 8925 New York NY New York City Municipality 2020 The Commercial Revitalization (CRP) and Commercial Expansion (CEP)s Construction/rehabilitation New York State Real Property Tax Law: Title 4; Title 4a City of New York Real Property Tax Reduction of assessed value (no provisions for recapture) $14,200,000 $0 $14,200,000 (none) 8926 New York NY New York City Municipality 2020 Urban Development Action Area Programs (UDAAP) Construction/rehabilitation General Municipal Law 696: Article 16 City of New York Real Property Tax Reduction of assessed value (no provisions for recapture) $22,000,000 $0 $22,000,000 (none) 8927 New York NY New York City Municipality 2020 Industrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP) Construction/rehabilitation New York State Real Property Tax Law: Article 4, Title 2F, Section 489; NYC Administrative Code: Title 11, Chapter 2, Subchapter 2, Part 5 City of New York Real Property Tax Tax Credit (no provisions for recapture) $840,000,000 $0 $840,000,000 (none) 8928 New York NY New York City Municipality 2020 Commercial Conversion Programs 421-a, 421-b, 421-g Construction/rehabilitation New York State Real Property Tax Law (RPTL): Article 4, Title 2, Sections 421-a, 421-b, 421-g City of New York Real Property Tax Reduction of assessed value; Tax Credit (no provisions for recapture) $1,600,700,000 $0 $1,600,700,000 (none) 8929 New York NY New York City Municipality 2020 Solar Electric Generating System (SEGS) Abatement Programs Energy production New York State Real Property Tax Law: Title 4C (499 aaaa - 499 gggg) parcel City of New York Real Property Tax Reduction of assessed value; Tax Credit (not specified) $20,400,000 $0 $20,400,000 (none) 8930 New York NY New York City Municipality 2020 Industrial Incentive Program - Sales Tax Abatement General Economic Development Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law City of New York State and Local Sales Tax Tax Exemption Non-compliance with lease provisions authorizes benefit recapture $750,000 $0 $750,000 (none) 8931 New York NY New York City Municipality 2020 Industrial Incentive Program - Mortgage Record Tax Abatement General Economic Development Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law City of New York Mortgage Recording Tax Tax Exemption Non-compliance with lease provisions authorizes benefit recapture $937,000 $0 $937,000 (none) 8932 New York NY New York City Municipality 2020 Commercial Growth Program - Mortgage Recording Tax Abatement General Economic Development Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law City of New York Mortgage Recording Tax Tax Exemption Non-compliance with lease provisions authorizes benefit recapture $2,268,000 $0 $2,268,000 (none) 8933 New York NY New York City Municipality 2020 Commercial Growth Program - Sales Tax Abatement General Economic Development Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law City of New York State and Local Sales Tax Tax Exemption Non-compliance with lease provisions authorizes benefit recapture $7,051,000 $0 $7,051,000 (none) 8934 New York NY New York City Municipality 2020 Industrial Incentive Program - PILOT General Economic Development Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law City of New York Property Tax Payment In Lieu of Taxes (PILOT) Non-compliance with lease provisions authorizes benefit recapture $37,788,000 $0 $37,788,000 (none) 8935 New York NY New York City Municipality 2020 Commercial Growth Program - PILOT General Economic Development Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law City of New York Real Property Tax Payment In Lieu of Taxes (PILOT) Non-compliance with lease provisions authorizes benefit recapture $130,142,000 $0 $130,142,000 (none) 8936 New York NY New York City Municipality 2020 Division of Alternative Management Programs (DAMP) Housing Housing Finance Law: Article XI: Section 577 City of New York Real Property Tax Reduction of assessed value (no provisions for recapture) $46,800,000 $0 $46,800,000 (none) 8937 New York NY New York City Municipality 2020 J51 Program Housing New York State 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, 11-243, 11-244 and 11-245.8 City of New York Real Property Tax Reduction of assessed value; Tax Credit (no provisions for recapture) $301,100,000 $0 $301,100,000 (none) 8938 New York NY New York City Municipality 2020 Major Capital Improvement (MCI) Program Property improvements New York State Real Property Tax Law: Laws of 2015, Chapter 20 (Part A, ¬ß65) City of New York Real Property Tax Tax Credit (no provisions for recapture) $16,600,000 $0 $16,600,000 (none) 8939 New York NY New York City Municipality 2020 Sports Arean Used by NHL and NBA Sports and other mega events New York State Real Property Tax Law: Section 429 City of New York Real Property Tax Reduction of assessed value (no provisions for recapture) $42,500,000 $0 $42,500,000 (none) 8940 New York NY New York City Municipality 2020 Battery Park City Authority Charity/nonprofit/government assistance Public Authority Law: Section 1981 State of New York Real Property Tax (not specified) (not specified) $138,200,000 $0 $138,200,000 (none) 8941 New York NY New York City Municipality 2020 Empire State Development Corporation Construction/rehabilitation McKinney's Unconsolidated Laws of NY: Section 6252 State of New York Property Tax (not specified) (not specified) $314,000,000 $0 $314,000,000 (none) 8942 New York NY Niagara Wheatfield Central School District School district 2020 Various Property Tax Abatement Programs General Economic Development (not specified) Niagara County Industrial Development Agency Property Tax (not specified) (not specified) $2,986,305 $1,723,767 $1,262,538 Entered into by county/town/city IDAs. 8943 New York NY Suffolk County County 2020 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. $1,926,359 $2,845,685 $0 Abated by county Industrial Development Agency (SCIDA) 8944 New York NY Suffolk County County 2020 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) $246,497 $22,805 $223,692 Abated by town Industrial Development Agency (IDA) 8945 New York NY Suffolk County County 2020 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) $3,081,253 $2,609,991 $471,262 Abated by town Industrial Development Agency (IDA) 8946 New York NY Suffolk County County 2020 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) $3,465,788 $2,471,516 $994,272 Abated by town Industrial Development Agency (IDA) 8947 New York NY Suffolk County County 2020 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) $3,906,993 $2,184,346 $1,722,647 Abated by town Industrial Development Agency (IDA) 8948 New York NY Westchester County County 2020 Mortgage Tax Abatement General Economic Development (not specified) Westchester County Mortgage Tax Payment in Lieu of Taxes (PILOT) (not specified) $265,712 $0 $265,712 (none) https://finance.westchestergov.com/documentation/annual-comprehensive-finance-reports 8949 New York NY Westchester County County 2020 Sales Tax Abatement General Economic Development (not specified) Westchester County Sales Tax Payment in Lieu of Taxes (PILOT) (not specified) $2,454,260 $0 $2,454,260 (none) https://finance.westchestergov.com/documentation/annual-comprehensive-finance-reports 8950 North Carolina NC North Carolina State 2020 Job Development Investment Grant (JDIG) Job Creation/Retention North Carolina General Statute Chapter 143B Article 10 Part 2G State of North Carolina Withholding 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. $43,460,000 $0 $43,460,000 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.nc.gov/public-information/reports/report-archives/annual-report-and-popular-report-archives 9408 North Dakota ND Bismarck Municipality 2020 Renaissance Zone - Commercial General Economic Development (not specified) Bismarck (not specified) (not specified) (not specified) $244,265 $0 $244,265 (none) https://www.bismarcknd.gov/1873/Financial-Reports 9586 North Dakota ND Bismarck Municipality 2020 Renaissance Zone - Residential General Economic Development (not specified) Bismarck (not specified) (not specified) (not specified) $40,378 $0 $40,378 (none) https://www.bismarcknd.gov/1873/Financial-Reports 9587 North Dakota ND Bismarck Municipality 2020 Remodeling Exemption - Residential Housing (not specified) Bismarck (not specified) (not specified) (not specified) $765 $0 $765 (none) https://www.bismarcknd.gov/1873/Financial-Reports 9588 North Dakota ND Burleigh County County 2020 Public Charity Exemption General Economic Development NDCC §57-02-08(8) Burleigh County Property Tax Tax Abatement (not specified) $5,104,811 $0 $5,104,811 (none) https://www.burleighco.com/departments/auditor/audit-report/ 9589 North Dakota ND Burleigh County County 2020 Commercial and Residential Improvements General Economic Development (not specified) Burleigh County Property Tax Tax Abatement (not specified) $198,464 $0 $198,464 (none) https://www.burleighco.com/departments/auditor/audit-report/ 9590 North Dakota ND Cass County County 2020 Public Charity Expansion General Economic Development NDCC 57-02-08(8) Cass County Property Tax Tax Abatement (not specified) $1,887,165 $0 $1,887,165 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9591 North Dakota ND Cass County County 2020 Single Family Residence General Economic Development NDCC 57-02-08(35) Cass County Property Tax Tax Abatement (not specified) $411,534 $0 $411,534 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9592 North Dakota ND Cass County County 2020 New and Expanding Business Expansion General Economic Development NDCC 40.57.1-03 Cass County Property Tax Tax Abatement (not specified) $70,119 $0 $70,119 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9593 North Dakota ND Cass County County 2020 Commercial and Residential General Economic Development NDCC 57-05.2-03 Cass County Property Tax Tax Abatement (not specified) $56,833 $0 $56,833 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9594 North Dakota ND Cass County County 2020 Childhood Service Exemption General Economic Development NDCC 57- 02-08(36) Cass County Property Tax Tax Abatement (not specified) $56,188 $0 $56,188 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9595 North Dakota ND Fargo Municipality 2020 Various Tax Abatement Agreements General Economic Development Varies Fargo Property Tax Tax Abatement (not specified) $1,429,699 $0 $1,429,699 See CAFR for detailed program breakdowns https://fargond.gov/city-government/departments/finance/financial-report 9596 North Dakota ND Fargo School District 1 School District 2020 Public Charity Exemption Construction/rehabilitation NDCC 57-02-08(8) Cass County Property Tax Tax Exemption (not specified) $3,045,223 $0 $3,045,223 Disclosure is only up until December 31, 2018. 9597 North Dakota ND Fargo School District 1 School District 2020 New and Expanding Business General Economic Development NDCC 40.57.1-03 Cass County Property Tax Tax Tax Exemption (not specified) $578,703 $0 $578,703 Disclosure is only up until December 31, 2018. 9598 North Dakota ND Fargo School District 1 School District 2020 Single Family Residence General Economic Development NDCC 57-02-08(35) Cass County Property Tax Tax Exemption (not specified) $303,307 $0 $303,307 Disclosure is only up until December 31, 2018. 9599 North Dakota ND Fargo School District 1 School District 2020 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. $95,923 $0 $95,923 Disclosure is only up until December 31, 2018. 9600 North Dakota ND Fargo School District 1 School District 2020 Childhood Service Exemption General Economic Development NDCC 57-02-08(36) Cass County Property Tax Tax Exemption (not specified) $67,718 $0 $67,718 Disclosure is only up until December 31, 2018. 9601 North Dakota ND Grand Forks Municipality 2020 Various Agreements Entered Into by the State of North Dakota (not specified) (not specified) North Dakota (not specified) (not specified) (not specified) $1,287,183 $0 $1,287,183 (none) 9602 North Dakota ND Grand Forks Municipality 2020 New Home Buyer Home Ownersip State of North Dakota’s Century Code 57-02-08-35 Grand Forks Property Tax Tax Abatement (not specified) $132,829 $0 $132,829 (none) 9603 North Dakota ND Grand Forks Municipality 2020 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) 9604 North Dakota ND Grand Forks Municipality 2020 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) 9605 North Dakota ND Grand Forks Municipality 2020 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) 9606 North Dakota ND Grand Forks Municipality 2020 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) 9607 North Dakota ND Grand Forks Municipality 2020 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) 9608 North Dakota ND Grand Forks Municipality 2020 New Home Builder Construction State of North Dakota’s Century Code 57-02-08-42 Grand Forks Property Tax Tax Abatement (not specified) $24,025 $0 $24,025 (none) 9609 North Dakota ND Grand Forks Municipality 2020 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) 9610 North Dakota ND Grand Forks Municipality 2020 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) 9611 North Dakota ND Grand Forks County County 2020 Public Charity Exemption General Economic Development NDCC §57-02-08(8) Grand Forks County Property Tax Tax Abatement (not specified) $1,072,310 $0 $1,072,310 (none) 9612 North Dakota ND Grand Forks County County 2020 Single Family Residence General Economic Development NDCC 57-02-08(35) Grand Forks County Property Tax Tax Abatement (not specified) $117,114 $0 $117,114 (none) 9613 North Dakota ND Grand Forks County County 2020 New Business Business Retention/Attraction NDCC §40-57.1-03 Grand Forks County Property Tax Tax Abatement (not specified) $106,168 $0 $106,168 (none) 9614 North Dakota ND Grand Forks County County 2020 Commercial and Residential Improvements General Economic Development (not specified) Grand Forks County Property Tax Tax Abatement (not specified) $73,937 $0 $73,937 (none) 9615 North Dakota ND Grand Forks County County 2020 Childhood Service Exemption General Economic Development NDCC 57- 02-08(36) Grand Forks County Property Tax Tax Abatement (not specified) $9,958 $0 $9,958 (none) 9616 North Dakota ND Grand Forks School District 1 School District 2020 Single Family Residence General Economic Development NDCC 57-02-08(35) Grand Forks County Property Tax Tax Exemption (not specified) $120,863 $0 $120,863 (none) https://www.nd.gov/auditor/grand-forks-public-school-district 9617 North Dakota ND Grand Forks School District 1 School District 2020 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. $85,911 $0 $85,911 (none) https://www.nd.gov/auditor/grand-forks-public-school-district 9618 North Dakota ND Grand Forks School District 1 School District 2020 Public Charity Exemption Construction/rehabilitation NDCC 57-02-08(8) Grand Forks County Property Tax Tax Exemption (not specified) $54,213 $0 $54,213 (none) https://www.nd.gov/auditor/grand-forks-public-school-district 9619 North Dakota ND Grand Forks School District 1 School District 2020 Builder Exemption General Economic Development NDCC 57-02-08(42) Grand Forks County Property Tax Tax Exemption (not specified) $39,905 $0 $39,905 (none) https://www.nd.gov/auditor/grand-forks-public-school-district 9620 North Dakota ND Grand Forks School District 1 School District 2020 New and Expanding Business General Economic Development NDCC 40.57.1-03 Grand Forks County Property Tax Tax Tax Exemption (not specified) $39,817 $0 $39,817 (none) https://www.nd.gov/auditor/grand-forks-public-school-district 9621 North Dakota ND Grand Forks School District 1 School District 2020 Childhood Service Exemption General Economic Development NDCC 57-02-08(36) Grand Forks County Property Tax Tax Exemption (not specified) $11,693 $0 $11,693 (none) https://www.nd.gov/auditor/grand-forks-public-school-district 9622 North Dakota ND Minot Municipality 2020 Renaissance Zone Exemption - Commercial Buildings General Economic Development (not specified) Minot, North Dakota (not specified) (not specified) (not specified) $35,054 $0 $35,054 (none) 9623 North Dakota ND Minot Municipality 2020 Renaissance Zone Exemption - Residential Buildings General Economic Development (not specified) Minot, North Dakota (not specified) (not specified) (not specified) $1,721 $0 $1,721 (none) 9624 North Dakota ND Minot Municipality 2020 Exemption of Improvements to Commercial and Residential Buildings General Economic Development (not specified) Minot, North Dakota (not specified) (not specified) (not specified) $250 $0 $250 (none) 9625 North Dakota ND West Fargo Municipality 2020 Various Abatements (New Single‐Family Homes, New Industry, Low Income Housing, Residential and Commercial Remodeling) General Economic Development (not specified) West Fargo, North Dakota Not Specified Tax Abatement (not specified) $574,000 $0 $574,000 (none) 9626 North Dakota ND West Fargo School District 6 School District 2020 Public Charity Exemption Construction/rehabilitation NDCC 57-02-08(8) Cass County Property Tax Tax Exemption (not specified) $1,654,316 $0 $1,654,316 Disclosure is only up until December 31, 2018. 9627 North Dakota ND West Fargo School District 6 School District 2020 Single Family Residence General Economic Development NDCC 57-02-08(35) Cass County Property Tax Tax Exemption (not specified) $680,994 $0 $680,994 Disclosure is only up until December 31, 2018. 9628 North Dakota ND West Fargo School District 6 School District 2020 New and Expanding Business General Economic Development NDCC 40.57.1-03 Cass County Property Tax Tax Tax Exemption (not specified) $168,285 $0 $168,285 Disclosure is only up until December 31, 2018. 