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Discover What Localities Lose to Corporate Tax Abatements.

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


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


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


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












Clear
Foregone / Lost RevenuesNumber of records
TOTALS FOR SEARCH:$15,614,068,7471,605
Download results as CSV or XML

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

YearState sort icon . JurisdictionProgram NameProgram TypeGross Revenue Loss
2018VirginiaCity of NorfolkNew Business License Incentive ProgramGeneral Economic Development$12,424
2018VirginiaCity of NorfolkLocal Utility Tax ReliefGeneral Economic Development$2,725
2018VirginiaCity of Virginia BeachTourism Development Financing Program - CavalierTourism development$1,137,383
2018VirginiaCity of Virginia BeachBusiness License Incentive ProgramGeneral Economic Development$319,900
2018VirginiaCity of Virginia BeachPPP- Field HouseGeneral Economic Development$143,514
2018VirginiaCity of Virginia BeachPPP - 25th St Parking Garage and iFlyGeneral Economic Development$87,353
2018VirginiaCity of Virginia BeachYes Oceana APZ-1 IncentivesBusiness attraction/retention/expansion$43,598
2018VirginiaCity of Virginia BeachTourism Development Financing Program - CavalierTourism development$17,873
2018VirginiaHenrico CountyRehabilitated Property CreditGeneral Economic Development$154,079
2018VirginiaHenrico CountyResidential Rehab "Reinvest"Housing$75,038
2018VirginiaState of VirginiaRetail Sales and Use Tax Data Center ExemptionsTechnology (data center)$79,200,000
2018VirginiaState of VirginiaMotion Picture Production Tax CreditFilm, TV, and/or media$6,100,000
2018VermontEssex JunionTax Abatement ProgramRecreational Purposes$2,001
2018VermontState of VermontAgricultural and Managed Forest Land Use ProgramAgricultural development$45,360,286
2018VermontState of VermontVermont Affordable Housing Tax CreditAffordable Housing$4,110,970
2018VermontState of VermontVermont Employment Growth IncentiveBusiness attraction/retention/expansion$3,608,848
2018VermontState of VermontVermont Downtwon and Village Center Tax Credit ProgramHistoric Preservation$1,075,684
2018VermontState of VermontDowntown Sales Tax Reallocation CreditConstruction/rehabilitation$204,567
2018UtahBox Elder School DistrictPass-through TaxGeneral Economic Development$2,158,117
2018UtahBox Elder School DistrictPass-through TaxGeneral Economic Development$812,731
2018UtahBox Elder School DistrictPass-through Tax (Charter School Levy)General Economic Development$349,980
2018UtahBox Elder School DistrictPass-through TaxGeneral Economic Development$311,062
2018UtahBox Elder School DistrictPass-through TaxGeneral Economic Development$254,841
2018UtahBox Elder School DistrictPass-through TaxGeneral Economic Development$126,072
2018UtahBox Elder School DistrictPass-through TaxGeneral Economic Development$55,070
2018UtahBox Elder School DistrictPass-through TaxGeneral Economic Development$54,505
2018UtahDavis CountyTax Increment Financing (TIF)General Economic Development$2,397,080
2018UtahState of UtahEconomic Development Tax Increment FinancingGeneral Economic Development (TIF)$21,751,000
2018UtahState of UtahMotion Picture Incentive ProgramFilm, TV, and/or media$15,647,000
2018UtahState of UtahNew Markets Tax Credit ProgramCommunity development$6,000,000
2018TexasBexar CountyVarious Property Tax Abatements AgreementsGeneral Economic Development$2,054,563
2018TexasCity of ArlingtonTax Abatement - RetentionBusiness attraction/retention/expansion$3,895,735
2018TexasCity of ArlingtonTax Abatement - RecruitmentBusiness attraction/retention/expansion$198,372
2018TexasCity of ArlingtonTax Abatement - Development and RedevelopmentGeneral Economic Development$103,767
2018TexasCity of AustinChapter 380 Performance Based Economic Development Incentive ProgramGeneral Economic Development$10,200,000
2018TexasCity of Corpus ChristiChapter 380 Economic Development Incentive AgreementsGeneral Economic Development$1,259,199
2018TexasCity of Corpus ChristiProperty Tax AbatementsJob Creation/Retention$182,336
2018TexasCity of DallasTax Increment FinancingGeneral Economic Development$30,039,000
2018TexasCity of DallasPublic Private Partnership (PPP) ProgramJob Creation/Retention$9,734,000
2018TexasCity of DallasHistoric PreservationGeneral Economic Development$1,534,000
2018TexasCity of El PasoTax Abatement 380 AgreementsGeneral Economic Development$4,715,528
2018TexasCity of El PasoImpact Fund 380 AgreementsJob Creation/Retention$4,042,002
2018TexasCity of El PasoMulti-Family 380 AgreementsAffordable Housing$537,293
2018TexasCity of El PasoSustainable City Center IncentivesGeneral Economic Development$36,526
2018TexasCity of El PasoInfill Development Incentive AgreementsConstruction/rehabilitation$33,726
2018TexasCity of Fort WorthEconomic Development Program Grant AgreementsBusiness attraction/retention/expansion$15,851,360
2018TexasCity of Fort WorthTax Abatement AgreementsResidential tax relief$1,661,822
2018TexasCity of Fort WorthNeighborhood Empowerment Zones (EZ)General Economic Development (EZ)$228,199
2018TexasCity of GarlandTax Rebate - Chapter 380General Economic Development$1,816,761
