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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..

YearStateJurisdiction sort icon . Program NameProgram TypeGross Revenue Loss
2020MissouriCity of St. LouisChapter 99 - CommercialRedevelopment/revitalization$1,044,000
2020MissouriCity of St. LouisChapter 99 - ResidentialRedevelopment/revitalization$1,096,000
2020MissouriCity of St. LouisEnhanced Enterprise Zone Tax IncentivesGeneral Economic Development (EZ)$284,000
2020MissouriCity of St. LouisIndustrial Revenue Bond Transactions - Earnings Tax Incentive CreditsRedevelopment/revitalization$2,362,000
2020MissouriCity of St. LouisIndustrial Revenue Bond Transactions - Personal PropertyGeneral Economic Development$89,000
2020MissouriCity of St. LouisIndustrial Revenue Bond Transactions - Real PropertyGeneral Economic Development$115,000
2020FloridaCity of St. PetersburgQualified Target Industry (QTI) ProgramBusiness attraction/retention/expansion$23,305
2020FloridaCity of St. PetersburgHistoric PreservationGeneral Economic Development$22,524
2020FloridaCity of St. PetersburgEconomic Development Property Tax Exemption ProgramGeneral Economic Development$2,790
2020ConnecticutCity of StamfordEnterprise Zone ProgramGeneral Economic Development$707,235
2020MichiganCity of Sterling HeightsIndustrial Facilities ExemptionFacility expansion$752,983
2020ArizonaCity of SurpriseVarious tax abatement programsGeneral Economic Development$3,948,702
2020ArizonaCity of SurpriseForeign Trade ZoneTrade$27,491
2020New YorkCity of SyracuseOnondaga County Industrial Development Agency Property Tax AbatementsGeneral Economic Development$595,786
2020New YorkCity of SyracuseSyracuse Industrial Development Agency Property Tax AbatementsGeneral Economic Development$19,668,388
2020WashingtonCity of TacomaFuture nonprofit low-income housingAffordable Housing$1,198,000
2020WashingtonCity of TacomaMultifamily Housing Property Tax ExemptionAffordable Housing$1,136,000
2020WashingtonCity of TacomaSpecial Valuation Property Tax ExemptionHistoric Preservation$92,000
2020FloridaCity of TampaQualified Target Industry ProgramGeneral Economic Development$53,812
2020ArizonaCity of TempeSales Tax AbatementsConstruction/rehabilitation$4,443,691
2020ArizonaCity of TempeGovernment Property Lease Excise Tax (GPLET) agreementsJob Creation/Retention$2,544,520
2020IllinoisCity of Tinley ParkVarious tax abatement programsGeneral Economic Development$738,689
2020KansasCity of TopekaNeighborhood Revitalization ProgramGeneral Economic Development$3,354,512
2020KansasCity of TopekaNeighborhood Revitalization ProgramHousing$782,976
2020OklahomaCity of TulsaRetail Incentives PolicyBusiness attraction/retention/expansion$828,000
2020OklahomaCity of TulsaTIFGeneral Economic Development$118,000
2020AlabamaCity of TuscaloosaVarious Sales Tax AgreementGeneral Economic Development$750,551
2020AlabamaCity of TuscaloosaVarious Lodging Tax AgreementsGeneral Economic Development$492,804
2020AlabamaCity of TuscaloosaVarious Property Tax AgreementsGeneral Economic Development$243,416
2020AlabamaCity of TuscaloosaConstruction Mitigation ProgramGeneral Economic Development$194,140
2020AlabamaCity of TuscaloosaVarious Business Liscense AgreementsGeneral Economic Development$1,328
2020CaliforniaCity of UplandTax sharing agreementBusiness attraction/retention/expansion$326,880
2020GeorgiaCity of ValdostaVarious tax abatement programsBusiness attraction/retention/expansion$16,506
2020WashingtonCity of VancouverMultifamily Housing Property Tax ExemptionAffordable Housing$392,623
2020WashingtonCity of VancouverMulti-unit Urban HousingAffordable Housing$350,881
2020WashingtonCity of VancouverHigh Unemployment County Sales & Use Tax Deferral for Manufacturing FacilitiesManufacturing development$1,850
2020CaliforniaCity of VictorvilleAgreement with Macerich Victor Valley LLCConstruction/rehabilitation$279,157
2020VirginiaCity of Virginia BeachTourism Development Financing Program (TDFP) - CavalierTourism development$1,401,369
2020VirginiaCity of Virginia BeachBusiness License Incentive Program (BPOL)General Economic Development$516,954
2020VirginiaCity of Virginia BeachTourism Development Financing Program (TDFP) - CavalierTourism development$174,943
2020VirginiaCity of Virginia BeachPPP- Field HouseGeneral Economic Development$68,360
2020VirginiaCity of Virginia BeachPPP - 25th St Parking Garage and iFlyGeneral Economic Development$61,155
2020VirginiaCity of Virginia BeachYes Oceana APZ-1 IncentivesBusiness attraction/retention/expansion$56,204
2020MichiganCity of WarrenIndustrial and Commercial FacilitiesFacility expansion$1,319,102
2020MichiganCity of WarrenBrownfield Redevelopment Authority SitesBrownfield rehabilitation$1,092,674
2020MichiganCity of WarrenOther Commercial and Industrial Tax AbatementsGeneral Economic Development$81,547
2020MichiganCity of WarrenTool and Die Recovery Renaissance ZonesManufacturing development$70,412
2020MichiganCity of WarrenExempt Personal PropertyGeneral Economic Development$6,541
2020ConnecticutCity of WaterburyTax Assessment/Stabilization AgreementsGeneral Economic Development$296,000
2020ConnecticutCity of West HavenEconomic Development Incentive ProgramJob Creation/Retention$120,906