9629 North Dakota ND West Fargo School District 6 School District 2020 Childhood Service Exemption General Economic Development NDCC 57-02-08(36) Cass County Property Tax Tax Exemption (not specified) $112,171 $0 $112,171 Disclosure is only up until December 31, 2018. 9630 North Dakota ND West Fargo School District 6 School District 2020 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. $58,836 $0 $58,836 Disclosure is only up until December 31, 2018. 9631 Ohio OH Cincinnati Public School District School District 2020 CRA + TIF General Economic Development (not specified) City of Cincinnati Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $34,589,225 $26,166,101 $8,423,124 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 10715 Ohio OH Cincinnati Public School District School District 2020 Residential Tax Abatement Program (not specified) (not specified) (not specified) (not specified) (not specified) $5,883,480 $0 $5,883,480 (none) 10716 Ohio OH City of Akron Municipality 2020 Residential tax abatement program General Economic Development Ohio Revised Code Section 3735.66 Akron Property Tax Tax Abatement (not specified) $189,045 $0 $189,045 (none) https://www.akronohio.gov/cms/site/8b1d7191c3140a87/index.html 10717 Ohio OH City of Akron Municipality 2020 Community Reinvestment Act General Economic Development Ohio Revised Code Section 3735.66 Akron Property Tax Tax Abatement (not specified) $12,224 $0 $12,224 (none) https://www.akronohio.gov/cms/site/8b1d7191c3140a87/index.html 10718 Ohio OH City of Cincinnati Municipality 2020 Job Creation Tax Credit Program General Economic Development (not specified) Cincinnati, Ohio (not specified) (not specified) (not specified) $5,262,000 $0 $5,262,000 (none) 10719 Ohio OH City of Cincinnati Municipality 2020 Community Reinvestment Area (CRA) Program General Economic Development (not specified) Cincinnati, Ohio (not specified) (not specified) (not specified) $3,704,000 $0 $3,704,000 (none) 10720 Ohio OH City of Cleveland Municipality 2020 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. $4,371,000 $0 $4,371,000 2018 CAFR has not been released https://www.clevelandohio.gov/taxonomy/term/206 10721 Ohio OH City of Cleveland Municipality 2020 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) $2,377,000 $0 $2,377,000 2018 CAFR has not been released https://www.clevelandohio.gov/taxonomy/term/206 10722 Ohio OH City of Cleveland Municipality 2020 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 $228,000 $0 $228,000 2018 CAFR has not been released https://www.clevelandohio.gov/taxonomy/term/206 10723 Ohio OH City of Columbus Municipality 2020 Job Growth Incentive Program General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $10,275,000 $0 $10,275,000 (none) 10724 Ohio OH City of Columbus Municipality 2020 TIF - Tax Increment Financing General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $3,037,000 $0 $3,037,000 (none) 10725 Ohio OH City of Columbus Municipality 2020 Community Reinvestment Area (CRA) Program General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $2,053,000 $0 $2,053,000 (none) 10726 Ohio OH City of Columbus Municipality 2020 School District Revenue Sharing General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $1,554,000 $0 $1,554,000 (none) 10727 Ohio OH City of Columbus Municipality 2020 Job Creation Tax Credit Program General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $1,064,000 $0 $1,064,000 (none) 10728 Ohio OH City of Columbus Municipality 2020 Columbus Downtown Office Incentive Program General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $232,000 $0 $232,000 (none) 10729 Ohio OH City of Columbus Municipality 2020 Enterprise Zone Program General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $262,000 $0 $262,000 (none) 10730 Ohio OH City of Toledo Municipality 2020 Municipal Job Creation Tax Credit (MJCTC) Job Creation/Retention ORC 718.15 City of Toledo (not specified) Tax Credit (not specified) $2,137,000 $0 $2,137,000 (none) 10731 Ohio OH City of Toledo Municipality 2020 Toledo Expansion Incentive Program General Economic Development City of Toledo Ordinance 487-07 City of Toledo Grant Grant (not specified) $962,000 $0 $962,000 (none) 10732 Ohio OH City of Toledo Municipality 2020 Community Reinvestment Area (CRA) Program General Economic Development ORC 3735 City of Toledo Real Property Tax Tax Exemption (not specified) $256,000 $0 $256,000 (none) 10733 Ohio OH City of Toledo Municipality 2020 Enterprise Zone (EZ) Program General Economic Development (EZ) ORC 5709 City of Toledo Real and Personal Property Tax Tax Exemption (not specified) $77,000 $0 $77,000 (none) 10734 Ohio OH Cleveland Municipal School District School District 2020 Enterprise Zone Agreements General Economic Development (not specified) City of Cleveland Property Tax Tax Exemption (not specified) $23,467,408 $0 $23,467,408 (none) 10735 Ohio OH Columbus City School District School District 2020 Enterprise Zone Agreements General Economic Development (not specified) City of Columbus Property Tax Tax Exemption (not specified) $3,224,505 $0 $3,224,505 (none) 10736 Ohio OH Columbus City School District School District 2020 Community Reinvestment Program General Economic Development (not specified) City of Columbus Property Tax Tax Exemption (not specified) $3,471,148 $889,843 $2,581,305 (none) 10737 Ohio OH Columbus City School District School District 2020 Community Reinvestment Program General Economic Development (not specified) Franklin County/Hamilton Township Property Tax Tax Exemption (not specified) $919,602 $0 $919,602 (none) 10738 Ohio OH Cuyahoga County County 2020 Various tax abatement programs (not specified) (not specified) 29 municipalities in Cuyahoga County, Ohio Property Tax Tax Abatement (not specified) $3,717,242 $0 $3,717,242 (none) 10739 Ohio OH Dayton City School District School District 2020 Community Reinvestment Program General Economic Development (not specified) City of Dayton Property Tax Tax Exemption (not specified) $1,652,468 $0 $1,652,468 (none) 10740 Ohio OH Dayton City School District School District 2020 Enterprise Zone Agreements General Economic Development (not specified) City of Dayton Property Tax Tax Exemption (not specified) $257,746 $0 $257,746 (none) 10741 Ohio OH Franklin County County 2020 Community Reinvestment Area (CRA) Program Housing (not specified) Franklin County Property Tax (not specified) (not specified) $19,633,000 $0 $19,633,000 (none) https://ohioauditor.gov/auditsearch/Search.aspx 10742 Ohio OH Franklin County County 2020 Enterprise Zones General Economic Development (not specified) Franklin County Property Tax (not specified) (not specified) $1,384,000 $0 $1,384,000 (none) https://ohioauditor.gov/auditsearch/Search.aspx 10743 Ohio OH Franklin County County 2020 Environmental Protection Agency Programs Environmental protection (not specified) Franklin County Property Tax (not specified) (not specified) $419,000 $0 $419,000 (none) https://ohioauditor.gov/auditsearch/Search.aspx 10744 Ohio OH Hamilton County County 2020 Community Reinvestment Area (CRA) Program Construction/rehabilitation (not specified) Municipalities in Hamilton County Property Tax Tax Abatement (not specified) $5,654,000 $0 $5,654,000 (none) https://www.hamiltoncountyohio.gov/government/departments/budget_and_strategic_initiatives/annual_information_statement 10745 Ohio OH Hamilton County County 2020 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 10746 Ohio OH Loveland City School District School District 2020 Community Reinvestment Program General Economic Development (not specified) City of Loveland Property Tax Tax Exemption (not specified) $119,197 $0 $119,197 (none) 10747 Ohio OH Montgomery County County 2020 Various Enterprise Zones Agreements Job Creation/Retention Various Various Jurisdictions, see CAFR Property Tax Tax Abatement (not specified) $2,076,138 $0 $2,076,138 (none) https://www.mcohio.org/government/elected_officials/auditor/accounting_and_financial_reporting/yearly_financial_reports_(cafr).php 10748 Ohio OH Northwest Local School District (Hamilton) School District 2020 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) 10749 Ohio OH Northwest Local School District (Hamilton) School District 2020 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) 10750 Ohio OH Northwest Local School District (Hamilton) School District 2020 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) 10751 Ohio OH Oak Hills Local School District School District 2020 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) 10752 Ohio OH Ohio State 2020 Job Creation Credit Technology (data center) Ohio Revised Code 122.17 State of Ohio Income Tax; Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax; Petroleum Activity Tax; Commercial Activity 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. $229,854,000 $0 $229,854,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10753 Ohio OH Ohio State 2020 Job Retention Credit Job Creation/Retention Ohio Revised Code 122.171 State of Ohio Income Tax; Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax; Petroleum Activity Tax; Commercial Activity 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. $36,786,000 $0 $36,786,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10754 Ohio OH Ohio State 2020 Historic Preservation Tax Credit Historic Preservation Ohio Revised Code section 149.311 State of Ohio Individual Income Tax; Financial Institutions Tax; Foreign and Domestic Insurance Taxes Tax Credit (not specified) $24,602,000 $0 $24,602,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10755 Ohio OH Ohio State 2020 Motion Picture Tax Credit Film, TV, and/or media Ohio Revised Code 122.85 State of Ohio Income Tax; Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax Tax Credit No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $11,717,000 $0 $11,717,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10756 Ohio OH Ohio State 2020 New Markets Tax Credit Community development Ohio Revised Code sections 5725.33, 5726.54, and 5729.16 State of Ohio Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax Tax Credit (not specified) $7,154,000 $0 $7,154,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10757 Ohio OH Olentangy Local School District School District 2020 Community Reinvestment Program General Economic Development (not specified) Delaware County Property Tax Tax Exemption (not specified) $2,323,247 $0 $2,323,247 (none) 10758 Ohio OH Olentangy Local School District School District 2020 Community Reinvestment Program General Economic Development (not specified) City of Westerville Property Tax Tax Exemption (not specified) $1,257,820 $0 $1,257,820 (none) 10759 Ohio OH Olentangy Local School District School District 2020 Community Reinvestment Program General Economic Development (not specified) City of Columbus Property Tax Tax Exemption (not specified) $186,626 $0 $186,626 (none) 10760 Ohio OH Olentangy Local School District School District 2020 Enterprise Zone Agreements General Economic Development (not specified) City of Columbus Property Tax Tax Exemption (not specified) $84,800 $0 $84,800 (none) 10761 Ohio OH Olentangy Local School District School District 2020 Compensation Agreement General Economic Development Ohio Revised Code (ORC) Section 5709.82 (not specified) Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,355,873 Unclear which government entity granted the abatements. 10762 Ohio OH Princeton City School District School District 2020 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) $1,339,999 $0 $1,339,999 (none) 10763 Ohio OH Southwest Local School District School District 2020 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) Hamilton County Property Tax Tax Exemption (not specified) $351,482 $0 $351,482 (none) 10764 Ohio OH Sycamore Community City School District School District 2020 Community Reinvestment Program General Economic Development (not specified) Symmes Township; City of Blue Ash Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $298,456 $21,045 $277,411 Offsets listed as "donation" from company 10765 Ohio OH Toledo City School District School District 2020 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709 City of Toledo Property Tax Tax Exemption (not specified) $2,417,480 $0 $2,417,480 (none) 10766 Ohio OH Toledo City School District School District 2020 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709 Lucas County Property Tax Tax Exemption (not specified) $138,642 $0 $138,642 (none) 10767 Ohio OH Winton Woods City School District School District 2020 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) $1,391,481 $19,395 $1,372,086 (none) 10768 Oklahoma OK Broken Arrow Public School District I-003 School District 2020 Tax Increment Financing (TIF) General Economic Development Oklahoma Statute 62-850 City of Broken Arrow Property Tax Tax Increment Financing (TIF) (not specified) $107,864 $0 $107,864 Recipient of abatements are Indian Housing Authority Owned Properties. https://www.baschools.org/vimages/shared/vnews/stories/5888ecbe7d57b/CAFR_2020.pdf 10979 Oklahoma OK Canadian County County 2020 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) $344,109 $0 $344,109 (none) https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16 10980 Oklahoma OK City of Broken Arrow Municipality 2020 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) $91,243 $0 $91,243 (none) https://www.brokenarrowok.gov/government/finance 10981 Oklahoma OK City of Edmond Municipality 2020 Hotel Tax Rebate General Economic Development Oklahoma State Constitution, Article 10, Section 14 Edmond, Oklahoma Property Tax Tax Abatement (not specified) $97,863 $0 $97,863 Cannot be disclosed on the grounds of confidentiality 10982 Oklahoma OK City of Tulsa Municipality 2020 Retail Incentives Policy Business attraction/retention/expansion (not specified) Tulsa, Oklahoma Sales Taxes Tax refund (no provisions for recapture) $828,000 $0 $828,000 (none) https://www.cityoftulsa.org/government/departments/finance/financial-reports/annual-comprehensive-financial-reports/ 10983 Oklahoma OK City of Tulsa Municipality 2020 TIF General Economic Development State‚Äôs 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) $118,000 $0 $118,000 (none) https://www.cityoftulsa.org/government/departments/finance/financial-reports/annual-comprehensive-financial-reports/ 10984 Oklahoma OK Edmond Independent School District 12 School District 2020 Homestead and Veterans Exemptions General Economic Development Oklahoma State Statute Title 31 Various cities and townships in Oklahoma Property Tax Tax Exemption (not specified) $2,778,889 $0 $2,778,889 (none) 10985 Oklahoma OK Oklahoma State 2020 Oklahoma Film Enhancement Rebate Film, TV, and/or media 68 Oklahoma Statutes s. 3621-3626 State of Oklahoma Corporate Income Tax Tax Rebate (not specified) $5,070,000 $0 $5,070,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10986 Oklahoma OK Oklahoma State 2020 Quality Events Program Tourism development 68 Oklahoma Statutes s. 4301-4311 State of Oklahoma Sales Tax (not specified) (not specified) $7,000 $0 $7,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10987 Oklahoma OK Oklahoma State 2020 Historic Rehabilitation Tax Credits Program Historic Preservation 68 Oklahoma Statutes s. 2357.41 State of Oklahoma (not specified) Tax Credit (not specified) $1,920,000 $0 $1,920,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10988 Oklahoma OK Oklahoma State 2020 Quality Jobs Program Job Creation/Retention 68 Oklahoma Statutes s. 3601 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. $53,585,000 $0 $53,585,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10989 Oklahoma OK Oklahoma State 2020 Cigarette Tax Tribal Compacts Tobacco (not specified) State of Oklahoma Cigarette Tax Revenue sharing (not specified) $60,671,000 $0 $60,671,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10990 Oklahoma OK Oklahoma City Municipality 2020 Retail Incentive Policy General Economic Development Local Development Act Section 850 City of Oklahoma City Sales Tax (not specified) (N/A - performance-based) $1,460,000 $0 $1,460,000 (none) https://www.okc.gov/departments/finance/financial-and-budget-reports/annual-financial-reports-trusts 10991 Oklahoma OK Oklahoma City Municipality 2020 TIF - Economic Development Project Plan General Economic Development (TIF) Local Development Act Section 850 City of Oklahoma City Property Tax Payment In Lieu of Taxes (PILOT) Developers are required to pay back the total incentive received if they sell, transfer or otherwise dispose of the property usually within three to five years after the date of completion of the project. $3,343,000 $0 $3,343,000 (none) https://www.okc.gov/departments/finance/financial-and-budget-reports/annual-financial-reports-trusts 10992 Oklahoma OK Oklahoma City School District I-89 School District 2020 Tax Increment Financing (TIF) General Economic Development Oklahoma Statute 60-850 et. seq Oklahoma City Property Tax Tax Diversion (not specified) $1,840,000 $0 $1,840,000 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. 