Alabama AL Alabama State 2018 Various Other Tax Abatement Programs General Economic Development Code of Alabama, section 40-9G; section 40-9B; section 40-9C; section 40-9D State of Alabama Property Tax; Gross Utility Taxes; Sales and Use Taxes Tax Abatement (not specified) $99,607,000 $0 $99,607,000 These include Reinvestment and Abatement Act, the Tax Incentive Reform Act, the Brownfield Development Tax Abatement, and the Economic Incentive Enhancement Act of 2007 https://comptroller.alabama.gov/acfr-2/ 50 Alabama AL Alabama State 2018 Certified Capital Company Program Entrepreneurship/innovation Code of Alabama, Section 40-14B State of Alabama Insurance Premium Taxes Tax Credit Failure to meet the requirements could result in decertification and result in recapture of credits claimed and forfeiture of future credits $16,886,000 $0 $16,886,000 (none) https://comptroller.alabama.gov/acfr-2/ 51 Alabama AL Alabama State 2018 New Markets Program Redevelopment/revitalization Code of Alabama, Section 41-9-218 State of Alabama Income Taxes; Insurance Premium Taxes; Financial Institution Excise Taxes Tax Credit (not specified) $16,886,000 $0 $16,886,000 (none) https://comptroller.alabama.gov/acfr-2/ 52 Alabama AL Alabama State 2018 Historic Rehabilitation Program Historic Preservation Code of Alabama, Section 40-9F-4 State of Alabama Income Taxes; Financial Institution Excise Taxes Tax Abatement (not specified) $14,980,000 $0 $14,980,000 (none) https://comptroller.alabama.gov/acfr-2/ 53 Alabama AL Alabama State 2018 Film Incentive Program Film, TV, and/or media Code of Alabama, Section 41-7A-3 State of Alabama Income Taxes; Sales, Use, and Lodging Taxes Tax Rebate; Tax Exemption (not specified) $10,594,000 $0 $10,594,000 (none) https://comptroller.alabama.gov/acfr-2/ 54 Alabama AL Alabama State 2018 Growing Alabama Program General Economic Development Code of Alabama, Section 40-18-403 State of Alabama Income Tax Tax Credit (not specified) $6,619,000 $0 $6,619,000 (none) https://comptroller.alabama.gov/acfr-2/ 55 Alabama AL Alabama State 2018 Jobs Credit Program Job Creation/Retention Code of Alabama, Section 40-18-375 State of Alabama Utility Taxes Tax Credit A company claiming more wages or jobs than paid or created is liable for the unearned portion of the jobs credit $250,000 $0 $250,000 (none) https://comptroller.alabama.gov/acfr-2/ 56 Alabama AL Alabama State 2018 Apprenticeship Alabama Program Workforce development Code of Alabama, Section 40-18-422 State of Alabama Income Taxes; Financial Instituion Excise Taxes Tax Credit (no provisions for recapture) $27,000 $0 $27,000 (none) https://comptroller.alabama.gov/acfr-2/ 57 Alabama AL Alabama State 2018 Port Credit Program Port operations Code of Alabama, Section 40-18-403 State of Alabama Income Tax Tax Credit (not specified) $8,000 $0 $8,000 (none) https://comptroller.alabama.gov/acfr-2/ 58 Alabama AL Baldwin County County 2018 General Tax Abatements Amusement Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Foley Sales Tax; Personal Property Tax Tax Abatement (not specified) $44,994 $0 $44,994 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 59 Alabama AL Baldwin County County 2018 General Tax Abatements Industrial Expansion Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Foley Sales Tax; Property Tax; Personal Property Tax Tax Abatement (not specified) $26,243 $0 $26,243 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 60 Alabama AL Baldwin County County 2018 General Tax Abatements Industrial Expansion Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Fairhope Property Tax; Personal Property Tax Tax Abatement (not specified) $7,057 $0 $7,057 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 61 Alabama AL Baldwin County County 2018 General Tax Abatements Industrial Expansion Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Bay Minette Personal Property Tax Tax Abatement (not specified) $2,683 $0 $2,683 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 62 Alabama AL Baldwin County County 2018 General Tax Abatements Industrial Expansion Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Loxley Sales Tax; Personal Property Tax Tax Abatement (not specified) $416 $0 $416 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 63 Alabama AL Baldwin County County 2018 General Tax Abatements Industrial Expansion Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Spanish Fort Personal Property Tax Tax Abatement (not specified) $31 $0 $31 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 64 Alabama AL City of Birmingham Municipality 2018 General Tax Abatements General Economic Development Amendment 772 of the Constitution of Alabama City of Birminghame Sales & Use Tax; Occupational Tax Tax rebate Some agreements provide for the repayment to the City of the rebated amount if the entity ceases to operate its business for a certain length of time or fails to profuce a certain level of employment. $3,918,045 $0 $3,918,045 Lists the recepients: Serra Automobile Delaerships, Limbaugh Toyota. Trinity Medical Center/Daniel Corporation https://data.birminghamal.gov/dataset/comprehensive-annual-financial-reports/resource/b8f568fe-9158-4625-ac50-dae0c368a391 65 Alabama AL City of Huntsville Municipality 2018 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) $11,200,000 $0 $11,200,000 (none) https://www.huntsvilleal.gov/government/finances-budget/current-adopted-budget-capital-improvements-plan/ 66 Alabama AL City of Mobile Municipality 2018 Various Abatement Programs General Economic Development Amendment 772 of the Constitution of Alabama. Mobile, Alabama Sales and Use Taxes Tax rebate (not specified) $2,675,949 $0 $2,675,949 (none) https://www.cityofmobile.org/business/financials/ 67 Alabama AL City of Mobile Municipality 2018 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) $934,373 $0 $934,373 (none) https://www.cityofmobile.org/business/financials/ 68 Alabama AL City of Montgomery Municipality 2018 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). Industrial Development Board of Montgomery Sales Tax Exemptions on purchases (not specified) $6,500,000 $0 $6,500,000 (none) https://www.montgomeryal.gov/city-government/mayor-s-office/financial-reports 69 Alabama AL City of Montgomery Municipality 2018 Varioius economic development programs 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; Development Board of the City of Montgomery; City of Montgomery Downtown Redevelopment Authority Property Tax Reductions of assessed values Some $1,808,072 $0 $1,808,072 Property taxes are abated through reductions of assessed values. Sales and use taxes are abated through exemptions granted on purchases for specified construction or equipment-purchase purposes. 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 70 Alabama AL City of Tuscaloosa Municipality 2018 Various Lodging Tax Agreements General Economic Development Amendment No. 772 to the Constitution of Alabama (1901) Tuscaloosa, Alabama Lodging Tax Tax Abatement (not specified) $652,505 $0 $652,505 (none) https://www.tuscaloosa.com/government/annualreports 71 Alabama AL City of Tuscaloosa Municipality 2018 Various Sales Tax Agreement General Economic Development Amendment No. 772 to the Constitution of Alabama (1901) Tuscaloosa, Alabama Sales Tax Tax Abatement (not specified) $477,391 $0 $477,391 (none) https://www.tuscaloosa.com/government/annualreports 72 Alabama AL City of Tuscaloosa Municipality 2018 Various Property Tax Agreements General Economic Development Amendment No. 772 to the Constitution of Alabama (1901) Tuscaloosa, Alabama Property Tax Tax Abatement (not specified) $261,825 $0 $261,825 (none) https://www.tuscaloosa.com/government/annualreports 73 Alabama AL Decatur City Board of Education School District 2018 Sales Tax Abatement Industrial development (not specified) City of Decatur, Alabama Sales and Use Taxes Tax Abatement (not specified) $812,348 $0 $812,348 Sunsetted; no more abatement in the future 74 Alabama AL Jefferson County County 2018 Various Property Tax Abatements Agreements Business attraction/retention/expansion Alabama Tax Incentive Reform Act of 1992, Section 40-9B-1 et seq., of the Code of Alabama (1975) Birmingham Industrial Development Board Property Tax Tax Abatement (not specified) $854,000 $0 $854,000 (none) https://www.jccal.org/Default.asp?ID=1019&pg=Audits+%26+Financials&subcatid=23 75 Alabama AL Jefferson County County 2018 Birmingham-Jefferson County Port Authority General Economic Development Chapter 94, Title 11 of the Code of Alabama (1975) Jefferson County, Alabama Property Tax Tax Abatement (not specified) $3,859,000 $0 $3,859,000 Abated by Birmingham-Jefferson County Port Authority https://www.jccal.org/Default.asp?ID=1019&pg=Audits+%26+Financials&subcatid=23 76 Alabama AL Mobile County County 2018 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) $10,518,074 $0 $10,518,074 (none) https://www.mobilecountyal.gov/departments/budget-and-finance/ 77 Alabama AL Mobile County County 2018 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) $655,181 $0 $655,181 (none) https://www.mobilecountyal.gov/departments/budget-and-finance/ 78 Alabama AL Shelby County County 2018 Industrial Development Board – City of Alabaster General Economic Development Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 Shelby County, Alabama Sales Tax; Real Property Tax; Business Personal Property Tax Tax Abatement (not specified) $62,280 $0 $62,280 (none) https://www.shelbyal.com/DocumentCenter/Index/108 79 Alabama AL Shelby County County 2018 Industrial Development Board – City of Calera General Economic Development Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 Shelby County, Alabama Real Property Tax; Business Personal Property Tax Tax Abatement (not specified) $15,045 $0 $15,045 (none) https://www.shelbyal.com/DocumentCenter/Index/108 80 Alabama AL Shelby County County 2018 Industrial Development Board – City of Hoover General Economic Development Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 Shelby County, Alabama Sales Tax Tax Abatement (not specified) $3,609 $0 $3,609 (none) https://www.shelbyal.com/DocumentCenter/Index/108 81 Alabama AL Shelby County County 2018 Industrial Development Board – City of Vinvcent General Economic Development Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 Shelby County, Alabama Sales Tax Tax Abatement (not specified) $52,226 $0 $52,226 (none) https://www.shelbyal.com/DocumentCenter/Index/108 82 Alabama AL Shelby County County 2018 City of Pelham General Economic Development Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 Shelby County, Alabama Real Property Tax Tax Abatement (not specified) $4,500 $0 $4,500 (none) https://www.shelbyal.com/DocumentCenter/Index/108 83 Alabama AL Shelby County County 2018 City of Calera General Economic Development Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 Shelby County, Alabama Business Personal Property Tax Abatement (not specified) $4,390 $0 $4,390 (none) https://www.shelbyal.com/DocumentCenter/Index/108 84 Alabama AL Shelby County County 2018 Various Sales Tax Abatements General Economic Development Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 Shelby County, Alabama Sales Tax Tax Abatement (not specified) $43,139 $0 $43,139 (none) 85 Alabama AL Shelby County County 2018 Shelby County Economic Industrial Development Authority Data Not Yet Retrieved Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 Shelby County, Alabama Real Property Tax; Business Personal Property Tax Tax Abatement (not specified) $3,753 $0 $3,753 (none) https://www.shelbyal.com/DocumentCenter/Index/108 86 Alabama AL Tuscaloosa County County 2018 Hunt Refining Company Refinery Expansion Alabama Tax Incentive Reform Act of 1992 Tuscaloosa County Industrial Development Authority Property Tax Tax Abatement (not specified) $667,700 $0 $667,700 (none) https://examiners.alabama.gov/audit_reports.aspx 87 Alaska AK Ketchikan Gateway Borough County 2018 Agreement with Alaska Industrial Development and Export Authority (AIDEA) Port operations (not specified) City and Borough of Ketchikan Real Property Tax (not specified) (not specified) $288,583 $0 $288,583 Operated by Vigor Industrial, LLC https://www.borough.ketchikan.ak.us/340/Financial-Information 241 Alaska AK Ketchikan Gateway Borough County 2018 Agreements with Ketchikan Indian Community and Tlingit Haida Regional Housing Authority Affordable Housing (not specified) City and Borough of Ketchikan (not specified) (not specified) (not specified) $45,114 $0 $45,114 (none) https://www.borough.ketchikan.ak.us/340/Financial-Information 242 Arizona AZ Arizona State 2018 Rio Nuevo Tax Increment Financing (TIF) District General Economic Development General Economic Development (TIF) State of Arizona Sales Tax Tax Increment Financing (TIF) (not specified) $471,000 $0 $471,000 Recipients include AC Marriott Hotel, Arizona Hotel, Chicago Store, 123 South Stone, 98-112 E. Congress, and 44 E. Broadway https://gao.az.gov/financials/acfr 270 Arizona AZ City of Chandler Municipality 2018 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) $132,297 $0 $132,297 (none) https://www.chandleraz.gov/government/departments/management-services/accounting 271 Arizona AZ City of Chandler Municipality 2018 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) $2,103,215 $0 $2,103,215 (none) https://www.chandleraz.gov/government/departments/management-services/accounting 272 Arizona AZ City of Glendale Municipality 2018 Sales Tax Reimbursement General Economic Development Article 1, Section 3 of City Charter; ARS 9-500.05, 9-500.11; ARS 11-952 City of Glendale Sales tax Reimbursement (not specified) $1,398,000 $0 $1,398,000 (none) https://www.glendaleaz.com/your_government/city_finances/financial_reports 273 Arizona AZ City of Phoenix Municipality 2018 Transaction Privilege Tax Reimbursement Redevelopment/revitalization City Council Phoenix, Arizona Transaction Privilege Taxes (not specified) (N/A - performance-based) $543,000 $0 $543,000 (none) https://www.phoenix.gov/finance/annualreports 274 Arizona AZ City of Phoenix Municipality 2018 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 (not specified) (N/A - performance-based) $4,287,000 $0 $4,287,000 (none) https://www.phoenix.gov/finance/annualreports 275 Arizona AZ City of Scottsdale Municipality 2018 Tax Abatements General Economic Development (not specified) Scottsdale Property Tax (not specified) (not specified) $121,653 $0 $121,653 (none) https://www.scottsdaleaz.gov/finance/annual-financial-report 276 Arkansas AR Arkansas State 2018 Low Income Housing Program Affordable Housing Arkansas Code Annotated Section 26-51-1701 - 26-51-1705 State of Arkansas Income Tax Tax Credit If a portion of the federal income Tax Credit is required to be recaptured, the taxpayer must repay a portion of the related State income Tax Credit. $691,000 $0 $691,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 331 Arkansas AR Arkansas State 2018 InvestArk Business attraction/retention/expansion Arkansas Code Ann. 15-4-2706(c) State of Arkansas Sales and Use Tax Tax Credit Because taxes are abated after qualified expenditures are made, no recapture provisions are provided. $36,469,000 $0 $36,469,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 332 Arkansas AR Arkansas State 2018 ArkPlus Capital investment Arkansas Code Ann. 15-4-2706(b) State of Arkansas Income Tax; Sales and Use Tax Tax Credit The investment thresholds must be reached within four years of the date the financial incentive agreement is signed, except for certain lease payments. Because taxes are abated after eligible costs are incurred and verified, there are no recapture provisions. $5,049,000 $0 $5,049,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 333 Arkansas AR Arkansas State 2018 Water Resource Conservation and Development Conservation of farmland, forest, open space, or water Arkansas Code Annotated Section 26-51-1001 - 26-51-1014 State of Arkansas Income Tax Tax Credit If the project is not completed within three years, all income Tax Credits used shall be repaid. If the project is not maintained for 10 years after completion, a pro rata share of the income Tax Credits used shall be recaptured based on the number of years since completion. $691,000 $0 $691,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 334 Arkansas AR Arkansas State 2018 Wetland and Riparian Zone Environmental protection Arkansas Code Annotated Section 26-51-1501 - 26-51-1510 State of Arkansas Income Tax Tax Credit If the project is not completed within three years, all income Tax Credits used shall be repaid. If the project is not maintained for 10 years after completion, a pro rata share of the income Tax Credits used shall be recaptured, based on the number of years since completion. $253,000 $0 $253,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 335 Arkansas AR Arkansas State 2018 Advantage Arkansas Job Creation/Retention Arkansas Code Ann. 15-4-2705 State of Arkansas Income Tax Tax Credit If the business fails to meet the payroll threshold within two years after signing the financial incentive agreement, unless an extension is granted, the business must repay all benefits previously received under this program $3,958,000 $0 $3,958,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 336 Arkansas AR Arkansas State 2018 Tax Back Job Creation/Retention Arkansas Code Ann. 15-4-2706(d) State of Arkansas Sales and use Tax refund Because taxes are abated after qualified expenditures are made, no recapture provisions are provided. $4,567,000 $0 $4,567,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 337 Arkansas AR Arkansas State 2018 Major Maintenance and Improvement Manufacturing development Arkansas Code Annotated Section 15-4-3501 State of Arkansas Sales and Use Tax Tax refund Because taxes are abated after qualified expenditures are made, no recapture provisions are provided. $660,000 $0 $660,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 338 Arkansas AR Arkansas State 2018 Targeted Research Research and development Ark. Code Ann. ¬ß 15-4-2708(c) and (d) State of Arkansas Income Tax Tax Credit Because taxes are abated after qualified expenditures are made, no recapture provisions are provided. $1,021,000 $0 $1,021,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 339 Arkansas AR Arkansas State 2018 In-House R&D Tax Credits Research and development Arkansas Code Ann. 15-4-2708(b) State of Arkansas Income Tax Tax Credit Because taxes are abated after qualified expenditures are made, no recapture provisions are provided. $4,616,000 $0 $4,616,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 340 Arkansas AR Arkansas State 2018 Tourism Development Tourism development Arkansas Code Ann. 15-11-501 - 15-11-511 State of Arkansas Income Tax; Sales and Use Tax Tax Credit Because taxes are abated after qualified expenditures are made, no recapture provisions are provided. $2,814,000 $0 $2,814,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 341 Arkansas AR City of Little Rock Municipality 2018 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) $1,311,551 $419,230 $892,321 (none) https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/ 342 Arkansas AR Little Rock School District School District 2018 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) $3,623,111 $1,171,757 $2,451,354 Disclosures reported by City of Little Rock https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/ 343 Arkansas AR Pulaski County County 2018 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) $558,697 $178,585 $380,112 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/ 344 Arkansas AR Pulaski County Special School District School District 2018 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 $3,165 $44,190 Disclosures reported by City of Little Rock https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/ 345 California CA City of Anaheim Municipality 2018 GardenWalk Retail General Economic Development (not specified) Anaheim, California Sales Tax (not specified) (not specified) $273,000 $0 $273,000 (none) https://www.anaheim.net/2846/Financial-Reports-Documents 448 California CA City of Anaheim Municipality 2018 Doubletree Hotel General Economic Development (not specified) Anaheim, California Transient Occupancy Tax (not specified) (not specified) $762,000 $0 $762,000 (none) https://www.anaheim.net/2846/Financial-Reports-Documents 449 California CA City of Long Beach Municipality 2018 Mills Act Property Tax Incentive Program Historic Preservation State of California Mills Act City of Long Beach Property tax (not specified) Breach of contract results in cancellation and penalty $158,000 $0 $158,000 (none) https://www.longbeach.gov/finance/city-budget-and-finances/accounting/comprehensive-annual-financial-report/ 450 California CA City of Long Beach Municipality 2018 Transient Occupancy Tax (TOT) Incentive Agreement Redevelopment/revitalization City Council City of Long Beach Transient Occupancy Tax (not specified) (N/A - performance-based) $230,000 $0 $230,000 (none) https://www.longbeach.gov/finance/city-budget-and-finances/accounting/comprehensive-annual-financial-report/ 451 California CA City of Long Beach Municipality 2018 Retail Sales Tax Incentive Program (RSTIP) Retail development City Council City of Long Beach Sales tax (not specified) (N/A - performance-based) $4,300,000 $0 $4,300,000 (none) https://www.longbeach.gov/finance/city-budget-and-finances/accounting/comprehensive-annual-financial-report/ 452 California CA City of Los Angeles Municipality 2018 Development Incentive Program: Metropolis Hotel Project General Economic Development City Council City of Los Angeles Financial Assistance Grant Payment (not specified) $2,400,000 $0 $2,400,000 (none) https://lacontroller.org/financial-reports/ 453 California CA City of Los Angeles Municipality 2018 Development Incentive Program: Village at Westfield Topanga Project General Economic Development City Council City of Los Angeles Financial Assistance Grant Payment (not specified) $2,600,000 $0 $2,600,000 (none) https://lacontroller.org/financial-reports/ 454 California CA City of Los Angeles Municipality 2018 Development Incentive Program: 901 Olympic North Hotel Project General Economic Development City Council City of Los Angeles Financial Assistance Grant Payment (not specified) $4,100,000 $0 $4,100,000 (none) https://lacontroller.org/financial-reports/ 455 California CA City of Los Angeles Municipality 2018 Development Incentive Program: Wilshire Grand Hotel Project General Economic Development City Council City of Los Angeles Financial Assistance Grant Payment (not specified) $4,300,000 $0 $4,300,000 (none) https://lacontroller.org/financial-reports/ 456 California CA City of Los Angeles Municipality 2018 Development Incentive Program: Convention Center Headquarters Hotel Project General Economic Development City Council City of Los Angeles Financial Assistance Grant Payment (not specified) $12,800,000 $0 $12,800,000 (none) https://lacontroller.org/financial-reports/ 457 California CA City of Los Angeles Municipality 2018 Mills Act Historical Property Agreements Historic Preservation State Government Code Section 50280 et seq.: State of California Mills Act City of Los Angeles Property Tax Reduction of assessed value (not specified) $1,400,000 $0 $1,400,000 (none) https://lacontroller.org/financial-reports/ 458 California CA City of Ontario Municipality 2018 Various tax abatement programs General Economic Development (not specified) City of Ontario Sales and Use Tax Tax Abatement (not specified) $3,747,881 $0 $3,747,881 (none) 459 California CA City of Riverside Municipality 2018 Sales and Property Tax Abatement General Economic Development (not specified) City of Riverside, California Sales Tax; Property Tax Tax Rebate (not specified) $327,000 $0 $327,000 City reports that it has abatement agreement with one business, but fails to disclose annual cost, only saying that since 2013, cumulative abatements total $327,000 460 California CA City of San Jose Municipality 2018 Incentive Grant Agreements General Economic Development (not specified) City of San Jose New Utility Users Tax Tax reimbursement; fee waivers Reimburse the City a prorated portion of the grant assistance received if vacating in fewer than three years $27,000 $0 $27,000 (none) https://www.sanjoseca.gov/your-government/departments/finance/reports/-folder-447 461 California CA City of San Jose Municipality 2018 Business Cooperation Program (BCP) General Economic Development State Sales and Use Tax Regulation 1699.6; City Ordinances No. 28640 and No. 29408 City of San Jose Sales and Use Tax Tax Rebate (N/A - by qualification) $77,000 $0 $77,000 (none) https://www.sanjoseca.gov/your-government/departments/finance/reports/-folder-447 462 California CA Fresno County County 2018 Williamson Act/Farmland Security Zone Conservation of farmland, forest, open space, or water California Land Conservation Act of 1965 (Williamson Act) Fresno County, California Property Tax Reduction in assessed value (not specified) $38,621,000 $0 $38,621,000 (none) 463 California CA Kern County County 2018 Williamson Act/Farmland Security Zone Conservation of farmland, forest, open space, or water California Land Conservation Act of 1965 (Williamson Act) Kern County, California Property Tax Reduction in assessed value (not specified) $12,849,000 $0 $12,849,000 (none) 464 California CA La Honda-Pescadero Unified School District School District 2018 Williamson Act and Mills Act Agricultural development Williamson Act; Mills Act County of San Mateo Property Tax Reduction of assessed value (not specified) $416,890 $0 $416,890 (none) 465 California CA Sacramento County County 2018 Local Conservation Act Program Conservation of farmland, forest, open space, or water California Land Conservation Act of 1965 (Williamson Act) Sacramento County, California Property Tax Reduction in assessed value no provisions for recapture $907,000 $0 $907,000 (none) 466 Colorado CO Adams County County 2018 Various tax abatement agreements Business attraction/retention/expansion Authority of the Board Adams County Real Property Tax; Personal Property Tax Tax Rebate (not specified) $193,911 $0 $193,911 (none) https://adcogov.org/annual-financial-report-afr 604 Colorado CO Arapahoe County County 2018 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 $57,840 $0 $57,840 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 605 Colorado CO City and County of Denver City/County 2018 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 $206,000 $0 $206,000 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 606 