Tax Break Tracker

Discover What Localities Lose to Corporate Tax Abatements.

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

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

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

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

Fiscal Year

State or Territory

Jurisdiction Type

Jurisdiction

Clear

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

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

Year	State or Territory	Jurisdiction	Program Name	Program Type	Gross Revenue Loss
2020	Ohio	City of Cleveland	Enterprise Zone (EZ) Program	General Economic Development (EZ)	$228,000
2020	Florida	City of Clearwater	Economic Development Property Tax Tax Exemptions	General Economic Development	$151,850
2020	Tennessee	City of Clarksville	Community Development Agreements	Affordable Housing	$88,816
2020	Tennessee	City of Clarksville	Economic Development: Tax Increment Financing	General Economic Development	$14,057
2020	Tennessee	City of Clarksville	Economic Development: Commercial and Industrial Development	General Economic Development	$76,890
2020	Ohio	City of Cincinnati	Job Creation Tax Credit Program	General Economic Development	$5,262,000
2020	Ohio	City of Cincinnati	Community Reinvestment Area (CRA) Program	General Economic Development	$3,704,000
2020	Massachusetts	City of Chicopee	Various tax abatement programs	Business attraction/retention/expansion	$323,287
2020	Illinois	City of Chicago	Agreement with the Boeing Company	Business attraction/retention/expansion	$1,780,000
2020	Illinois	City of Chicago	Tax Increment Financing (TIF)	Construction/rehabilitation	$67,300,000
2020	Illinois	City of Chicago	Various Cook County Tax Abatement Programs	Redevelopment/revitalization	$19,400,000
2020	Tennessee	City of Chattanooga	Downtown Housing Development	Affordable Housing	$140,561
2020	Tennessee	City of Chattanooga	Commercial and Industrial Development	General Economic Development	$14,618,001
2020	Arizona	City of Chandler	Government Property Lease Excise Tax (GPLET) program	General Economic Development	$154,640
2020	Arizona	City of Chandler	Various economic development programs (TIF)	General Economic Development	$540,766
2020	Iowa	City of Cedar Rapids	Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)	General Economic Development	$4,096,213
2020	California	City of Cathedral City	Local Sales Tax Sharing	General Economic Development	$68,234
2020	California	City of Cathedral City	Transient Occupancy Tax Sharing	Tourism development	$222,139
2020	Idaho	City of Caldwell	Idaho Code 63-602NN Tax Exemption	Industrial development	$21,660
2020	New York	City of Buffalo	Various New York State programs	General Economic Development	$12,234,892
2020	New York	City of Buffalo	Erie County Industrial Development Agency programs	Job Creation/Retention	$14,389,056
2020	Arizona	City of Buckeye	Various tax abatement programs	Job Creation/Retention	$298,111
2020	Oklahoma	City of Broken Arrow	Five Year Ad Valorem Tax Exemption for Manufacturing	Manufacturing	$91,243
2020	Connecticut	City of Bristol	Connecticut Enterprise Zone Program	General Economic Development	$12,585
2020	Connecticut	City of Bristol	City-Sponsored Enterprise Zone Program	General Economic Development	$170,000
2020	Connecticut	City of Bristol	Urban Jobs Program	General Economic Development	$171,000
2020	Connecticut	City of Bristol	Special projects	General Economic Development	$791,000
2020	Connecticut	City of Bridgeport	Affordable Housing Tax Abatement Program	Affordable Housing	$1,545,590
2020	Connecticut	City of Bridgeport	Economic Development Tax Abatement Program	Job Creation/Retention	$2,572,491
2020	Florida	City of Bradenton	Various Community Redevelopment Agency (CRA) agreements	General Economic Development	$128,672
2020	Kentucky	City of Bowling Green	Historic Moratorium Property Tax Program	Construction/rehabilitation	$4,936