10993 Oklahoma OK Oklahoma City School District I-89 School District 2020 Five Year Ad Valorem Tax Exemption for Manufacturing General Economic Development Oklahoma Statute Title 62, Section 193 Oklahoma City Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $18,989,000 $18,989,000 $0 the amount of foregone tax revenues as a result of this exemption was reimbursed by the State during the fiscal year 10994 Oklahoma OK Oklahoma County County 2020 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) $510,305 $400,578 $109,727 (none) https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16 10995 Oklahoma OK Tulsa County County 2020 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) $1,495,231 $0 $1,495,231 (none) https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16 10996 Oklahoma OK Tulsa Public School District I-1 School District 2020 Enterprise Zones General Economic Development Oklahoma Statute Title 62, Section 193 City of Tulsa Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $400,000 $0 $400,000 (none) 10997 Oklahoma OK Tulsa Public School District I-1 School District 2020 Five Year Ad Valorem Tax Exemption for Manufacturing Manufacturing development Section 193 of Title 62 of the Oklahoma Statutes State of Oklahoma Property Tax Tax Exemption (not specified) $4,200,000 $0 $4,200,000 During the year ended June 30, 2020, 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. 10998 Oregon OR Beaverton School District School District 2020 Various agreements General Economic Development (not specified) Washington County Property Tax (not specified) (not specified) $730,000 $0 $730,000 (none) 11392 Oregon OR Bend-Lapine Administrative School District 1 School District 2020 Enterprise Zones General Economic Development (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $523,879 $0 $523,879 (none) https://www.bend.k12.or.us/district/organization/budget 11393 Oregon OR Bend-Lapine Administrative School District 1 School District 2020 Solar Projects Energy production (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $132,494 $0 $132,494 (none) https://www.bend.k12.or.us/district/organization/budget 11394 Oregon OR Bend-Lapine Administrative School District 1 School District 2020 Nonprofit Low-Income Rental Housing Affordable Housing (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $101,380 $0 $101,380 (none) https://www.bend.k12.or.us/district/organization/budget 11395 Oregon OR Bend-Lapine Administrative School District 1 School District 2020 Housing for Low-Income Rental Affordable Housing (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $23,984 $0 $23,984 (none) https://www.bend.k12.or.us/district/organization/budget 11396 Oregon OR Bend-Lapine Administrative School District 1 School District 2020 Construction in process in enterprise zones General Economic Development (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $10,881 $0 $10,881 (none) https://www.bend.k12.or.us/district/organization/budget 11397 Oregon OR City of Eugene Municipality 2020 Multi-Unit Property Tax Exemption Redevelopment/revitalization Oregon Revised Statutes (ORS) 307.600 ‚Äì 307.637 and City Code 2.945 ‚Äì 2.947 Eugene, Oregon Real Property Tax Reduction in assessed value; Tax Exemption (no provisions for recapture) $1,035,556 $0 $1,035,556 (none) 11398 Oregon OR City of Eugene Municipality 2020 Low-Income Rental Housing Property Tax Exemption Affordable Housing Oregon Revised Statute (ORS) 307.515 ‚Äì 307.535 and City Code 2.910 ‚Äì 2.922 Eugene, Oregon Property Tax Tax Exemption (no provisions for recapture) $615,058 $0 $615,058 (none) 11399 Oregon OR City of Eugene Municipality 2020 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) $251,291 $0 $251,291 (none) 11400 Oregon OR City of Eugene Municipality 2020 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. $59,371 $0 $59,371 (none) 11401 Oregon OR City of Gresham Municipality 2020 Enterprise Zone General Economic Development Oregon Revised Statute (ORS) 285C.050 ‚Äì 285C.250, the Oregon Enterprise Zone Act (the Act) Gresham, Oregon Property Tax Reduction in assessed value; Tax Exemption (not specified) $1,269,967 $1,550,817 $0 $1,550,817 in community service fees were collected from the businesses. 11402 Oregon OR City of Hillsboro Municipality 2020 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) $52,509,000 $0 $52,509,000 Together with Washington County 11403 Oregon OR City of Hillsboro Municipality 2020 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. $3,401,000 $0 $3,401,000 (none) 11404 Oregon OR City of Hillsboro Municipality 2020 Vertical Housing Program Construction/rehabilitation Oregon Revised Statutes (ORS) 307.864 Hillsboro, Oregon Property Tax Reduction in assessed value (not specified) $379,000 $0 $379,000 (none) 11405 Oregon OR City of Hillsboro Municipality 2020 Nonprofit Low-Income Rental Housing Program Affordable Housing Oregon Revised Statutes (ORS) 307.541 Hillsboro, Oregon Property Tax Tax Exemption (not specified) $174,000 $0 $174,000 (none) 11406 Oregon OR City of Portland Municipality 2020 Historic Property Historic Preservation Oregon Revised Statutes 358.475 Tourism development 358.545 State of Oregon (not specified) Reduction in assessed value (not specified) $3,838,104 $0 $3,838,104 (none) 11407 Oregon OR City of Portland Municipality 2020 Homebuyer Opportunituy Limited Tax Exemption (HOLTE) Property improvements Oregon Revised Statutes 307.651 to 307.687 City of Portland Real Property Tax Tax Exemption/waiver (not specified) $737,703 $0 $737,703 (none) 11408 Oregon OR City of Portland Municipality 2020 Multiple-Unit Housing in Core Areas Construction/rehabilitation Oregon Revised Statutes 307.600 to 307.637 City of Portland Property Tax Tax Exemption/waiver (not specified) $1,211,478 $0 $1,211,478 (none) 11409 Oregon OR City of Portland Municipality 2020 Non-Profit Low Income Rental Housing Affordable Housing Oregon Revised Statutes 307.540 to 307.548; Historic property: Oregon Revised Statutes 358.475-358.545) City of Portland Property Tax Tax Exemption/waiver Disqualification; repayment of taxes; penalties and interest $4,617,706 $0 $4,617,706 (none) 11410 Oregon OR City of Portland Municipality 2020 Oregon Enterprise Zone (E-Zone) Program General Economic Development (EZ) Oregon Revised Statutes 285C.175 City of Portland Real Property Tax Tax Exemption/waiver (not specified) $1,817,866 $0 $1,817,866 (none) 11411 Oregon OR City of Salem Municipality 2020 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) $341,466 $0 $341,466 (none) 11412 Oregon OR City of Salem Municipality 2020 Multiple Unit Housing General Economic Development Oregon Revised Statutes (ORS) 307.600 to 307.637 Salem, Oregon Property Tax (not specified) (not specified) $218,203 $0 $218,203 (none) 11413 Oregon OR City of Salem Municipality 2020 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) $143,550 $0 $143,550 (none) 11414 Oregon OR City of Salem Municipality 2020 State of Oregon Historial Property General Economic Development Oregon Revised Statutes (ORS) 307.630 State of Oregon Property Tax (not specified) (not specified) $105,895 $0 $105,895 (none) 11415 Oregon OR City of Salem Municipality 2020 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) $186,894 $0 $186,894 (none) 11416 Oregon OR City of Salem Municipality 2020 Polk County Enterprise Zone Partial Exempt General Economic Development (not specified) Polk County, Oregon Property Tax (not specified) (not specified) $24,768 $0 $24,768 (none) 11417 Oregon OR Clackamas County County 2020 Enterprise Zone General Economic Development ORS section 285C.175 Clackamas County Property Tax Tax Abatement (not specified) $232,650 $0 $232,650 (none) https://dochub.clackamas.us/documents/drupal/8b6e768b-e727-424c-9f3e-dd6c4bfce050 11418 Oregon OR Clackamas County County 2020 Nonprofit Corporation Low Income Housing Affordable Housing 1985 Oregon legislature Clackamas County Property Tax Tax Abatement (not specified) $68,256 $0 $68,256 (none) https://dochub.clackamas.us/documents/drupal/8b6e768b-e727-424c-9f3e-dd6c4bfce050 11419 Oregon OR Hillsboro School District 1j School District 2020 Strategic Investment Program (not specified) ORS 285C.600 Washington County and others Property Tax (not specified) (not specified) $68,861,000 $0 $68,861,000 (none) 11420 Oregon OR Hillsboro School District 1j School District 2020 Enterprise Zones (not specified) ORS 285C.175 Washington County and others Property Tax (not specified) (not specified) $4,106,000 $0 $4,106,000 (none) 11421 Oregon OR Hillsboro School District 1j School District 2020 Vertical Housing (not specified) ORS 307.864 Washington County and others Property Tax (not specified) (not specified) $472,000 $0 $472,000 (none) 11422 Oregon OR Hillsboro School District 1j School District 2020 Nonprofit Corporation Low Income Housing (not specified) ORS 307.541 Washington County and others Property Tax (not specified) (not specified) $218,000 $0 $218,000 (none) 11423 Oregon OR Hillsboro School District 1j School District 2020 Construction in Process in Enterprise Zones (not specified) ORS 285C.170 Washington County and others Property Tax (not specified) (not specified) $110,000 $0 $110,000 (none) 11424 Oregon OR Hillsboro School District 1j School District 2020 Housing for Low-Income Rental (not specified) ORS 307.517 Washington County and others Property Tax (not specified) (not specified) $21,000 $0 $21,000 (none) 11425 Oregon OR Lane County County 2020 Enterprise Zone General Economic Development ORS section 285C.175 Lane County Property Tax Tax Abatement (not specified) $432,172 $0 $432,172 (none) 11426 Oregon OR Lane County County 2020 Housing; Multiple Unit in Core Areas General Economic Development (not specified) Lane County Property Tax Tax Abatement (not specified) $233,215 $0 $233,215 (none) 11427 Oregon OR Lane County County 2020 Housing for Low Income Rental General Economic Development (not specified) Lane County Property Tax Tax Abatement (not specified) $138,959 $0 $138,959 (none) 11428 Oregon OR Marion County County 2020 Enterprise Zone General Economic Development ORS 285C City of Salem Property Tax Tax Abatement (not specified) $177,673 $0 $177,673 (none) 11429 Oregon OR Marion County County 2020 Multiple Unit Housing General Economic Development ORS 307.600 to 637 City of Salem Property Tax Tax Abatement (not specified) $79,774 $0 $79,774 (none) 11430 Oregon OR Marion County County 2020 Low Income Housing General Economic Development ORS 307.600 to 637 City of Salem Property Tax Tax Abatement (not specified) $68,421 $0 $68,421 (none) 11431 Oregon OR Marion County County 2020 Enterprise Zone General Economic Development ORS 285C Cities of Aurora, Donald & Hubbard Property Tax Tax Abatement (not specified) $52,720 $0 $52,720 (none) 11432 Oregon OR Marion County County 2020 Historic Property Abatements General Economic Development ORS 358.475 to 565 State of Oregon Property Tax Tax Abatement (not specified) $41,787 $0 $41,787 (none) 11433 Oregon OR Marion County County 2020 Enterprise Zone General Economic Development ORS 285C City of Stayton Property Tax Tax Abatement (not specified) $6,908 $0 $6,908 (none) 11434 Oregon OR Marion County County 2020 Enterprise Zone General Economic Development ORS 285C Cities of Mt. Angel & Silverton Property Tax Tax Abatement (not specified) $100 $0 $100 (none) 11435 Oregon OR Multnomah County County 2020 Low Income Rental Housing Job Creation/Retention ORS 307.123 Other governments Property Tax Tax Abatement The County‚Äôs 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. $2,557,000 $0 $2,557,000 (none) 11436 Oregon OR Multnomah County County 2020 Enterprise Zone Job Creation/Retention ORS 307.123 Other governments Property Tax Tax Abatement The County‚Äôs 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. $3,400,000 $0 $3,400,000 (none) 11437 Oregon OR Multnomah County County 2020 New Housing Homebuyer Opportunity Limited Tax Exemptions Job Creation/Retention ORS 307.123 Other governments Property Tax Tax Abatement The County‚Äôs 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. $407,000 $0 $407,000 (none) 11438 Oregon OR Multnomah County County 2020 Core Area Multi-Unit and Transit Oriented Development Job Creation/Retention ORS 307.123 Other governments Property Tax Tax Abatement The County‚Äôs 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. $448,000 $0 $448,000 (none) 11439 Oregon OR Multnomah County County 2020 Historic Property Job Creation/Retention ORS 307.123 Other governments Property Tax Tax Abatement The County‚Äôs 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. $2,106,000 $0 $2,106,000 (none) 11440 Oregon OR Multnomah County County 2020 Riparian Habitat Land Job Creation/Retention ORS 307.123 Other governments Property Tax Tax Abatement The County‚Äôs 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) 11441 Oregon OR Oregon State 2020 Business Energy Program Energy production Oregon Revised Statutes (ORS) 315.354, 315.356, 315.357, 469B.130 State of Oregon Income Tax Tax Credit (not specified) $12,000,000 $0 $12,000,000 (none) 11442 Oregon OR Oregon State 2020 Electronic Commerce Zone Investment Program E-commerce Oregon Revised Statutes (ORS) 315.507, 315.508 State of Oregon Income Tax Tax Credit (not specified) $3,300,000 $0 $3,300,000 (none) 11443 Oregon OR Oregon State 2020 Energy Conservation Projects Energy production Oregon Revised Statutes (ORS) 315.331 State of Oregon Income Tax Tax Credit (not specified) $1,600,000 $0 $1,600,000 (none) 11444 Oregon OR Portland Public Schools School District 2020 Low Income Rental Housing Affordable Housing ORS 307.540 to 307.548 Multnomah County Property Tax Tax Exemption (not specified) $3,655,000 $0 $3,655,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11445 Oregon OR Portland Public Schools School District 2020 Historic Property Construction/rehabilitation ORS 358.475 to 358.545 Multnomah County Property Tax (not specified) (not specified) $3,588,000 $0 $3,588,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11446 Oregon OR Portland Public Schools School District 2020 Day Care Centers, Student Housing and Religious Schools Educational development ORS 307.145 Multnomah County Property Tax Tax Exemption (not specified) $2,810,000 $0 $2,810,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11447 Oregon OR Portland Public Schools School District 2020 Other various exemption programs (not specified) (not specified) Multnomah County (not specified) Tax Exemption (not specified) $1,412,000 $0 $1,412,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11448 Oregon OR Portland Public Schools School District 2020 Enterprise Zones General Economic Development ORS 285C.050 to 285C.255 Multnomah County Property Tax Tax Exemption (not specified) $1,229,000 $0 $1,229,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11449 Oregon OR Portland Public Schools School District 2020 Transit Oriented Development General Economic Development ORS 307.600 to 307.637 Multnomah County Property Tax Tax Exemption (not specified) $653,000 $0 $653,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11450 Oregon OR Salem-Keizer School District 24j School District 2020 Enterprise Zone - Full Exemption (not specified) (not specified) Polk County Property Tax Tax Exemption (not specified) $147,285 $0 $147,285 (none) 11451 Oregon OR Salem-Keizer School District 24j School District 2020 Enterprise Zone - Partial Exemption (not specified) (not specified) State of Oregon Property Tax Tax Exemption (not specified) $298,336 $0 $298,336 (none) 11452 Oregon OR Salem-Keizer School District 24j School District 2020 Multiple Unit Housing - Full Exemption (not specified) (not specified) City of Salem Property Tax Tax Exemption (not specified) $51,939 $0 $51,939 (none) 11453 Oregon OR Salem-Keizer School District 24j School District 2020 Multiple Unit Housing - Partial Exemption (not specified) (not specified) City of Salem Property Tax Tax Exemption (not specified) $138,275 $0 $138,275 (none) 11454 Oregon OR Salem-Keizer School District 24j School District 2020 Low Income Rental Housing (not specified) (not specified) State of Oregon Property Tax Tax Exemption (not specified) $163,145 $0 $163,145 (none) 11455 Oregon OR Salem-Keizer School District 24j School District 2020 Historical Property (not specified) (not specified) State of Oregon Property Tax Tax Exemption (not specified) $92,438 $0 $92,438 (none) 11456 Oregon OR Washington County County 2020 Strategic Investment Program General Economic Development (not specified) Washington County Property Tax Tax Abatement (not specified) $28,375,000 $0 $28,375,000 (none) 11457 Oregon OR Washington County County 2020 Enterprise Zones General Economic Development ORS section 285C.175 Washington County Property Tax Tax Abatement (not specified) $1,713,000 $0 $1,713,000 (none) 11458 Oregon OR Washington County County 2020 Nonprofit Corporation Low Income Housing Affordable Housing 1985 Oregon legislature Washington County Property Tax Tax Abatement (not specified) $479,000 $0 $479,000 (none) 11459 Oregon OR Washington County County 2020 Vertical Housing General Economic Development (not specified) Washington County Property Tax Tax Abatement (not specified) $252,000 $0 $252,000 (none) 11460 Oregon OR Washington County County 2020 Construction in Process in Enterprise Zone General Economic Development (not specified) Washington County Property Tax Tax Abatement (not specified) $98,000 $0 $98,000 (none) 11461 Oregon OR Washington County County 2020 Housing for Low Income Rental General Economic Development (not specified) Washington County Property Tax Tax Abatement (not specified) $8,000 $0 $8,000 (none) 11462 Pennsylvania PA Allegheny County County 2020 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Pennsylvania Local Economic Revitalization Tax Assistance Act 76 of 1977 (72 P.S. ¬ß4722, et