Colorado CO City and County of Denver City/County 2018 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) $19,234,000 $0 $19,234,000 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 607 Colorado CO City of Aurora Municipality 2018 Various Tax Incentive Agreements Retail development City Council Ordinance City of Aurora Use Tax; Sales Tax; Personal Property Tax Abatement (not specified) $2,500,870 $0 $2,500,870 Disclosed in commitments; the number is the amount paid to date. Recipients are the developers of Town Center at Aurora, Pacific Ocean Marketplace Aurora, Serenity Ridge Marketplace, and Aurora Crossing https://www.auroragov.org/cms/One.aspx?portalId=16242704&pageId=16401536#Prior%20Year%20Comprehensive%20Annual%20Financial%20Reports 608 Colorado CO City of Colorado Springs Municipality 2018 Economic Development Incentive - Hotel/Entertainment General Economic Development City Council City of Colorado Springs Sales and Use Tax Tax Rebate Refund of excess payment requested $91,074 $0 $91,074 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 609 Colorado CO City of Colorado Springs Municipality 2018 Economic Development Incentive - Insurance General Economic Development City Council City of Colorado Springs Sales and Use Tax Tax Rebate Refund of excess payment requested $104,662 $0 $104,662 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 610 Colorado CO City of Colorado Springs Municipality 2018 Economic Development Incentive - Imaging Solutions General Economic Development City Council City of Colorado Springs Sales and Use Tax Tax Rebate Refund of excess payment requested $182,870 $0 $182,870 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 611 Colorado CO City of Colorado Springs Municipality 2018 Economic Development Incentive - Retail Sales General Economic Development City Council City of Colorado Springs Sales and Use Tax Tax Rebate Refund of excess payment requested $447,717 $0 $447,717 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 612 Colorado CO City of Fort Collins Municipality 2018 Business Assistance Agreements Business attraction/retention/expansion City Council under Resolutions 91-15, 99-23, 2013-025, and 2015-079 City of Fort Collins bond financing, manufacturing equipment use tax rebates, and business personal property tax rebates Bond financing; Tax Rebates (not specified) $743,969 $0 $743,969 (none) https://www.fcgov.com/finance/annual-financial-reports 613 Colorado CO City of Fort Collins Municipality 2018 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) $444,913 $0 $444,913 (none) https://www.fcgov.com/finance/annual-financial-reports 614 Colorado CO City of Lakewood Municipality 2018 Lakewood Reinvestment Authority Agreements (Wal-Mart) General Economic Development Colorado statutes City of Lakewood Sales and Use Tax Tax Abatement not specified $1,800,926 $0 $1,800,926 Creekside Shopping Center (Wal-Mart) https://www.lakewood.org/Government/Departments/Finance 615 Colorado CO City of Lakewood Municipality 2018 Sales Tax Reimbursement-Stevinson Annexation General Economic Development Colorado statutes City of Lakewood Sales Tax Tax Rebate not specified $2,024,289 $0 $2,024,289 (none) https://www.lakewood.org/Government/Departments/Finance 616 Colorado CO Colorado State 2018 Colorado Enterprise Zone (EZ) Contribution Tax Credits General Economic Development (EZ) Colorado Revised Statutes (CRS) Section 39-30-103.5 State of Colorado Income Tax Tax Credit The provision for recapturing abated taxes would be an income tax return audit conducted by the Department of Revenue. $14,567,000 $0 $14,567,000 (none) https://osc.colorado.gov/financial-operations/financial-reports/acfr 617 Colorado CO Colorado State 2018 Colorado Enterprise Zone (EZ) General Economic Development (EZ) Colorado Revised Statutes (CRS) Section 39-30 State of Colorado Income Tax; Sales and Use Tax Tax Credit; Tax Exemption The provision for recapturing abated taxes would be an income tax return audit conducted by the Department of Revenue. $54,515,000 $0 $54,515,000 (none) https://osc.colorado.gov/financial-operations/financial-reports/acfr 618 Colorado CO Colorado State 2018 Historic Preservation Tax Credit Historic Preservation Colorado Revised Statutes Section 39-22-514.5 State of Colorado Income Tax Tax Credit (N/A - performance-based) $4,148,000 $0 $4,148,000 (none) https://osc.colorado.gov/financial-operations/financial-reports/acfr 619 Colorado CO Colorado State 2018 Job Growth Incentive Tax Credit Job Creation/Retention Colorado Revised Statutes (CRS) Section 39-22-531 State of Colorado Income Tax Tax Credit The provision for recapturing abated taxes would be an income tax return audit conducted by the Department of Revenue. $6,885,000 $0 $6,885,000 (none) https://osc.colorado.gov/financial-operations/financial-reports/acfr 620 Colorado CO Colorado State 2018 Regional Tourism Act (TIF) Tourism development Colorado Revised Statutes Sections 24-46-301 through 309 State of Colorado Property Tax; Sales Tax Tax Increment Financing (TIF) The provision for recapturing abated taxes is a formal decision by the EDC concluding the project has not commenced within five years. $6,398,000 $0 $6,398,000 (none) https://osc.colorado.gov/financial-operations/financial-reports/acfr 621 Colorado CO Jefferson County County 2018 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) $763,262 $0 $763,262 In 2018 the County passed a resolution to discontinue business personal property tax payable to the county general fund beginning with taxes attributable to calendar year 2018 payable in 2019. Because of this a resolution to rescind the policy regard the Business Personal Property Tax Incentive was also passed. No new incentive agreements will be entered into in the future all current agreements will be honored until the end of the agreed upon timeframe. https://www.jeffco.us/1768/Financial-Reports 622 Connecticut CT City of Bridgeport Municipality 2018 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. $1,809,643 $0 $1,809,643 (none) https://www.bridgeportct.gov/content/341307/341403/343324.aspx 721 Connecticut CT City of Bridgeport Municipality 2018 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. $3,036,798 $0 $3,036,798 (none) https://www.bridgeportct.gov/content/341307/341403/343324.aspx 722 Connecticut CT City of Hartford Municipality 2018 Low-Income Housing Abatements Low-Income Housing Connecticut General Statutes Sections 32-666a; 12-65; 8-215 City of Hartford Property Tax Multiple (no provisions for recapture) $3,800,000 $0 $3,800,000 (none) https://www.hartfordct.gov/Government/Departments/Finance/Accounting-Control 723 Connecticut CT City of New Haven Municipality 2018 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) $10,992,000 $0 $10,992,000 (none) https://www.newhavenct.gov/government/departments-divisions/office-of-management-budget/annual-city-budgets-audits 724 Connecticut CT City of Stamford Municipality 2018 Enterprise Zone Program General Economic Development Connecticut General Statutes Sections 32-70 City of Stamford Property Tax (not specified) (not specified) $726,460 $0 $726,460 (none) https://www.stamfordct.gov/government/administration/annual-reports-and-budgets 725 Connecticut CT Connecticut State 2018 Connecticut Neighborhood Assistance Act Credit Program Community development Connecticut General Statutes ¬ß¬ß12-631 through 12-638 State of Connecticut Insurance Companies and Health Care Center Taxes; Corporation Business Tax; Air Carriers Tax; Railroad Companies Tax; Community Antenna Television Systems and One-Way Satellite Transmission Business Tax; Utility Companies Tax Tax Credit (not specified) $3,463,307 $0 $3,463,307 (none) https://www.osc.ct.gov/reports/index.html 726 Connecticut CT Connecticut State 2018 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 Loan; Tax Credit; grant (not specified) $80,197,846 $0 $80,197,846 (none) https://www.osc.ct.gov/reports/index.html 727 Connecticut CT Connecticut State 2018 Insurance Reinvestment Fund General Economic Development Connecticut General Statutes, Chapter 698 section 38a-88 State of Connecticut Corporate Income Tax Tax Credit (not specified) $19,955,940 $0 $19,955,940 (none) https://www.osc.ct.gov/reports/index.html 728 Connecticut CT Connecticut State 2018 Historic Preservation Tax Credit Program Historic Preservation Connecticut General Statutes ¬ß10-416b State of Connecticut Insurance Companies and Health Care Center Taxes; Corporation Business Tax; Air Carriers Tax; Railroad Companies Tax; Community Antenna Television Systems and One-Way Satellite Transmission Business Tax; Utility Companies Tax Tax Credit (not specified) $4,228,078 $0 $4,228,078 (none) https://www.osc.ct.gov/reports/index.html 729 Connecticut CT Connecticut State 2018 The Urban and Industrial Sites Reinvestment Tax Program Historic Preservation Connecticut General Statute ¬ß10-416a State of Connecticut Insurance Companies and Health Care Center Taxes; Corporation Business Tax; Air Carriers Tax; Railroad Companies Tax; Community Antenna Television Systems and One-Way Satellite Transmission Business Tax; Utility Companies Tax Tax Credit (not specified) $15,502,482 $0 $15,502,482 No applications since July 1, 2014 https://www.osc.ct.gov/reports/index.html 730 Connecticut CT Connecticut State 2018 Historic Rehabilitation Tax Credit Program Historic Preservation Connecticut General Statutes ¬ß10-416c State of Connecticut Insurance Companies and Health Care Center Taxes; Corporation Business Tax; Air Carriers Tax; Railroad Companies Tax; Community Antenna Television Systems and One-Way Satellite Transmission Business Tax; Utility Companies Tax Tax Credit (not specified) $28,380,188 $0 $28,380,188 Capped at $4.5 million per project https://www.osc.ct.gov/reports/index.html 731 Connecticut CT Connecticut State 2018 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) $43,919,908 $0 $43,919,908 Capped at $950 million. https://www.osc.ct.gov/reports/index.html 732 Connecticut CT Connecticut State 2018 Research and Development Expenditures Research and development Internal Revenue Code Sec. 12-217n State of Connecticut Corporation Business Tax Tax Credit (not specified) $6,463,375 $0 $6,463,375 Capped at $1.5 million per business https://www.osc.ct.gov/reports/index.html 733 Delaware DE City of Wilmington Municipality 2018 Head Tax Capital investment City Code Section 50192A City of Wilmington Head Tax Grant (not specified) $129,900 $0 $129,900 (none) https://www.wilmingtonde.gov/government/city-departments/department-of-finance/financial-reports 831 Delaware DE City of Wilmington Municipality 2018 10-Year Abatement of City Real Estate Taxes Construction/rehabilitation City Code Chapter 44 City of Wilmington Real Estate Tax Tax Abatement (not specified) $905,373 $0 $905,373 (none) https://www.wilmingtonde.gov/government/city-departments/department-of-finance/financial-reports 832 Delaware DE Delaware State 2018 Historical Preservation Credit Historic Preservation Delaware Code Title 30, Chapter 18, ¬ß1811‚Äì¬ß1817 State of Delaware Bank Franchise Taxes Tax Credit (not specified) $6,151,000 $0 $6,151,000 (none) https://accounting.delaware.gov/reports-transparency/ 833 Delaware DE Delaware State 2018 Bank Franchise Tax Job Creation Credit Job Creation/Retention Delaware Code, Title 5, Chapter 11, ¬ß1105(h) & (i) State of Delaware Bank Franchise Taxes; Income Taxes Tax Credit (not specified) $4,891,000 $0 $4,891,000 (none) https://accounting.delaware.gov/reports-transparency/ 834 Delaware DE Kent County County 2018 Tax Abatement for Convenience Store General Economic Development (not specified) Kent County Property Tax (not specified) (not specified) $282 $0 $282 (none) 835 Delaware DE Kent County County 2018 Tax Abatement for Casino General Economic Development (not specified) Kent County Property Tax (not specified) (not specified) $958 $0 $958 (none) 836 District of Columbia DC District of Columbia State 2018 Special Tax Incentive Program - Real Property Tax General Economic Development (not specified) District of Columbia Real Property Tax (not specified) (not specified) $9,159,000 $0 $9,159,000 (none) 870 District of Columbia DC District of Columbia State 2018 Special Tax Incentive Program - Possessory Interest Tax Real estate development D.C. Code, Title 2, Government Administration; Chapter 12, Business and Economic Development, and D.C. Code, Title 47, Taxation, Licensing, Permits, Assessments, and Fees; Chapter 10 Property Exemption from Taxation, and Chapter 46, Special Tax Incentives District of Columbia Real Property Tax; Possessory Interest Tax Tax Abatement (not specified) $984,000 $0 $984,000 (none) 871 Florida FL Brevard County County 2018 Various Economic Development Incentives Agreements General Economic Development Florida Statute subsection 196.1995 Brevard County, Florida Property Tax Tax Exemption The ability to receive an exemption for the period granted is conditional upon the applicant‚Äôs ability to maintain the new business or the expansion of an existing business. The applicant is required to submit an annual report evidencing satisfaction of this condition. $767,472 $0 $767,472 Breakdown by industries provided 989 Florida FL City of Jacksonville Municipality 2018 Qualified Target Industry General Economic Development Florida Statute 288.106 Tax refund program for qualified target industry businesses City of Jacksonville Corporate Income Tax; Sales Tax; Property Tax Tax; Insurance Premium Tax; Intangible Personal Property Tax; Excise Tax; State Communication Service Tax (not specified) (N/A - performance-based) $523,810 $0 $523,810 (none) 990 Florida FL City of Jacksonville Municipality 2018 Recaptured Enhanced Value (REV) Grant General Economic Development Part 2, Chapter 26, City of Jacksonville Ordinance Code and Ordinance 2016-382-E (Public Investment Policy); Florida Statutes 125.045 County Economic Development Powers City of Jacksonville Real and/or Tangible Personal Property Tax (not specified) (N/A - performance-based) $4,350,227 $0 $4,350,227 (none) 991 Florida FL City of Orlando Municipality 2018 Economic Development Incentives Programs General Economic Development Florida Statute 166.021 City of Orlando Property Tax Tax Rebate (no provisions for recapture) $48,795 $0 $48,795 (none) https://www.orlando.gov/Our-Government/Records-and-Documents/Financial/Annual-Comprehensive-Financial-Report 992 Florida FL City of Orlando Municipality 2018 Tax Increment Rebates (TIF) General Economic Development Florida Statute 163 Part III City of Orlando Property Tax Tax Increment Financing (TIF) (no provisions for recapture) $481,469 $0 $481,469 (none) https://www.orlando.gov/Our-Government/Records-and-Documents/Financial/Annual-Comprehensive-Financial-Report 993 Florida FL City of St. Petersburg Municipality 2018 Historic Preservation General Economic Development (not specified) City of St. Petersburg Property Tax Tax Rebate (not specified) $28,929 $0 $28,929 (none) https://www.stpete.org/government/departments/finance/index.php#Doc97 994 Florida FL City of St. Petersburg Municipality 2018 Economic Development Property Tax Exemption Program General Economic Development City Council Ordinance 51-H City of St. Petersburg Property Tax Tax Rebate (not specified) $115,444 $0 $115,444 (none) https://www.stpete.org/government/departments/finance/index.php#Doc97 995 Florida FL City of St. Petersburg Municipality 2018 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) $29,518 $0 $29,518 (none) https://www.stpete.org/government/departments/finance/index.php#Doc97 996 Florida FL City of Tampa Municipality 2018 Qualified Target Industry Program Business attraction/retention/expansion Section 288.106, Florida Statutes. City of Tampa Various Taxes Tax refund matching (N/A - performance-based) $181,104 $0 $181,104 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 997 Florida FL Florida State 2018 Building Materials in Redevelopment Projects Affordable Housing Florida Statutes Section 212.08(5)(o) State of Florida Sales and Use Tax 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. $5,774,000 $0 $5,774,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 998 Florida FL Florida State 2018 Community Contribution Tax Credit Program Affordable Housing Florida Statutes Sections 212.08(5)(p); 220.183; and 624.5105 State of Florida Corporate Income Tax; Insurance premium; 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. $24,900,000 $0 $24,900,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 999 Florida FL Florida State 2018 Qualified Target Industry Tax Refund Program Business attraction/retention/expansion Florida Statutes Section 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 Service Tax 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. $17,805,000 $0 $17,805,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1000 Florida FL Florida State 2018 Capital Investment Tax Credit Capital investment Florida Statutes Section 220.191 State of Florida Corporate Income Tax; 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. $9,310,000 $0 $9,310,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1001 Florida FL Florida State 2018 New Markets Development Program Capital investment Florida Statutes Section 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. $46,109,000 $0 $46,109,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1002 Florida FL Florida State 2018 Florida Tax Credit Scholarship Program Educational development Florida Statutes Section 1002.395 State of Florida Sales and Use Tax; Corporate Income Tax; Severance 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. $149,727,000 $0 $149,727,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1003 Florida FL Florida State 2018 Florida Renew Production Credit Energy production Florida Statutes Section 220.193 State of Florida 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. $5,277,000 $0 $5,277,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1004 Florida FL Florida State 2018 Florida Renew Tech Credit Energy production Florida Statutes Sections 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. $6,162,000 $0 $6,162,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1005 Florida FL Florida State 2018 Entertainment Industry Sales Tax Exemption Program Film, TV, and/or media Florida Statutes Section 288.1258 State of Florida Sales and Use Tax Tax Exemption Revocation of certificate and any taxes exempted are due with interest and penalty. $15,113,000 $0 $15,113,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1006 Florida FL Florida State 2018 Entertainment Industry Financial Incentive Program Film, TV, and/or media Florida Statutes Section 288.1254 State of Florida Corporate Income Tax; Sales and Use Tax Tax Credit Revocation of Tax Credits and any taxes exempted are due with interest and penalty. $21,123,000 $0 $21,123,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1007 Florida FL Florida State 2018 Other Tax Abatement Program Under $5 Million (including EZ) General Economic Development (not specified) State of Florida Income Tax, Property Tax, etc. Tax Credit; tax refund; Tax Exemption (not specified) $14,200,000 $0 $14,200,000 These include the Research and Development Tax Credit, Rural Job Tax Credit Program, Urban High-Crime Area Job Tax Credit Program, Brownfield Redevelopment Bonus Tax Refund, Qualified Defense and Space Contractor Tax Refund Program, Semi-Conductor Defense and Space Technology Tax Exemption, Enterprise Zone Job Credits, Enterprise Zone Business Property Credits, Enterprise Zone Building Material Credit, Enterprise Zone Property Credit, and New and Expanding Business tax refund https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1008 Florida FL Florida State 2018 Contaminated Site Rehababilitation Tax Credit Redevelopment/revitalization Florida Statutes Sections 220.1845 and 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. $8,818,000 $0 $8,818,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1009 Florida FL Hillsborough County County 2018 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. $911,588 $0 $911,588 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 1010 Florida FL Hillsborough County County 2018 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. $629,503 $0 $629,503 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 1011 Florida FL Orange County County 2018 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) $138,302 $0 $138,302 (none) https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/ 1012 Florida FL Orange County County 2018 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) $451,234 $0 $451,234 Darden Restaurants https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/ 1013 Florida FL Orange County County 2018 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) $103,590 $0 $103,590 (none) https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/ 1014 Florida FL Palm Beach County County 2018 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. $444,705 $0 $444,705 (none) https://www.mypalmbeachclerk.com/departments/finance/county-financial-information/comprehensive-annual-financial-report 1015 Florida FL Palm Beach County County 2018 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. $131,994 $0 $131,994 (none) https://www.mypalmbeachclerk.com/departments/finance/county-financial-information/comprehensive-annual-financial-report 1016 Georgia GA Appling County Board of Education School District 2018 Revenue Bonds General Economic Development O.C.G.A 46-3-129 Appling County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,193,218 $307 $2,192,911 (none) 1295 Georgia GA Atlanta Independent Schools School District 2018 City of Atlanta Tax Abatements General Economic Development (not specified) City of Atlanta Real and Personal Property Tax (not specified) (not specified) $5,504,451 $0 $5,504,451 (none) 1296 Georgia GA Atlanta Independent Schools School District 2018 Development Authority of Fulton County Tax Abatements General Economic Development (not specified) Fulton County Real and Personal Property Tax (not specified) (not specified) $8,090,204 $0 $8,090,204 (none) 1297 Georgia GA Bacon County Board Of Education School District 2018 Bacon County Tax Abatements General Economic Development (not specified) Bacon County Property Tax (not specified) (not specified) $14,596 $0 $14,596 (none) 1298 Georgia GA Barrow County Board Of Education School District 2018 Industrial Building Authority Tax Abatement #2 General Economic Development (not specified) Barrow County Property Tax Tax reduction (not specified) $44,601 $0 $44,601 (none) 1299 Georgia GA Barrow County Board Of Education School District 2018 Joint Development Authority Tax Abatements General Economic Development (not specified) Barrow County Property Tax Tax Abatement (not specified) $70,527 $0 $70,527 (none) 1300 Georgia GA Barrow County Board Of Education School District 2018 Industrial Building Authority Tax Abatement #1 General Economic Development (not specified) Barrow County Property Tax Tax Abatement all or a portion of the Property Tax Property Tax saved for that year will be recouped $197,089 $0 $197,089 (none) 1301 Georgia GA Bartow County Board Of Education School District 2018 (not specified) General Economic Development (not specified) Bartow County Real and Personal Property Tax Tax reduction Corporations must meet certain investment targets. $3,614,716 $0 $3,614,716 (none) 1302 Georgia GA Bibb County Board of Education School District 2018 (not specified) General Economic Development (not specified) Macon-Bibb County Real and Personal Property Tax Tax reduction (N/A - by qualification) $6,459,179 $0 $6,459,179 (none) 1303 Georgia GA Bryan County Board Of Education School District 2018 (not specified) Business attraction/retention/expansion (not specified) Bryan County Property Tax (not specified) (not specified) $952,604 $0 $952,604 (none) 1304 Georgia GA City of Atlanta Municipality 2018 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) $523,000 $0 $523,000 Invest Atlanta can immediately return title to a company for a non-performing project https://www.atlantaga.gov/government/departments/finance/controller 1305 Georgia GA City of Atlanta Municipality 2018 Various agreements entered into by Fulton County (not specified) (not specified) County of Fulton Property Tax (not specified) (not specified) $4,000,000 $0 $4,000,000 (none) https://www.atlantaga.gov/government/departments/finance/controller 1306 Georgia GA City of Augusta Municipality 2018 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) $74,776 $0 $74,776 (none) https://www.augustaga.gov/149/Financial-Statements 1307 Georgia GA City of Augusta Municipality 2018 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 $1,004,969 $0 $1,004,969 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 1308 Georgia GA City of Augusta Municipality 2018 Economic Development Authority General Economic Development (not specified) Augusta Economic Development Authority (AEDA) Property Tax (not specified) (not specified) $3,397,472 $0 $3,397,472 Taxes abated by the Augusta Economic Development Authority (AEDA) , reported by Augusta https://www.augustaga.gov/149/Financial-Statements 1309 Georgia GA City of Columbus Municipality 2018 Enterprise Zone Program General Economic Development City Code Section 36-88-3 Columbus, Georgia Property Tax (not specified) (not specified) $151,958 $0 $151,958 (none) https://www.columbusga.gov/portals/finance/accounting-resources/ACFR_FY18.pdf 1310 Georgia GA City of Columbus Municipality 2018 Historic Preservation General Economic Development City Code Section 48-5-7.2 Columbus, Georgia Property Tax Freeze (not specified) $336,834 $0 $336,834 (none) https://www.columbusga.gov/portals/finance/accounting-resources/ACFR_FY18.pdf 1311 Georgia GA City of Columbus Municipality 2018 Conservation Use Valuation Assessment General Economic Development City Code Section 48-5-7.4 Columbus, Georgia Property Tax (not specified) (not specified) $450,328 $0 $450,328 (none) https://www.columbusga.gov/portals/finance/accounting-resources/ACFR_FY18.pdf 1312 Georgia GA City of Columbus Municipality 2018 Industrial Revenue Bond Program General Economic Development City Ordinance #72-76 as authorized by Senate Bill 120 Columbus, Georgia Property Tax Industrial revenue bonds (not specified) $7,918,374 $0 $7,918,374 (none) https://www.columbusga.gov/portals/finance/accounting-resources/ACFR_FY18.pdf 1313 Georgia GA City of Savannah Municipality 2018 Enterprise Zones Job Creation/Retention Official Code of Georgia Annotated 36-88-1 City of Savannah Property