2020	Kentucky	City of Bowling Green	Job Development Incentive Program (JDIP)	Job Creation/Retention	$1,478,600
2020	Kentucky	City of Bowling Green	Payment in lieu of Taxes (PILOT)	General Economic Development	$204,082
2020	Kentucky	City of Bowling Green	Property Tax Annexation Program	Construction/rehabilitation	$625
2020	Kentucky	City of Bowling Green	Tax Increment Financing (TIF) Occupational Tax Program	General Economic Development	$241,660
2020	Massachusetts	City of Boston	Chapter 121A Urban Redevelopment	Redevelopment/revitalization	$49,262,000
2020	Massachusetts	City of Boston	Chapter 121B Urban Redevelopment	Redevelopment/revitalization	$18,195,000
2020	Massachusetts	City of Boston	TIF - Economic Opportunity Area	General Economic Development	$14,648,000
2020	Alabama	City of Birmingham	Various tax abatement programs	General Economic Development	$5,063,819
2020	Alabama	City of Birmingham	Industrial Development Board of Birmingham	General Economic Development	$2,144,045
2020	Alabama	City of Birmingham	Birmingham Downtown Redevelopment Authority	General Economic Development	$211,401
2020	Nebraska	City of Bellevue	Tax Increment Financing (TIF)	General Economic Development	$78,000
2020	Washington	City of Bellevue	High-Technology Sales and Use Tax Deferral	General Economic Development	$565,000
2020	Washington	City of Bellevue	Multifamily Tax Exemption	Affordable Housing	$49,000
2020	Washington	City of Bellevue	Current Use	Conservation of farmland, forest, open space, or water	$29,000
2020	Washington	City of Bellevue	Single-family Dwelling Improvement	Housing	$7,000
2020	Louisiana	City of Baton Rouge/East Baton Rouge Parish	Restoration Tax Abatement Program (RTA)	General Economic Development	$385,179
2020	Louisiana	City of Baton Rouge/East Baton Rouge Parish	Tax Increment Financing (TIF)	General Economic Development	$489,670
2020	Louisiana	City of Baton Rouge/East Baton Rouge Parish	Industrial Tax Exemption Program (ITEP)	General Economic Development	$9,408,481
2020	Maryland	City of Baltimore	Disabled and Senior Residential Housing PILOT Program	Affordable Housing	$9,188,000
2020	Maryland	City of Baltimore	Economic Development PILOT Program	General Economic Development	$17,524,000
2020	Maryland	City of Baltimore	Port Authority PILOT	Port operations	$2,689,000
2020	Texas	City of Austin	Chapter 380 Performance Based Economic Development Incentive Program	General Economic Development	$5,900,000
2020	Colorado	City of Aurora	Job Related Tax Abatements	Job Creation/Retention	$231,145
2020	Colorado	City of Aurora	Various Tax Incentive Agreements	Retail development	$541,044
2020	Georgia	City of Augusta	Enterprise Zone	General Economic Development	$252,334
2020	Georgia	City of Augusta	Tax Allocation Districts	General Economic Development	$1,830,345
2020	Georgia	City of Augusta	Economic Development Authority	General Economic Development	$3,370,349
2020	Alabama	City of Auburn	Sales and Use Tax Abatements	General Economic Development	$3,359,190
2020	Alabama	City of Auburn	Sales and Lodging Tax Abatements	General Economic Development	$381,883
2020	Alabama	City of Auburn	Property Tax Abatements	Industrial development	$29,814
2020	Maine	City of Auburn	Credit Enhancement Agreements (TIF)	General Economic Development	$1,069,288
2020	Georgia	City of Atlanta	Atlanta Development Authority d/b/a Invest Atlanta	Business attraction/retention/expansion	$1,317,761
2020	Georgia	City of Atlanta	Various agreements entered into by Fulton County	(not specified)	$6,700,000
2020	Michigan	City of Ann Arbor	Brownfield Redevelopment Authority Sites	Brownfield rehabilitation	$1,023,153
2020	Michigan	City of Ann Arbor	Industrial Facilities Exemption	Industrial development	$11,818
2020	Iowa	City of Ankeny	Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)	General Economic Development	$417,502