seq.) Allegheny County, Pennsylvania Real Estate Property Tax Tax Exemption no provisions for recapture $2,214,215 $0 $2,214,215 (none) https://alleghenycontroller.com/reports-audits-type/annual-report/ 12056 Pennsylvania PA Allegheny County County 2020 Tax Increment Financing (TIF) General Economic Development (TIF) Pennsylvania Tax Increment Financing Act (53 P.S. ¬ß6930.1 et seq.) Allegheny County, Pennsylvania Real Estate Property Tax Tax freeze (not specified) $2,202,740 $0 $2,202,740 (none) https://alleghenycontroller.com/reports-audits-type/annual-report/ 12057 Pennsylvania PA Allentown School District School District 2020 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. $230,220 $0 $230,220 (none) 12058 Pennsylvania PA Allentown School District School District 2020 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) $213,781 $0 $213,781 (none) 12059 Pennsylvania PA City of Allentown Municipality 2020 Neighborhood Improvement Zone General Economic Development (not specified) Allentown (not specified) (not specified) (not specified) $3,340,000 $0 $3,340,000 (none) https://www.allentownpa.gov/Finance/Info-Resources/Comprehensive-Annual-Financial-Report 12060 Pennsylvania PA City of Allentown Municipality 2020 Keystone Opportunity Zone General Economic Development (not specified) Allentown (not specified) (not specified) (not specified) $93,900 $0 $93,900 (none) https://www.allentownpa.gov/Finance/Info-Resources/Comprehensive-Annual-Financial-Report 12061 Pennsylvania PA City of Erie Municipality 2020 Local Economic Revitalization Tax Assistance General Economic Development (not specified) Erie (not specified) (not specified) (not specified) $89,013 $0 $89,013 (none) https://ecode360.com/documents/pub/ER3969/Budgets/?subCategory=Comprehensive+Annual+Financial+Report 12062 Pennsylvania PA City of Philadelphia Municipality 2020 Keystone Opportunity Zone (KOZ) Business Income and Receipt Tax Credit General Economic Development Chapter ¬ß 19-3200 State of Pennsylvania Business Income and Receipt Tax Tax abatement; Tax Credit; Tax Exemption (no provisions for recapture) $94,690,137 $0 $94,690,137 (none) 12063 Pennsylvania PA City of Philadelphia Municipality 2020 Rehab & New Construction for Commercial & Industrial Properties Construction/rehabilitation Ordinance 1130 City of Philadelphia Real Estate Tax (not specified) (no provisions for recapture) $42,772,031 $0 $42,772,031 (none) 12064 Pennsylvania PA City of Philadelphia Municipality 2020 New Construction for Residential Properties Construction/rehabilitation Ordinance 1456-A City of Philadelphia Real Estate Tax (not specified) (no provisions for recapture) $27,579,743 $0 $27,579,743 (none) 12065 Pennsylvania PA City of Philadelphia Municipality 2020 Keystone Opportunity Zone (KOZ) Net Profit Tax Credit General Economic Development Chapter ¬ß 19-3200 State of Pennsylvania Net Profit Tax Tax abatement; Tax Credit; Tax Exemption (no provisions for recapture) $15,588,994 $0 $15,588,994 (none) 12066 Pennsylvania PA City of Philadelphia Municipality 2020 Rehab Construction for Residential Properties Construction/rehabilitation Ordinance 961 City of Philadelphia Real Estate Tax (not specified) (no provisions for recapture) $7,613,512 $0 $7,613,512 BVSW Garden Oaks; Cullen SH Apartments; CyrusOne; Emerson Process LLLP; Fairway Energy; Halliburton; Kroger 12067 Pennsylvania PA City of Philadelphia Municipality 2020 Keystone Opportunity Zone (KOZ) Real Estate Tax Credit General Economic Development Chapter ¬ß 19-3200 State of Pennsylvania Real Estate Tax Tax abatement; Tax Credit; Tax Exemption (no provisions for recapture) $7,280,122 $0 $7,280,122 (none) 12068 Pennsylvania PA City of Philadelphia Municipality 2020 Community Development Corporation (CDC) Tax Credit General Economic Development Chapter ¬ß 19-2604 (7) City of Philadelphia Business Income and Receipt Tax Tax Credit (no provisions for recapture) $3,222,800 $0 $3,222,800 (none) 12069 Pennsylvania PA City of Philadelphia Municipality 2020 Tax Increment Financing (TIF) District(s) General Economic Development (TIF) Tax Increment Financing Act State of Pennsylvania Real Estate Tax (not specified) (N/A - TIF) $2,007,729 $0 $2,007,729 (none) 12070 Pennsylvania PA City of Philadelphia Municipality 2020 Development Abatement for New or Improved Residential Properties Construction/rehabilitation State Act 175 City of Philadelphia Real Estate Tax (not specified) (no provisions for recapture) $1,532,863 $0 $1,532,863 (none) 12071 Pennsylvania PA City of Philadelphia Municipality 2020 Job Creation Tax Credit Job Creation/Retention Chapter ¬ß 19-2604 (6) City of Philadelphia Business Income and Receipt Tax Tax Credit (no provisions for recapture) $604,237 $0 $604,237 (none) 12072 Pennsylvania PA City of Pittsburgh Municipality 2020 Homestead Exemption General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $6,232,050 $0 $6,232,050 (none) https://pittsburghpa.gov/controller/annualreport 12073 Pennsylvania PA City of Pittsburgh Municipality 2020 Residential LERTA General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $3,054,841 $0 $3,054,841 (none) https://pittsburghpa.gov/controller/annualreport 12074 Pennsylvania PA City of Pittsburgh Municipality 2020 Tax Increment Financing General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $1,948,111 $0 $1,948,111 (none) https://pittsburghpa.gov/controller/annualreport 12075 Pennsylvania PA City of Pittsburgh Municipality 2020 Act 77 Exemption General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $1,305,092 $0 $1,305,092 (none) https://pittsburghpa.gov/controller/annualreport 12076 Pennsylvania PA City of Pittsburgh Municipality 2020 Local Economic Stimulus General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $1,240,681 $0 $1,240,681 (none) https://pittsburghpa.gov/controller/annualreport 12077 Pennsylvania PA City of Pittsburgh Municipality 2020 Act 42 Enhanced General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $710,350 $0 $710,350 (none) https://pittsburghpa.gov/controller/annualreport 12078 Pennsylvania PA City of Pittsburgh Municipality 2020 Residential Enhanced LERTA General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $372,566 $0 $372,566 (none) https://pittsburghpa.gov/controller/annualreport 12079 Pennsylvania PA City of Pittsburgh Municipality 2020 Commercial LERTA General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $147,501 $0 $147,501 (none) https://pittsburghpa.gov/controller/annualreport 12080 Pennsylvania PA City of Pittsburgh Municipality 2020 Act 42 General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $39,349 $0 $39,349 (none) https://pittsburghpa.gov/controller/annualreport 12081 Pennsylvania PA City of Reading Municipality 2020 Keystone Opportunity Zone Program General Economic Development (not specified) Reading (not specified) (not specified) (not specified) $373,000 $0 $373,000 (none) 12082 Pennsylvania PA City of Reading Municipality 2020 Local Economic Revitalization Tax Assistance General Economic Development (not specified) Reading (not specified) (not specified) (not specified) $46,000 $0 $46,000 (none) 12083 Pennsylvania PA Lancaster County County 2020 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) $245,660 $0 $245,660 (none) https://www.co.lancaster.pa.us/Archive.aspx?AMID=39 12084 Pennsylvania PA Lancaster County County 2020 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) $4,392 $0 $4,392 (none) https://www.co.lancaster.pa.us/Archive.aspx?AMID=39 12085 Pennsylvania PA Pennsylvania State 2020 Coal Refuse Energy and Reclamation Tax Credit Program Power generation Article XVII-J of the Tax Reform Code of 1971 State of Pennsylvania Corporate 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) $17,100,000 $0 $17,100,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12086 Pennsylvania PA Pennsylvania State 2020 Educational Opportunity Scholarship Tax Credit (EOSTC) Educational development Article XX-B of the Public School Code of 1949 Section 20-2005-B State of Pennsylvania Corporate Income Tax; Personal Income Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Gross Receipts Tax; Mutual Thrift Institutions Tax; Malt Beverage Tax; Retaliatory Fees Tax Credit (not specified) $32,600,000 $0 $32,600,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12087 Pennsylvania PA Pennsylvania State 2020 Educational Tax Credit Educational development Article XX-B of the Public School Code of 1949 Section 20-2005-B State of Pennsylvania Corporate Income Tax; Personal Income Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Gross Receipts Tax; Mutual Thrift Institutions Tax; Malt Beverage Tax; Surplus Lines Tax for Retaliatory Fees Tax Credit Tax Credit rescinded or reduced $174,800,000 $0 $174,800,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12088 Pennsylvania PA Pennsylvania State 2020 Film Production Tax Credit Film, TV, and/or media Article XVII-D of the Tax Reform Code of 1971 State of Pennsylvania Corporate 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 The recipient is required to pay back some or all of the benefits received. $63,000,000 $0 $63,000,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12089 Pennsylvania PA Pennsylvania State 2020 Keystone Innovation Zone (KIZ) Small business development Article XIX-F of the Tax Reform Code of 1971 State of Pennsylvania Corporate Income Tax; Personal Income Tax Tax Credit (not specified) $15,100,000 $0 $15,100,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12090 Pennsylvania PA Pennsylvania State 2020 Keystone Opportunity Zone Program (KOZ) General Economic Development Chapter 16B of the Pennsylvania Keystone Opportunity Zone Act State of Pennsylvania Corporate Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Sales and Use Tax; Mutual Thrift Institutions Tax Tax waiver (not specified) $84,300,000 $0 $84,300,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12091 Pennsylvania PA Pennsylvania State 2020 Neighborhood Assistance Programs Community development Article XIX-A of the Tax Reform Code State of Pennsylvania Corporate 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 12092 Pennsylvania PA Pennsylvania State 2020 Neighborhood Improvement Zone Program (NIZ) General Economic Development Article XIX-B of the Tax Reform Code of 1971 State of Pennsylvania Corporate Income Tax; Bank and Trust Company Shares; Sales and Use Tax; Hotel Occupancy Tax; Employer Withholding Tax; Gross Receipts Tax; Unemployment Compensation; Realty Transfer Tax; Cigarette Tax; Vehicle Rental Tax; Gross Premiums Tax; Malt Beverate Tax; Liquor/Wine Tax Tax Increment Financing (TIF) (not specified) $61,200,000 $0 $61,200,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12093 Pennsylvania PA Pennsylvania State 2020 Resource Enhancement & Protection Tax Credit (REAP) Agricultural development Article XVII-E of the Tax Reform Code of 1971 State of Pennsylvania Corporate Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Sales and Use Tax; Mutual Thrift Institutions Tax Tax Credit (not specified) $5,600,000 $0 $5,600,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12094 Pennsylvania PA Pennsylvania State 2020 Tax Credit for New Jobs Job Creation/Retention Article XVIII-B of the Tax Reform Code of 1971 State of Pennsylvania Corporate Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Sales and Use Tax; Mutual Thrift Institutions Tax; Gross Receipts Tax Tax Credit (not specified) $3,000,000 $0 $3,000,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12095 Pennsylvania PA Philadelphia Public Schools School district 2020 Rehab & New Construc for Indust/Comm Prop General Economic Development Section 19-1303 Philadelphia State Code Philadelphia, PA Property Tax Tax Abatement (not specified) $52,000,000 $0 $52,000,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12096 Pennsylvania PA Philadelphia Public Schools School district 2020 New Construction for Resid Properties Housing Section 19-1303 (2) Philadelphia State Code Philadelphia, PA Property Tax Tax Abatement (not specified) $33,500,000 $0 $33,500,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12097 Pennsylvania PA Philadelphia Public Schools School district 2020 Rehab Construction for Residential Properties Housing Section 19-1303 (2) Philadelphia State Code Philadelphia, PA Property Tax Tax Abatement (not specified) $9,300,000 $0 $9,300,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12098 Pennsylvania PA Philadelphia Public Schools School district 2020 Abatement agreements with other jurisdictions General Economic Development PS 820.101-820 Various Property Tax Tax Abatement (not specified) $8,900,000 $0 $8,900,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12099 Pennsylvania PA Philadelphia Public Schools School district 2020 Keystone Opportunity Zones General Economic Development 73 PS 820.101 Philadelphia, PA Various Taxes Tax Abatement (not specified) $6,700,000 $0 $6,700,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12100 Pennsylvania PA Philadelphia Public Schools School district 2020 Tax Increment Financing (TIF) General Economic Development (not specified) Philadelphia, PA Property Tax Tax Abatement (not specified) $3,200,000 $0 $3,200,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12101 Pennsylvania PA Philadelphia Public Schools School district 2020 Abatement for New/Improved Resid Prop Housing PS 5020-205 Philadelphia, PA Property Tax Tax Abatement (not specified) $1,900,000 $0 $1,900,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12102 Pennsylvania PA Pittsburgh Public Schools School district 2020 Homestead Exemptions General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $15,297,532 $0 $15,297,532 (none) https://www.pghschools.org/finance 12103 Pennsylvania PA Pittsburgh Public Schools School district 2020 Tax Increment Financing General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $2,446,902 $0 $2,446,902 (none) https://www.pghschools.org/finance 12104 Pennsylvania PA Pittsburgh Public Schools School district 2020 Residential LERTA General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $1,615,497 $0 $1,615,497 (none) https://www.pghschools.org/finance 12105 Pennsylvania PA Pittsburgh Public Schools School district 2020 TRID General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $1,398,031 $0 $1,398,031 (none) https://www.pghschools.org/finance 12106 Pennsylvania PA Pittsburgh Public Schools School district 2020 Act 42 Enhanced General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $827,325 $0 $827,325 (none) https://www.pghschools.org/finance 12107 Pennsylvania PA Pittsburgh Public Schools School district 2020 Residential Enhanced LERTA General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $469,131 $0 $469,131 (none) https://www.pghschools.org/finance 12108 Pennsylvania PA Pittsburgh Public Schools School district 2020 Act 42 General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $48,576 $0 $48,576 (none) https://www.pghschools.org/finance 12109 Rhode Island RI City of Cranston Municipality 2020 Economic Development Tax Incentive Program for Commercially Zoned Property General Economic Development (not specified) City of Cranston Property Tax (not specified) (not specified) $195,163 $0 $195,163 Breakdown by recipient https://www.cranstonri.gov/departments/finance/finance-department/ 12253 Rhode Island RI City of Newport Municipality 2020 Tax Abatement General Economic Development (not specified) Newport Property Tax (not specified) (not specified) (none) https://www.cityofnewport.com/city-hall/departments/finance/budgets-cafrs-cips-annual-performance-reports/cafrs 12254 Rhode Island RI City of Pawtucket Municipality 2020 Real Estate Tax Stabilization Program General Economic Development (not specified) City of Pawtucket Property Tax (not specified) (not specified) $1,226,320 $0 $1,226,320 (none) https://pawtucketri.com/finance-department/budgets-and-audits 12255 Rhode Island RI City of Providence Municipality 2020 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) $17,716,000 $0 $17,716,000 (none) https://www.providenceri.gov/controllers-office/financial-reports/ 12256 Rhode Island RI City of Providence Municipality 2020 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) $3,344,000 $0 $3,344,000 (none) https://www.providenceri.gov/controllers-office/financial-reports/ 12257 Rhode Island RI City of Providence Municipality 2020 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) $384,000 $0 $384,000 (none) https://www.providenceri.gov/controllers-office/financial-reports/ 12258 Rhode Island RI City of Providence Municipality 2020 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) $151,000 $0 $151,000 (none) https://www.providenceri.gov/controllers-office/financial-reports/ 12259 Rhode Island RI Rhode Island State 2020 Historic Preservation Tax Credits Historic Preservation Rhode Island General Laws 44-33.6 State of Rhode Island Business Corporation Tax; Personal Income Tax; Insurance Tax Tax Credit (not specified) $25,108,000 $0 $25,108,000 (none) https://treasury.ri.gov/financial-reports 12260 Rhode Island RI Rhode Island State 2020 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; Public Service Corporation Tax; Financial Institutions Tax; Insurance Companies Tax; Personal Income Tax Reduction of tax rate (not specified) $19,504,000 $0 $19,504,000 (none) https://treasury.ri.gov/financial-reports 12261 Rhode Island RI Rhode Island State 2020 Rebuild Rhode Island Tax Credit Business attraction/retention/expansion Rebuild Rhode Island Tax Credit Act (RIGL 