Tax Tax Exemption (not specified) $240,016 $0 $240,016 (none) https://www.savannahga.gov/DocumentCenter/Index/167 1314 Georgia GA Cobb County County 2018 Genuine Parts 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. $197,936 $0 $197,936 entered into by Development Authority of Cobb County https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports 1315 Georgia GA Cobb County County 2018 Akers 76 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. $232,606 $0 $232,606 entered into by Development Authority of Cobb County https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports 1316 Georgia GA Cobb County County 2018 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. $282,076 $0 $282,076 entered into by Development Authority of Cobb County https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports 1317 Georgia GA Cobb County County 2018 Highwoods Reality 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. $379,804 $0 $379,804 entered into by Development Authority of Cobb County https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports 1318 Georgia GA Cobb County County 2018 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. $523,095 $0 $523,095 entered into by Development Authority of Cobb County https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports 1319 Georgia GA Cobb County Board of Education School District 2018 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. $812,457 $0 $812,457 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 1320 Georgia GA Cobb County Board of Education School District 2018 Genuine Parts 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. $291,170 $0 $291,170 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 1321 Georgia GA Cobb County Board of Education School District 2018 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. $321,185 $0 $321,185 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 1322 Georgia GA Cobb County Board of Education School District 2018 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. $435,025 $0 $435,025 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 1323 Georgia GA DeKalb County County 2018 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. $4,058,126 $0 $4,058,126 (none) https://www.dekalbcountyga.gov/finance/financial-reports 1324 Georgia GA DeKalb County Board of Education School District 2018 Various Property Tax Abatement Agreements General Economic Development (not specified) DeKalb County Property Tax (not specified) (not specified) $3,829,492 $0 $3,829,492 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. https://www.dekalbschoolsga.org/leadership/ 1325 Georgia GA Fulton County County 2018 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 $719,000 $0 $719,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1326 Georgia GA Fulton County County 2018 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. $230,000 $0 $230,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1327 Georgia GA Fulton County County 2018 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 $9,103,000 $0 $9,103,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1328 Georgia GA Fulton County County 2018 Various Agreements by City of Alpharetta (not specified) (not specified) City of Alpharetta, Georgia Property Tax (not specified) (not specified) $85,000 $0 $85,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1329 Georgia GA Fulton County County 2018 Various Agreements by City of Sandy Springs (not specified) (not specified) City of Sandy Springs, Georgia Property Tax (not specified) (not specified) $208,000 $0 $208,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1330 Georgia GA Fulton County County 2018 Various Agreements by City of Atlanta (not specified) (not specified) City of Atlanta, Georgia Property Tax (not specified) (not specified) $776,000 $0 $776,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1331 Georgia GA Fulton County Board of Education School District 2018 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) $4,832,479 $0 $4,832,479 Entered into by county/town/city Development Authority. https://www.fultonschools.org/Page/2989 1332 Georgia GA Gwinnett County County 2018 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. $1,158,229 $0 $1,158,229 entered into by Gwinnett County Development Authority https://www.gwinnettcounty.com/web/gwinnett/home/citizenfinanceguide/financialdocuments/comprehensiveannualfinancialreports 1333 Georgia GA Marietta Board of Education School District 2018 (not specified) General Economic Development (not specified) City of Marietta Real Property Tax (not specified) (N/A - performance-based) $684,350 $0 $684,350 (none) 1334 Hawaii HI City and County of Honolulu City/County 2018 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 $8,806 $0 $8,806 (none) https://www.honolulu.gov/budget/budget-acfr.html 1585 Hawaii HI City and County of Honolulu City/County 2018 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 $60,000 $0 $60,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1586 Hawaii HI City and County of Honolulu City/County 2018 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 $11,369,000 $0 $11,369,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1587 Hawaii HI City and County of Honolulu City/County 2018 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 $291,000 $0 $291,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1588 Hawaii HI City and County of Honolulu City/County 2018 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 $3,089,000 $0 $3,089,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1589 Hawaii HI City and County of Honolulu City/County 2018 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 $877,000 $0 $877,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1590 Hawaii HI Hawaii County County 2018 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) $19,200 $0 $19,200 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1591 Hawaii HI Hawaii County County 2018 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) $29,138,884 $0 $29,138,884 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1592 Hawaii HI Hawaii County County 2018 Enterprise Zone General Economic Development Section 19-89.3 of the Hawaii County Statutory Code Hawaii County Property Tax Tax Exemption (not specified) $9,979 $0 $9,979 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1593 Hawaii HI Hawaii County County 2018 Historic Residential Dedication Historic Preservation Section 19-89 of the Hawaii County Statutory Code Hawaii County Property Tax Tax Exemption (not specified) $251,466 $0 $251,466 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1594 Hawaii HI Hawaii County County 2018 Low & Moderare Income Housing Housing Section 19-87 of the Hawaii County Statutory Code Hawaii County Property Tax Tax Exemption (not specified) $533,616 $0 $533,616 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1595 Hawaii HI Kaua'i County County 2018 Other Abatements (not specified) (not specified) Kaua'I County Property Tax (not specified) (not specified) $104,173 $0 $104,173 (none) https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports 1596 Hawaii HI Kaua'i County County 2018 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) $8,379,957 $0 $8,379,957 (none) https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports 1597 Hawaii HI Kaua'i County County 2018 Historic Property Dedication Exemption Historic Preservation Section 5A-11.20 of the K.C.C Kaua'I County Property Tax Tax Abatement (not specified) $241,427 $0 $241,427 (none) https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports 1598 Hawaii HI Kaua'i County County 2018 Low/Moderate Income Housing Exemption Housing Section 5A-11.20 of the K.C.C Kaua'I County Property Tax Tax Abatement (not specified) $569,021 $0 $569,021 (none) https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports 1599 Hawaii HI Maui County County 2018 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) $5,400,000 $0 $5,400,000 (none) https://www.mauicounty.gov/1827/Annual-Comprehensive-Financial-Report-AC 1600 Idaho ID Bannock County County 2018 Various Property Tax Abatement Agreements General Economic Development Idaho Code 63-602NN Bannock County Property Tax Reduction in assessed value (not specified) $544,885 $0 $544,885 Agreements include Amy's Kitchen, Western States, and ON Semiconductors https://www.bannockcounty.us/auditor/ 1671 Idaho ID Idaho State 2018 Tax Reimbursement Incentives Job Creation/Retention Idaho Code Section 67-4737 State of Idaho Business Entity Income Tax; Sales Tax; Payroll Taxes Tax Credit (N/A - performance-based) $417,533 $0 $417,533 (none) https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx 1672 Idaho ID Idaho State 2018 Idaho Business Advantage Job Creation/Retention Idaho Code Sections 63-4402 through 63-4409 State of Idaho Sales Tax Tax Credit Full amount of the credit shall be subject to recapture by the commission $1,122,169 $0 $1,122,169 (none) https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx 1673 Idaho ID Idaho State 2018 Sales Tax Rebate Retail development Idaho Code Section 63-3641 State of Idaho Sales Tax Tax Rebate (not specified) $3,041,377 $0 $3,041,377 (none) https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx 1674 Idaho ID Idaho State 2018 Broadband Income Tax Credit Technology (ICT) Idaho Code Section 63-3029I State of Idaho Income Tax Tax Credit 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 $3,915,125 $0 $3,915,125 (none) https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx 1675 Idaho ID Independent School District No. 1 School District 2018 Property Tax Abatement Agreements Manufacturing development Idaho Code ¬ß 63-602NN Nez Perce County, Idaho Property Tax Reduction in assessed value (not specified) $299,090 $0 $299,090 (none) 1676 Idaho ID Pocatello-Chubbuck School District #25 School District 2018 Various Tax Abatement Agreements Business attraction/retention/expansion Idaho Code 63-602NN Pocatello-Chubbuck School District #25, Idaho Property Tax Tax Exemption (not specified) $1,260,000 $0 $1,260,000 See ACFR for recipient names https://www.sd25.us/district/idaho-transparency-laws 1677 Illinois IL Alsip Hazelgreen & Oak Lawn Elementary School District School District 2018 Cook County Economic Incentives General Economic Development (not specified) Cook County, IL Property Tax (not specified) (not specified) $1,400,000 $0 $1,400,000 (none) 1796 Illinois IL Chicago Public Schools School District 2018 Class 6b-7a-7b-9 Abatements General Economic Development (not specified) Cook County, IL Property Tax Tax Exemption (not specified) $34,900,000 $0 $34,900,000 (none) https://www.cps.edu/about/finance/annual-financial-report/ 1797 Illinois IL City of Aurora Municipality 2018 Various Property Tax Rebates (healthcare information technology and supply company) General Economic Development (not specified) City of Aurora Property Tax Tax Rebate Yes $29,753 $0 $29,753 The rebate is subject to recapture, in whole or in part, if the company does not employ a minimum of 45 persons and maintain operations until January 1, 2020. https://www.aurora-il.org/Archive.aspx?AMID=55 1798 Illinois IL City of Benton Municipality 2018 Tax Increment Financing General Economic Development (not specified) Benton Property Tax (not specified) (not specified) $123,748 $0 $123,748 (none) 1799 Illinois IL City of Bolingbrook Municipality 2018 TIF - Weber Rd. General Economic Development (not specified) Bolingbrook Property Tax (not specified) (not specified) $5,111,692 $0 $5,111,692 (none) 1800 Illinois IL City of Bolingbrook Municipality 2018 TIF - Weber Rd. General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) $1,564,832 $0 $1,564,832 (none) 1801 Illinois IL City of Chicago Municipality 2018 Tax Reimbursement Payment Agreement with Boeing Business attraction/retention/expansion (not specified) City of Chicago Real Estate Taxes Reimbursement Agreement termination; repayment $1,900,000 $0 $1,900,000 (none) https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html 1802 Illinois IL City of Chicago Municipality 2018 Tax Increment Financing (TIF) General Economic Development (TIF) Tax Increment Allocation Redevelopment Act, 65 ILCS 5/11-7 4.4-1 City of Chicago Property Tax - TIF Tax Increment Financing (TIF) (N/A - TIF) $95,400,000 $0 $95,400,000 (none) https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html 1803 Illinois IL City of Chicago Municipality 2018 Various Cook County Tax Abatement Programs Construction/rehabilitation (not specified) County of Cook (Cook County) Property Tax Reduction of assessed value (not specified) $13,200,000 $0 $13,200,000 (none) https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html 1804 Illinois IL City of Joliet Municipality 2018 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) $66,343 $0 $66,343 (none) https://www.joliet.gov/government/departments/finance 1805 Illinois IL City of Joliet Municipality 2018 Racetrack Amusement Tax Rebate General Economic Development Illinois Compiled Statutes City of Joliet Amusement Tax Tax Rebate (not specified) $111,776 $0 $111,776 (none) https://www.joliet.gov/government/departments/finance 1806 Illinois IL City of Joliet Municipality 2018 Tax Increment Financing (TIF) General Economic Development Illinois Tax Increment Redevelopment Allocation Act City of Joliet Property Tax Tax Increment Financing (TIF) (not specified) $440,717 $0 $440,717 (none) https://www.joliet.gov/government/departments/finance 1807 Illinois IL City of Joliet Municipality 2018 Sales Tax Rebate General Economic Development Illinois Compiled Statutes (Economic Incentive Agreements) City of Joliet Sales Tax Tax Rebate (not specified) $625,748 $0 $625,748 (none) https://www.joliet.gov/government/departments/finance 1808 Illinois IL City of Ridgway Municipality 2018 Tax Increment Financing (TIF) (not specified) (not specified) Ridgway (not specified) (not specified) (not specified) $172,830 $0 $172,830 (none) 1809 Illinois IL Cook County County 2018 Various Property Tax Incentives Construction/rehabilitation (not specified) Cook County, Illinois Property Tax Reduction in assessed value (not specified) $11,400,000 $0 $11,400,000 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 1810 Illinois IL Edwardsville Community Unit School District 7 School District 2018 Enterprise Zones General Economic Development (not specified) Madison County/Edwardsville/Pontoon Beach IL Property Tax (not specified) (not specified) $231,600 $0 $231,600 (none) 1811 Illinois IL Illinois State 2018 Economic Development for a Growing Economy (EDGE) Business attraction/retention/expansion 35 ILCS 10 State of Illinois Corporate or Individual 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. $187,900,000 $0 $187,900,000 (none) http://www.auditor.illinois.gov/audit-reports/Comptroller-Internal-Controls-and-Compliance.asp 1812 Illinois IL Illinois State 2018 Angel Investment Tax Credits Job Creation/Retention 35 ILCS 5 State of Illinois Corporate or Individual 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. $7,500,000 $0 $7,500,000 (none) http://www.auditor.illinois.gov/audit-reports/Comptroller-Internal-Controls-and-Compliance.asp 1813 Illinois IL Paris-Union School District 95 School District 2018 Property Tax Abatement General Economic Development (not specified) Paris, IL Property Tax (not specified) (not specified) $264,149 $0 $264,149 (none) 1814 Illinois IL Sherrard Community Unit School District 200 School District 2018 Property Tax Abatement General Economic Development (not specified) Mercer County, IL Property Tax (not specified) (not specified) $121,047 $0 $121,047 (none) 1815 Illinois IL Wilmington Community Unit School District 209U School District 2018 Property Tax Abatement General Economic Development (not specified) Wilmington, IL Property Tax (not specified) (not specified) $194,208 $0 $194,208 (none) 1816 Indiana IN Allen County County 2018 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 $764,000 $0 $764,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2102 Indiana IN Allen County County 2018 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 $1,170,000 $0 $1,170,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2103 Indiana IN Allen County County 2018 County TIF Commitments TIF (not specified) Allen County Property Tax Tax Increment Financing (TIF) (not specified) $7,000 $0 $7,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2104 Indiana IN Allen County County 2018 Various agreements entered into by City of Leo-Cedarville General Economic Development Indiana Code (IC) 6-1.1-12.1-18 Fort Wayne, IN Property Tax (not specified) (not specified) $1,000 $0 $1,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2105 Indiana IN Allen County County 2018 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) $3,000 $0 $3,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2106 Indiana IN Allen County County 2018 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) $6,000 $0 $6,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2107 Indiana IN Allen County County 2018 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) $56,000 $0 $56,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2108 Indiana IN Allen County County 2018 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) $151,000 $0 $151,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2109 Indiana IN Allen County County 2018 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) $1,071,000 $0 $1,071,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2110 Indiana IN Allen County County 2018 Allen County Library Abatements from various jurisdictions General Economic Development (not specified) Various, see ACFR Property Tax (not specified) (not specified) $1,154,074 $0 $1,154,074 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2111 Indiana IN City of Fort Wayne Municipality 2018 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. $1,244,806 $0 $1,244,806 (none) https://www.cityoffortwayne.org/controllers-office.html 2112 Indiana IN City of Fort Wayne Municipality 2018 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. $1,809,120 $0 $1,809,120 (none) https://www.cityoffortwayne.org/controllers-office.html 2113 Indiana IN City of Indianapolis Municipality 2018 Vacant Building Abatement General Economic Development I.C. 6-1.1-12.1 City of Indianapolis Real Property Tax Tax Abatement If a company ceases operations or announces the cessation of operations at the facility for which the abatement was granted, termination of the abatement agreement is warranted and 100% clawback is required. $2,000 $0 $2,000 (none) https://www.indy.gov/activity/annual-financial-reports 2114 Indiana IN City of Indianapolis Municipality 2018 Real Property Tax Abatement General Economic Development I.C. 6-1.1-12.1 City of Indianapolis Real Property Tax Tax Abatement (not specified) $1,294,000 $0 $1,294,000 (none) https://www.indy.gov/activity/annual-financial-reports 2115 Indiana IN City of Indianapolis Municipality 2018 Personal Property Tax Abatement Manufacturing development I.C. 6-1.1-12.1 City of Indianapolis Personal Property Tax Tax Abatement (not specified) $2,819,000 $0 $2,819,000 (none) https://www.indy.gov/activity/annual-financial-reports 2116 Indiana IN City of South Bend Municipality 2018 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) $1,332,504 $0 $1,332,504 (none) http://docs.southbendin.gov/WebLink/Browse.aspx?dbid=0&startid=6603&row=1&cr=1 2117 Indiana IN Indiana State 2018 Neighborhood Assistance Program Credit Community development Indiana Code 6-3.1-9 State of Indiana Adjusted Gross Income Tax; Financial Institutions Tax; Tax Credit (no provisions for recapture) $2,089,000 $0 $2,089,000 (none) https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2118 Indiana IN Indiana State 2018 Venture Capital Investment Credit Entrepreneurship/innovation Indiana Code 6-3.1-24 State of Indiana Adjusted Gross Income Tax; Financial Institutions Tax; Insurance Premiums Tax; State Gross 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. $5,230,000 $0 $5,230,000 (none) https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2119 Indiana IN Indiana State 2018 Hoosier Business Investment Credit Job Creation/Retention Indiana Code 6-3.1-26 State of Indiana Adjusted Gross Income Tax; Financial Institutions Tax; Insurance Premiums 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. $5,355,000 $0 $5,355,000 (none) https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2120 Indiana IN Indiana State 2018 Coal Gasification Technology Investment Credit Job Creation/Retention Indiana Code 6-3.1-29 State of Indiana Adjusted Gross Income Tax; Financial Institutions Tax; Insurance Premiums 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. $15,699,000 $0 $15,699,000 (none) https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2121 Indiana IN Indiana State 2018 Economic Development for a Growing Economy (EDGE) Credit Job Creation/Retention Indiana Code 6-3.1-13 State of Indiana Adjusted Gross Income Tax; Financial Institutions Tax; Insurance Premiums 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. $55,726,000 $0 $55,726,000 (none) https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2122 Indiana IN Indiana State 2018 Industrial Recovery Credit Redevelopment/revitalization Indiana Code 6-3.1-11 State of Indiana Adjusted Gross Income Tax; Financial Institutions Tax; Insurance Premiums 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. $2,061,000 $0 $2,061,000 (none) https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2123 Indiana IN Indiana State 2018 Research Expense Credit Research and development Indiana Code 6-3.1-4 State of Indiana Adjusted Gross 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. $59,616,000 $0 $59,616,000 (none) https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2124 Indiana IN Marion County County 2018 Vacant Building Abatement Job Creation/Retention IC 6-1.1-12.1 City of Indianapolis Real Property Tax Tax Abatement (not specified) $1,075 $0 $1,075 Agreements entered into by the City of Indianpois https://www.indy.gov/activity/annual-financial-reports 2125 Indiana IN Marion County County 2018 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) $1,535,681 $0 $1,535,681 Agreements entered into by the City of Indianpois https://www.indy.gov/activity/annual-financial-reports 2126 Indiana IN Marion County County 2018 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) $654,547 $0 $654,547 Agreements entered into by the City of Indianpois https://www.indy.gov/activity/annual-financial-reports 2127 Iowa IA Black Hawk County County 2018 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) $416,237 $0 $416,237 Includes agreements with Cedar Falls, Evansdale, Hudson, and Waterloo https://www.blackhawkcounty.iowa.gov/687/Comprehensive-Annual-Financial-Reports-a 2480 Iowa IA Cedar Rapids Community School District School district 2018 Passive Tax Abatemetnts:Urban Renewal and Economic Development Projects General Economic Development (not specified) Cedar Rapids IA; Marion, IA; Hiawatha, IA Property Tax (not specified) (not specified) $834,541 $240,744 $593,797 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/ 2481 Iowa IA City of Ankeny Municipality 2018 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) $314,976 $0 $314,976 (none) https://www.ankenyiowa.gov/our-city/departments/finance/annual-financial-reports 2482 Iowa IA City of Ankeny Municipality 2018 Urban Revitalization Tax Exemptions Program Redevelopment/revitalization Chapter 404 of the Code of Iowa Ankeny Property Tax Tax Exemption (not specified) $3,550 $0 $3,550 (none) https://www.ankenyiowa.gov/our-city/departments/finance/annual-financial-reports 2483 Iowa IA City of Cedar Rapids Municipality 2018 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) $898,185 $0 $898,185 City provides rebate after developers meet the terms of the agreements https://cedar-rapids.org/local_government/departments_a_-_f/finance/cafr.php 2484 Iowa IA City of Davenport Municipality 2018 Economic Development Hotel/Motel Tax Refund General Economic Development (not specified) Davenport, Iowa (not specified) (not specified) (not specified) $459,000 $0 $459,000 (none) https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports 2485 Iowa IA City of Davenport Municipality 2018 Urban renewal (local option sales tax) General Economic Development Chapter 423B of the Code of Iowa Davenport Sales Tax Tax Increment Financing (TIF) (not specified) $112,000 $0 $112,000 (none) https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports 2486 Iowa IA City of Davenport Municipality 2018 Urban renewal and economic development (property tax) General Economic Development Chapter 423B of the Code of Iowa Davenport Sales Tax Tax Rebate (not specified) $2,716,000 $0 $2,716,000 (none) https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports 2487 Iowa IA City of Des Moines Municipality 2018 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 $4,000,692 $0 $4,000,692 (none) https://www.dsm.city/departments/finance/cafr.php 2488 Iowa IA City of Sioux City Municipality 2018 Enterprise Zones General Economic Development Chapters 15E of the Code of Iowa Sioux City Property Tax Tax Exemption (no provisions for recapture) $36,761 $0 $36,761 (none) https://www.sioux-city.org/government/departments-a-f/finance/accounting 2489 Iowa IA City of Sioux City Municipality 2018 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) $461,405 $0 $461,405 (none) https://www.sioux-city.org/government/departments-a-f/finance/accounting 2490 Iowa IA Davenport Community School District School district 2018 Urban Renewal and Economic Development Projects General Economic Development (not specified) Blue Grass IA; Davenport, IA; Walcott IA Property Tax (not specified) (not specified) $615,307 $256,931 $358,376 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/ 2491 Iowa IA Des Moines Independent Community School District School district 2018 Passive Tax Abatemetnts:Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Des Moines; City of Pleasant Hill; City of Windsor Heights Property Tax (not specified) (not specified) $4,837,660 $1,648,551 $3,189,109 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. For the year ended June 30, 2017, this reimbursement amounted to $1,392,078. https://www.dmschools.org/departments/business-finance/financial-reports/annual-comprehensive-financial-report/ 2492 Iowa IA Iowa State 2018 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; Tax refund (N/A - by qualification) $8,962,000 $0 $8,962,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2493 Iowa IA Iowa State 2018 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 Agreement termination $5,045,000 $0 $5,045,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2494 Iowa IA Iowa State 2018 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 (N/A - performance-based) $3,574,000 $0 $3,574,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2495 Iowa IA Iowa State 2018 Targeted Jobs Tax Credit from Withholding General Economic Development Iowa Code section 403.19A State of Iowa Income Tax Tax Credit Agreement termination $4,549,000 $0 $4,549,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2496 Iowa IA Iowa State 2018 Enterprise Zone (EZ) Program General Economic Development (EZ) Iowa Code section 15E.191 through 15E.196 State of Iowa Withholding, Sales and Use Tax, Income Tax, franchise, insurance premium, moneys and credits Tax Credit; tax refund (N/A - by qualification) $12,161,000 $0 $12,161,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2497 Iowa IA Iowa State 2018 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 (N/A - performance-based) $58,501,000 $0 $58,501,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2498 Iowa IA Iowa State 2018 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; tax refund (N/A - performance-based) $39,605,000 $0 $39,605,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2499 Iowa IA Iowa State 2018 Accelerated Career Education Program Workforce development Iowa Code chapter 206G State of Iowa Withholding Tax Tax Credit (not specified) $4,187,000 $0 $4,187,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2500 Iowa IA Iowa State 2018 Iowa Industrial New Jobs Training Program Workforce development Iowa Code chapter 260E State of Iowa Withholding Taxes Tax Credit (N/A - by qualification) $34,715,000 $0 $34,715,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2501 Iowa IA Iowa City Community School District School district 2018 Urban Renewal and Economic Development Projects General Economic Development (not specified) Coralville IA; North Liberty IA; Iowa City, IA; Cty of Universal Heights, IA Property Tax (not specified) (not specified) $804,698 $372,722 $431,976 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. For the year ended June 30, 2017, this reimbursement amounted to $259,586. https://www.iowacityschools.org/Page/13427 2502 Iowa IA Johnson County County 2018 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) $602,805 $0 $602,805 Includes agreements with Tiffin, Solon, Coralville, Lone Tree, North Liberty, and Oxford https://www.johnsoncountyiowa.gov/finance/audit-financial-reports 2503 Iowa IA Linn County County 2018 Passive Tax Abatements: Urban renewal and economic development projects of other entities General Economic Development (not specified) Multiple Property Tax (not specified) (not specified) $1,199,252 $0 $1,199,252 Includes agreements entered into by Cedar Rapids, Central City, Hiawatha, Lisbon, Marion https://www.linncountyiowa.gov/Archive.aspx?AMID=36 2504 Iowa IA Polk County County 2018 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) $713,331 $0 $713,331 (none) https://www.polkcountyiowa.gov/county-auditor/central-accounting/comprehesive-annual-financial-report/ 2505 Iowa IA Polk County County 2018 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) $3,684,529 $0 $3,684,529 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/ 2506 Iowa IA Scott County County 2018 Passive Tax Abatements: Urban renewal and economic development projects of other entities General Economic Development (not specified) Multiple Property Tax (not specified) (not specified) $1,205,122 $0 $1,205,122 Includes agreements entered into by Bettendorf, Davenport, LeClaire, Princeton, and walcott https://www.scottcountyiowa.gov/administration/annual-comprehensive-financial-reports 2507 Iowa IA Sioux City Community School District School district 2018 Urban Renewal and Economic Development Projects General Economic Development (not specified) Sioux City IA Property Tax (not specified) (not specified) $55,491 $21,558 $33,933 (none) https://www.siouxcityschools.org/departments/finance/comprehensive-annual-financial-reports/ 2508 Kansas KS Blue Valley Unified School District 229 School District 2018 Tax Increment Financing (TIF) General Economic Development (not specified) City of Overland Park, Kansas Property Tax Reduction in assessed value (not specified) $1,485,544 $0 $1,485,544 CAFR Provides breakdown by named recipients https://www.bluevalleyk12.org/Page/34299 3039 Kansas KS City of Olathe Municipality 2018 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) $4,835,027 $0 $4,835,027 CAFR notes specific agreements https://www.olatheks.org/government/finance-services/financial-reports 3040 Kansas KS City of Olathe Municipality 2018 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 3041 Kansas KS City of Overland Park Municipality 2018 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 $1,426,067 $0 $1,426,067 CAFR includes names of companies, project descirptions, commitments, and amount of taxes abated. https://www.opkansas.org/city-government/departments/finance-administration/ 3042 Kansas KS City of Overland Park Municipality 2018 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) $545,793 $0 $545,793 (none) https://www.opkansas.org/city-government/departments/finance-administration/ 3043 Kansas KS City of Overland Park Municipality 2018 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) $490,513 $0 $490,513 (none) https://www.opkansas.org/city-government/departments/finance-administration/ 3044 Kansas KS City of Topeka Municipality 2018 Neighborhood Revitalization Program General Economic Development K.S.A. 12-117 Shawnee, County, KS Property Tax Tax Abatement (not specified) $6,329,005 $0 $6,329,005 (none) https://www.topeka.org/finance/financial-reports/annual-reports/ 3045 Kansas KS City of Topeka Municipality 2018 Neighborhood Revitalization Program Housing Section 13 of Article 11 of the Kansas Constitution City of Topeka Property Tax Tax rebate (not specified) $859,331 $0 $859,331 (none) https://www.topeka.org/finance/financial-reports/annual-reports/ 3046 Kansas KS City of Wichita Municipality 2018 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. $4,400,000 $0 $4,400,000 (none) https://www.smsd.org/about/budget-finance 3047 Kansas KS City of Wichita Municipality 2018 Community Improvements Districts (CID) Program Community development Community Improvement District Act City of Wichita Sales Tax Tax diversion (not specified) $1,084,544 $0 $1,084,544 (none) https://www.smsd.org/about/budget-finance 3048 Kansas KS City of Wichita Municipality 2018 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. $271,000 $0 $271,000 (none) https://www.smsd.org/about/budget-finance 3049 Kansas KS Johnson County County 2018 industrial and office development General Economic Development (not specified) Multiple cities Property Tax Tax abatement (not specified) $4,311,101 $0 $4,311,101 CAFR includes city-specific details about taxes abated by other jurisdictions https://www.jocogov.org/department/financial-management-and-administration/accounting-and-reports 3050 Kansas KS Johnson County County 2018 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) $60,161 $0 $60,161 (none) https://www.jocogov.org/department/financial-management-and-administration/accounting-and-reports 3051 Kansas KS Kansas State 2018 Industrial Revenue Bond: McPherson County General Economic Development (not specified) McPherson County Property Tax (not specified) (not specified) $112,900,000 $0 $112,900,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3052 Kansas KS Kansas State 2018 STAR Bonds Redevelopment/revitalization K.S.A. 12-17,160 through 12-17,179 State of Kansas Sales Tax Bond (not specified) $25,560,000 $0 $25,560,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3053 Kansas KS Kansas State 2018 Economic development agreements: Brown County General Economic Development (not specified) Brown County Property Tax (not specified) (not specified) $6,200,000 $0 $6,200,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3054 Kansas KS Kansas State 2018 Industrial Revenue Bond: Montgomery County General Economic Development (not specified) Montgomery County Property Tax (not specified) (not specified) $5,800,000 $0 $5,800,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3055 Kansas KS Kansas State 2018 Economic development agreements: Brown County General Economic Development (not specified) Brown County Property Tax (not specified) (not specified) $2,500,000 $0 $2,500,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3056 Kansas KS Kansas State 2018 Industrial Revenue Bond: Johnson County General Economic Development (not specified) Johnson County Property Tax (not specified) (not specified) $2,500,000 $0 $2,500,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3057 Kansas KS Kansas State 2018 Economic development agreements: Montgomery County General Economic Development (not specified) Montgomery County Property Tax (not specified) (not specified) $1,900,000 $0 $1,900,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3058 Kansas KS Kansas State 2018 Industrial Revenue Bond Program: Sedwig County General Economic Development (not specified) Sedgwick County Property Tax (not specified) (not specified) $1,000,000 $0 $1,000,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3059 Kansas KS Kansas City Municipality 2018 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) $1,982,371 $0 $1,982,371 CAFR is published jointly by Kansas City and Wyandotte County https://www.wycokck.org/Departments/Finance/Accounting 3060 Kansas KS Olathe Unified School District 233 School District 2018 Various Tax Abatement Agreements Business attraction/retention/expansion (not specified) Cities of Olathe, Kansas, and Lenexa, Kansas Property Tax Tax reduction (not specified) $1,664,348 $0 $1,664,348 (none) https://www.olatheschools.org/Page/8989 3061 Kansas KS Sedgwick County County 2018 Exempt Industrial Revenue Bonds (IRB) General Economic Development Kansas Statutes Annotated 79-213 Sedwig County Property Tax Tax Exemption (not specified) $4,575,266 $0 $4,575,266 (none) https://www.sedgwickcounty.org/finance/financial-reports/annual-comprehensive-financial-reports/ 3062 Kansas KS Sedgwick County County 2018 Economic Development Exemptions (EDX) General Economic Development Article 11, Section 13 Sedwig County Property Tax Tax Exemption (not specified) $293,409 $0 $293,409 (none) https://www.sedgwickcounty.org/finance/financial-reports/annual-comprehensive-financial-reports/ 3063 Kansas KS Shawnee County County 2018 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) $2,438,635 $0 $2,438,635 (none) https://www.snco.us/clerk/budgets.asp 3064 Kansas KS Shawnee County County 2018 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 $1,008,029 $0 $1,008,029 Program established by City of Topeka, county is reporting passive loss https://www.snco.us/clerk/budgets.asp 3065 Kansas KS Shawnee Mission Unified School District 512 School District 2018 Tax Increment Financing (TIF) General Economic Development (TIF) (not specified) City of Lenexa, Kansas Property Tax Reduction in assessed value (not specified) $2,499,206 $0 $2,499,206 (none) https://www.smsd.org/about/budget-finance 3066 Kansas KS Shawnee Mission Unified School District 512 School District 2018 Tax Increment Financing (TIF) General Economic Development (TIF) (not specified) City of Merriam, Kansas Property Tax Reduction in assessed value (not specified) $1,262,464 $0 $1,262,464 (none) https://www.smsd.org/about/budget-finance 3067 Kansas KS Shawnee Mission Unified School District 512 School District 2018 Tax Increment Financing (TIF) General Economic Development (TIF) (not specified) City of Roeland Park, Kansas Property Tax Reduction in assessed value (not specified) $429,503 $0 $429,503 (none) https://www.smsd.org/about/budget-finance 3068 Kansas KS Shawnee Mission Unified School District 512 School District 2018 Tax Increment Financing (TIF) General Economic Development (TIF) (not specified) City of Overland Park, Kansas Property Tax Reduction in assessed value (not specified) $377,404 $0 $377,404 (none) https://www.smsd.org/about/budget-finance 3069 Kansas KS Shawnee Mission Unified School District 512 School District 2018 Industrial Revenue Bond (IRB) Industrial development (not specified) City of Lenexa, Kansas Property Tax Reduction in assessed value (not specified) $142,558 $0 $142,558 (none) https://www.smsd.org/about/budget-finance 3070 Kansas KS Shawnee Mission Unified School District 512 School District 2018 Tax Increment Financing (TIF) General Economic Development (TIF) (not specified) City of Prairie Village, Kansas Property Tax Reduction in assessed value (not specified) $114,409 $0 $114,409 (none) https://www.smsd.org/about/budget-finance 3071 Kansas KS Shawnee Mission Unified School District 512 School District 2018 Tax Increment Financing (TIF) General Economic Development (TIF) (not specified) City of Shawnee, Kansas Property Tax Reduction in assessed value (not specified) $95,837 $0 $95,837 (none) https://www.smsd.org/about/budget-finance 3072 Kansas KS Shawnee Mission Unified School District 512 School District 2018 Tax Increment Financing (TIF) General Economic Development (TIF) (not specified) City of Westwood, Kansas Property Tax Reduction in assessed value (not specified) $88,666 $0 $88,666 (none) https://www.smsd.org/about/budget-finance 3073 Kansas KS Shawnee Mission Unified School District 512 School District 2018 Industrial Revenue Bond (IRB) Industrial development (not specified) City of Shawnee, Kansas Property Tax Reduction in assessed value (not specified) $66,601 $0 $66,601 (none) https://www.smsd.org/about/budget-finance 3074 Kansas KS Shawnee Mission Unified School District 512 School District 2018 Industrial Revenue Bond (IRB) Industrial development (not specified) City of Westwood, Kansas Property Tax Reduction in assessed value (not specified) $21,953 $0 $21,953 (none) https://www.smsd.org/about/budget-finance 3075 Kansas KS Shawnee Mission Unified School District 512 School District 2018 Tax Increment Financing (TIF) General Economic Development (TIF) (not specified) City of Mission, Kansas Property Tax Reduction in assessed value (not specified) $15,440 $0 $15,440 (none) https://www.smsd.org/about/budget-finance 3076 Kansas KS Topeka Public Schools Unified School District 501 School District 2018 Industrial Revenue Bond (IRB) Industrial development (not specified) City of Topeka and Shawnee County, Kansas Property Tax Tax Rebate (not specified) $764,151 $0 $764,151 (none) https://www.smsd.org/about/budget-finance 3077 Kansas KS Topeka Public Schools Unified School District 501 School District 2018 NRA Property Tax Rebate Business attraction/retention/expansion (not specified) City of Topeka and Shawnee County, Kansas Property Tax Tax Rebate (not specified) $217,650 $0 $217,650 (none) https://www.smsd.org/about/budget-finance 3078 Kansas KS Wichita Unified School District 259 School District 2018 Various Tax Abatement Agreements (not specified) (not specified) Sedgwich County, Kansas Property Tax Tax Abatement (not specified) $2,183,313 $0 $2,183,313 (none) https://www.usd259.org/Page/2475 3079 Kansas KS Wichita Unified School District 259 School District 2018 Various Tax Abatement Agreements (not specified) (not specified) City of Wichita, Kansas Property Tax Tax Abatement (not specified) $1,823,117 $0 $1,823,117 (none) https://www.usd259.org/Page/2475 3080 Kansas KS Wichita Unified School District 259 School District 2018 Various Tax Abatement Agreements (not specified) (not specified) Park City, Kansas Property Tax Tax Abatement (not specified) $529,676 $0 $529,676 (none) https://www.usd259.org/Page/2475 3081 Kansas KS Wichita Unified School District 259 School District 2018 Various Tax Abatement Agreements (not specified) (not specified) City of Kechi, Kansas Property Tax Tax Abatement (not specified) $20,316 $0 $20,316 (none) https://www.usd259.org/Page/2475 3082 Kansas KS Wichita Unified School District 259 School District 2018 Various Tax Abatement Agreements (not specified) (not specified) City of Bel Aire, Kansas Property Tax Tax Abatement (not specified) $6,953 $0 $6,953 (none) https://www.usd259.org/Page/2475 3083 Kansas KS Wyandotte County County 2018 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) $2,786,547 $0 $2,786,547 CAFR is published jointly by Kansas City and Wyandotte County https://www.wycokck.org/Departments/Finance/Accounting 3084 Kentucky KY Boone County County 2018 Boone County Occupational License Fee Credit General Economic Development Boone County Fiscal Court. Boone County Payroll Tax Abatement yes $29,198 $0 $29,198 (none) https://www.boonecountyky.org/departments/finance/audit_reports.php 3297 Kentucky KY Boone County County 2018 Kentucky Business Investment General Economic Development Kentucky Revised Statutes 154.32 Boone County Payroll Tax Abatement yes $34,427 $0 $34,427 (none) https://www.boonecountyky.org/departments/finance/audit_reports.php 3298 Kentucky KY Bullitt County School District School District 2018 Agreement with a Local Distillery (not specified) (not specified) Bullitt County School District, Kentucky Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $848,357 $200,000 $648,357 (none) https://www.bgky.org/finance/archive 3299 Kentucky KY City of Bowling Green Municipality 2018 Historic Moratorium Property Tax Program Construction/rehabilitation (not specified) Bowling Green Property Tax Tax Abatement (not specified) $10,917 $0 $10,917 (none) https://www.bgky.org/finance/archive 3300 Kentucky KY City of Bowling Green Municipality 2018 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. $2,196,373 $0 $2,196,373 (none) https://www.bgky.org/finance/archive 3301 Kentucky KY City of Bowling Green Municipality 2018 Payment in lieu of Taxes (PILOT) General Economic Development (not specified) Bowling Green Property Tax Industrial Revenue bonds (not specified) $152,074 $0 $152,074 (none) https://www.bgky.org/finance/archive 3302 Kentucky KY City of Bowling Green Municipality 2018 Property Tax Annexation Program Construction/rehabilitation (not specified) Bowling Green Property Tax Tax Rebate (not specified) $216 $0 $216 (none) https://www.bgky.org/finance/archive 3303 Kentucky KY City of Bowling Green Municipality 2018 Tax Increment Financing (TIF) Occupational Tax Program General Economic Development (not specified) Bowling Green Occupational Taxes Tax Abatement (no provisions for recapture) $148,483 $0 $148,483 (none) https://www.bgky.org/finance/archive 3304 Kentucky KY City of Covington Municipality 2018 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) $143,771 $0 $143,771 (none) https://www.covingtonky.gov/government/departments/finance/annual-reports 3305 Kentucky KY City of Covington Municipality 2018 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) $91,169 $0 $91,169 (none) https://www.covingtonky.gov/government/departments/finance/annual-reports 3306 Kentucky KY City of Georgetown Municipality 2018 Kentucky Job Retention Program (KJRA) General Economic Development (not specified) City of Georgetown Occupational Liscense Fees (not specified) some, see ACFR $2,626,210 $0 $2,626,210 Toyota Motor Manufactuing 3307 Kentucky KY Kenton County County 2018 Various Property Tax Abatements General Economic Development Section 103.285 of the Kentucky Revised Statutes. Kenton County Property Tax Tax Abatement (not specified) $114,949 $0 $114,949 Breakdown by individual agreement https://www.auditor.ky.gov/Auditreports/Kenton/2018kentonfc-audit.pdf 3308 Kentucky KY Kentucky State 2018 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. 3309 Kentucky KY Kentucky State 2018 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) $25,057,000 $0 $25,057,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3310 Kentucky KY Kentucky State 2018 Kentucky Industrial Development Act Job Creation/Retention KRS 154.26-100 State of Kentucky Income Tax Tax Credit (not specified) $10,113,000 $0 $10,113,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3311 Kentucky KY Kentucky State 2018 Kentucky Industrial Development Act Job Creation/Retention (not specified) State of Kentucky Income Tax Tax Credit (not specified) $5,359,000 $0 $5,359,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3312 Kentucky KY Kentucky State 2018 Kentucky Jobs Development Act Job Creation/Retention KRS 154.24-010 through 154.24-150 State of Kentucky Income Tax Tax Credit (not specified) $6,729,000 $0 $6,729,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3313 Kentucky KY Kentucky State 2018 Kentucky Reinvestment Act Manufacturing development KRS 154.34-090 State of Kentucky Income Tax Tax Credit (not specified) $5,953,000 $0 $5,953,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3314 Kentucky KY Kentucky State 2018 Kentucky Rural Economic Development (KREDA) Job Creation/Retention KRS 154.22-050 State of Kentucky Income Tax Tax Credit (not specified) $21,122,000 $0 $21,122,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3315 Kentucky KY Kentucky State 2018 Kentucky Tourism Development Act Tourism development KRS 148.853, KRS 139.536 State of Kentucky Sales and Use Tax Tax refund (not specified) $6,042,000 $0 $6,042,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3316 Kentucky KY Kentucky State 2018 Other economic incentives General Economic Development multiple State of Kentucky multiple Multiple (no provisions for recapture) $60,211,000 $0 $60,211,000 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 Film Industry Tax Credit, and Knetucky 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 3317 Kentucky KY Kentucky State 2018 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) $28,067,000 $0 $28,067,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3318 Kentucky KY Lexington-Fayette City/County 2018 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) $334,342 $0 $334,342 CAFR notes amounts are for FY 2018 https://www.lexingtonky.gov/departments/accounting 3319 Kentucky KY Lexington-Fayette City/County 2018 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) $21,947 $0 $21,947 CAFR notes amounts are for FY 2018 https://www.lexingtonky.gov/departments/accounting 3320 Kentucky KY Lexington-Fayette City/County 2018 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 2018 https://www.lexingtonky.gov/departments/accounting 3321 Kentucky KY Lexington-Fayette City/County 2018 Kentucky Business Investment Program General Economic Development KRS 154.32 Lexington-Fayette, Kentucky Payroll Tax Tax Increment Financing (TIF) (not specified) $741,182 $0 $741,182 CAFR notes amounts are for FY 2018 https://www.lexingtonky.gov/departments/accounting 3322 Kentucky KY Louisville/Jefferson City/County 2018 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) $7,429,056 $0 $7,429,056 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3323 Kentucky KY Louisville/Jefferson City/County 2018 Manufacturing Tax Moratorium General Economic Development Ordinance 38.20, et seq Louisville-Jefferson, Kentucky Property Tax Tax Abatement (not specified) $114,024 $0 $114,024 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3324 Kentucky KY Louisville/Jefferson City/County 2018 Property Assessment/Reassessment Moratorium General Economic Development Ordinance 154 Louisville-Jefferson, Kentucky Property Tax Tax waiver (not specified) $399,558 $0 $399,558 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3325 Kentucky KY Louisville/Jefferson City/County 2018 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) $5,167,885 $0 $5,167,885 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3326 Kentucky KY Shelby County School District School District 2018 Various agreements (not specified) (not specified) Shelby County, Kentucky Property Tax (not specified) (not specified) $321,035 $321,035 $0 (none) 3327 Kentucky KY Warren County County 2018 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) $165,913 $0 $165,913 (none) 3328 Louisiana LA Allen Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $1,270,595 $0 $1,270,595 (none) 3558 Louisiana LA Ascension Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $43,447,785 $0 $43,447,785 (none) 3559 Louisiana LA Assumption Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $230,000 $0 $230,000 (none) 3560 Louisiana LA Bienville Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $347,028 $0 $347,028 (none) 3561 Louisiana LA Bossier Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $921,126 $0 $921,126 (none) 3562 Louisiana LA Calcasieu Parish County 2018 Industrial Tax Exemption Program (ITEP) - Business General Economic Development (not specified) Calcasieu Parish Property Tax Rebate (no provisions for recapture) $120,034 $0 $120,034 (none) https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports 3563 Louisiana LA Calcasieu Parish County 2018 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) $10,740,344 $0 $10,740,344 (none) https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports 3564 Louisiana LA Calcasieu Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Tax Exemption (not specified) $12,845,000 $0 $12,845,000 (none) https://www.cpsb.org/domain/20 3565 Louisiana LA Cameron Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $5,053,680 $0 $5,053,680 (none) 3566 Louisiana LA City of Alexandria Municipality 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $52,003 $0 $52,003 (none) 3567 Louisiana LA City of Baton Rouge/East Baton Rouge Parish City/County 2018 Restoration Tax Abatement Program (RTA) General Economic Development (not specified) Baton Rouge/East Baton Rouge Parish Property Tax (not specified) (not specified) $493,111 $0 $493,111 (none) https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports 3568 Louisiana LA City of Baton Rouge/East Baton Rouge Parish City/County 2018 Tax Increment Financing (TIF) General Economic Development (not specified) Baton Rouge/East Baton Rouge Parish Property Tax (not specified) (not specified) $2,773,347 $0 $2,773,347 (none) https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports 3569 Louisiana LA City of Baton Rouge/East Baton Rouge Parish City/County 2018 Enterprise Zone (EZ) Program General Economic Development (not specified) Baton Rouge/East Baton Rouge Parish Sales Tax (not specified) (not specified) (none) https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports 3570 Louisiana LA City of Baton Rouge/East Baton Rouge Parish