2020	Iowa	City of Ankeny	Urban Revitalization Tax Exemptions Program	Redevelopment/revitalization	$3,053
2020	California	City of Anaheim	Economic Assistance Agreements	Construction/rehabilitation	$915,000
2020	Georgia	City of Alpharetta	Various Agreements	General Economic Development	$49,966
2020	Pennsylvania	City of Allentown	Neighborhood Improvement Zone	General Economic Development	$3,340,000
2020	Pennsylvania	City of Allentown	Keystone Opportunity Zone	General Economic Development	$93,900
2020	California	City of Aliso Viejo	Economic Development Subsidy	General Economic Development	$376,030
2020	New Mexico	City of Albuquerque	Various tax abatement agreements	General Economic Development	$925,586
2020	New Mexico	City of Albuquerque	Various Industrial Revenue Bonds agreements	General Economic Development	$171,394
2020	Ohio	City of Akron	Residential tax abatement program	General Economic Development	$189,045
2020	Ohio	City of Akron	Community Reinvestment Act	General Economic Development	$12,224
2020	South Dakota	City of Aberdeen	TIF - Pay-As-You Go	General Economic Development	$504,060
2020	Hawaii	City and County of Honolulu	Low Income Rental Housing Exemption	Affordable Housing	$14,040,000
2020	Hawaii	City and County of Honolulu	Dedicated Land in Urban Districts	Conservation of farmland, forest, open space, or water	$55,000
2020	Hawaii	City and County of Honolulu	Dedicated Agricultural or Vacant Agricultural Land	Conservation of farmland, forest, open space, or water	$11,504,000
2020	Hawaii	City and County of Honolulu	Commercial Property Historical Dedication	Historic Preservation	$382,000
2020	Hawaii	City and County of Honolulu	Residential Property Historical Dedication	Historic Preservation	$4,108,000
2020	Hawaii	City and County of Honolulu	Central Kakaako Industrial Zone Limited Development Exemption	Industrial development	$1,068,000
2020	Colorado	City and County of Denver	Business Incentive Agreements	Business attraction/retention/expansion	$291,000
2020	Colorado	City and County of Denver	Various Tax Increment Financing (TIF)	General Economic Development	$4,074,000
2020	Ohio	Cincinnati Public School District	CRA + TIF	General Economic Development	$34,589,225
2020	Ohio	Cincinnati Public School District	Residential Tax Abatement Program	(not specified)	$5,883,480
2020	Illinois	Chicago Public Schools	Class 6b-7a-7b-9 Abatements	General Economic Development	$39,400,000
2020	South Carolina	Chesterfield County School District	Fee-in-Lieu of Tax Program (FILOT)	Business attraction/retention/expansion	$4,318,844
2020	Virginia	Chesterfield County	TIF - Tax Increment Financing	General Economic Development	$747,684
2020	Virginia	Chesterfield County	Rehabilition of Commercial Property	General Economic Development	$323,162
2020	Virginia	Chesterfield County	Technology Zones	General Economic Development	$201,497
2020	Virginia	Chesterfield County	Technology Zones	General Economic Development	$125,212
2020	South Carolina	Chester County School District	Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)	(not specified)	$14,993,000
2020	South Carolina	Cherokee County School District 1	Fee-in-Lieu of Tax Program (FILOT)	Business attraction/retention/expansion	$1,228,720
2020	South Carolina	Cherokee County School District 1	Special Source Revenue Credit (SSRC)	Construction/rehabilitation	$5,907
2020	South Carolina	Charleston County School District	Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)	Economic development	$32,474,121
2020	South Carolina	Charleston County	Fee in Lieu of Taxes (FILOT)	General Economic Development	$3,651,316
2020	Iowa	Cedar Rapids Community School District	Passive Tax Abatemetnts:Urban Renewal and Economic Development Projects	General Economic Development	$1,958,364
2020	North Dakota	Cass County	Public Charity Expansion	General Economic Development	$1,887,165