42-64.20) State of Rhode Island Business Corporation Tax; Public Service Corporation Tax; Financial Institutions Tax; Insurance Companies Tax; Personal Income Tax ; Sales and Use Tax Tax Credit Projects may be required to repay Tax Credits in the event the project achieves outsize financial returns. $3,594,000 $0 $3,594,000 (none) https://treasury.ri.gov/financial-reports 12262 Rhode Island RI Rhode Island State 2020 Motion Picture Production Credit Film, TV, and/or media Rhode Island General Laws 44-31.2 State of Rhode Island Business Corporation Tax; Public Service Corporation Tax; Financial Institutions Tax; Insurance Companies Tax; Personal Income Tax Tax Credit (not specified) $1,796,000 $0 $1,796,000 (none) https://treasury.ri.gov/financial-reports 12263 Rhode Island RI Rhode Island State 2020 Tax Credit for Contributions Tourism development Qualified Scholarship Educational development Rhode Island General Laws 44-62 State of Rhode Island Business Corporation Tax; Public Service Corporation Tax; Bank Tax; Bank Deposits Tax; Insurance Companies 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. $1,257,000 $0 $1,257,000 (none) https://treasury.ri.gov/financial-reports 12264 Rhode Island RI Rhode Island State 2020 Tax Increment Financing (TIF) Business attraction/retention/expansion Rhode Island Tax Increment Financing Act of 2015 (RIGL 42-64.21) State of Rhode Island Business Corporation Tax; Public Service Corporation Tax; Financial Institutions Tax; Insurance Companies Tax; Personal Income Tax ; Sales and Use Tax; Hotel Tax Tax Rebate 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. $624,000 $0 $624,000 (none) https://treasury.ri.gov/financial-reports 12265 Rhode Island RI Rhode Island State 2020 Job Training Tax Credit Workforce development Rhode Island General Laws 42-64.6 State of Rhode Island Business Corporation Tax; Public Service Corporation Tax; Bank Tax; Insurance Companies 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. $253,000 $0 $253,000 (none) https://treasury.ri.gov/financial-reports 12266 Rhode Island RI Rhode Island State 2020 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 Business Corporation Tax; Public Service Corporation Tax; Financial Institutions Tax; Insurance Companies Tax; 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. $96,000 $0 $96,000 (none) https://treasury.ri.gov/financial-reports 12267 Rhode Island RI Rhode Island State 2020 Wavemaker Fellowship Entrepreneurship/innovation 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. $61,000 $0 $61,000 (none) https://treasury.ri.gov/financial-reports 12268 Rhode Island RI Rhode Island State 2020 Employer's Apprenticeship Tax Credits Workforce development Rhode Island General Laws 44-11-41 State of Rhode Island Business Corporation Tax Tax Credit (not specified) $5,000 $0 $5,000 (none) https://treasury.ri.gov/financial-reports 12269 South Carolina SC Abbeville County School District School district 2020 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. $10,415 $0 $10,415 (none) 12643 South Carolina SC Aiken County School District School district 2020 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). $20,592,766 $0 $20,592,766 (none) 12644 South Carolina SC Aiken County School District School district 2020 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) $2,791,381 $0 $2,791,381 (none) 12645 South Carolina SC Anderson County School District 1 School district 2020 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) $15,108,000 $0 $15,108,000 (none) 12646 South Carolina SC Anderson County School District 2 School district 2020 (not specified) (not specified) (not specified) Anderson County Property Tax (not specified) (not specified) $793,000 $0 $793,000 (none) 12647 South Carolina SC Anderson County School District 3 School district 2020 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) $1,579,083 $0 $1,579,083 (none) 12648 South Carolina SC Anderson County School District 3 School district 2020 Infrastructure Credit Program Construction/rehabilitation South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70 Anderson County Property Tax Tax Credit (not specified) $192,862 $0 $192,862 (none) 12649 South Carolina SC Anderson County School District 4 School district 2020 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) $3,824,625 $0 $3,824,625 (none) 12650 South Carolina SC Anderson County School District 4 School district 2020 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) $164,319 $0 $164,319 (none) 12651 South Carolina SC Anderson County School District 5 School district 2020 Tax Abatement (not specified) (not specified) Anderson County Property Tax (not specified) (not specified) $29,723,000 $0 $29,723,000 (none) 12652 South Carolina SC Bamberg School District 1 School district 2020 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) $98,236 $0 $98,236 Amount reported is for tax year 2018. 12653 South Carolina SC Bamberg School District 1 School district 2020 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) $183,715 $0 $183,715 Amount reported is for tax year 2018. 12654 South Carolina SC Bamberg School District 1 School district 2020 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) $65,514 $0 $65,514 Amount reported is for tax year 2018. 12655 South Carolina SC Barnwell School District 45 School district 2020 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) 12656 South Carolina SC Barnwell School District 45 School district 2020 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) 12657 South Carolina SC Barnwell School District 45 School district 2020 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) 12658 South Carolina SC Berkeley County School District School district 2020 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) $21,983,687 $0 $21,983,687 (none) 12659 South Carolina SC Berkeley County School District School district 2020 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) $31,746,940 $0 $31,746,940 (none) 12660 South Carolina SC Berkeley County School District School district 2020 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) $25,818,040 $0 $25,818,040 (none) 12661 South Carolina SC Calhoun County School District School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) 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) $3,152,000 $0 $3,152,000 Amount reported is for tax year 2018. 12662 South Carolina SC Charleston County County 2020 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) $3,651,316 $0 $3,651,316 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. 12663 South Carolina SC Charleston County School District School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) 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) $32,474,121 $0 $32,474,121 (none) 12664 South Carolina SC Cherokee County School District 1 School district 2020 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 $1,228,720 $0 $1,228,720 25 beneficiaries 12665 South Carolina SC Cherokee County School District 1 School district 2020 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) $5,907 $0 $5,907 3 beneficiaries 12666 South Carolina SC Chester County School District School district 2020 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) $14,993,000 $0 $14,993,000 (none) 12667 South Carolina SC Chesterfield County School District School district 2020 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) $4,318,844 $0 $4,318,844 (none) 12668 South Carolina SC City of Columbia Municipality 2020 Multicounty Industrial or Business Park General Economic Development (not specified) Richland County, South Carolina Property Tax Tax Credit (not specified) $105,269 $385,872 $0 (none) 12669 South Carolina SC City of Columbia Municipality 2020 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) $334,521 $508,505 $0 (none) 12670 South Carolina SC City of Columbia Municipality 2020 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) $527,588 $498,359 $29,229 (none) 12671 South Carolina SC Clover School District 2 School district 2020 (not specified) (not specified) (not specified) York County Property Tax (not specified) (not specified) $596,000 $0 $596,000 (none) 12672 South Carolina SC Colleton County School District School district 2020 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). $225,273 $0 $225,273 (none) 12673 South Carolina SC Darlington County School District School district 2020 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) $3,810,340 $0 $3,810,340 (none) 12674 South Carolina SC Denmark-Olar School District 2 (Bamberg 2) School district 2020 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) $119,243 $0 $119,243 (none) 12675 South Carolina SC Denmark-Olar School District 2 (Bamberg 2) School district 2020 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) $167,956 $0 $167,956 (none) 12676 South Carolina SC Denmark-Olar School District 2 (Bamberg 2) School district 2020 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) $39,751 $0 $39,751 (none) 12677 South Carolina SC Dillon County School District 3 School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Multi-County Industrial Park (MCIP) 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) $927,148 $0 $927,148 (none) 12678 South Carolina SC Dorchester County School District 2 School district 2020 Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP) 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) $6,907,000 $0 $6,907,000 (none) 12679 South Carolina SC Dorchester County School District 4 School district 2020 Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP) 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) $8,140,890 $0 $8,140,890 (none) 12680 South Carolina SC Edgefield County School District School district 2020 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) $229,031 $0 $229,031 (none) 12681 South Carolina SC Fairfield County School District School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) 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) $384,989 $0 $384,989 (none) 12682 South Carolina SC Florence County School District 1 School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) 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) $2,500,000 $0 $2,500,000 (none) 12683 South Carolina SC Florence County School District 3 School district 2020 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) $759,879 $0 $759,879 (none) 12684 South Carolina SC Florence County School District 3 School district 2020 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) $118,064 $0 $118,064 (none) 12685 South Carolina SC Florence County School District 4 School district 2020 (not specified) (not specified) (not specified) Florence County Property Tax (not specified) (not specified) $489,000 $0 $489,000 (none) 12686 South Carolina SC Florence County School District 5 School district 2020 (not specified) (not specified) (not specified) Florence County Property Tax (not specified) (not specified) $8,858 $0 $8,858 (none) 12687 South Carolina SC Fort Mill School District 4 School district 2020 Tax Abatements (not specified) (not specified) York County Property Tax (not specified) (not specified) $10,690,855 $0 $10,690,855 The names of beneficiaries are provided. 12688 South Carolina SC Georgetown County School District School district 2020 Tax Abatements (not specified) (not specified) Georgetown County Property Tax (not specified) (not specified) $1,850,604 $0 $1,850,604 (none) 12689 South Carolina SC Greenville Municipality 2020 Various agreements General Economic Development (not specified) Greenville County, SC Property Tax (not specified) (not specified) $1,375,000 $0 $1,375,000 (none) 12690 South Carolina SC Greenville County School District School district 2020 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) $44,010,000 $0 $44,010,000 (none) 12691 South Carolina SC Greenwood County School District 50 School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) 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) $9,505,896 $0 $9,505,896 (none) 12692 South Carolina SC Greenwood County School District 51 School district 2020 Special Source Revenue Credit (SSRC) and Infrastructure Credit Program Business attraction/retention/expansion (not specified) Greenwood County Property Tax Tax Credit (not specified) $3,821 $0 $3,821 (none) 12693 South Carolina SC Greenwood County School District 51 School district 2020 Special Source Revenue Credit (SSRC) Business attraction/retention/expansion (not specified) Greenwood County Property Tax Tax Credit (not specified) $4,877 $0 $4,877 (none) 12694 South Carolina SC Greenwood County School District 51 School district 2020 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion (not specified) Greenwood County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $173,785 $0 $173,785 (none) 12695 South Carolina SC Greenwood County School District 51 School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) Business attraction/retention/expansion (not specified) Greenwood County Property Tax Reduction of assessment, millage rate, and millage rate changes; Tax Credit (not specified) $232,074 $0 $232,074 (none) 12696 South Carolina SC Greenwood County School District 52 School district 2020 Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP) 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) $6,879,439 $0 $6,879,439 (none) 12697 South Carolina SC Hampton County School District 2 School district 2020 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) $203,829 $0 $203,829 (none) 12698 South Carolina SC Horry County County 2020 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) $15,991 $0 $15,991 (none) 12699 South Carolina SC Horry County County 2020 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 $198,192 $0 $198,192 (none) 12700 South Carolina SC Horry School District School district 2020 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) $386,342 $0 $386,342 (none) 12701 South Carolina SC Horry School District School district 2020 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) $29,605 $0 $29,605 (none) 12702 South Carolina SC Jasper County School District School district 2020 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) $6,045,000 $0 $6,045,000 (none) 12703 South Carolina SC Kershaw County School District School district 2020 Tax Abatements (not specified) (not specified) Kershaw County Property Tax (not specified) (not specified) $5,932,000 $0 $5,932,000 (none) 12704 South Carolina SC Lancaster County School District School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) 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) $13,646,487 $0 $13,646,487 (none) 12705 South Carolina SC Laurens County School District 55 School district 2020 (not specified) (not specified) (not specified) Laurens County Property Tax (not specified) (not specified) $2,186,640 $0 $2,186,640 (none) 12706 South Carolina SC Laurens County School District 56 School district 2020 (not specified) (not specified) (not specified) Laurens County Property Tax (not specified) (not specified) $840,224 $0 $840,224 (none) 12707 South Carolina SC Lee County School District School district 2020 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) $401,254 $0 $401,254 Amount reported is net abatement. 