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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:$16,356,013,5221,362
Download results as CSV or XML

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

YearStateJurisdictionProgram Name sort icon . Program TypeGross Revenue Loss
2020North DakotaFargo School District 1Commercial and ResidentialConstruction/rehabilitation$95,923
2020North DakotaWest Fargo School District 6Commercial and ResidentialConstruction/rehabilitation$58,836
2020TennesseeCity of ChattanoogaCommercial and Industrial DevelopmentGeneral Economic Development$14,618,001
2020ColoradoState of ColoradoColorado Enterprise Zone (EZ) Contribution Tax CreditsBusiness attraction/retention/expansion$14,244,700
2020ColoradoState of ColoradoColorado Enterprise Zone (EZ) Business Tax CreditsBusiness attraction/retention/expansion$92,240,300
2020PennsylvaniaState of PennsylvaniaCoal Refuse Energy and Reclamation Tax Credit ProgramPower generation$17,100,000
2020IndianaState of IndianaCoal Gasification Technology Investment CreditJob Creation/Retention$15,000,000
2020IllinoisCity of SchaumburgClass 6B Incentive ProgramIndustrial development$9,842,784
2020ConnecticutCity of BristolCity-Sponsored Enterprise Zone ProgramGeneral Economic Development$170,000
2020ConnecticutCity of New HavenCity Wide Assessment Deferral Program and the Enterprise Zone Assessment Deferral ProgramConstruction/rehabilitation$6,804,000
2020TexasCity of San AntonioCity Tax Abatement Program - Chapter 312Job Creation/Retention$2,811,000
2020MissouriNorth Kansas City School District 74City of Gladstone Tax AbatementsGeneral Economic Development$628,448
2020MissouriCity of ColumbiaCity of Columbia Lease with IBMGeneral Economic Development$3,281
2020MissouriColumbia Public School DistrictCity of Columbia AgreementsGeneral Economic Development$239,522
2020MissouriCity of Kansas CityCity Council InitiativesBusiness attraction/retention/expansion$6,045,000
2020OklahomaState of OklahomaCigarette Tax Tribal CompactsTobacco$60,671,000
2020KentuckyLouisville/JeffersonChurchill Downs Incorporated Project (Industrial Revenue Bonds)Construction/rehabilitation$685,153
2020North DakotaCass CountyChildhood Service ExemptionGeneral Economic Development$56,188
2020North DakotaFargo School District 1Childhood Service ExemptionGeneral Economic Development$67,718
2020North DakotaGrand Forks CountyChildhood Service ExemptionGeneral Economic Development$9,958
2020North DakotaGrand Forks School District 1Childhood Service ExemptionGeneral Economic Development$11,693
2020North DakotaWest Fargo School District 6Childhood Service ExemptionGeneral Economic Development$112,171
2020North DakotaGrand ForksChild Care FacilitiesGeneral Economic Development$11,424
2020MissouriCity of St. LouisChapter 99 - ResidentialRedevelopment/revitalization$1,096,000
2020MissouriCity of St. LouisChapter 99 - CommercialRedevelopment/revitalization$1,044,000
2020MissouriJackson CountyChapter 99Redevelopment/revitalization$208,813
2020TexasCity of AustinChapter 380 Performance Based Economic Development Incentive ProgramGeneral Economic Development$5,900,000
2020MissouriClay CountyChapter 353 - Urban DevelopmentUrban Development/Blight$13,435
2020MissouriCity of St. LouisChapter 353 - ResidentialRedevelopment/revitalization$755,000
2020MissouriCity of St. LouisChapter 353 - ResidentialRedevelopment/revitalization$406,000
2020MissouriCity of St. LouisChapter 353 - CommercialRedevelopment/revitalization$1,130,000
2020MissouriCity of St. LouisChapter 353 - CommercialRedevelopment/revitalization$372,000
2020MissouriCity of Kansas CityChapter 353Property improvements$2,266,000
2020MissouriCity of SpringfieldChapter 353Redevelopment/revitalization$1,340,652
2020MissouriJackson CountyChapter 353Redevelopment/revitalization$1,649,261
2020MissouriClay CountyChapter 135/Enterprize ZonesBusiness$15,747
2020MassachusettsCity of BostonChapter 121BRedevelopment/revitalization$18,195,000
2020MassachusettsCity of BostonChapter 121ARedevelopment/revitalization$49,262,000
2020MissouriState of MissouriChapter 100 Personal Property Tax ExemptionBusiness attraction/retention/expansion$6,604,000
2020MissouriCity of SpringfieldChapter 100 Industrial Development BondsProperty improvements$411,337
2020MissouriCity of St. LouisChapter 100 - Planned Industrial Expansion AuthorityRedevelopment/revitalization$12,000
2020MissouriClay CountyChapter 100 - Industrial DevelopmentIndustrial Development Projects$45,474
2020MissouriCity of Kansas CityChapter 100Industrial development$2,182,000
2020MissouriJackson CountyChapter 100Industrial development$854,291
2020TexasState of TexasCertified Rehabilitation Certified Historic Structures CreditHistoric Preservation$27,098,000
2020AlabamaState of AlabamaCertified Capital Company (CAPCO)Small business development$3,640,000
2020HawaiiCity and County of HonoluluCentral Kakaako Industrial Zone Limited Development ExemptionIndustrial development$1,068,000
2020NevadaState of NevadaCapital Investments of at least $3.5 Billion Tax AbatementBusiness attraction/retention/expansion$1,341,000
2020FloridaState of FloridaCapital Investment Tax CreditCapital investment$77,875,000