2020DelawareCity of Wilmington10-Year Abatement of City Real Estate TaxesConstruction/rehabilitation$1,297,123
2020DelawareCity of WilmingtonHead TaxJob Creation/Retention$145,500
2020MassachusettsCity of WorcesterVarious property tax abatementsGeneral Economic Development$4,216,000
2020MassachusettsCity of WorcesterMassachusetts Economic Development Incentive Program (EDIP)/the Massachusetts Housing Development Incentive Program (HDIP)General Economic Development$4,126,000
2020New YorkCity of YonkersYonkers Industrial Development Agency Sales Tax AbatementGeneral Economic Development$2,007,623
2020New YorkCity of YonkersYonkers Industrial Development Agency Mortgage Tax AbatementGeneral Economic Development$2,214,658
2020New YorkCity of YonkersYonkers Industrial Development Agency PILOT Tax AbatementGeneral Economic Development$53,656,981
2020OregonClackamas CountyEnterprise ZoneGeneral Economic Development$232,650,000
2020OregonClackamas CountyNonprofit Corporation Low Income HousingAffordable Housing$68,256,000
2020NevadaClark CountyData CenterGeneral Economic Development$1,636,142
2020NevadaClark CountyRenewable EnergyEnergy production$1,100,731
2020NevadaClark CountyStandardGeneral Economic Development$1,019,197
2020NevadaClark CountyAviationTechnology (aviation)$72,953
2020NevadaClark County School DistrictVarious State of Nevada Tax AbatementsGeneral Economic Development$11,168,215
2020MissouriClay CountyTIF - EATSGeneral Economic Development$4,675,678
2020MissouriClay CountyTIF- PILOTGeneral Economic Development$133,017
2020MissouriClay CountyChapter 100 - Industrial DevelopmentIndustrial Development Projects$45,474
2020MissouriClay CountyChapter 135/Enterprize ZonesBusiness$15,747
2020MissouriClay CountyChapter 353 - Urban DevelopmentUrban Development/Blight$13,435
2020OhioClevelandCommunity Reinvestment Area (CRA) ProgramCommunity development$4,371,000
2020OhioClevelandTax Increment Financing (TIF)General Economic Development (TIF)$2,377,000
2020OhioClevelandEnterprise Zone (EZ) ProgramGeneral Economic Development (EZ)$228,000
2020OhioCleveland Municipal School DistrictEnterprise Zone AgreementsGeneral Economic Development$23,467,408
2020South CarolinaClover School District 2(not specified)(not specified)$596,000
2020GeorgiaCobb CountyTaxable Revenue Bond FinancingJob Creation/Retention$1,714,556
2020GeorgiaCobb CountyHome Depot IncJob Creation/Retention$1,553,495
2020GeorgiaCobb County Board of EducationTax AbatementGeneral Economic Development$910,960
2020GeorgiaCobb County Board of EducationGreenstone Encore CenterGeneral Economic Development$459,733
2020GeorgiaCobb County Board of EducationHigh Woods RealtyGeneral Economic Development$567,000
2020GeorgiaCobb County Board of EducationHome Depot IncData Center$790,471
2020GeorgiaCobb County Board of EducationAkers 75Data Center$324,426
2020South CarolinaColleton County School DistrictFee-in-Lieu of Tax Program (FILOT)Business attraction/retention/expansion$225,273
2020ColoradoState of ColoradoColorado Enterprise Zone (EZ) Business Tax CreditsBusiness attraction/retention/expansion$92,240,300
2020ColoradoState of ColoradoJob Growth Incentive Tax CreditsJob Creation/Retention$26,684,100
2020ColoradoState of ColoradoColorado Enterprise Zone (EZ) Contribution Tax CreditsBusiness attraction/retention/expansion$14,244,700
2020ColoradoState of ColoradoRegional Tourism Act Tax Increment Financing (TIF)Tourism development$11,720,300
2020MissouriColumbia Public School DistrictIndustrial Development Bonds - Boone CountyGeneral Economic Development$4,304,009
2020MissouriColumbia Public School DistrictCity of Columbia AgreementsGeneral Economic Development$239,522
2020OhioColumbus City School DistrictEnterprise Zone AgreementsGeneral Economic Development$3,224,505
2020OhioColumbus City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$3,471,148
2020OhioColumbus City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$919,602
2020ConnecticutState of ConnecticutThe Film, Television, and Digital Media Tax ProgramFilm, TV, and/or media$57,144,410
2020ConnecticutState of ConnecticutThe Film, Television, and Digital Media Tax ProgramFilm, TV, and/or media$44,116,794
2020ConnecticutState of ConnecticutInsurance Reinvestment FundInsurance$28,428,822
2020ConnecticutState of ConnecticutThe Urban and Industrial Sites Reinvestment Tax ProgramRedevelopment/revitalization$18,700,000
2020ConnecticutState of ConnecticutResearch and Development ExpendituresResearch and development$8,167,248
2020ConnecticutState of ConnecticutHistoric Preservation Tax Credit ProgramHistoric Preservation$6,323,395
2020ConnecticutState of ConnecticutThe Urban and Industrial Sites Reinvestment Tax ProgramRedevelopment/revitalization$4,571,904
2020ConnecticutState of ConnecticutHistoric Preservation Tax Credit ProgramHistoric Preservation$3,340,372
2020ConnecticutState of ConnecticutThe Urban and Industrial Sites Reinvestment Tax ProgramRedevelopment/revitalization$2,520,712
2020ConnecticutState of ConnecticutConnecticut Neighborhood Assistance Act Credit ProgramCommunity development$2,234,321
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