12708 South Carolina SC Lexington County School District 1 School district 2020 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) $1,788,865 $149,270 $1,639,595 (none) 12709 South Carolina SC Lexington County School District 1 School district 2020 Fee-in-Lieu of Tax and Infrastructure Program (FILOT + IP) 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) $900,373 $13,904 $886,469 (none) 12710 South Carolina SC Lexington County School District 1 School district 2020 Fee-in-Lieu of Tax and Special Source Revenue Credit Program (FILOT + SSRC) 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) $1,905,320 $5,742 $1,899,578 (none) 12711 South Carolina SC Lexington County School District 1 School district 2020 Fee-in-Lieu of Tax, Special Source Revenue Credit and Infrastructure Program (FILOT + SSRC + IP) 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) $12,319,041 $612,013 $11,707,028 (none) 12712 South Carolina SC Lexington County School District 2 School district 2020 (not specified) (not specified) (not specified) Jasper County Property Tax (not specified) (not specified) $10,405,000 $0 $10,405,000 (none) 12713 South Carolina SC Lexington County School District 3 School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) 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) $150,988 $6,002 $144,986 (none) 12714 South Carolina SC Lexington County School District 4 School district 2020 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) 12715 South Carolina SC Lexington County School District 5 School district 2020 Multi-County Industrial Park (MCIP) Business attraction/retention/expansion (not specified) Richland County Property Tax Tax Exemption (not specified) $18,092 $0 $18,092 (none) 12716 South Carolina SC Lexington County School District 5 School district 2020 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion (not specified) Lexington County Property Tax Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (IP) (not specified) $192,044 $53,453 $138,591 (none) 12717 South Carolina SC Lexington County School District 5 School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Infrastructure Program (IP) Business attraction/retention/expansion (not specified) Lexington County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $416,119 $87,305 $328,814 (none) 12718 South Carolina SC Lexington County School District 5 School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) and Infrastructure Program (IP) Business attraction/retention/expansion (not specified) Lexington County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $1,294,820 $0 $1,294,820 (none) 12719 South Carolina SC Marion County School District School district 2020 (not specified) (not specified) (not specified) Marion County Property Tax (not specified) (not specified) $399,000 $0 $399,000 (none) 12720 South Carolina SC Marlboro County School District School district 2020 (not specified) (not specified) (not specified) Marlboro County Property Tax (not specified) (not specified) $2,275,000 $0 $2,275,000 (none) 12721 South Carolina SC Mount Pleasant Municipality 2020 Property Tax Abatement of Charleston County General Economic Development (not specified) Charleston, South Carolina Property Tax (not specified) (not specified) $54,000 $0 $54,000 (none) 12722 South Carolina SC Newberry County School District School district 2020 (not specified) (not specified) (not specified) Newberry County Property Tax (not specified) (not specified) $11,873,000 $0 $11,873,000 (none) 12723 South Carolina SC North Charleston Municipality 2020 Property Tax Abatement of Charleston County General Economic Development (not specified) Charleston, South Carolina Property Tax (not specified) (not specified) $15,777,000 $0 $15,777,000 (none) https://www.northcharleston.org/government/finance/ 12724 South Carolina SC Oconee County School District School district 2020 (not specified) (not specified) (not specified) Oconee County Property Tax (not specified) (not specified) $4,312,000 $0 $4,312,000 (none) 12725 South Carolina SC Orangeburg Consolidated School District School district 2020 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) $9,635,711 $0 $9,635,711 (none) 12726 South Carolina SC Pickens County School District School district 2020 (not specified) (not specified) (not specified) Pickens County Property Tax (not specified) (not specified) $964,000 $0 $964,000 (none) 12727 South Carolina SC Richland County County 2020 Special Source Revenue Credit General Economic Development (not specified) Richland County Property Tax Tax Abatement (not specified) $370,622 $4,953,427 $0 (none) 12728 South Carolina SC Richland County County 2020 Multi-County Indust or Business Park General Economic Development (not specified) Richland County Property Tax Tax Abatement (not specified) $800,419 $1,038,133 $0 (none) 12729 South Carolina SC Richland County County 2020 Fee in Lieu of Taxes (FILOT) General Economic Development (not specified) Richland County Property Tax Tax Abatement (not specified) $3,255,691 $3,907,592 $0 (none) 12730 South Carolina SC Richland County School District 1 School district 2020 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) $1,140,095 $0 $1,140,095 (none) 12731 South Carolina SC Richland County School District 1 School district 2020 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) $9,172,793 $0 $9,172,793 (none) 12732 South Carolina SC Richland County School District 1 School district 2020 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) $2,138,210 $0 $2,138,210 (none) 12733 South Carolina SC Richland County School District 2 School district 2020 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) $555,691 $0 $555,691 (none) 12734 South Carolina SC Richland County School District 2 School district 2020 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) $9,568,744 $0 $9,568,744 (none) 12735 South Carolina SC Richland County School District 2 School district 2020 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) $570,969 $0 $570,969 (none) 12736 South Carolina SC Rock Hill Municipality 2020 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) $1,105,915 $0 $1,105,915 All companies are listed. 12737 South Carolina SC Rock Hill Municipality 2020 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) $938,088 $0 $938,088 All companies are listed. 12738 South Carolina SC Rock Hill School District 3 School district 2020 (not specified) (not specified) (not specified) York County Property Tax (not specified) (not specified) $3,741,258 $0 $3,741,258 The names of beneficiaries are provided. 12739 South Carolina SC Spartanburg County County 2020 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) $6,940,405 $0 $6,940,405 (none) https://www.spartanburgcounty.org/183/Finance 12740 South Carolina SC Spartanburg County County 2020 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 $18,437,110 $0 $18,437,110 (none) https://www.spartanburgcounty.org/183/Finance 12741 South Carolina SC Spartanburg County School District 1 School district 2020 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) $113,965 $0 $113,965 (none) 12742 South Carolina SC Spartanburg County School District 2 School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) 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) $1,972,840 $0 $1,972,840 (none) 12743 South Carolina SC Spartanburg County School District 3 School district 2020 (not specified) (not specified) (not specified) Spartanburg County Property Tax (not specified) (not specified) $2,959,000 $0 $2,959,000 (none) 12744 South Carolina SC Spartanburg County School District 4 School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) 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) $720,204 $233,099 $487,105 (none) 12745 South Carolina SC Spartanburg County School District 5 School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) 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) $32,257,946 $0 $32,257,946 (none) 12746 South Carolina SC Spartanburg County School District 6 School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) 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) $5,345,316 $0 $5,345,316 (none) 12747 South Carolina SC Spartanburg County School District 7 School district 2020 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) 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) $3,541,558 $0 $3,541,558 (none) 12748 South Carolina SC Sumter School District School district 2020 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) $7,300,000 $0 $7,300,000 (none) 12749 South Carolina SC Union County School District School district 2020 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) $1,256,240 (none) 12750 South Carolina SC Williamsburg County School District School district 2020 (not specified) (not specified) (not specified) Williamsburg County Property Tax (not specified) (not specified) $2,119,331 $0 $2,119,331 (none) 12751 South Carolina SC York School District 1 School district 2020 (not specified) (not specified) (not specified) York County Property Tax (not specified) (not specified) $505,337 $0 $505,337 The names of beneficiaries are provided. 12752 South Dakota SD Brookings County County 2020 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brookings County Property Tax Tax Increment Financing (TIF) (not specified) $5,012 $0 $5,012 (none) https://www.brookingscountysd.gov/415/Audits 13000 South Dakota SD Brookings County County 2020 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Elkton, SD Property Tax Tax Increment Financing (TIF) (not specified) $10,956 $0 $10,956 (none) https://www.brookingscountysd.gov/415/Audits 13001 South Dakota SD Brookings County County 2020 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Volga, SD Property Tax Tax Increment Financing (TIF) (not specified) $75,115 $0 $75,115 (none) https://www.brookingscountysd.gov/415/Audits 13002 South Dakota SD Brookings County County 2020 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brookings, SD Property Tax Tax Increment Financing (TIF) (not specified) $471,609 $0 $471,609 (none) https://www.brookingscountysd.gov/415/Audits 13003 South Dakota SD Brown County County 2020 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brown County Property Tax Tax Increment Financing (TIF) (not specified) $192,395 $0 $192,395 (none) https://www.brown.sd.us/department/auditor/reports 13004 South Dakota SD Brown County County 2020 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Aberdeen, SD Property Tax Tax Increment Financing (TIF) (not specified) $288,908 $0 $288,908 (none) https://www.brown.sd.us/department/auditor/reports 13005 South Dakota SD City of Aberdeen Municipality 2020 TIF - Pay-As-You Go General Economic Development South Dakota Codified Law Section 11-9 Aberdeen Property Tax Tax Increment Financing (TIF) (not specified) $504,060 $0 $504,060 (none) https://www.aberdeen.sd.us/Archive.aspx?AMID=36 13006 South Dakota SD City of Rapid City Municipality 2020 Cabela's Business attraction/retention SDCL 11-9 Rapid City Property Tax Tax Abatement (not specified) $1,476,446 $0 $1,476,446 (none) https://www.rcgov.org/departments/finance/audits-3592.html 13007 South Dakota SD City of Rapid City Municipality 2020 Saint Joseph Street Student Housing Housing SDCL 11-9 Rapid City Property Tax Tax Abatement (not specified) $50,745 $0 $50,745 (none) https://www.rcgov.org/departments/finance/audits-3592.html 13008 South Dakota SD City of Sioux Falls Municipality 2020 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) $2,608,412 $0 $2,608,412 (none) 13009 South Dakota SD Lincoln County County 2020 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Lincoln County Property Tax Tax Increment Financing (TIF) (not specified) $32,645 $0 $32,645 (none) https://www.lincolncountysd.org/248/Budget-Finances 13010 South Dakota SD Lincoln County County 2020 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) $17,724 $0 $17,724 (none) https://www.lincolncountysd.org/248/Budget-Finances 13011 South Dakota SD Minnehaha County County 2020 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Minnehaha County Property Tax Tax Increment Financing (TIF) (not specified) $36,222 $0 $36,222 (none) 13012 South Dakota SD Minnehaha County County 2020 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) $18,553 $0 $18,553 (none) 13013 South Dakota SD Minnehaha County County 2020 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brandon, SD Property Tax Tax Increment Financing (TIF) (not specified) $75,022 $0 $75,022 (none) 13014 South Dakota SD Minnehaha County County 2020 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) $506,308 $0 $506,308 (none) 13015 South Dakota SD Pennington County County 2020 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) $424,550 $0 $424,550 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 13016 South Dakota SD Pennington County County 2020 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) $2,684,573 $0 $2,684,573 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 13017 South Dakota SD Sioux Falls School District 49-5 School district 2020 Property Tax Abatement Programs General Economic Development (not specified) Various cities and townships in South Dakota Property Tax Tax Abatement (not specified) $128,000 $0 $128,000 (none) https://www.sf.k12.sd.us/page/budget 13018 South Dakota SD South Dakota State 2020 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). $19,300,000 $0 $19,300,000 (none) 13019 Tennessee TN City of Chattanooga Municipality 2020 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) $140,561 $0 $140,561 (none) https://chattanooga.gov/finance/finance-division/acfr 13143 Tennessee TN City of Chattanooga Municipality 2020 Commercial and Industrial Development General Economic Development (not specified) Chattanooga, Tennessee Property Tax Payment In Lieu of Taxes (PILOT) Yes $14,618,001 $0 $14,618,001 (none) https://chattanooga.gov/finance/finance-division/acfr 13144 Tennessee TN City of Clarksville Municipality 2020 Community Development Agreements Affordable Housing Various Clarksville, Tennessee Property Tax Payment In Lieu of Taxes (PILOT) (no provisions for recapture) $88,816 $0 $88,816 (none) https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports 13145 Tennessee TN City of Clarksville Municipality 2020 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) $14,057 $0 $14,057 (none) https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports 13146 Tennessee TN City of Clarksville Municipality 2020 Economic Development: Commercial and Industrial Development General Economic Development Tennessee Code Annotated Section 7-53-102 Clarksville, Tennessee Property Tax Payment In Lieu of Taxes (PILOT) (no provisions for recapture) $76,890 $0 $76,890 (none) https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports 13147 Tennessee TN City of Knoxville Municipality 2020 Knoxville Community Development Corporation Affordable Housing Tennessee Code Annotated Section 7-53-101 Knoxville Property Tax Tax Increment Financing (TIF) (not specified) $2,714,488 $0 $2,714,488 Includes 30 TIF agreements 13148 Tennessee TN City of Knoxville Municipality 2020 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 $3,559,471 $0 $3,559,471 Includes 62 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. 13149 Tennessee TN City of Memphis Municipality 2020 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) $3,491,000 $0 $3,491,000 (none) 13150 Tennessee TN City of Memphis Municipality 2020 Various PILOTS: Administered by Economic Development Growth Engine (Industrial Development Board) General Economic Development Tennessee Code Annotated Section 7-53-101 Economic development Growth Engine Industrial Development Board of the City of Memphis and County of Shelby, Tennessee (EDGE) Real and Personal Property Tax Payment In Lieu of Taxes (PILOT) (no provisions for recapture) $9,710,000 $0 $9,710,000 Programs Administered by Economic Development Growth Engine (Industrial Development Board); Includes Community Builder PILOT, Destination Retail PILOT, Expansion PILOT, Fast Trak PILOT, Jobs PILOT, and Residential PILOT 13151 Tennessee TN City of Memphis Municipality 2020 Downtown Memphis Commission: PILOT Real estate development 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) $3,708,000 $0 $3,708,000 (none) 13152 Tennessee TN City of Nashville and Davidson County City/County 2020 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) $9,743,729 $0 $9,743,729 See CAFR for company specific details https://www.nashville.gov/departments/finance/accounting/comprehensive-financial-reports 13153 Tennessee TN Hamilton County County 2020 Housing Development Affordable Housing Tennessee Code Annotated Section 7-53-102 Hamilton County Property Tax Payment In Lieu of Taxes (PILOT) Yes $544,497 $0 $544,497 (none) https://www.hamiltontn.gov/Department_Accounting.aspx 13154 Tennessee TN Hamilton County County 2020 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) $253,780 $0 $253,780 (none) https://www.hamiltontn.gov/Department_Accounting.aspx 13155 Tennessee TN Hamilton County County 2020 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 $10,199,386 $0 $10,199,386 (none) https://www.hamiltontn.gov/Department_Accounting.aspx 13156 Tennessee TN Knox County County 2020 Economic Development: Tax Increment Financing General Economic Development Tennessee Code Annotated Section 7-53-101 Knox County Property Tax Tax Increment Financing (TIF) Yes $2,070,647 $0 $2,070,647 Includes 31 TIF agreements https://www.knoxcounty.org/finance/annual_reports.php 13157 Tennessee TN Knox County County 2020 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 $4,786,832 $0 $4,786,832 Includes 65 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 13158 Tennessee TN Shelby County County 2020 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) $10,433,041 $0 $10,433,041 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13159 Tennessee TN Shelby County County 2020 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) $18,752,302 $0 $18,752,302 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13160 Tennessee TN Shelby County County 2020 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) $5,224,175 $0 $5,224,175 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13161 Tennessee TN Shelby County County 2020 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 13162 Tennessee TN Shelby County County 2020 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) $288,146 $0 $288,146 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13163 Tennessee TN Shelby County County 2020 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) $318,424 $0 $318,424 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13164 Tennessee TN Shelby County County 2020 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) $411,300 $0 $411,300 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13165 Tennessee TN Shelby County County 2020 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) $1,547,164 $0 $1,547,164 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13166 Tennessee TN Tennessee State 2020 Community Investment Program Affordable Housing Tennessee Code Annotated 67-4-2109 State of Tennessee Franchise Tax; Excise Tax Tax Credit (not specified) $46,577,000 $0 $46,577,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13167 Tennessee TN Tennessee State 2020 Development Opportunity Program Brownfield rehabilitation Tennessee Code Annotated 67-4-2009 and Tennessee Code Annotated 67-4-2109 State of Tennessee Franchise Tax; Excise Tax Tax Credit Recapture provisions for the small and rural development program 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. $3,200,000 $0 $3,200,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13168 Tennessee TN Tennessee State 2020 Job Creation Program Job Creation/Retention Tennessee Code Annotated 67-4-2109 State of Tennessee Franchise Tax; Excise Tax Tax Credit (not specified) $115,636,000 $0 $115,636,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13169 Tennessee TN Tennessee State 2020 Manufacturing and Industrial Machinery Program Manufacturing development Tennessee Code Annotated 67-4-2009 and Tennessee Code Annotated 67-4-2109 State of Tennessee Franchise Tax; Excise Tax Tax Credit Recapture provisions provide that, if the required purchase amount of 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. $58,727,000 $0 $58,727,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13170 Texas TX Bexar County County 2020 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. $2,186,346 $0 $2,186,346 CAFR provided breakdown by unnamed recipients. 