2020New MexicoCity of Rio RanchoCall, LLC Project - Industrial Revenue Bonds Series 1998AGeneral Economic Development$49,304
2020CaliforniaCity of ClovisCalifornia Land Conservation (Williamson) Act of 1965Conservation of farmland, forest, open space, or water$853,056
2020MissouriState of MissouriBusiness Use Incentives for Large-Scale DevelopmentBusiness attraction/retention/expansion$8,898,000
2020New JerseyState of New JerseyBusiness Retention and Relocation Assistance Grant Program (BRRAG)Business attraction/retention/expansion$5,922,000
2020IndianaAllen CountyBusiness Personal Property Equipment InvestmentGeneral Economic Development$197,400
2020VirginiaCity of Virginia BeachBusiness License Incentive Program (BPOL)General Economic Development$516,954
2020ColoradoCity and County of DenverBusiness Incentive AgreementsBusiness attraction/retention/expansion$291,000
2020MissouriState of MissouriBusiness Facility Tax CreditFacility expansion$13,271,000
2020MissouriState of MissouriBusiness Facility Tax CreditFacility expansion$7,556,000
2020OregonState of OregonBusiness Energy ProgramEnergy production$12,000,000
2020New JerseyState of New JerseyBusiness Employment Incentive ProgramTechnology (various)$45,860,000
2020IllinoisCity of JolietBusiness District Sales Tax RebateGeneral Economic Development$40,666
2020WisconsinState of WisconsinBusiness Development Credit (also includes the Economic Development and Jobs Tax Credit programs)Job Creation/Retention$34,700,000
2020North DakotaGrand Forks School District 1Builder ExemptionGeneral Economic Development$39,905
2020New YorkNew York CityBuild NYC Tax Abatement ProgramConstruction/rehabilitation$1,023,000
2020MarylandAnne Arundel CountyBrownfields Site Tax CreditGeneral Economic Development$158,115
2020New YorkState of New YorkBrownfieldsBrownfield rehabilitation$130,000,000
2020MissouriState of MissouriBrownfield RemediationBrownfield rehabilitation$9,645,000
2020MichiganState of MichiganBrownfield Redevelopment Tax Increment Financing (TIF) ProgramRedevelopment/revitalization$7,700,000
2020MichiganCity of Grand RapidsBrownfield Redevelopment ProgramBrownfield rehabilitation$1,600,095
2020MichiganTroyBrownfield Redevelopment ProgramBrownfield rehabilitation$42,521
2020MichiganWyomingBrownfield Redevelopment PlanBrownfield rehabilitation$21,884
2020MichiganCity of DearbornBrownfield Redevelopment FundBrownfield rehabilitation$1,132,074
2020MichiganKentwoodBrownfield Redevelopment Financing ActBrownfield rehabilitation$58,000
2020MichiganState of MichiganBrownfield Redevelopment Credit ProgramBrownfield rehabilitation$13,200,000
2020MichiganCity of Ann ArborBrownfield Redevelopment Authority SitesBrownfield rehabilitation$1,023,153
2020MichiganCity of WarrenBrownfield Redevelopment Authority SitesBrownfield rehabilitation$1,092,674
2020MichiganLansingBrownfield Redevelopment AuthorityBrownfield rehabilitation$889,404
2020MichiganSouthfieldBrownfield Redevelopment AuthorityBrownfield rehabilitation$1,379,000
2020MichiganKent CountyBrownfield Redevelopment AgreementsJob Creation/Retention$1,259,548
2020MichiganOakland CountyBrownfield Redevelopment AgreementsEnvironmental protection$658,025
2020MichiganWayne CountyBrownfield Redevelopment AgreementsEnvironmental protection$12,300,000
2020MichiganCity of DetroitBrownfield Redevelopment ActBrownfield rehabilitation$1,402,168
2020MichiganBattle CreekBrownfield Redevelopment AbatementBrownfield rehabilitation$280,994
2020MichiganPontiacBrownfield RedevelopmentBrownfield rehabilitation$22,493
2020MichiganRoyal OakBrownfield RedevelopmentBrownfield rehabilitation$242,000
2020IdahoState of IdahoBroadband Income Tax CreditTechnology (ICT)$1,250,216
2020MinnesotaState of MinnesotaBorder City Enterprise Zones (EZ)General Economic Development (EZ)$978,000
2020GeorgiaGwinnett CountyBonds for Title ProgramJob Creation/Retention$1,187,678
2020GeorgiaDeKalb CountyBond Lease Transaction AgreementsGeneral Economic Development$6,566,325
2020AlabamaJefferson CountyBirmingham Industrial Development Board AbatementsBusiness attraction/retention/expansion$3,859,000
2020AlabamaCity of BirminghamBirmingham Downtown Redevelopment AuthorityGeneral Economic Development$211,401
2020MarylandState of MarylandBiotechnology Investment Incentive Tax CreditTechnology (biotech)$10,994,000
2020WashingtonSnohomish CountyBiotechnology and Medical Device Manufacturing Sales and Use Tax Deferral(not specified)$7,064
2020IowaState of IowaBeginning Farmer Tax Credit ProgramAgricultural development$4,067,000
2020NebraskaState of NebraskaBeginner Farmer Tax Credit ActAgricultural development$1,677,000
2020New YorkNew York CityBattery Park City AuthorityCharity/nonprofit/government assistance$138,200,000
2020DelawareState of DelawareBank Franchise Tax Job Creation CreditJob Creation/Retention$4,969,000
2020New MexicoCity of Rio RanchoBank America - Industrial Revenue Bonds Series 1998BGeneral Economic Development$36,898
2020NevadaClark CountyAviationTechnology (aviation)$72,953
2020NevadaWashoe CountyAviationGeneral Economic Developmentnot reported
2020AlabamaTuscaloosa CountyAutomotive Parts ManufacturingGeneral Economic Development$128,238
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