City/County 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $10,570,762 $0 $10,570,762 (none) https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports 3571 Louisiana LA City of Lafayette/Lafayette Parish City/County 2018 Historic Preservation Tax Abatement Program General Economic Development (not specified) Lafayette, Louisiana Property Tax Reduction in increases in assessed value (not specified) $11,869 $0 $11,869 (none) https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports 3572 Louisiana LA City of Lafayette/Lafayette Parish City/County 2018 Payments-in-Lieu-of-Taxes (PILOT) Program General Economic Development (not specified) Lafayette, Louisiana (not specified) Reduction in increases in assessed value (not specified) $534,531 $0 $534,531 (none) https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports 3573 Louisiana LA City of Lafayette/Lafayette Parish City/County 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) Lafayette, Louisiana (not specified) Reduction in increases in assessed value (not specified) $1,589,730 $0 $1,589,730 (none) https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports 3574 Louisiana LA City of New Orleans Municipality 2018 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 $8,815,000 $0 $8,815,000 Provided break down by taxing body https://nola.gov/accounting/#report 3575 Louisiana LA City of Shreveport Municipality 2018 Tax Rebate Incentive Pay (TRIP) Charity/nonprofit/government assistance (not specified) Shreveport Property Tax (not specified) (no provisions for recapture) $36,173 $0 $36,173 (none) https://www.shreveportla.gov/Archive.aspx?AMID=42 3576 Louisiana LA City of Shreveport Municipality 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) Shreveport Property Tax (not specified) (no provisions for recapture) $3,325,151 $0 $3,325,151 (none) https://www.shreveportla.gov/Archive.aspx?AMID=42 3577 Louisiana LA City of Shreveport Municipality 2018 Restoration Tax Abatement Program (RTA) Real estate development (commercial) (not specified) Shreveport Property Tax (not specified) Yes $449,238 $0 $449,238 (none) https://www.shreveportla.gov/Archive.aspx?AMID=42 3578 Louisiana LA DeSoto Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $5,564,137 $0 $5,564,137 (none) 3579 Louisiana LA East Baton Rouge Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Tax Exemption (not specified) $16,900,000 $0 $16,900,000 (none) https://staff.ebrschools.org/divisions/operations/budget-management/ 3580 Louisiana LA Evangeline Parish School Board School District 2018 Industrial Development Board General Economic Development (not specified) Evangeline Parish Schools Property Tax (not specified) (not specified) $597,380 $0 $597,380 (none) 3581 Louisiana LA Evangeline Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $299,665 $0 $299,665 (none) 3582 Louisiana LA Iberia Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $459,512 $0 $459,512 (none) 3583 Louisiana LA Iberville Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $31,738,016 $0 $31,738,016 (none) 3584 Louisiana LA Jackson Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $593,280 $0 $593,280 (none) 3585 Louisiana LA Jefferson Parish County 2018 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) $6,522,479 $0 $6,522,479 (none) https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports 3586 Louisiana LA Jefferson Parish County 2018 Restoration Tax Abatement Program (RTA) General Economic Development LRS 47:4311-4319 State of Louisiana Property Tax Tax Exemption (not specified) $489,934 $0 $489,934 (none) https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports 3587 Louisiana LA Jefferson Parish County 2018 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) $864,605 $0 $864,605 (none) https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports 3588 Louisiana LA Jefferson Parish School Board School District 2018 Payments-in-Lieu-of-Taxes (PILOT) Program General Economic Development (not specified) Jefferson Parish LA Property Tax (not specified) (not specified) $260,199 $0 $260,199 (none) https://www.jpschools.org/Page/276 3589 Louisiana LA Jefferson Parish School Board School District 2018 Restoration Tax Abatement Program (RTA) General Economic Development (not specified) Jefferson Parish LA Property Tax (not specified) (not specified) $330,100 $0 $330,100 (none) https://www.jpschools.org/Page/276 3590 Louisiana LA Jefferson Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $2,460,460 $0 $2,460,460 (none) https://www.jpschools.org/Page/276 3591 Louisiana LA Lafayette Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $1,825,695 $0 $1,825,695 (none) 3592 Louisiana LA Lafourche Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $996,479 $0 $996,479 (none) 3593 Louisiana LA Lincoln Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $132,148 $0 $132,148 (none) 3594 Louisiana LA Livingston Parish School Board School District 2018 TIF - Sales Tax General Economic Development (not specified) Livingston Parish Schools Sales Tax (not specified) (not specified) $1,643,045 $0 $1,643,045 (none) 3595 Louisiana LA Livingston Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $355,876 $0 $355,876 (none) 3596 Louisiana LA Louisiana State 2018 New Market Tax Credit Business attraction/retention/expansion LRS 47:6016 State of Louisiana State Corporate Income and Franchise Tax Tax Credit If an 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. $1,938,840 $0 $1,938,840 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3597 Louisiana LA Louisiana State 2018 Retention and Modernization Tax Credit Business attraction/retention/expansion LRS 51:2399.1 through 51:2399.6 State of Louisiana State Individual Income Tax; State Corporate Income Tax; State Corporate Franchise Tax Tax Credit (no provisions for recapture) $4,031,575 $0 $4,031,575 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3598 Louisiana LA Louisiana State 2018 Louisiana Quality Jobs Program Business attraction/retention/expansion LRS 51:2451-2462 State of Louisiana State Sales and Use Tax; State Income Taxes Tax Rebate By the third fiscal year the company's verified gross payroll must agree to the minimum of five 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. $104,303,596 $0 $104,303,596 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3599 Louisiana LA Louisiana State 2018 Musical and Theatrical Production Income Tax Credit Educational development LRS 47:6034 State of Louisiana State Individual Income Tax; State Corporate Income Tax Tax Credit Credits previously granted to a taxpayer but later disallowed by the Department of Economic Development may be recovered through any collection remedy authorized by LRS 47:1561. $6,377,078 $0 $6,377,078 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3600 Louisiana LA Louisiana State 2018 Digital Interactive Media and Software Tax Credit Entrepreneurship/innovation LRS 47:6022 State of Louisiana State Individual Income Tax; State Corporate Income Tax; State Corporate 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 R.S. 47:1561. $11,574,373 $0 $11,574,373 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3601 Louisiana LA Louisiana State 2018 Motion Picture Production Tax Credit Film, TV, and/or media LRS 47:6007 State of Louisiana State 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. $180,000,000 $0 $180,000,000 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3602 Louisiana LA Louisiana State 2018 Cooperative Endeavor Agreements for Tax Increment Financing (TIF) Districts General Economic Development LRS 33:9020 through 9039 State of Louisiana State Sales Tax Tax refund (no provisions for recapture) $11,473,401 $0 $11,473,401 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3603 Louisiana LA Louisiana State 2018 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. $37,258,756 $0 $37,258,756 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3604 Louisiana LA Louisiana State 2018 Rehabilitation of Historic Structures Historic Preservation LRS 47:6019 State of Louisiana State Income and Franchise Tax Tax Credit (no provisions for recapture) $99,929,840 $0 $99,929,840 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3605 Louisiana LA Louisiana State 2018 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) $62,429 $0 $62,429 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3606 Louisiana LA Louisiana State 2018 Tax Equalization Program Manufacturing development LRS 47:3201-3205 State of Louisiana State Corporation Franchise Tax, State Corporation Income Tax, and State 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. $7,455,954 $0 $7,455,954 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3607 Louisiana LA Louisiana State 2018 Sound Recording Investor Tax Credit Music, arts, or recreation LRS 47:6023 State of Louisiana State 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. $41,673 $0 $41,673 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3608 Louisiana LA Louisiana State 2018 Procurement Processing Company Rebate Retail development LRS 47:6351 State of Louisiana State Sales 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. $11,693,808 $0 $11,693,808 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3609 Louisiana LA Orleans Parish School Board School District 2018 Restoration Tax Abatement Program (RTA) General Economic Development (not specified) New Orleans LA Property Tax (not specified) (not specified) $453,033 $0 $453,033 (none) 3610 Louisiana LA Ouachita Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $1,368,172 $0 $1,368,172 (none) 3611 Louisiana LA Pointe Coupee Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $600,000 $0 $600,000 (none) 3612 Louisiana LA Rapides Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $10,068,725 $0 $10,068,725 (none) 3613 Louisiana LA Red River Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $805,000 $0 $805,000 (none) 3614 Louisiana LA St. Bernard Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $4,035,041 $0 $4,035,041 (none) 3615 Louisiana LA St. Charles Parish School Board School District 2018 Parish Council Abatements General Economic Development (not specified) St Charles Parish, LA Property Tax (not specified) (not specified) $67,323 $0 $67,323 (none) 3616 Louisiana LA St. Charles Parish School Board School District 2018 Parish Industrial Dev Board Abatements General Economic Development (not specified) St Charles Parish Industrial Dev Bd, LA Property Tax (not specified) (not specified) $118,999 $0 $118,999 (none) 3617 Louisiana LA St. Charles Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $56,249,037 $0 $56,249,037 (none) 3618 Louisiana LA St. James Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $6,640,540 $0 $6,640,540 (none) 3619 Louisiana LA St. John the Baptist Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $178,801 $0 $178,801 (none) 3620 Louisiana LA St. Landry Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $224,113 $0 $224,113 (none) 3621 Louisiana LA St. Tammany Parish County 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax Tax Abatement (not specified) $168,484 $0 $168,484 (none) http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs 3622 Louisiana LA St. Tammany Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax Tax Exemption (not specified) $1,689,005 $0 $1,689,005 (none) http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs 3623 Louisiana LA Tangipahoa Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $102,760 $0 $102,760 (none) 3624 Louisiana LA Vermilion Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $322,719 $0 $322,719 (none) 3625 Louisiana LA Vernon Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $31,031 $0 $31,031 (none) 3626 Louisiana LA Washington Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $75,351 $0 $75,351 (none) 3627 Louisiana LA Webster Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $409,773 $0 $409,773 (none) 3628 Louisiana LA West Baton Rouge Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $8,532,280 $0 $8,532,280 (none) 3629 Louisiana LA West Feliciana Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $1,416,921 $0 $1,416,921 (none) 3630 Louisiana LA Winn Parish School Board School District 2018 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $659,933 $0 $659,933 (none) 3631 Maine ME City of Auburn Municipality 2018 Credit Enhancement Agreements (TIF) General Economic Development (not specified) Auburn, Maine Property Tax Tax Increment Financing (TIF) (not specified) $1,130,735 $0 $1,130,735 (none) https://www.auburnmaine.gov/Pages/Government/Financial-Reports- 3830 Maine ME City of Lewiston Municipality 2018 Credit Enhancement Agreements (TIF) General Economic Development (not specified) Lewiston, Maine (not specified) (not specified) (not specified) $1,748,911 $0 $1,748,911 (none) 3831 Maine ME City of Portland Municipality 2018 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) $2,727,755 $0 $2,727,755 (none) https://www.portlandmaine.gov/195/Annual-Comprehensive-Financial-Reports-A 3832 Maine ME Maine State 2018 Pine Tree Development Zone Tax Credit Business attraction/retention/expansion 36 M.R.S.A. ¬ß5219-W State of Maine Personal Income Tax; Corporate Income Tax; Insurance Premium Tax; Bank Franchise Tax; Sales Tax Tax Credit (no provisions for recapture) $2,783,415 $0 $2,783,415 (none) https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report 3833 Maine ME Maine State 2018 New Markets Capital Investment Tax Credit Business attraction/retention/expansion 36 M.R.S.A. ¬ß5219-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. $15,443,152 $0 $15,443,152 (none) https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report 3834 Maine ME Maine State 2018 Employment Tax Increment Financing (TIF) Job Creation/Retention 36 M.R.S.A. ¬ß6754 State of Maine State Income Tax; Withholding from employee salary Reimbursement Any overpayment must be applied to reduce future reimbursement payments. Overpayments must be repaid if the business no longer qualifies for future payments. $13,326,078 $0 $13,326,078 (none) https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report 3835 Maryland MD Anne Arundel County County 2018 Country Club/Golf Course Tax Abatements General Economic Development (not specified) State of Maryland Property Tax (not specified) (not specified) $127,237 $0 $127,237 (none) https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html 3905 Maryland MD Anne Arundel County County 2018 Brownfield Site Tax Credit General Economic Development (not specified) Anne Arundel County Property Tax (not specified) (not specified) $460,917 $0 $460,917 (none) https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html 3906 Maryland MD Anne Arundel County County 2018 Agricultural Land Use Tax Credit General Economic Development (not specified) Anne Arundel County Property Tax (not specified) (not specified) $549,612 $0 $549,612 (none) https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html 3907 Maryland MD Baltimore County County 2018 PILOT Affordable Housing Maryland State Law, Tax ‚Äì Property Article Section 7-502 Baltimore County, Maryland Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,010,000 $0 $3,010,000 (none) https://www.baltimorecountymd.gov/departments/budfin/accounting/ 3908 Maryland MD Baltimore County County 2018 Conservation Land Tax Credit Conservation of farmland, forest, open space, or water County Code Section 11-2-110 Baltimore County, Maryland Property Tax Tax Credit If the property is transferred to an entity other than a government agency or another qualified trust, the credit will lapse and the property owner will become liable for all the Property Tax had the credit not been granted, as well as interest on those taxes. $19,000 $0 $19,000 (none) https://www.baltimorecountymd.gov/departments/budfin/accounting/ 3909 Maryland MD Baltimore County County 2018 Enterprise Zone Tax Credit General Economic Development (EZ) Maryland State Law, Tax ‚Äì Property Article Section 9-103 Baltimore County, Maryland Property Tax Tax Credit (not specified) $456,000 $0 $456,000 (none) https://www.baltimorecountymd.gov/departments/budfin/accounting/ 3910 Maryland MD Baltimore County County 2018 Historical Property Tax Credit Historic Preservation County Code Section 11-2-201 Baltimore County, Maryland Property Tax Tax Credit Properties cannot be altered to be ineligible. $3,222,000 $0 $3,222,000 (none) https://www.baltimorecountymd.gov/departments/budfin/accounting/ 3911 Maryland MD City of Baltimore Municipality 2018 Disabled and Senior Residential Housing PILOT Program Affordable Housing State Annotated Code Title 7 Subtitle 5 City of Baltimore Property Tax (not specified) (not specified) $8,096,000 $0 $8,096,000 (none) https://finance.baltimorecity.gov/public-info/reports 3912 Maryland MD City of Baltimore Municipality 2018 Economic Development PILOT Program General Economic Development State Annotated Code Title 7 Subtitle 5 City of Baltimore Property Tax (not specified) (not specified) $16,043,000 $0 $16,043,000 (none) https://finance.baltimorecity.gov/public-info/reports 3913 Maryland MD City of Baltimore Municipality 2018 Port Authority PILOT Port operations (not specified) State of Maryland (not specified) (not specified) (not specified) $3,814,000 $0 $3,814,000 (none) https://finance.baltimorecity.gov/public-info/reports 3914 Maryland MD City of Frederick Municipality 2018 Tax Credit Agreements General Economic Development (not specified) Frederick (not specified) (not specified) (not specified) $6,563 $0 $6,563 (none) 3915 Maryland MD City of Gaithersburg Municipality 2018 Property Tax Abatements General Economic Development (not specified) Gaithersburg (not specified) (not specified) (not specified) $244,000 $0 $244,000 (none) 3916 Maryland MD City of Rockville Municipality 2018 Property Tax Abatements General Economic Development (not specified) Rockville (not specified) (not specified) (not specified) $251,130 $0 $251,130 (none) 3917 Maryland MD Howard County County 2018 Payment in Lieu of Taxes General Economic Development (not specified) Howard County Property Tax (not specified) (not specified) $1,364,526 $0 $1,364,526 (none) https://www.howardcountymd.gov/finance/finance-audits 3918 Maryland MD Maryland State 2018 One Maryland Tax Credit Capital investment Annotated Code of Maryland: Economic Development Title 6, Subtitle 4, Section 6-401-6-406 State of Maryland State Business Income Tax Tax Credit (no provisions for recapture) $8,100,000 $0 $8,100,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3919 Maryland MD Maryland State 2018 Sustainable Communities Tax Credit Community development Annotated Code of Maryland; State Finance and Procurement Article; Section 5A-303 State of Maryland State of Maryland Business Tax; Individual Income Taxes 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. $1,700,000 $0 $1,700,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3920 Maryland MD Maryland State 2018 Film Production Tax Credit Film, TV, and/or media Annotated Code of Maryland: Tax General Title 10, Subtitle 7, Section 10-730 State of Maryland State Business Income Tax Tax Credit (no provisions for recapture) $7,000,000 $0 $7,000,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3921 Maryland MD Maryland State 2018 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 State Business Income Tax Tax Credit The credit must be recaptured if during either of the 2 years after the credit year the number of qualified positions falls below a rolling average over the past 2 years of 10,000. If the credit is required to be recaptured, the credit is recomputed and reduced on a proportionate basis, based on the reduction of the rolling average number of qualified employees over the past 2 years. The recomputed credit is then subtracted from the amount of credit previously allowed. 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 3922 Maryland MD Maryland State 2018 Biotechnology Investment Incentive Tax Credit Technology (biotech) Annotated Code of Maryland, Tax General, Section 10-725 State of Maryland Income 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. $13,900,000 $0 $13,900,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3923 Maryland MD Maryland State 2018 Cybersecurity Invest Incent Tax Credit Technology (cybersecurity) Annotated Code of Maryland Tax General Article Section 10-733 State of Maryland 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. $370,000 $0 $370,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3924 Maryland MD Maryland State 2018 Enterprise Zone (EZ) Tax Credit General Economic Development (EZ) Annotated Code of Maryland, Tax Property, Title 9 Subtitle 1, Section 9-103, Tax General Section 10-702, and Economic Development Article Section 5-1401 (e) (not specified counties and municipalities) State of Maryland Income Tax Tax Credit (no provisions for recapture) $700,000 $0 $700,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3925 Maryland MD Prince George's County County 2018 Admissions and Amusement Tax Abatement General Economic Development CR-87-2009 Prince George's County, Maryland Admissions and Amusement Tax Tax Abatement (not specified) $1,523,714 $0 $1,523,714 (p. 95) "This tax is collected by the State of Maryland and paid to the County quarterly. In 2009, the County passed CR-87-2009 which gave certain incentives for events in Prince George‚Äôs County in the form of a reduction in the amount of the County admissions and amusement tax levy on the events subject to certain conditions. This was offered as an incentive for events to be held at FedEx field. https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports 3926 Maryland MD Prince George's County County 2018 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, Maryland Real Property Tax Tax Exemption (PILOT) (not specified) $1,639,955 $0 $1,639,955 (none) https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports 3927 Maryland MD Prince George's County County 2018 Enterprise Zone Tax Abatements Job Creation/Retention Maryland Annotated Code ‚ÄìSection 9-103 Prince George's County, Maryland Real and Personal Property Tax Tax Credit (not specified) $1,584,560 $0 $1,584,560 (none) https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports 3928 Massachusetts MA City of Boston Municipality 2018 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) $31,561,000 $27,212,000 $4,349,000 (none) 4054 Massachusetts MA City of Boston Municipality 2018 Chapter 121B Urban Redevelopment Redevelopment/revitalization Massachusetts General Laws Chapter 121B City of Boston Real and Personal Property Tax Tax Exemption (not specified) $16,733,000 $13,645,000 $3,088,000 (none) 4055 Massachusetts MA City of Boston Municipality 2018 Chapter 121A Urban Redevelopment Redevelopment/revitalization Massachusetts General Laws Chapter 121A City of Boston Real and Personal Property Tax Tax suspension (not specified) $47,861,000 $46,232,000 $1,629,000 (none) 4056 Massachusetts MA City of Canton Municipality 2018 Tax Increment Financing (TIF) General Economic Development Massachusetts General Law Chapter 40, Section 59 Town of Canton Real and Personal Property Tax Tax Increment Financing (TIF) (N/A - TIF) $1,100,000 $0 $1,100,000 (none) 4057 Massachusetts MA City of Dracut Municipality 2018 Tax Increment Financing (TIF) General Economic Development Massachusetts General Laws Chapter 12A, Section 3E; Massachusetts General Laws Chapter 59, Section 5, Clause 51 Town of Dracut Real and Personal Property Tax Tax Increment Financing (TIF) (N/A - TIF) $78,536 $0 $78,536 (none) 4058 Massachusetts MA City of Fall River Municipality 2018 Massachusetts Economic Development Incentive Program Job Creation/Retention Massachusetts Economic Development Incentive Program City of Fall River Property Tax Tax Increment Financing (TIF) (not specified) $1,698,810 $0 $1,698,810 One of the five agreements is disclosed: 900 Innovation Way 4059 Massachusetts MA City of Lynn Municipality 2018 Tax Increment Financing (TIF) General Economic Development Massachusetts City of Lynn Property Tax Tax Exemption (N/A - TIF) $476,432 $0 $476,432 (none) 4060 Massachusetts MA City of Marlborough Municipality 2018 Tax Increment Financing (TIF) General Economic Development Massachusetts General Laws City of Marlborough Property Tax Tax Abatement Repayment formula in the event the property owner does not meet their requriements $4,227,868 $0 $4,227,868 (none) 4061 Massachusetts MA City of Methuen Municipality 2018 Tax Increment Financing (TIF) General Economic Development Massachusetts General Law Chapter 23A City of Methuen Property Tax Tax Abatement (N/A - TIF) $172,162 $0 $172,162 (none) 4062 Massachusetts MA City of Milford Municipality 2018 Massachusetts Economic Development Incentive Program General Economic Development Massachusetts Economic Development Incentive Program Act of 1993 Town of Milford Property Tax Tax Abatement (not specified) $82,353 $0 $82,353 (none) 4063 Massachusetts MA City of North Adams Municipality 2018 Massachusetts Economic Development Incentive Program General Economic Development Massachusetts Economic Development Incentive Program Act of 1993 City of North Adams Property Tax Tax Abatement (not specified) $87,746 $0 $87,746 Four agreements 4064 Massachusetts MA City of Northampton Municipality 2018 Massachusetts Economic Development Incentive Program General Economic Development Massachusetts Economic Development Incentive Program Act of 1993 City of Northampton Property Tax Tax Abatement (not specified) $6,356 $0 $6,356 (none) 4065 Massachusetts MA City of Norton Municipality 2018 Massachusetts Economic Development Incentive Program General Economic Development Massachusetts Economic Development Incentive Program Act of 1993 Town of Norton Property Tax Tax Abatement (not specified) $224,198 $0 $224,198 Six agreements 4066 Massachusetts MA City of Oxford Municipality 2018 Tax Increment Financing (TIF) General Economic Development Massachusetts Economic Development Incentive Program Town of Oxford Property Tax Tax Abatement (N/A - TIF) $16,808 $0 $16,808 (none) 4067 Massachusetts MA City of Palmer Municipality 2018 Massachusetts Economic Development Incentive Program General Economic Development Massachusetts Economic Development Incentive Program Act of 1993 Town of Palmer Property Tax Tax Abatement (not specified) $4,416 $0 $4,416 (none) 4068 Massachusetts MA City of Pittsfield Municipality 2018 Massachusetts Economic Development Incentive Program General Economic Development Massachusetts Economic Development Incentive Program Act of 1993 City of Pittsfield