13638 Texas TX City of Austin Municipality 2020 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) $5,900,000 $0 $5,900,000 (none) https://www.austintexas.gov/service/current-annual-comprehensive-financial-report 13639 Texas TX City of Dallas Municipality 2020 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) $1,575,000 $0 $1,575,000 (none) https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx 13640 Texas TX City of Dallas Municipality 2020 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. $49,741,000 $0 $49,741,000 (none) https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx 13641 Texas TX City of Dallas Municipality 2020 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. $8,072,000 $0 $8,072,000 (none) https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx 13642 Texas TX City of Fort Worth Municipality 2020 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 Tax refund Agreement termination $28,101,831 $0 $28,101,831 (none) 13643 Texas TX City of Fort Worth Municipality 2020 Neighborhood Empowerment Zones (EZ) General Economic Development (EZ) Chapter 378 of the Texas Local Government Code City of Fort Worth Property Tax Tax Abatement Agreement termination $1,040,435 $0 $1,040,435 (none) 13644 Texas TX City of Fort Worth Municipality 2020 Tax Abatement Agreements Residential tax relief Chapter 312 of the Texas Tax Code City of Fort Worth Real Property Tax; Business Personal Property Tax Tax refund Agreement termination $2,572,361 $0 $2,572,361 (none) 13645 Texas TX City of Houston Municipality 2020 Chapter 312 General Economic Development Property Redevelopment and Tax Abatement Act, Chapter 312 Houston, Texas Property Tax Tax diversion (not specified) $542,862 $0 $542,862 (none) https://www.houstontx.gov/controller/acfr.html 13646 Texas TX City of Houston Municipality 2020 Tax Increm Reinvest Zone (TIRZ) General Economic Development Property Redevelopment and Tax Abatement Act, Chapter 312 Houston, Texas Property Tax Tax diversion (not specified) $390,600,000 $0 $390,600,000 (none) https://www.houstontx.gov/controller/acfr.html 13647 Texas TX City of San Antonio Municipality 2020 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 Assessment reduction Agreement termination $1,225,000 $0 $1,225,000 (none) https://www.sanantonio.gov/Finance/bfi/annual-report 13648 Texas TX City of San Antonio Municipality 2020 City Tax Abatement Program - Chapter 312 Job Creation/Retention Chapter 312 of the Texas Tax Code City of San Antonio Real Property Tax; Business Personal Property Tax Assessment reduction; credit Agreement termination $2,811,000 $0 $2,811,000 (none) https://www.sanantonio.gov/Finance/bfi/annual-report 13649 Texas TX City of San Antonio Municipality 2020 Tax Increment Financing (TIF) Program - Non-Center City Housing Incentive Policy Real estate development (commercial) Chapter 311, 312 of the Texas Tax Code; Chapter 380 of the Local Government Code City of San Antonio Real and/or Personal Property Tax Tax reimbursement (N/A - TIF) $874,000 $0 $874,000 (none) https://www.sanantonio.gov/Finance/bfi/annual-report 13650 Texas TX City of San Antonio Municipality 2020 Tax Increment Financing (TIF) Program - Center City Housing Incentive Policy Real estate development (commercial) Chapter 311 of the Texas Tax Code; Chapter 380 of the Local Government Code City of San Antonio Real and/or Personal Property Tax Tax reimbursement (N/A - TIF) $2,096,000 $0 $2,096,000 (none) https://www.sanantonio.gov/Finance/bfi/annual-report 13651 Texas TX Dallas County County 2020 Historic Preservation Projects Job Creation/Retention (not specified) Dallas County, Texas Property Tax Tax Abatement (not specified) $25,000 $0 $25,000 (none) https://www.dallascounty.org/departments/auditor/acfr.php 13652 Texas TX Dallas County County 2020 Housing Projects Job Creation/Retention (not specified) Dallas County, Texas Property Tax Tax Abatement (not specified) $225,000 $0 $225,000 (none) https://www.dallascounty.org/departments/auditor/acfr.php 13653 Texas TX Dallas County County 2020 Economic Development Projects Job Creation/Retention (not specified) Dallas County, Texas Property Tax Tax Abatement (not specified) $575,000 $0 $575,000 (none) https://www.dallascounty.org/departments/auditor/acfr.php 13654 Texas TX Harris County County 2020 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 $448,064 $0 $448,064 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 13655 Texas TX Tarrant County County 2020 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) $165,000 $0 $165,000 $53,000 for hospital district 13656 Texas TX Tarrant County County 2020 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. $2,488,000 $0 $2,488,000 $563,000 for hospital district 13657 Texas TX Tarrant County County 2020 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. $4,058,000 $0 $4,058,000 $169,000 for hospital district 13658 Texas TX Texas State 2020 Agricultural and Timber Programs: Timber Products Agricultural development Texas Tax Code Section 151.3162 State of Texas Sales and Use Tax Tax Exemption (not specified) $31,059,000 $0 $31,059,000 (none) 13659 Texas TX Texas State 2020 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 (not specified) $37,787,000 $0 $37,787,000 (none) 13660 Texas TX Texas State 2020 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 (not specified) $76,300,000 $0 $76,300,000 (none) 13661 Texas TX Texas State 2020 Agricultural Products Program Agricultural development Texas Tax Code Section 151.316 State of Texas Sales and Use Tax Tax Exemption (not specified) $347,800,000 $0 $347,800,000 (none) 13662 Texas TX Texas State 2020 Certified Rehabilitation Certified Historic Structures Credit Historic Preservation Texas Tax Code Section 171.904-171.909 State of Texas Franchise Tax Tax Credit (not specified) $27,098,000 $0 $27,098,000 (none) 13663 Texas TX Texas State 2020 Texas Enterprise Zone (EZ) Programs Job Creation/Retention Texas Tax Code Section 151.429 State of Texas Sales and Use Tax; Hotel Occupancy Tax Tax refund 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 Texas Comptroller of Public Accounts (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. $12,495,000 $0 $12,495,000 (none) 13664 Texas TX Texas State 2020 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. $204,400,000 $0 $204,400,000 (none) 13665 Texas TX Texas State 2020 Research and Development Tax Credit Program (Credits) Research and development Texas Tax Code Section 171.654 State of Texas Franchise Tax Tax Credit (not specified) $329,467,000 $0 $329,467,000 (none) 13666 Texas TX Texas State 2020 Texas Data Center Program Exemption Technology (data center) Texas Tax Code Sections 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 tax free purchases made under the qualified data center exemption. $86,264,000 $0 $86,264,000 (none) 13667 Texas TX Travis County County 2020 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) $4,949,564 $0 $4,949,564 (none) https://financialtransparency.traviscountytx.gov/FinancialDocuments 13668 Utah UT City of West Jordan Municipality 2020 Aligned Energy General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $28,473 $0 $28,473 See 2021 CAFR for company specific details 13819 Utah UT City of West Jordan Municipality 2020 PayPal General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $32,143 $0 $32,143 See 2021 CAFR for company specific details 13820 Utah UT City of West Jordan Municipality 2020 Bangerter Station General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $329,838 $0 $329,838 See 2021 CAFR for company specific details 13821 Utah UT Davis County County 2020 Tax Increment Financing (TIF) General Economic Development UCA 17C Various, see CAFR Property Tax Tax Abatement (not specified) $2,492,903 $0 $2,492,903 See CAFR for agency-level breakdown https://www.daviscountyutah.gov/clerk-auditor/tax-audit-and-finance 13822 Utah UT Utah State 2020 New Markets Tax Credit Program Community development Section 63N-2-603 of the Utah Code State of Utah (not specified) Tax Credit There are recapture provisions. $5,500,000 $0 $5,500,000 (none) 13823 Utah UT Utah State 2020 Motion Picture Incentive Program Film, TV, and/or media Section 63N-8-104 of the Utah Code State of Utah (not specified) Tax Credit There are recapture provisions. $12,063,000 $0 $12,063,000 (none) 13824 Utah UT Utah State 2020 Economic Development Tax Increment Financing (EDTIF) Job Creation/Retention (not specified) State of Utah (not specified) Tax Credit The recipient is required to pay back some or all of the benefits received. $5,753,000 $0 $5,753,000 (none) 13825 Utah UT Weber County County 2020 Tax Increment Financing (TIF) General Economic Development UCA 17C Weber County (not specified) (not specified) (not specified) $2,336,952 $0 $2,336,952 Does not appear that Weber County has implemented GASB 77; no abatements disclosure section, though TIFs disclosed elsewhere in the CAFR. 13826 Vermont VT Essex Junion Municipality 2020 Village of Essex Junction Commercial Tax Stabilization Policy General Economic Development (not specified) Essex Junction Property Tax Tax Abatement (not specified) $10,810 $0 $10,810 (none) 13866 Vermont VT Essex Junion Municipality 2020 Tax Abatement Program Recreational Purposes (not specified) Essex Junction Property Tax Tax Abatement (not specified) $1,782 $0 $1,782 (none) 13867 Vermont VT Essex Junion Municipality 2020 Historic Building Abatements General Economic Development (not specified) Essex Junction Property Tax Tax Abatement (not specified) $553 $0 $553 (none) 13868 Vermont VT Vermont State 2020 Agricultural and Managed Forest Land Use Program Agricultural development 32 Vermont Statutes Annotated 3756 State of Vermont Education Property Tax Reduction in assessed value The owner must pay a land use change tax of 105 tax on the full fair market value of the changed land determined without regard Tourism development the use value appraisal. $47,594,167 $0 $47,594,167 (none) https://auditor.vermont.gov/reports/audit/financial 13869 Vermont VT Vermont State 2020 Vermont Affordable Housing Tax Credit Affordable Housing 32 Vermont Statutes Annotated 5930u State of Vermont Personal Income Tax; Corporate Income Tax; Bank Franchise Tax; Insurance Premium Tax Tax Credit (not specified) $3,823,445 $0 $3,823,445 (none) https://auditor.vermont.gov/reports/audit/financial 13870 Vermont VT Vermont State 2020 Vermont Downtown and Village Center Tax Credit Program Historic Preservation 32 Vermont Statutes Annotated 5930cc State of Vermont Personal Income Tax; Corporate Income Tax; Bank Franchise Tax; Insurance Premium Tax Tax Credit Tax Credits may be revoked; penalties may be incurred $2,598,903 $0 $2,598,903 (none) https://auditor.vermont.gov/reports/audit/financial 13871 Vermont VT Vermont State 2020 Vermont Employment Growth Incentive Business attraction/retention/expansion 32 Vermont Statutes Annotated 3330 State of Vermont Personal Income Tax Tax Rebate The recipient is required to pay back some or all of the benefits received. $1,892,074 $0 $1,892,074 (none) https://auditor.vermont.gov/reports/audit/financial 13872 Virginia VA Chesterfield County County 2020 TIF - Tax Increment Financing General Economic Development (not specified) Chesterfield County Sales Tax (not specified) (not specified) $747,684 $0 $747,684 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 14015 Virginia VA Chesterfield County County 2020 Rehabilition of Commercial Property General Economic Development (not specified) Chesterfield County Property Tax (not specified) (no provisions for recapture) $323,162 $0 $323,162 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 14016 Virginia VA Chesterfield County County 2020 Technology Zones General Economic Development (not specified) Chesterfield County Business License Tax (not specified) (not specified) $201,497 $0 $201,497 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 14017 Virginia VA Chesterfield County County 2020 Technology Zones General Economic Development (not specified) Chesterfield County Machinery and Tools Tax (not specified) (not specified) $125,212 $0 $125,212 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 14018 Virginia VA City of Newport News Municipality 2020 Expansion/Relocation Cost Reduction General Economic Development (not specified) City of Newport News (not specified) (not specified) (not specified) $476,291 $0 $476,291 (none) https://www.nnva.gov/458/Accounting 14019 Virginia VA City of Newport News Municipality 2020 Local Tourism Zone General Economic Development (not specified) City of Newport News Food and Beverage Tax (not specified) (not specified) $157,923 $0 $157,923 (none) https://www.nnva.gov/458/Accounting 14020 Virginia VA City of Norfolk Municipality 2020 Tax Abatement Program Property improvements Norfolk Code Section 24-203 & Section 27-76 City of Norfolk Property Tax Reduction in assessed value No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $3,365,594 $0 $3,365,594 (none) 14021 Virginia VA City of Norfolk Municipality 2020 Economic Development Program Business attraction/retention/expansion City Council ordinance City of Norfolk Personal Property Tax; Real Estate and Business Tangible Property Tax Grant No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $3,342,571 $0 $3,342,571 (none) 14022 Virginia VA City of Virginia Beach Municipality 2020 Tourism Development Financing Program (TDFP) - Cavalier Tourism development Virginia Code 58.1-3851.1; City Code Chapter 35.4 Virginia Beach Real Estate Tax (not specified) (not specified) $1,401,369 $0 $1,401,369 (none) 14023 Virginia VA City of Virginia Beach Municipality 2020 Business License Incentive Program General Economic Development City Code Chapter 18.202-208 Virginia Beach Business License Tax Tax Exemption (not specified) $516,954 $0 $516,954 (none) 14024 Virginia VA City of Virginia Beach Municipality 2020 Tourism Development Financing Program (TDFP) - Cavalier Tourism development Virginia Code 58.1-3851.1; City Code Chapter 35.4 Virginia Beach Sales Tax (not specified) (not specified) $174,943 $0 $174,943 (none) 14025 Virginia VA City of Virginia Beach Municipality 2020 PPP- Field House General Economic Development (not specified) Virginia Beach Real Estate Tax Tax Rebate (not specified) $68,360 $0 $68,360 (none) 14026 Virginia VA City of Virginia Beach Municipality 2020 PPP - 25th St Parking Garage and iFly General Economic Development (not specified) Virginia Beach Admissions Tax Tax Rebate (not specified) $61,155 $0 $61,155 (none) 14027 Virginia VA City of Virginia Beach Municipality 2020 Yes Oceana APZ-1 Incentives Business attraction/retention/expansion Virginia Code 58.1-3220.1 and 58.3221; Ordinance No. 2786, 9-23-03; Ordinance No. 2932, 3-28-06; Virginia Beach Code 35-72.1,35,2-11 Virginia Beach Real Estate Tax; Business License Tax and Fees Tax Rebate (not specified) $56,204 $0 $56,204 (none) 14028 Virginia VA Henrico County County 2020 Partial Real Estate Tax Credit program General Economic Development (not specified) Henrico County Property Tax Tax Credit (not specified) $772,267 $0 $772,267 (none) 14029 Virginia VA Henrico County County 2020 Residential Rehab "Reinvest" Housing (not specified) Henrico County Property Tax (not specified) (not specified) $88,079 $0 $88,079 (none) 14030 Virginia VA Virginia State 2020 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 (not specified) $110,500,000 $0 $110,500,000 (none) https://www.doa.virginia.gov/reports/ACFReport/2021-ACFReport.shtml 14031 Virginia VA Virginia State 2020 Motion Picture Production Tax Credit Film, TV, and/or media Section 58.1-439.12:03 of the Code of Virginia State of Virginia Individual Income Tax; Corporate Income Tax Tax Credit (not specified) $7,200,000 $0 $7,200,000 (none) https://www.doa.virginia.gov/reports/ACFReport/2021-ACFReport.shtml 14032 Washington WA City of Bellevue Municipality 2020 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) $565,000 $0 $565,000 (none) https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report 14324 Washington WA City of Bellevue Municipality 2020 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) $49,000 $0 $49,000 (none) https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report 14325 Washington WA City of Bellevue Municipality 2020 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) $29,000 $0 $29,000 (none) https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report 14326 Washington WA City of Bellevue Municipality 2020 Single-family Dwelling Improvement Housing RCW 84.36.400 King County, Washington Real Property Tax Tax Exemption (not specified) $7,000 $0 $7,000 (none) https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report 14327 Washington WA City of Seattle Municipality 2020 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. $10,507,000 $0 $10,507,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14328 Washington WA City of Seattle Municipality 2020 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. $1,293,000 $0 $1,293,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14329 Washington WA City of Seattle Municipality 2020 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) $453,000 $0 $453,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14330 Washington WA City of Seattle Municipality 2020 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. $132,000 $0 $132,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14331 Washington WA City of Seattle Municipality 2020 Single-family Dwelling Improvement Housing RCW 84.36.400 King County, Washington Real Property Tax Tax Exemption (not specified) $80,000 $0 $80,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14332 Washington WA City of Seattle Municipality 2020 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. $45,000 $0 $45,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14333 Washington WA City of Spokane Municipality 2020 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) $2,658,350 $0 $2,658,350 (none) https://my.spokanecity.org/opendata/documents/financial-reports/ 14334 Washington WA City of Spokane Municipality 2020 Multi-unit Urban Housing Affordable Housing chapter RCW 84.14.020 State of Washington Property Tax Tax Exemption (no provisions for recapture) $917,948 $0 $917,948 (none) https://my.spokanecity.org/opendata/documents/financial-reports/ 14335 Washington WA City of Spokane Municipality 2020 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) $83,514 $0 $83,514 (none) https://my.spokanecity.org/opendata/documents/financial-reports/ 14336 Washington WA City of Tacoma Municipality 2020 Future nonprofit low-income housing Affordable Housing chapter RCW 84.14.020 State of Washington Property Tax Tax Exemption (no provisions for recapture) $1,198,000 $0 $1,198,000 (none) https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714 14337 Washington WA City of Tacoma Municipality 2020 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 $1,136,000 $0 $1,136,000 (none) https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714 14338 Washington WA City of Tacoma Municipality 2020 Special Valuation Property Tax Exemption Historic Preservation Washington State RCW Chapter 84.26, Historic Property. Tacoma, WA Property Tax Tax Exemption (not specified) $92,000 $0 $92,000 (none) https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714 14339 Washington WA City of Vancouver Municipality 2020 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) $392,623 $0 $392,623 (none) https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714 14340 Washington WA City of Vancouver Municipality 2020 Multi-unit Urban Housing Affordable Housing chapter RCW 84.14.020 State of Washington Property Tax Tax Exemption (no provisions for recapture) $350,881 $0 $350,881 (none) https://www.cityofvancouver.us/fms/page/financial-reports 14341 Washington WA City of Vancouver Municipality 2020 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) $1,850 $0 $1,850 (none) https://www.cityofvancouver.us/fms/page/financial-reports 14342 Washington WA Clark County County 2020 Multifamily Tax Exemption Program General Economic Development RCW 84.14 City of Vancouver; State of Washington Property Tax Tax abatements (not specified) $591,055 $0 $591,055 (none) https://clark.wa.gov/sites/default/files/media/document/2021-06/ClarkCounty2020ACFR.pdf 14343 Washington WA Clark County County 2020 High Unemployment County - Manufacturing Facilities General Economic Development 82.60 RCW State of Washington Sales and Use Tax Tax abatements (not specified) $3,797 $0 $3,797 (none) https://clark.wa.gov/sites/default/files/media/document/2021-06/ClarkCounty2020ACFR.pdf 14344 Washington WA Kent School District School district 2020 Senior Citizens/Disabled Exemption (not specified) (not specified) King County Property Tax Tax Exemption (not specified) $207,170 $0 $207,170 (none) 14345 Washington WA King County County 2020 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. $12,959,000 $0 $12,959,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14346 Washington WA King County County 2020 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. $2,547,000 $0 $2,547,000 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 14347 Washington WA King County County 2020 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). $742,000 $0 $742,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14348 Washington WA King County County 2020 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. $711,000 $0 $711,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14349 Washington WA King County County 2020 Single-family Dwelling Improvement Program Property improvements RCW 84.36.400 King County, Washington Property Tax Tax Exemption (not specified) $106,000 $0 $106,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14350 Washington WA King County County 2020 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. $74,000 $0 $74,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14351 Washington WA King County County 2020 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) $67,000 $0 $67,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14352 Washington WA Lake Washington School District School district 2020 Current Use Agricultural development (not specified) King County Property Tax Tax Exemption (not specified) $182,439 $0 $182,439 (none) 14353 Washington WA Lake Washington School District School district 2020 Single-family Dwelling Improvement Construction/rehabilitation RCW 84.36.400 King County Property Tax Tax Exemption N/A $20,786 $0 $20,786 (none) 14354 Washington WA Pierce County County 2020 Housing Projects (not specified) (not specified) City of Tacoma, Washington (not specified) (not specified) (not specified) $479,808 $0 $479,808 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 14355 Washington WA Pierce County County 2020 Housing Projects (not specified) (not specified) City of Lakewood, Washington (not specified) (not specified) (not specified) $30,913 $0 $30,913 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 14356 Washington WA Pierce County County 2020 Housing Projects (not specified) (not specified) City of University Place, Washington (not specified) (not specified) (not specified) $27,376 $0 $27,376 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 14357 Washington WA Pierce County County 2020 Housing Projects (not specified) (not specified) Pierce County, Washington (not specified) (not specified) (not specified) $17,115 $0 $17,115 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 14358 Washington WA Seattle Public Schools School district 2020 Historics Conservation of farmland, forest, open space, or water (not specified) City of Seattle Property Tax Tax Exemption (not specified) $1,081,344 $0 $1,081,344 (none) 14359 Washington WA Seattle Public Schools School district 2020 Multi-Family Tax Exempt Construction/rehabilitation (not specified) City of Seattle Property Tax Tax Exemption (not specified) $110,219 $0 $110,219 (none) 14360 Washington WA Seattle Public Schools School district 2020 Home Improvement Construction/rehabilitation (not specified) City of Seattle Property Tax Tax Exemption (not specified) $66,884 $0 $66,884 (none) 14361 Washington WA Seattle Public Schools School district 2020 Current Use Agricultural development (not specified) City of Seattle Property Tax Tax Exemption (not specified) $37,555 $0 $37,555 (none) 14362 Washington WA Snohomish County County 2020 Tribal Property Used for Economic Development Purposes (not specified) State RCW 84.36.010 State of Washington Property Tax Tax abatements (not specified) $237,982 $0 $237,982 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14363 Washington WA Snohomish County County 2020 Multi-Unit Urban Housing Exemption (not specified) State RCW 84.14.020 State of Washington Property Tax Tax abatements (not specified) $138,599 $0 $138,599 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14364 Washington WA Snohomish County County 2020 High Technology Sales and Use Tax Deferral (not specified) State RCW 82.63 State of Washington Sales and Use Tax Tax abatements (not specified) $87,171 $0 $87,171 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14365 Washington WA Snohomish County County 2020 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) $81,167 $0 $81,167 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14366 Washington WA Snohomish County County 2020 Local Revitalization Financing (not specified) State RCW 39.104 State of Washington Property Tax Tax abatements (not specified) $44,687 $0 $44,687 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14367 Washington WA Snohomish County County 2020 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) $7,064 $0 $7,064 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14368 Washington WA Snohomish County County 2020 Targeted Urban Areas (not specified) State RCW 84.36.010 State of Washington Property Tax Tax abatements (not specified) $2,496 $0 $2,496 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14369 Washington WA Spokane County County 2020 Farm and Ag (current use) (not specified) RCW 84.33.130 and RCW 84.34.010. Spokane County Property Tax Tax abatements (not specified) $11,126,000 $0 $11,126,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14370 Washington WA Spokane County County 2020 Multi-Family (not specified) 84.14 RCW Spokane County Property Tax Tax abatements (not specified) $2,885,000 $0 $2,885,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14371 Washington WA Spokane County County 2020 Historic Preservation (not specified) Chapter 84.26 RCW Spokane County Property Tax Tax abatements (not specified) $1,292,000 $0 $1,292,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14372 Washington WA Spokane County County 2020 Multi-Unit Urban Housing Exemption (not specified) State RCW 84.14.020 State of Washington Property Tax Tax abatements (not specified) $282,000 $0 $282,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14373 Washington WA Spokane County County 2020 High Technology Sales and Use Tax Deferral (not specified) State RCW 82.63 State of Washington Sales and Use Tax Tax abatements (not specified) $14,000 $0 $14,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14374 Washington WA Spokane County County 2020 High Unemployment County - Manufacturing Facilities Data Not Yet Retrieved 82.60 RCW State of Washington Sales and Use Tax Tax abatements (not specified) $12,000 $0 $12,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14375 Washington WA Spokane School District School district 2020 Multiple-Family Housing Property Tax Exemption (not specified) (not specified) City of Spokane, Washington Property Tax Tax Exemption (not specified) $944,566 $0 $944,566 (none) 14376 Washington WA Tacoma School District School district 2020 Housing projects with 5 or more units Construction/rehabilitation (not specified) City of Tacoma Property Tax Tax Exemption (not specified) $2,001,622 $0 $2,001,622 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. 14377 Washington WA Washington State 2020 Aerospace Product Development Expenditures Credit Technology (aviation) Revised Code of Washington (RCW) 82.04.4463 State of Washington Business and Occupation Tax Tax Credit (not specified) $70,408,000 $0 $70,408,000 (none) 14378 Washington WA Washington State 2020 Aerospace Reduced B&O Tax Rate Technology (aviation) Revised Code of Washington (RCW) 82.04.260(11), 82.04.290(3), 82.04.250(3) State of Washington Business and Occupation Tax Reduction in tax rate (not specified) $65,509,000 $0 $65,509,000 (none) 14379 Washington WA Washington State 2020 Aerospace Business Facilities Credit Technology (aviation) Revised Code of Washington (RCW) 82.04.4463 State of Washington Business and Occupation Tax Tax Credit (not specified) $35,939,000 $0 $35,939,000 (none) 14380 Washington WA Washington State 2020 Data Center Server Equipment and Power Infrastructure Tax Exemption Technology (data center) Revised Code of Washington (RCW) 82.08.986 and 82.12.986 State of Washington Sales and Use Tax Tax Exemption (not specified) $33,390,000 $0 $33,390,000 (none) 14381 Washington WA Washington State 2020 High-Technology Business Tax Deferral Program Job Creation/Retention Revised Code of Washington (RCW) 82.63 State of Washington Sales and Use Tax Tax waiver (not specified) $31,873,000 $0 $31,873,000 (none) 14382 Washington WA Washington State 2020 Multi-Unit Urban Housing Tax Exemption Affordable Housing Revised Code of Washington (RCW) 82.08.986 and 82.12.988 State of Washington Property Tax Tax Exemption If 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. $28,434,000 $0 $28,434,000 (none) 14383 Washington WA Washington State 2020 Aerospace Computer Hardware, Software, and Peripherals Exemption Technology (aviation) Revised Code of Washington (RCW) 82.08.975, 82.12.975, 82.08.980 and 82.12.980 State of Washington Sales and Use Tax Tax Exemption (not specified) $6,037,000 $0 $6,037,000 Partially disclosed due to confidentiality reasons 14384 West Virginia WV Berkeley County Board of Education School district 2020 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 $2,046,548 $2,411,955 (none) https://www.berkeleycountyschools.org/Page/15749 14553 West Virginia WV City of Morgantown Municipality 2020 Tax Increment Financing General Economic Development (not specified) Morgantown Property Tax (not specified) (not specified) $443,895 $0 $443,895 (none) https://www.morgantownwv.gov/207/Financial-Reports 14554 West Virginia WV Monongalia County Board Of Education School district 2020 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) 14555 West Virginia WV Wood County Board of Education School district 2020 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) $3,488,914 $629,215 $2,859,699 (none) 14556 Wisconsin WI City of Green Bay Municipality 2020 Schreiber corp office TIF General Economic Development Wisconsin State Statute 66.1105, Tax Increment Law. Green Bay Property Tax Tax Increment Financing (TIF) (not specified) $209,498 $0 $209,498 See CAFR for company specific information https://greenbaywi.gov/Archive.aspx?AMID=37 14621 Wisconsin WI City of Green Bay Municipality 2020 Festival Foods/University TIF General Economic Development Wisconsin State Statute 66.1105, Tax Increment Law. Green Bay Property Tax Tax Increment Financing (TIF) (not specified) $180,816 $0 $180,816 See CAFR for company specific information https://greenbaywi.gov/Archive.aspx?AMID=37 14622 Wisconsin WI City of Green Bay Municipality 2020 GB East LLC/East town TIF General Economic Development Wisconsin State Statute 66.1105, Tax Increment Law. Green Bay Property Tax Tax Increment Financing (TIF) (not specified) $109,436 $0 $109,436 See CAFR for company specific information https://greenbaywi.gov/Archive.aspx?AMID=37 14623 Wisconsin WI City of Madison Municipality 2020 Forgivable loans under Tax Increment Financing General Economic Development TID project plans City of Madison Forgiven Loan TIF Loan (N/A - TIF) $6,661,647 $0 $6,661,647 See CAFR for TIF notes regarding loans forgiven this FY and in the future https://www.cityofmadison.com/finance/accounting/financial-statements 14624 Wisconsin WI City of Milwaukee Municipality 2020 Program 1 - Developer-Financed Projects General Economic Development (not specified) Milwaukee Property Tax Tax Increment Financing (TIF) (not specified) $6,768,000 $0 $6,768,000 (none) 14625 Wisconsin WI City of Milwaukee Municipality 2020 Program 2 – Grants to Developers/Corporations General Economic Development (not specified) Milwaukee Property Tax Tax Increment Financing (TIF) (not specified) $175,000 $0 $175,000 (none) 14626 Wisconsin WI Wisconsin State 2020 Business Development Credit (also includes the Economic Development and Jobs Tax Credit programs) Job Creation/Retention Wisconsin Statutes 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 $34,700,000 $0 $34,700,000 Includes Economic Development, Jobs Tax Credit and Business Development Credit abatements 14627 Wisconsin WI Wisconsin State 2020 Development Opportunity Zone (OZ) Tax Credit Business attraction/retention/expansion Wisconsin Statutes 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 $400,000 $0 $400,000 (none) 14628 Wisconsin WI Wisconsin State 2020 Enterprise Zone (EZ) Tax Credit Business attraction/retention/expansion Wisconsin Statutes 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 $74,300,000 $0 $74,300,000 (none) 14629 Wisconsin WI Wisconsin State 2020 Historical Homeowners Tax Credit Historic Preservation Wisconsin Statutes 44.02(24) State of Wisconsin Income Tax Tax Credit Department of Revenue may recover all or a portion of the credit if the claimant has not complied with all requirements $1,100,000 $0 $1,100,000 (none) 14630 Wisconsin WI Wisconsin State 2020 Historical Preservation Tax Credit Historic Preservation Wisconsin Statutes 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‚Äôs tax liability $22,300,000 $0 $22,300,000 (none) 14631 Wisconsin WI Wisconsin State 2020 Qualified New Business Venture Research and development Wisconsin Statutes 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 $9,100,000 $0 $9,100,000 (none) 14632 1415