2018TexasCity of HoustonTax Increment Reinvestment Zones (TIRZs)General Economic Development$1,214,427
2018TexasCity of IrvingGeneral Economic Development - Chapter 380General Economic Development$9,840,169
2018TexasCity of IrvingTax Abatement - Chapter 312Residential tax relief$68,260
2018TexasCity of PlanoEconomic DevelopmentGeneral Economic Development$12,622,684
2018TexasCity of PlanoTax Increment Financing (TIF)General Economic Development (TIF)$3,443,743
2018TexasCity of PlanoTax AbatementsResidential tax relief$1,983,698
2018TexasCity of San AntonioCity Tax Abatement Program - Chapter 312Job Creation/Retention$4,665,000
2018TexasCity of San AntonioTax Increment Financing (TIF) Program - Center City Housing Incentive PolicyReal estate development (commercial)$1,346,000
2018TexasCity of San AntonioEconomic Development Incentive Fund (EDIF) ProgramGeneral Economic Development$1,039,000
2018TexasCity of San AntonioTax Increment Financing (TIF) Program - Non-Center City Housing Incentive PolicyReal estate development (commercial)$780,000
2018TexasCollin CountyVarious tax abatement agreementsBusiness attraction/retention/expansion$1,194,618
2018TexasDallas CountyEconomic Development ProjectsJob Creation/Retention$489,000
2018TexasDallas CountyHousing ProjectsJob Creation/Retention$240,000
2018TexasDallas CountyHistoric Preservation ProjectsJob Creation/Retention$201,000
2018TexasEl Paso CountyChapter 381 AgreementsGeneral Economic Development$1,795,639
2018TexasEl Paso CountyAgreement with Hotel Don Quixote(not specified)$53,487
2018TexasFort Bend CountyChapter 312 AgreementsJob Creation/Retention$1,572,974
2018TexasHarris CountyProperty Redevelopment and Tax Abatement ActJob Creation/Retention$178,521
2018TexasHidalgo CountyChapter 311 Tax Increment Reinvestment Zone (TIRZ); Chapter 312 Tax abatement agreements; Chapter 381 agreementsGeneral Economic Development$5,439,131
2018TexasKaty Independent School DistrictForeign Trade ZoneGeneral Economic Development$186,283
2018TexasMontgomery CountyChapter 312 AgreementsJob Creation/Retention$2,276,553
2018TexasPort Arthur Independent School DistrictChapter 313General Economic Development$44,452,984
2018TexasTarrant CountyManufacturing FacilityGeneral Economic Development$1,175,000
2018TexasTarrant CountyCorporate Offices/Data CenterGeneral Economic Development$572,000
2018TexasTarrant CountyConvention Center HotelGeneral Economic Development$158,000
2018TexasTarrant CountyRetail FacilityGeneral Economic Development$135,000
2018TexasTarrant CountyMulti-Family Residential DevelopmentGeneral Economic Development$111,000
2018TexasTarrant CountyMixed Use DevelopmentGeneral Economic Development$63,000
2018TexasState of TexasAgricultural and Timber Programs: Agircultural Products Not Covered by Blanket ExemptionsAgricultural development$553,500,000
2018TexasState of TexasAgricultural and Timber Programs: Agricultural Machinery and EquipmentAgricultural development$117,000,000
2018TexasState of TexasAgricultural and Timber Programs: Farm/Timber Use-Motor VehicleAgricultural development$33,795,000
2018TexasState of TexasAgricultural and Timber Programs: Timber ProductsAgricultural development$31,600,000
2018TexasState of TexasCertified Rehabilitation Certified Historic Structures CreditHistoric Preservation$95,263,000
2018TexasState of TexasResearch and Development Tax Credit Program (Credits)Research and development$203,374,000
2018TexasState of TexasResearch and Development Tax Credit Program (Exemptions)Research and development$152,100,000
2018TexasState of TexasTexas Data Center Program ExemptionTechnology (data center)$83,683,000
2018TexasState of TexasTexas Enterprise Zone (EZ) ProgramsGeneral Economic Development (EZ)$50,861,000
2018TexasTravis CountyVarious Property Tax Rebatements AgreementsGeneral Economic Development$7,559,168
2018TexasTravis CountyVarious Property Tax Abatements AgreementsGeneral Economic Development$367,820
2018TennesseeCity of ChattanoogaCommercial and Industrial DevelopmentGeneral Economic Development$13,868,559
2018TennesseeCity of ChattanoogaDowntown Housing DevelopmentAffordable Housing$173,152
2018TennesseeCity of Nashville and Davidson CountyVaious Payment In Lieu of Taxes (PILOT)General Economic Development$6,605,724
2018TennesseeCity of ClarksvilleCommunity Development AgreementsAffordable Housing$59,392
2018TennesseeCity of ClarksvilleEconomic Development: Commercial and Industrial DevelopmentGeneral Economic Development$63,185
2018TennesseeCity of ClarksvilleEconomic Development: Tax Increment FinancingGeneral Economic Development$52,256
2018TennesseeHamilton CountyEconomic Development: Commercial and Industrial DevelopmentGeneral Economic Development$11,059,446
2018TennesseeHamilton CountyEconomic Development: Tax Increment FinancingGeneral Economic Development$90,285
2018TennesseeHamilton CountyHousing DevelopmentAffordable Housing$284,581
2018TennesseeKnox CountyPayment In Lieu of Taxes (PILOT)General Economic Development$3,879,243
2018TennesseeKnox CountyEconomic Development: Tax Increment FinancingGeneral Economic Development$1,706,860
2018TennesseeCity of KnoxvillePayment In Lieu of Taxes (PILOT)General Economic Development$2,992,428
2018TennesseeCity of KnoxvilleKnoxville Community Development CorporationAffordable Housing$1,975,967
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