Property Tax Tax Abatement (not specified) $187,765 $0 $187,765 Ten agreements 4069 Massachusetts MA City of South Hadley Municipality 2018 Massachusetts Economic Development Incentive Program General Economic Development Massachusetts Economic Development Incentive Program Act of 1993 Town of South Hadley Property Tax Tax Abatement (not specified) $37,584 $0 $37,584 (none) 4070 Massachusetts MA City of Springfield Municipality 2018 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) $1,761,000 $0 $1,761,000 (none) 4071 Massachusetts MA City of Walpole Municipality 2018 Tax Increment Financing (TIF) General Economic Development Massachusetts General Laws Chapter 40, Section 60 Town of Walpole Property Tax Tax Abatement (N/A - TIF) $55,293 $0 $55,293 (none) 4072 Massachusetts MA City of Ware Municipality 2018 Massachusetts Economic Development Incentive Program General Economic Development Massachusetts Economic Development Incentive Program Act of 1993 Town of Ware Property Tax Tax Abatement (not specified) $5,652 $0 $5,652 (none) 4073 Massachusetts MA City of Westborough Municipality 2018 Massachusetts Economic Development Incentive Program General Economic Development Massachusetts Economic Development Incentive Program Act of 1994 Town of Westborough Property Tax Tax Abatement (not specified) $76,679 $0 $76,679 (none) 4074 Massachusetts MA City of Westfield Municipality 2018 Massachusetts Economic Development Incentive Program General Economic Development Massachusetts Economic Development Incentive Program Act of 1995 Town of Westborough Property Tax Tax Abatement (not specified) $1,088,841 $0 $1,088,841 (none) 4075 Massachusetts MA City of Worcester Municipality 2018 Massachusetts Economic Development Incentive Program (EDIP) General Economic Development Massachusetts Economic Development Incentive Program Act of 1996 City of Worcester Property Tax Tax Abatement (not specified) $3,885,000 $0 $3,885,000 Unnamed recipients are listed in CAFR 4076 Massachusetts MA Massachusetts State 2018 Film Tax Incentive - Film Tax Credit 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) $69,650,000 $0 $69,650,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4077 Massachusetts MA Massachusetts State 2018 Economic Development Incentive Program (EDIP) Job Creation/Retention M.G.L. c. 23A, ¬ß 3D State of Massachusetts Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax Tax Credit For projects certified on or after January 1, 2017, recapture is required only if the EACC revokes certification. The amount of credit subject to recapture shall be proportionate to the corporation‚Äôs job creation requirements applicable to the certified project. $52,170,000 $0 $52,170,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4078 Massachusetts MA Massachusetts State 2018 Life Sciences Tax Incentive Program Technology (biotech) (not specified) State of Massachusetts Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax Tax Credit; Tax refund A company that has received tax incentives from the MLSC and subsequently fails to achieve the minimum net new headcount thresholds as specified in the MLSC‚Äôs Annual Tax report and Multiple Awards policy will have the award terminated and must return the amount of the tax abatement claimed to the Commonwealth, although the company may be given an additional year to achieve the employment goals if the MLSC determines that it has the potential to meet those goals. $19,920,000 $0 $19,920,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4079 Massachusetts MA Massachusetts State 2018 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) $320,000 $0 $320,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4080 Michigan MI Adrian School District School District 2018 Industrial Facilities Tax (IFT) General Economic Development (not specified) Various governments Property Tax (not specified) (not specified) $23,220 $0 $23,220 (none) 4569 Michigan MI Alma School District School District 2018 Industrial Facilities Tax (IFT) & Brownfield Agreements General Economic Development (not specified) Alma, MI Property Tax (not specified) (not specified) $104,000 $0 $104,000 (none) 4570 Michigan MI Anchor Bay School District School District 2018 Industrial Facilities Tax (IFT) General Economic Development (not specified) Various governments Property Tax (not specified) (not specified) $65,000 $0 $65,000 (none) 4571 Michigan MI Ann Arbor School District School District 2018 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) $996,000 $844,400 $151,600 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.a2schools.org/Page/614 4572 Michigan MI Brimingham School District School District 2018 Industrial Facilities Tax (IFT) & Brownfield Agreements General Economic Development (not specified) Various governments Property Tax (not specified) (not specified) $31,000 $0 $31,000 (none) 4573 Michigan MI City of Ann Arbor Municipality 2018 Brownfield Redevelopment Authority Sites Brownfield rehabilitation (not specified) Ann Arbor (not specified) (not specified) (not specified) $289,405 $0 $289,405 (none) https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx 4574 Michigan MI City of Ann Arbor Municipality 2018 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). $19,833 $0 $19,833 (none) https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx 4575 Michigan MI City of Detroit Municipality 2018 Industrial Facilities Tax (IFT) Facility expansion Act 198 of 1974 Detroit, Michigan Property Tax (not specified) (not specified) $606,817 $0 $606,817 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4576 Michigan MI City of Detroit Municipality 2018 Senior Citizen/Disabled Family Housing Affordable Housing Act 78 of 2016 (formerly Act 66 of 2012) Detroit, Michigan Property Tax Reimbursement (not specified) $153,479 $0 $153,479 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4577 Michigan MI City of Detroit Municipality 2018 Brownfield Redevelopment Act Brownfield rehabilitation Act 381 of 1996 Detroit, Michigan Property Tax Reimbursement (not specified) $1,118,136 $0 $1,118,136 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4578 Michigan MI City of Detroit Municipality 2018 Commercial Redevelopment Act (CFT) Construction/rehabilitation Act 255 of 1978 Detroit, Michigan Property Tax Tax Exemption (not specified) $6,876 $0 $6,876 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4579 Michigan MI City of Detroit Municipality 2018 Land Bank Fast Track Act (LB) Construction/rehabilitation Act 258-263 of 2003 Detroit, Michigan Property Tax Tax sharing (not specified) $313,285 $0 $313,285 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4580 Michigan MI City of Detroit Municipality 2018 Obsolete Property Rehabilitation Act (OPRA) Construction/rehabilitation Act 146 of 2000 Detroit, Michigan Property Tax Tax Exemption (not specified) $1,251,594 $0 $1,251,594 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4581 Michigan MI City of Detroit Municipality 2018 Commercial Rehabiliation Act (CRA) Construction/rehabilitation Act 210 of 2005 Detroit, Michigan Property Tax Tax Exemption (not specified) $1,543,958 $0 $1,543,958 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4582 Michigan MI City of Detroit Municipality 2018 Neighborhood Enterprise Zone (NEZ) Construction/rehabilitation Act 147 of 1992 Detroit, Michigan Property Tax Tax Exemption (not specified) $4,571,933 $0 $4,571,933 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4583 Michigan MI City of Detroit Municipality 2018 Renaissance Zone Act (RZ) General Economic Development Act 376 of 1996 Detroit, Michigan Property Tax Tax Exemption (not specified) $6,840,208 $0 $6,840,208 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4584 Michigan MI City of Detroit Municipality 2018 Eligible Manufacturing Personal Property (EMPP) General Economic Development (not specified) Detroit, Michigan Property Tax Tax Exemption (not specified) $11,123,269 $0 $11,123,269 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4585 Michigan MI City of Detroit Municipality 2018 MI State Housing Development Authority Historic Preservation Act 346 of 1966 Detroit, Michigan Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $11,214,727 $0 $11,214,727 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4586 Michigan MI City of Grand Rapids Municipality 2018 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. $854,952 $0 $854,952 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4587 Michigan MI City of Grand Rapids Municipality 2018 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. $908,534 $0 $908,534 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4588 Michigan MI City of Grand Rapids Municipality 2018 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. $192,475 $0 $192,475 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4589 Michigan MI City of Grand Rapids Municipality 2018 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) $88,520 $0 $88,520 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4590 Michigan MI City of Grand Rapids Municipality 2018 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. $91,162 $0 $91,162 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4591 Michigan MI City of Grand Rapids Municipality 2018 Agricultural Processing Renaissance Zones General Economic Development (not specified) Grand Rapids (not specified) (not specified) (not specified) $40,296 $0 $40,296 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4592 Michigan MI City of Grand Rapids Municipality 2018 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) $11,319 $0 $11,319 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4593 Michigan MI City of Grand Rapids Municipality 2018 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. $142,586 $0 $142,586 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4594 Michigan MI City of Grand Rapids Municipality 2018 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) $121,559 $0 $121,559 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4595 Michigan MI City of Grand Rapids Municipality 2018 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) $18,097 $0 $18,097 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4596 Michigan MI City of Sterling Heights Municipality 2018 Brownfield Redevelopment Authority Sites General Economic Development Public Act 198 of 1974 Sterling Heights, Michigan (not specified) Tax Abatement (not specified) $84,250 $0 $84,250 (none) https://www.sterling-heights.net/Archive.aspx?AMID=39 4597 Michigan MI City of Sterling Heights Municipality 2018 Local Development Finance Authority General Economic Development Public Act 198 of 1974 Sterling Heights, Michigan (not specified) Tax Abatement (not specified) $438,187 $0 $438,187 (none) https://www.sterling-heights.net/Archive.aspx?AMID=39 4598 Michigan MI City of Sterling Heights Municipality 2018 Industrial Facilities Exemption General Economic Development Public Act 198 of 1974 Sterling Heights, Michigan (not specified) Tax Abatement (not specified) $863,681 $0 $863,681 (none) https://www.sterling-heights.net/Archive.aspx?AMID=39 4599 Michigan MI City of Warren Municipality 2018 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). $404,582 $0 $404,582 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4600 Michigan MI City of Warren Municipality 2018 Industrial and Commercial Facilities Facility expansion Public Act 198 of 1974 Warren Real Property Tax; Personal Property Tax Tax Exemption (not specified) $1,287,606 $0 $1,287,606 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4601 Michigan MI City of Warren Municipality 2018 Other Commercial and Industrial Tax Abatements General Economic Development (not specified) Warren (not specified) (not specified) (not specified) $82,357 $0 $82,357 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4602 Michigan MI City of Warren Municipality 2018 Tool and Die Recovery Renaissance Zones Manufacturing development (not specified) Warren (not specified) (not specified) (not specified) $262,676 $0 $262,676 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4603 Michigan MI City of Warren Municipality 2018 Exempt Personal Property General Economic Development Public Act 328 of 1998 Warren Personal Property Tax Tax Exemption (not specified) $1,258,281 $0 $1,258,281 (none) https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/ 4604 Michigan MI Dearborn School District School District 2018 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) $2,239,347 $1,457,000 $782,347 Reimbursement/offset and net revenue loss are approximate amounts. https://dearbornschools.org/budgettransparency/ 4605 Michigan MI Detroit City School District School District 2018 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) $36,600,000 $11,000,000 $25,600,000 As a part of 2016 financial rescue plan, Detroit Schools were split in two. Detroit Public Schools Community District continues to operate the schools, receives state aid as its funding source and reports no abatements. Detroit Public Schools, the second entity, is a paper organization that holds prior debt, and receives city share of school taxes. All of Detroit Schools tax abatement impacts are reported by this entity. https://www.detroitk12.org/Page/9666 4606 Michigan MI Genesee County County 2018 Industrial Facilities Tax exemptions Job Creation/Retention Public Act 198 Kent County, Michigan Property Tax Tax Exemption (not specified) $561,265 $0 $561,265 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4607 Michigan MI Kent County County 2018 Industrial Property Tax Abatements Industrial Development Public Act 198 Kent County, Michigan Property Tax Tax Exemption (not specified) $895,902 $0 $895,902 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4608 Michigan MI Macomb County County 2018 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) $800,087 $0 $800,087 (none) https://finance.macombgov.org/finance-AnnualCompFinancialReport? 4609 Michigan MI Michigan State 2018 Farmland Preservation Credit - Corporate and Non-Corporate Program Agricultural development Public Act 39 of 2011 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. $51,000,000 $0 $51,000,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4610 Michigan MI Michigan State 2018 Renaissance Zone Property Tax Exemption Program General Economic Development (EZ) 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 4611 Michigan MI Michigan State 2018 Renaissance Zone Credit - Development Program General Economic Development (EZ) Public Act 39 of 2011 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. $38,900,000 $0 $38,900,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4612 Michigan MI Michigan State 2018 Historic Preservation Credit Program Historic Preservation Public Act 39 of 2011 MCL Sections 206.266 and 208.1435 State of Michigan Michigan Business Tax; Individual Income Tax Tax Credit If the historic resource is sold or disposed of less than five years after being placed in service, a percentage of the credit amount previously claimed shall be added back to the tax liability of the qualified taxpayer based on the number of years the resource had been in service. $13,000,000 $0 $13,000,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4613 Michigan MI Michigan State 2018 MEGA Employment Credit Program Job Creation/Retention Public Act 39 of 2011 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 $611,800,000 $0 $611,800,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4614 Michigan MI Michigan State 2018 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) $5,100,000 $0 $5,100,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4615 Michigan MI Michigan State 2018 Brownfield Redevelopment Credit Program Redevelopment/revitalization 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 (MBT) 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. 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. $55,900,000 $0 $55,900,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4616 Michigan MI Michigan State 2018 MEGA Battery Credit Program Technology (energy) Public Act 39 of 2011 MCL Sections 207.801 - 207.810 and 208.1434 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 year that the taxpayer fails to comply with the agreement. MEGA battery manufacturing facility credit agreements include a repayment provision if the taxpayer fails to meet certain requirements of the agreement. $10,600,000 $0 $10,600,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4617 Michigan MI Michigan State 2018 MEGA Poly-Silicon Energy Cost Credit Program Technology (semiconductor) Public Act 39 of 2011 MCL Sections 207.801 - 207.810 and 208.1432 State of Michigan Michigan Business Tax Tax Credit (no provisions for recapture) $23,400,000 $0 $23,400,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4618 Michigan MI Oakland County County 2018 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) $480,914 $0 $480,914 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4619 Michigan MI Oakland County County 2018 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) $335,655 $0 $335,655 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4620 Michigan MI Oakland County County 2018 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) $442,130 $0 $442,130 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4621 Michigan MI Oakland County County 2018 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) $965,173 $0 $965,173 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4622 Michigan MI Plymouth-Canton Community School District School District 2018 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) $950,000 $750,000 $200,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.pccsk12.com/home/showpublisheddocument/3532/635816375188930000 4623 Michigan MI Utica Community School District School District 2018 Industrial Facilities Tax Exemption (IFT) Construction/rehabilitation PA 198 of 1974 Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $1,160,000 $951,000 $209,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.uticak12.org/domain/73 4624 Michigan MI Wayne County County 2018 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) $6,300,000 $0 $6,300,000 (none) https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx 4625 Michigan MI Wayne County County 2018 Industrial Facilities Tax Abatements Construction/rehabilitation Industrial Facilities Exemption, PA 198 of 1974 Wayne County, Michigan Property Tax Tax Exemption (not specified) $14,900,000 $0 $14,900,000 (none) https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx 4626 Michigan MI Wayne County County 2018 Brownfield Redevelopment Agreements Environmental protection PA 381 of 1996 Wayne County, Michigan Property Tax Reimbursement from tax increments (not specified) $10,200,000 $0 $10,200,000 (none) https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx 4627 Minnesota MN Anoka County County 2018 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) $1,178,550 $0 $1,178,550 Jurisdictions abating taxes noting in CAFR https://www.anokacountymn.gov/2337/Annual-Comprehensive-Financial-Report-AC 5275 Minnesota MN Austin 492 School District 2018 Various Property Tax Abatements Construction/rehabilitation (not specified) Independent School District #492 - Austin Public Schools Property Tax Reduction in assessed value (not specified) $64,748 $0 $64,748 (none) 5276 Minnesota MN Bloomington Municipality 2018 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) $250,000 $0 $250,000 (none) https://www.bloomingtonmn.gov/fin/financial-reports 5277 Minnesota MN Brooklyn Park Municipality 2018 Various Property Tax Abatements - Business General Economic Development Minnesota Statutes §§ 469.1812 to 469.1815, Property Tax Tax Abatement (not specified) $226,756 $0 $226,756 (none) https://www.brooklynpark.org/city-finances/budget-and-financial-reports/#annual-comprehensive-financial-report 5278 Minnesota MN Brooklyn Park Municipality 2018 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 5279 Minnesota MN Hennepin County County 2018 Tax Increment Financing General Economic Development (TIF) Minnesota Statutes 469.174 Various Cities and Authorities Property Tax Tax Increment Financing (TIF) (not specified) $11,770,718 $0 $11,770,718 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 "eleven other cities and authorities" https://www.hennepin.us/your-government/budget-finance/financial-reports 5280 Minnesota MN Minneapolis Municipality 2018 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) $8,795,000 $0 $8,795,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5281 Minnesota MN Minnesota State 2018 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. $11,358,000 $0 $11,358,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5282 Minnesota MN Minnesota State 2018 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. $172,000 $0 $172,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5283 Minnesota MN Minnesota State 2018 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. $136,000 $0 $136,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5284 Minnesota MN Minnesota State 2018 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. $103,000 $0 $103,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5285 Minnesota MN Ramsey County County 2018 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) $5,029,611 $0 $5,029,611 Jurisdictions abating taxes noting in CAFR https://www.ramseycounty.us/your-government/budget-finance/past-financial-reports 5286 Minnesota MN Washington County County 2018 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) $477,800 $0 $477,800 (none) https://www.co.washington.mn.us/395/Financial-Documents-and-Reports 5287 Minnesota MN Willmar 347 School District 2018 Various Property Tax Abatements Business attraction/retention/expansion Minnesota Statute 469.1813 Independent School District #347 - Willmar Public Schools Property Tax Tax Abatement The District recaptures the amount of abated taxes by increasing the levy for the amount abated. $50,191 $0 $50,191 (none) 5288 Minnesota MN Worthington 518 School District 2018 Nobles Home Initiative (NHI) General Economic Development Minnesota State Statute 469.1813 Subdivision 8 Independent School District No 518 Property Tax Tax Abatement (not specified) $4,825 $0 $4,825 (none) 5289 Minnesota MN Worthington 518 School District 2018 Unnamed agreement General Economic Development Minnesota Statute 469.1813 Subd.2.b.2 Independent School District No 518 Property Tax Tax Abatement (not specified) $1,742 $0 $1,742 (none) 5290 Mississippi MS City of Gulfport Municipality 2018 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) $566,897 $0 $566,897 (none) https://www.gulfport-ms.gov/gen_finance/comptroller/ 5365 Mississippi MS City of Hattiesburg Municipality 2018 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 $1,433,138 $0 $1,433,138 (none) https://www.hattiesburgms.com/financial-statements/ 5366 Mississippi MS City of Hattiesburg Municipality 2018 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 $73,412 $0 $73,412 (none) https://www.hattiesburgms.com/financial-statements/ 5367 Mississippi MS City of Southaven Municipality 2018 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) $549,478 $0 $549,478 (none) https://southaven.org/Archive.aspx?AMID=35&Type=&ADID= 5368 Mississippi MS DeSoto County County 2018 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) $3,114,079 $0 $3,114,079 (none) 5369 Mississippi MS DeSoto County County 2018 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) $1,266,686 $0 $1,266,686 (none) 5370 Mississippi MS DeSoto County County 2018 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) $12,358 $0 $12,358 (none) 5371 Mississippi MS Harrison County County 2018 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) $1,544,743 $0 $1,544,743 See CAFR for details 5372 Mississippi MS Harrison County County 2018 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) $855,854 $0 $855,854 (none) 5373 Mississippi MS Harrison County County 2018 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) $196,687 $0 $196,687 (none) 5374 Mississippi MS Harrison County County 2018 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) $86,338 $0 $86,338 (none) 5375 Mississippi MS Harrison County County 2018 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) $57,039 $0 $57,039 (none) 5376 Mississippi MS Hinds County County 2018 Construction and expansion of a manufacturing facility General Economic Development Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972 Hinds County Property Tax Tax Abatement (not specified) $107,159 $0 $107,159 (none) https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp 5377 Mississippi MS Hinds County County 2018 Operation Center/Headquarters/ Other Commercial Enterprises General Economic Development Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972 Hinds County Property Tax Tax Abatement (not specified) $78,552 $0 $78,552 (none) https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp 5378 Mississippi MS Hinds County County 2018 Construction and expansion of a manufacturing facility General Economic Development Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972 Hinds County Property Tax Tax Abatement (not specified) $13,697 $0 $13,697 (none) https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp 5379 Mississippi MS Jackson County County 2018 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 Jackson County Property Tax Tax Abatement (not specified) $20,502,995 $0 $20,502,995 (none) https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp 5380 Mississippi MS Mississippi State 2018 Aggregate Tax Credits, rebates, exemptions, and FILOTs Various multiple State of Mississippi multiple Multiple multiple $17,495,000 $0 $17,495,000 (none) 5381 Mississippi MS Mississippi State 2018 Fee in Lieu of Franchise Tax Job Creation/Retention Section 57-75-5 (f) of Mississippi Code Ann. (1972) State of Mississippi Franchise tax Payment In Lieu of Taxes (PILOT) (no provisions for recapture) $9,450,000 $0 $9,450,000 (none) 5382 Mississippi MS Mississippi State 2018 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) $9,259,000 $0 $9,259,000 (none) 5383 Mississippi MS Rankin County County 2018 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) $1,128,695 $0 $1,128,695 (none) 5384 Missouri MO City of Columbia Municipality 2018 IBM Lease General Economic Development (not specified) Columbia, Missouri Property Tax (not specified) (not specified) $3,302 $2,591 $711 (none) https://www.como.gov/finance/accounting/financial-reports/ 5868 Missouri MO City of Columbia Municipality 2018 Tax Increment Financing - PILOT General Economic Development (not specified) Columbia, Missouri Property Tax (not specified) (not specified) $14,136 $0 $14,136 (none) https://www.como.gov/finance/accounting/financial-reports/ 5869 Missouri MO City of Columbia Municipality 2018 Tax Increment Financing - EATS General Economic Development (not specified) Columbia, Missouri Sales Tax (not specified) (not specified) $17,382 $0 $17,382 (none) https://www.como.gov/finance/accounting/financial-reports/ 5870 Missouri MO City of Columbia Municipality 2018 Chapter 100 Bonds General Economic Development (not specified) Boone County Property Tax (not specified) (not specified) $19,680 $9,840 $9,840 (none) https://www.como.gov/finance/accounting/financial-reports/ 5871 Missouri MO City of Independence Municipality 2018 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) $8,196,900 $0 $8,196,900 (none) https://issuu.com/cityofindepmo/docs/2017-18_acfr?fr=xKAE9_zU1NQ 5872 Missouri MO City of Independence Municipality 2018 Chapter 100 General Economic Development Chapter 100 Missouri Statute City of Independence Real Estate Tax Tax Abatement/PILOT (not specified) $95,180 $0 $95,180 See CAFR for company-specific details https://issuu.com/cityofindepmo/docs/2017-18_acfr?fr=xKAE9_zU1NQ 5873 Missouri MO City of Independence Municipality 2018 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). $71,717 $0 $71,717 See CAFR for company-specific details https://issuu.com/cityofindepmo/docs/2017-18_acfr?fr=xKAE9_zU1NQ 5874 Missouri MO City of Kansas City Municipality 2018 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 $2,888,000 $0 $2,888,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5875 Missouri MO City of Kansas City Municipality 2018 Sale/Leaseback - LCRA Construction/rehabilitation Sections 99.300 - 99.660 RSMo, et. seq. Kansas City, Missouri Property Tax Tax Exemption (not specified) $219,000 $0 $219,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5876 Missouri MO City of Kansas City Municipality 2018 Land Bank of Kansas City Redevelopment/revitalization Sections 141.210 - 141.210 and 141.980 - 141.1015 RSMo. Kansas City, Missouri Property Tax (not specified) (not specified) $32,000 $0 $32,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5877 Missouri MO City of Kansas City Municipality 2018 Urban Renewal Area General Economic Development Sections 99.300 - 99.660 RSMo, et. seq. Kansas City, Missouri Property Tax Tax Abatement (not specified) $225,000 $0 $225,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5878 Missouri MO City of Kansas City Municipality 2018 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) $23,016,000 $0 $23,016,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5879 Missouri MO City of Kansas City Municipality 2018 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) $67,948,000 $0 $67,948,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5880 Missouri MO City of Kansas City Municipality 2018 Chapter 100 Industrial development Sections 100.010 - 100.200 RSMo 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. $1,832,000 $0 $1,832,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5881 Missouri MO City of Kansas City Municipality 2018 Enhanced Enterprise Zones Job Creation/Retention Sections 135.207 - 135.210 RSMo Kansas City, Missouri Property Tax Tax Abatement (not specified) $349,000 $0 $349,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5882 Missouri MO City of Kansas City Municipality 2018 Sales/Leaseback Port KC Job Creation/Retention Chapter 68 RSMo Kansas City, Missouri Property Tax Tax Exemption (not specified) $394,000 $0 $394,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5883 Missouri MO City of Kansas City Municipality 2018 Chapter 353 Property improvements Chapter 353 RSMo Kansas City, Missouri Property Tax Reduction in assessed value The recipient is required to pay back some or all of the benefits received. $1,882,000 $0 $1,882,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5884 Missouri MO City of Kansas City Municipality 2018 Planned Industrial Expansion Auth (PIEA) of KC Redevelopment/revitalization 100.300-100.620 RSMo PIEA of KC, MO Property Tax (not specified) (not specified) $2,172,000 $0 $2,172,000 (none) https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5885 Missouri MO City of Springfield Municipality 2018 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) $489,314 $0 $489,314 (none) https://www.springfieldmo.gov/4961/Annual-Reports 5886 Missouri MO City of Springfield Municipality 2018 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 $648,463 $0 $648,463 (none) https://www.springfieldmo.gov/4961/Annual-Reports 5887 Missouri MO City of Springfield Municipality 2018 Chapter 353 Redevelopment/revitalization Sections 99.800 through 99.865 Revised Statutes of Missouri Various governments Real Property Tax Tax Abatement (not specified) $208,752 $0 $208,752 (none) https://www.springfieldmo.gov/4961/Annual-Reports 5888 Missouri MO City of St. Louis Municipality 2018 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 $38,000 $0 $38,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5889 Missouri MO City of St. Louis Municipality 2018 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 $72,000 $0 $72,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5890 Missouri MO City of St. Louis Municipality 2018 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 $594,000 $0 $594,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5891 Missouri MO City of St. Louis Municipality 2018 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 5892 Missouri MO City of St. Louis Municipality 2018 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 $220,000 $0 $220,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5893 Missouri MO City of St. Louis Municipality 2018 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 $530,000 $0 $530,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5894 Missouri MO City of St. Louis Municipality 2018 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 $668,000 $0 $668,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5895 Missouri MO City of St. Louis Municipality 2018 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 TIF/PILOT By agreement, if any $821,000 $0 $821,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5896 Missouri MO City of St. Louis Municipality 2018 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 $934,000 $0 $934,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5897 Missouri MO City of St. Louis Municipality 2018 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 $943,000 $0 $943,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5898 Missouri MO City of St. Louis Municipality 2018 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 $1,454,000 $0 $1,454,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5899 Missouri MO Columbia Public School District School District 2018 City of Columbia Agreements General Economic Development Rasmi Sections 99.805 to 99.875 City of Columbia Property Tax TIF/PILOT (not specified) $238,651 $0 $238,651 Agreement with Regency Hotel. 5900 Missouri MO Columbia Public School District School District 2018 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. $1,273,428 $391,031 $882,397 Agreement with EAG Laboratories. 5901 Missouri MO Greene County County 2018 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) $395,597 $32,929 $362,668 (none) 5902 Missouri MO Jackson County County 2018 Multi-Abatement General Economic Development Multiple Various cities in Jackson County, Missouri Multiple Tax Abatement (not specified) $558,820 $0 $558,820 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 5903 Missouri MO Jackson County County 2018 Enhanced Enterprise Zone (EZ) General Economic Development (EZ) Chapter 135, RSMO Various cities in Jackson County, Missouri Property Tax Tax Abatement (not specified) $68,288 $0 $68,288 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 5904 Missouri MO Jackson County County 2018 Tax Increment Financing (PILOTS) General Economic Development (TIF) Chapter 99, RSMO Various cities in Jackson County, Missouri Real Property Tax Tax diversion (not specified) $4,143,919 $0 $4,143,919 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 5905 Missouri MO Jackson County County 2018 Tax Increment Financing (EATS) General Economic Development (TIF) Chapter 99, RSMO Various cities in Jackson County, Missouri Economic Activity Taxes Tax diversion (not specified) $5,236,321 $0 $5,236,321 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 5906 Missouri MO Jackson County County 2018 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) $848,209 $0 $848,209 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 5907 Missouri MO Jackson County County 2018 Chapter 99 Redevelopment/revitalization Chapter 99, RSMO Various cities in Jackson County, Missouri Real Property Tax Tax abatement (PILOT) (not specified) $225,123 $0 $225,123 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 5908 Missouri MO Jackson County County 2018 Chapter 353 Redevelopment/revitalization Chapter 353, RSMO Various cities in Jackson County, Missouri Property Tax Tax abatement (PILOT) (not specified) $1,368,641 $0 $1,368,641 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 5909 Missouri MO Kansas City Public Library Special district 2018 Chapter 100 Bonds General Economic Development (not specified) Various governments Property Tax (not specified) (not specified) $5,386 $0 $5,386 (none) 5910 Missouri MO Kansas City Public Library Special district 2018 EEZ General Economic Development (not specified) Various governments Property Tax (not specified) (not specified) $36,583 $0 $36,583 (none) 5911 Missouri MO Kansas City Public Library Special district 2018 LCRA General Economic Development (not specified) Various governments Property Tax (not specified) (not specified) $87,867 $0 $87,867 (none) 5912 Missouri MO Kansas City Public Library Special district 2018 Chapter 353 and PIEA Abatement General Economic Development (not specified) Various governments Property Tax (not specified) (not specified) $1,041,943 $0 $1,041,943 (none) 5913 Missouri MO Kansas City Public Library Special district 2018 Tax Increment Financing General Economic Development (not specified) Various governments Property Tax (not specified) (not specified) $1,313,040 $0 $1,313,040 (none) 5914 Missouri MO Kansas City School District School District 2018 Planned Industrial Expansion Auth (PIEA) of KC General Economic Development (not specified) Kansas City, MO Property Tax (not specified) (not specified) $4,781,000 $0 $4,781,000 (none) 5915 Missouri MO Kansas City School District School District 2018 Various tax abatements General Economic Development (not specified) Kansas City, MO Property Tax (not specified) (not specified) $21,987,000 $0 $21,987,000 (none) 5916 Missouri MO Missouri State 2018 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; Bank Tax; Insurance Premium Tax; Financial Institutions Tax; Express Company Tax Tax Credit Property owners found to be out of compliance are subject to recapture through the provisions of Section 135.355, RSMo and IRS ¬ß42. $169,139,000 $0 $169,139,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5917 Missouri MO Missouri State 2018 Chapter 100 Personal Property Tax Exemption Business attraction/retention/expansion Revised Statutes of Missouri Section 144.054 (2) State of Missouri State Sales tax; Local Sales Tax Tax Exemption (no provisions for recapture) $268,000 $0 $268,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5918 Missouri MO Missouri State 2018 Rebuilding Communities Tax Credit Community development Revised Statutes of Missouri Section 135.535 State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit (no provisions for recapture) $359,000 $0 $359,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5919 Missouri MO Missouri State 2018 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 longterm owner occupancy, then the Director may revoke any Tax Credits issued and seek recovery of those credits pursuant to Section 620.017, RSMo. $3,293,000 $0 $3,293,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5920 Missouri MO Missouri State 2018 Enhanced Enterprise Zone General Economic Development (EZ) Sections 135.950-135.973, RSMo State of Missouri Income Tax Tax Credit (no provisions for recapture) $5,569,000 $0 $5,569,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5921 Missouri MO Missouri State 2018 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) $56,483,000 $0 $56,483,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5922 Missouri MO Missouri State 2018 Business Use Incentives for Large-Scale Development Infrastructural development Revised Statutes of Missouri Sections 100.700-100.850 State of Missouri Income Tax; bank; insurance premium; other financial institutions Tax Credit Tax Credits are subject to recapture if company does not invest enough or eliminate new jobs. 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. $9,818,000 $0 $9,818,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5923 Missouri MO Missouri State 2018 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 DED may recapture Tax Credits up to the amount issued if the non-profit fails to complete the project or comply with the agreement. The non-profits only and not the donors are subject to the recapture. $542,000 $0 $542,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5924 Missouri MO Missouri State 2018 Missouri Works - Job Retention Training Job Creation/Retention Sections 620.800-620.809, RSMo. State of Missouri Withholding Tax Retention of withholding tax 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. The Director of the Division of Workforce Development within DED shall have the authority and discretion to exempt the recipient in whole or in part of such repayment. $3,521,000 $0 $3,521,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5925 Missouri MO Missouri State 2018 Business Facility Tax Credit Job Creation/Retention Revised Statutes of Missouri Sections 135.100-135.150 and Section 135.258 State of Missouri Income Tax; Insurance Premium; Insurance Company Retaliatory Tax Tax Credit (no provisions for recapture) $6,330,000 $0 $6,330,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5926 Missouri MO Missouri State 2018 Missouri Works - Business Incentives Job Creation/Retention Revised Statutes of Missouri Sections 620.2000-620.2020 State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit; retention of withholding tax Taxes may be recaptured due to misrepresentation, out-of-state relocation, or failure to file an annual report. $56,399,000 $0 $56,399,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5927 Missouri MO Missouri State 2018 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) $68,229,000 $0 $68,229,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5928 Missouri MO Missouri State 2018 Missouri Manufacturing Jobs Act Manufacturing development Revised Statutes of Missouri Section 620.1910 State of Missouri Withholding Tax Retention of withholding tax (no provisions for recapture) $15,638,000 $0 $15,638,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5929 Missouri MO Missouri State 2018 Distressed Areas Land Assemblage Redevelopment/revitalization Revised Statutes of Missouri Section 99.1205 State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit (no provisions for recapture) $68,000 $0 $68,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5930 Missouri MO Missouri State 2018 Brownfield Remediation Redevelopment/revitalization 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 The Tax Credits may be subject to recapture in the event the owner sells the abandoned or underutilized property within a 5 year period after the receipt of remediation Tax Credits, grants, loans or loan guarantee. $3,160,000 $0 $3,160,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5931 Missouri MO Missouri State 2018 Amateur Sports Ticket Sales Tax Credit Sports and other mega events Revised Statutes of Missouri Section 67.3000 State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit (no provisions for recapture) $1,276,000 $0 $1,276,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5932 Missouri MO Missouri State 2018 Missouri Works - New Jobs Training Workforce development Revised Statutes of Missouri Sections 620.800-620.809 State of Missouri Withholding Tax Retention of withholding tax 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. The Director of the Division of Workforce Development within DED shall have the authority and discretion to exempt the recipient in whole or in part of such repayment. $5,600,000 $0 $5,600,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 5933 Missouri MO North Kansas City School District 74 School District 2018 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. $8,023,000 $0 $8,023,000 (none) https://www.nkcschools.org/Page/4525 5934 Missouri MO Rockwood R-VI School District School District 2018 Various Property Tax Abatement Programs General Economic Development (not specified) St. Louis County Property Tax (not specified) (not specified) $76,896 $0 $76,896 CAFR deemed immaterial. https://www.rsdmo.org/site/handlers/filedownload.ashx?moduleinstanceid=4398&dataid=38383&FileName=2020%20Comprehensive%20Annual%20Financial%20Report.pdf 5935 Missouri MO Springfield R-XII School District School District 2018 Various Property Tax Abatement Programs General Economic Development (not specified) Greene County MO Property Tax (not specified) (not specified) $998,171 $418,969 $579,202 (none) https://www.sps.org/Page/4706 5936 Missouri MO St Louis Public School District Transitional District School District 2018 Various Tax Abatment Programs General Economic Development Various, see CAFR St Louis MO Property Tax (not specified) (not specified) $19,299,365 $0 $19,299,365 See CAFR for program specifics https://www.slps.org/domain/10 5937 Missouri MO St. Charles County County 2018 Dispatch and Alarm Abatements (not specified) (not specified) Various Cities Property Tax (not specified) (not specified) $54,156 $0 $54,156 (none) https://www.sccmo.org/Archive.aspx?AMID=57 5938 Missouri MO St. Charles County County 2018 Road and Bridge Abatements (not specified) (not specified) Various Cities Property Tax (not specified) (not specified) $241,133 $0 $241,133 (none) https://www.sccmo.org/Archive.aspx?AMID=57 5939 Missouri MO St. Louis County County 2018 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, Missouri Property Tax Tax abatement (industrial revenue bonds) (not specified) $719,528 $0 $719,528 (none) https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 5940 Missouri MO St. Louis County County 2018 Urban Redevelopment Corporations Redevelopment/revitalization Chapter 353 of the Revised Statutes of Missouri St. Louis County, Missouri Property Tax Tax Abatement (not specified) $18,217 $0 $18,217 (none) https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 5941 Missouri MO St. Louis County County 2018 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) $111,802 $0 $111,802 See CAFR for jurisdiction-specific details https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 5942 Missouri MO St. Louis County County 2018 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) $204,493 $0 $204,493 See CAFR for jurisdiction-specific details https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 5943 Missouri MO St. Louis County County 2018 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) $28,381 $0 $28,381 See CAFR for jurisdiction-specific details https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 5944 Missouri MO St. Louis County County 2018 Urban Redevelopment Corporations Redevelopment/revitalization Chapter 353 of the Revised Statutes of Missouri Other localities within St. Louis County, Missouri Property Tax Tax Abatement (not specified) $650,439 $0 $650,439 See CAFR for jurisdiction-specific details https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 5945 Montana MT Bozeman School District School District 2018 New or Expanding Industry General Economic Development MCA 15-24-14 Gallatin County, Montana Real and Personal Property Tax Tax Credit 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. $2,718 $0 $2,718 (none) https://www.bsd7.org/ 6462 Montana MT Butte Silver Bow City and County City/County 2018 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 $16,534 $0 $16,534 (none) https://www.co.silverbow.mt.us/2032/Annual-Comprehensive-Financial-Report 6463 Montana MT Columbia Falls School District 2018 Agreement with OKO Properties, LLC/Western Building Center Manufacturing development (not specified) State of Montana (not specified) Tax Abatement (not specified) $25,944 $0 $25,944 (none) 6464 Montana MT Columbia Falls School District 2018 Agreement with FH Stoltze Land and Lumber Company Manufacturing development (not specified) State of Montana (not specified) Tax Abatement (not specified) $121,194 $0 $121,194 (none) 6465 Montana MT Flathead County County 2018 New & Expanding Business General Economic Development Montana Code Annotated, Title 15, Chapter 24, Part 1 Property Tax Tax Abatement Tax Abatement $103,668 $0 $103,668 (none) https://flathead.mt.gov/department-directory/finance# 6466 Montana MT Gallatin County County 2018 New & Expanding Business General Economic Development Montana Code Annotated, Title 15, Chapter 24, Part 14, Gallatin County Property Tax Tax Abatement Tax Abatement $75,633 $0 $75,633 (none) https://gallatincomt.virtualtownhall.net/finance-department/pages/annual-audit-reports 6467 Montana MT Gallatin County County 2018 Historic Properties Historic Preservation Montana Code Annotated, Title 15, Chapter 24, Part 16 Gallatin County Property Tax Tax Abatement Tax Abatement $481 $0 $481 (none) https://gallatincomt.virtualtownhall.net/finance-department/pages/annual-audit-reports 6468 Montana MT Helena School District School District 2018 Various Tax Abatements Business attraction/retention/expansion Montana Code Annotated, Title 15, Chapter 24, Part 14 Lewis and Clark County, Montana 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. $69,155 $0 $69,155 See CACFR for company specific amounts, about half the abatemetns are for Boeing. https://helenaschools.org/departments/business-finance/ 6469 Montana MT Montana State 2018 Montana Board of Investments Commercial Loan Program Infrastructural development (not specified) State of Montana Corporate Income Tax; Individual Income Tax Loan; Tax Credit If the basic sector business does not create the required jobs within the four-year period, then the basic sector business must pay down the loan balance of the local government entity until the loan balance matches the eligible amount per the jobs created. $1,396,000 $0 $1,396,000 (none) https://sfsd.mt.gov/SAB/acfr/index 6470 Montana MT Yellowstone County County 2018 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 $98,811 $0 $98,811 CAFR reports losses to cities and school districts due to the county's agreements https://www.yellowstonecountymt.gov/finance/CompRpt/compreport22/index.asp 6471 Nebraska NE Alliance Public Schools School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Alliance, Nebraska Property Tax Tax Rebate (not specified) $310,950 $0 $310,950 (none) 6537 Nebraska NE Chadron School District 2 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Chadron, Nebraska Property Tax Tax Rebate (not specified) $49,327 $0 $49,327 (none) 6538 Nebraska NE City of Bellevue Municipality 2018 Tax Increment Financing (TIF) General Economic Development (not specified) Bellevue, Nebraska Property Tax Tax Increment Financing (TIF) (not specified) $91,000 $0 $91,000 (none) https://www.bellevue.net/departments/finance/documents-forms-reports 6539 Nebraska NE City of Grand Island Municipality 2018 Tax Increment Financing (TIF) General Economic Development (not specified) Grand Island, Nebraska (not specified) (not specified) (not specified) $1,637,000 $0 $1,637,000 (none) https://www.grand-island.com/departments/finance/monthly-financial-statements/city-financial-statements 6540 Nebraska NE City of Kearney Municipality 2018 Community Development Act General Economic Development (not specified) Kearney, Nebraska (not specified) (not specified) (not specified) $69,187 $0 $69,187 (none) 6541 Nebraska NE City of Kearney Municipality 2018 Nebraska Advantage Act and the Employment and Investment Growth Act General Economic Development (not specified) Boone County, Nebraska (not specified) (not specified) (not specified) $62,218 $0 $62,218 (none) 6542 Nebraska NE City of Lincoln Municipality 2018 Tax Increment Financing (TIF) General Economic Development (TIF) Neb.Rev.Stat. SS 18-2101 through 18-2150 Lincoln, Nebraska Property Tax - TIF (not specified) (N/A - TIF) $1,541,782 $0 $1,541,782 (none) 6543 Nebraska NE City of Lincoln Municipality 2018 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) no benefits for that year and 1/7 of the benefits are recaptured for each year of failure $1,165,633 $0 $1,165,633 (none) 6544 Nebraska NE City of Omaha Municipality 2018 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) $5,953,000 $0 $5,953,000 (none) https://finance.cityofomaha.org/ 6545 Nebraska NE City of Omaha Municipality 2018 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) $9,441,000 $0 $9,441,000 (none) https://finance.cityofomaha.org/ 6546 Nebraska NE Cozad Community Schools 11 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Cozad, Nebraska Property Tax Tax Rebate (not specified) $10,395 $0 $10,395 (none) 6547 Nebraska NE Dodge County School District 001 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Fremont, Nebraska Property Tax Tax Rebate (not specified) $145,927 $0 $145,927 (none) 6548 Nebraska NE Douglas County County 2018 Tax Increment Financing (TIF) Blight State Statute §18-2101 through §18-2150 Unspecified Property Tax Tax Increment Financing (TIF) (not specified) $4,670,600 $0 $4,670,600 (none) https://www.douglascountyclerk.org/finance-division/county-financial-reports 6549 Nebraska NE Douglas County School District 54 Ralston Public Schools School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Ralston, Nebraska Property Tax Tax Rebate (not specified) $644,435 $0 $644,435 (none) 6550 Nebraska NE Educational Service Unit 10 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Kearney, Nebraska Property Tax Tax Rebate (not specified) $6,237 $0 $6,237 (none) 6551 Nebraska NE Educational Service Unit 3 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) Various cities, Nebraska Property Tax Tax Rebate (not specified) $56,078 $0 $56,078 (none) 6552 Nebraska NE Educational Service Unit 7 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) Various cities and villages, Nebraska Property Tax Tax Rebate (not specified) $1,239,879 $0 $1,239,879 Provided breakdown by development projects and recipients 6553 Nebraska NE Gering Public Schools 16 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Gering, Nebraska Property Tax Tax Rebate (not specified) $187,122 $0 $187,122 (none) 6554 Nebraska NE Hall County School District 2 Grand Island Public Schools School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Grand Island, Nebraska Property Tax Tax Rebate (not specified) $994,317 $0 $994,317 (none) 6555 Nebraska NE Hastings Public Schools School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Hastings, Nebraska Property Tax Tax Rebate (not specified) $210,418 $0 $210,418 (none) 6556 Nebraska NE Holdrege Public Schools School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Holdrege, Nebraska Property Tax Tax Rebate (not specified) $157,871 $0 $157,871 (none) 6557 Nebraska NE Kearney School District 07 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Kearney, Nebraska Property Tax Tax Rebate (not specified) $609,485 $0 $609,485 (none) 6558 Nebraska NE Lancaster County County 2018 Various Tax Abatement Programs General Economic Development (not specified) Various, see CAFR Property Tax Tax Abatement (not specified) $1,301,931 $0 $1,301,931 (none) https://www.lancaster.ne.gov/Archive.aspx?AMID=44 6559 Nebraska NE Lexington School District 1 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Lexington, Nebraska Property Tax Tax Rebate (not specified) $414,649 $0 $414,649 (none) 6560 Nebraska NE Mccook School District 17 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Mccook, Nebraska Property Tax Tax Rebate (not specified) $57,461 $0 $57,461 (none) 6561 Nebraska NE Nebraska State 2018 Beginner Farmer Tax Credit Act Agricultural development Nebraska Revised Statutes 77-5201 throuhg 77-5215 State of Nebraska Income Tax; Property Tax Tax Credit; Tax Exemption This credit is subject to recapture if the three-year lease agreement is terminated with fault on the part of the owner of the agricultural assets $1,503,000 $0 $1,503,000 Property Tax abatements only affect county revenues https://das.nebraska.gov/accounting/fin-report.html 6562 Nebraska NE Nebraska State 2018 Nebraska Advantage Rural Development Act Business attraction/retention/expansion Nebraska Revised Statutes 77-27,187 through 77-27,196.01 State of Nebraska Income Tax; Sales and Use Tax; withholding Tax Credit; tax refund Failure to meet the requirements results in recapturing of all benefits $1,021,000 $0 $1,021,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6563 Nebraska NE Nebraska State 2018 Community Development Assistance Act Community development Neb. Rev. Stat. ¬ß¬ß 13-201 through 13-208 State of Nebraska Income Tax; Premium Tax; Franchise Tax Tax Credit (no provisions for recapture) $263,000 $0 $263,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6564 Nebraska NE Nebraska State 2018 New Market Job Growth Investment Tax Credit Community development Nebraska Revised Statutes 77-1101 through 77-1119 State of Nebraska Income Tax; Insurance Premium Tax; Franchise Tax Tax Credit Credits may be recaptured if 1) any amount of the federal qualified equity investment credit is recaptured; 2) the Community Development Entity (CDE) redeems or repays some or all of the principle of the investment prior to the last credit allowance date; 3) the CDE fails to invest and satisfy the requirements of the program and maintain its investment in a qualified low-income community investment in Nebraska until the lsat credit allowance date. $13,787,000 $0 $13,787,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6565 Nebraska NE Nebraska State 2018 Nebraska Advantage General Economic Development Nebraska Revised Statutes 77-5901 through 77-5908 State of Nebraska Income Tax Tax Credit; tax refund (no provisions for recapture) $154,192,000 $0 $154,192,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6566 Nebraska NE Nebraska State 2018 Nebraska Job Creation and Mainstreet Revitalization Act Historic Preservation Nebraska Revised Statutes 77-2901 through 77-2912 State of Nebraska Income Tax; Insurance Premium Tax; Franchise Tax Tax Credit If at any time during the five years after the improvement to the property is placed in service, the NSHS 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, the Tax Credits may be recaptured from the property owner. $3,630,000 $0 $3,630,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6567 Nebraska NE Nebraska State 2018 Employment and Investment Growth Job Creation/Retention Nebraska Revised Statutes 77-4101 through 77-4113 State of Nebraska Income Tax; Sales and Use Tax Tax Credit; tax refund; Tax Exemption Under recapture, for each year the levels are not maintanied, the taxpayer cannot earn new Tax Credits or claim direct refunds of sales and use tax for investments made during the year. $69,012,000 $0 $69,012,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6568 Nebraska NE Nebraska State 2018 Nebraska Advantage Microenterprise Tax Credit Act Small business development Nebraska Revised Statutes 77-5901 through 77-5908 State of Nebraska Income Tax Tax Credit; tax refund (no provisions for recapture) $734,000 $0 $734,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6569 Nebraska NE Nebraska State 2018 Angel Investment Tax Credit Technology (various) Nebraska Revised Statutes 77-6301 through 77-6310 State of Nebraska Income Tax Tax Credit These credits are subject to recapture if the investment is not held in the small business for at least three years $5,253,000 $0 $5,253,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6570 Nebraska NE Ogallala Public Schools School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Ogallala, Nebraska Property Tax Tax Rebate (not specified) $297,773 $0 $297,773 (none) 6571 Nebraska NE Omaha Public Schools School District 2018 Tax Increment Financing (TIF) General Economic Development (not specified) City of Bellevue Property Tax Tax Diversion (not specified) $85 $0 $85 (none) 6572 Nebraska NE Omaha Public Schools School District 2018 Tax Increment Financing (TIF) General Economic Development (not specified) City of Omaha Property Tax Tax Diversion (not specified) $16,925 $0 $16,925 (none) 6573 Nebraska NE Schuyler Community Schools 123 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Schuyler, Nebraska Property Tax Tax Rebate (not specified) $23,637 $0 $23,637 (none) 6574 Nebraska NE Scottsbluff Public Schools School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Scottsbluff, Nebraska Property Tax Tax Rebate (not specified) $250,003 $0 $250,003 (none) 6575 Nebraska NE South Sioux City Community Schools District 11 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of South Sioux City, Nebraska Property Tax Tax Rebate (not specified) $452,047 $0 $452,047 (none) 6576 Nebraska NE Wahoo School District 39 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Wahoo, Nebraska Property Tax Tax Rebate (not specified) $104,578 $0 $104,578 (none) 6577 Nebraska NE Waverly Public Schools 55-0145 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of Eagle and City of Waverly, Nebraska Property Tax Tax Rebate (not specified) $264,149 $0 $264,149 Provided breakdown by recipients 6578 Nebraska NE West Point School District 1 School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) City of West Point, Nebraska Property Tax Tax Rebate (not specified) $67,412 $0 $67,412 (none) 6579 Nevada NV Austin Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $4,444 $0 $4,444 (none) 6941 Nevada NV Battle Mountain Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $65,985 $0 $65,985 (none) 6942 Nevada NV Boulder City Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $35,503 $0 $35,503 (none) 6943 Nevada NV Boulder City Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $23,788 $0 $23,788 (none) 6944 Nevada NV Boulder City Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $4,333 $0 $4,333 (none) 6945 Nevada NV Boulder City Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $2,808 $0 $2,808 (none) 6946 Nevada NV Boulder Library District Special district 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $2,109 $0 $2,109 (none) 6947 Nevada NV Boulder Library District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $1,413 $0 $1,413 (none) 6948 Nevada NV Boulder Library District Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $257 $0 $257 (none) 6949 Nevada NV Boulder Library District Special district 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $167 $0 $167 (none) 6950 Nevada NV Carson City County 2018 Various Tax Abatements General Economic Development Nevada Revised Statutes (NRS) Chapter 279 Sales Tax Tax rebate (not specified) $317,034 $0 $317,034 See CAFR doe company specific details https://www.carson.org/government/budget-financial-information 6951 Nevada NV Carson-Truckee Water Conservancy Special district 2018 Tesla General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $7,121 $0 $7,121 (none) 6952 Nevada NV Carson-Truckee Water Conservancy Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $3,439 $0 $3,439 (none) 6953 Nevada NV Carson-Truckee Water Conservancy Special district 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $2,389 $0 $2,389 (none) 6954 Nevada NV Carson-Truckee Water Conservancy Special district 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $1,007 $0 $1,007 (none) 6955 Nevada NV Carson-Truckee Water Conservancy Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $542 $0 $542 (none) 6956 Nevada NV Carson-Truckee Water Conservancy Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $469 $0 $469 (none) 6957 Nevada NV Carson-Truckee Water Conservancy Special district 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $172 $0 $172 (none) 6958 Nevada NV Carson-Truckee Water Conservancy Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $22 $0 $22 (none) 6959 Nevada NV Carson-Truckee Water Conservancy Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $5 $0 $5 (none) 6960 Nevada NV Carson-Truckee Water Conservancy Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $3 $0 $3 (none) 6961 Nevada NV Cave Rock General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $406 $0 $406 (none) 6962 Nevada NV Central Lyon Fire Protection Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $280 $0 $280 (none) 6963 Nevada NV Churchill County County 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $318,794 $0 $318,794 (none) 6964 Nevada NV Churchill County County 2018 Renewable Energy Energy production (not specified) State of Nevada Local Option Taxes (not specified) (not specified) $142,103 $0 $142,103 (none) 6965 Nevada NV Churchill County School District School District 2018 Renewable Energy Energy production (not specified) State of Nevada Local Schools Taxes (not specified) (not specified) $378,941 $0 $378,941 (none) 6966 Nevada NV Churchill Mosquito District Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $15,994 $0 $15,994 (none) 6967 Nevada NV City of Bunkerville Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $1,758 $0 $1,758 (none) 6968 Nevada NV City of Bunkerville Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $1,178 $0 $1,178 (none) 6969 Nevada NV City of Bunkerville Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $215 $0 $215 (none) 6970 Nevada NV City of Bunkerville Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $139 $0 $139 (none) 6971 Nevada NV City of Enterprise Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $16,521 $0 $16,521 (none) 6972 Nevada NV City of Enterprise Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $11,070 $0 $11,070 (none) 6973 Nevada NV City of Enterprise Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $2,016 $0 $2,016 (none) 6974 Nevada NV City of Enterprise Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $1,307 $0 $1,307 (none) 6975 Nevada NV City of Henderson Municipality 2018 Redevelopment Area Owner Participation Agreement General Economic Development Nevada Revised Statutes 279 City of Henderson Property Tax Tax sharing (not specified) $4,684,620 $0 $4,684,620 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 6976 Nevada NV City of Henderson Municipality 2018 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) $350,816 $0 $350,816 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 6977 Nevada NV City of Henderson Municipality 2018 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) $235,052 $0 $235,052 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 6978 Nevada NV City of Henderson Municipality 2018 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) $42,814 $0 $42,814 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 6979 Nevada NV City of Henderson Municipality 2018 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) $27,750 $0 $27,750 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 6980 Nevada NV City of Las Vegas Municipality 2018 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) $969,491 $0 $969,491 (none) https://www.lasvegasnevada.gov/Government/Departments/Finance 6981 Nevada NV City of Las Vegas Municipality 2018 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) $649,572 $0 $649,572 (none) https://www.lasvegasnevada.gov/Government/Departments/Finance 6982 Nevada NV City of Las Vegas Municipality 2018 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) $118,318 $0 $118,318 (none) https://www.lasvegasnevada.gov/Government/Departments/Finance 6983 Nevada NV City of Las Vegas Municipality 2018 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) $76,688 $0 $76,688 (none) https://www.lasvegasnevada.gov/Government/Departments/Finance 6984 Nevada NV City of Laughlin Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $25,661 $0 $25,661 (none) 6985 Nevada NV City of Laughlin Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $17,193 $0 $17,193 (none) 6986 Nevada NV City of Laughlin Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $3,132 $0 $3,132 (none) 6987 Nevada NV City of Laughlin Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $2,030 $0 $2,030 (none) 6988 Nevada NV City of Mesquite Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $27,067 $0 $27,067 (none) 6989 Nevada NV City of Mesquite Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $18,135 $0 $18,135 (none) 6990 Nevada NV City of Mesquite Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $3,303 $0 $3,303 (none) 6991 Nevada NV City of Mesquite Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $2,141 $0 $2,141 (none) 6992 Nevada NV City of Minden Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $7,944 $0 $7,944 (none) 6993 Nevada NV City of Moapa Valley Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $2,812 $0 $2,812 (none) 6994 Nevada NV City of Moapa Valley Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $1,884 $0 $1,884 (none) 6995 Nevada NV City of Moapa Valley Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $343 $0 $343 (none) 6996 Nevada NV City of Moapa Valley Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $222 $0 $222 (none) 6997 Nevada NV City of North Las Vegas Municipality 2018 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) $179,275 $0 $179,275 (none) http://www.cityofnorthlasvegas.com/departments/finance/cafr.php 6998 Nevada NV City of North Las Vegas Municipality 2018 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) $120,117 $0 $120,117 (none) http://www.cityofnorthlasvegas.com/departments/finance/cafr.php 6999 Nevada NV City of North Las Vegas Municipality 2018 State of Nevada Tax Abatement Program (Energy) Energy production Nevada Revised Statutes 701A State of Nevada Sales and Use Tax (not specified) (not specified) $21,879 $0 $21,879 (none) http://www.cityofnorthlasvegas.com/departments/finance/cafr.php 7000 Nevada NV City of North Las Vegas Municipality 2018 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) $14,181 $0 $14,181 (none) http://www.cityofnorthlasvegas.com/departments/finance/cafr.php 7001 Nevada NV City of Paradise Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $248,876 $0 $248,876 (none) 7002 Nevada NV City of Paradise Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $166,750 $0 $166,750 (none) 7003 Nevada NV City of Paradise Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $30,373 $0 $30,373 (none) 7004 Nevada NV City of Paradise Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $19,686 $0 $19,686 (none) 7005 Nevada NV City of Reno Municipality 2018 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) $1,036,445 $0 $1,036,445 (none) https://www.reno.gov/government/departments/finance/financial-reports 7006 Nevada NV City of Reno Municipality 2018 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) $720,161 $0 $720,161 (none) https://www.reno.gov/government/departments/finance/financial-reports 7007 Nevada NV City of Reno Municipality 2018 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) $51,848 $0 $51,848 (none) https://www.reno.gov/government/departments/finance/financial-reports 7008 Nevada NV City of Reno Municipality 2018 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) $949 $0 $949 (none) https://www.reno.gov/government/departments/finance/financial-reports 7009 Nevada NV City of Sparks Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $417,810 $0 $417,810 (none) 7010 Nevada NV City of Sparks Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $290,310 $0 $290,310 (none) 7011 Nevada NV City of Sparks Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $20,901 $0 $20,901 (none) 7012 Nevada NV City of Sparks Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $382 $0 $382 (none) 7013 Nevada NV City of Spring Valley Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $77,334 $0 $77,334 (none) 7014 Nevada NV City of Spring Valley Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $51,815 $0 $51,815 (none) 7015 Nevada NV City of Spring Valley Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $9,438 $0 $9,438 (none) 7016 Nevada NV City of Spring Valley Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $6,117 $0 $6,117 (none) 7017 Nevada NV City of Summerlin Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $703 $0 $703 (none) 7018 Nevada NV City of Summerlin Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $471 $0 $471 (none) 7019 Nevada NV City of Summerlin Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $86 $0 $86 (none) 7020 Nevada NV City of Summerlin Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $56 $0 $56 (none) 7021 Nevada NV City of Sunrise Manor Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $37,964 $0 $37,964 (none) 7022 Nevada NV City of Sunrise Manor Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $25,436 $0 $25,436 (none) 7023 Nevada NV City of Sunrise Manor Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $4,633 $0 $4,633 (none) 7024 Nevada NV City of Sunrise Manor Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $3,003 $0 $3,003 (none) 7025 Nevada NV City of Whitney Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $3,164 $0 $3,164 (none) 7026 Nevada NV City of Whitney Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $2,120 $0 $2,120 (none) 7027 Nevada NV City of Whitney Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $386 $0 $386 (none) 7028 Nevada NV City of Whitney Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $250 $0 $250 (none) 7029 Nevada NV City of Winchester Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $45,698 $0 $45,698 (none) 7030 Nevada NV City of Winchester Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $30,618 $0 $30,618 (none) 7031 Nevada NV City of Winchester Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $5,577 $0 $5,577 (none) 7032 Nevada NV City of Winchester Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $3,615 $0 $3,615 (none) 7033 Nevada NV Clark County County 2018 Data Center General Economic Development NRS 360.754 State of Nevada Property Tax; Sales and Use Tax Partial abatement (not specified) $1,234,888 $0 $1,234,888 (none) https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php 7034 Nevada NV Clark County County 2018 Standard General Economic Development NRS 374.357 State of Nevada Sales and Use Tax Partial abatement (not specified) $827,390 $0 $827,390 (none) https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php 7035 Nevada NV Clark County County 2018 Renewable Energy Energy production NRS 701A.370 State of Nevada Property Tax; Sales and Use Tax Partial abatement (not specified) $150,709 $0 $150,709 (none) https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php 7036 Nevada NV Clark County County 2018 Aviation Technology (aviation) NRS 360.753 State of Nevada Personal Property Tax; Sales and Use Tax Partial abatement (not specified) $97,682 $0 $97,682 (none) https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php 7037 Nevada NV Clark County Fire Protection Special district 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $171,893 $0 $171,893 (none) 7038 Nevada NV Clark County Fire Protection Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $155,171 $0 $155,171 (none) 7039 Nevada NV Clark County Fire Protection Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $20,978 $0 $20,978 (none) 7040 Nevada NV Clark County Fire Protection Special district 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $13,597 $0 $13,597 (none) 7041 Nevada NV Clark County School District School District 2018 Data Center General Economic Development (not specified) State of Nevada Local Schools Taxes (not specified) (not specified) $4,062,003 $0 $4,062,003 (none) 7042 Nevada NV Clark County School District School District 2018 Standard General Economic Development (not specified) State of Nevada Local Schools Taxes (not specified) (not specified) $2,721,598 $0 $2,721,598 (none) 7043 Nevada NV Clark County School District School District 2018 Renewable Energy Energy production (not specified) State of Nevada Local Schools Taxes (not specified) (not specified) $381,334 $0 $381,334 (none) 7044 Nevada NV Clark County School District School District 2018 Aviation General Economic Development (not specified) State of Nevada Local Schools Taxes (not specified) (not specified) $321,310 $0 $321,310 (none) 7045 Nevada NV Douglas County County 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $249,566 $0 $249,566 (none) 7046 Nevada NV Douglas County County 2018 Standard General Economic Development (not specified) State of Nevada Local Option Taxes (not specified) (not specified) $50,153 $0 $50,153 (none) 7047 Nevada NV Douglas County School District School District 2018 Standard General Economic Development (not specified) State of Nevada Local Schools Taxes (not specified) (not specified) $521,588 $0 $521,588 (none) 7048 Nevada NV Douglas Mosquito Protection General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $2,979 $0 $2,979 (none) 7049 Nevada NV East Fork Fire Protection Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $37,961 $0 $37,961 (none) 7050 Nevada NV Elko County County 2018 Renewable Energy Energy production (not specified) State of Nevada Property Tax Tax Abatement (not specified) $397,833 $0 $397,833 (none) 7051 Nevada NV Fallon Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $91,102 $0 $91,102 (none) 7052 Nevada NV Gardnerville Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $6,003 $0 $6,003 (none) 7053 Nevada NV Gardnerville Ranchose General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $17,558 $0 $17,558 (none) 7054 Nevada NV Genoa Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $226 $0 $226 (none) 7055 Nevada NV Henderson Library District Special district 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $7,733 $0 $7,733 (none) 7056 Nevada NV Henderson Library District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $5,182 $0 $5,182 (none) 7057 Nevada NV Henderson Library District Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $944 $0 $944 (none) 7058 Nevada NV Henderson Library District Special district 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $612 $0 $612 (none) 7059 Nevada NV Incline Village General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $22,696 $0 $22,696 (none) 7060 Nevada NV Incline Village General Improvement District Special district 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $15,770 $0 $15,770 (none) 7061 Nevada NV Incline Village General Improvement District Special district 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $1,135 $0 $1,135 (none) 7062 Nevada NV Incline Village General Improvement District Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $21 $0 $21 (none) 7063 Nevada NV Indian Hills General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $6,003 $0 $6,003 (none) 7064 Nevada NV Kingston Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $5,925 $0 $5,925 (none) 7065 Nevada NV Kinsbury General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $12,052 $0 $12,052 (none) 7066 Nevada NV Lakeridge General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $406 $0 $406 (none) 7067 Nevada NV Lander County County 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $1,062,902 $0 $1,062,902 (none) 7068 Nevada NV Lander County County 2018 Renewable Energy Energy production (not specified) State of Nevada Local Option Taxes (not specified) (not specified) $149,626 $0 $149,626 (none) 7069 Nevada NV Lander County School District School District 2018 Renewable Energy Energy production (not specified) State of Nevada Local Schools Taxes (not specified) (not specified) $1,197,011 $0 $1,197,011 (none) 7070 Nevada NV Lander Hospital District Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $207,382 $0 $207,382 (none) 7071 Nevada NV Las Vegas/Clark County Library Special district 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $71,007 $0 $71,007 (none) 7072 Nevada NV Las Vegas/Clark County Library Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $47,576 $0 $47,576 (none) 7073 Nevada NV Las Vegas/Clark County Library Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $8,666 $0 $8,666 (none) 7074 Nevada NV Las Vegas/Clark County Library Special district 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $5,617 $0 $5,617 (none) 7075 Nevada NV Logan Creek General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $181 $0 $181 (none) 7076 Nevada NV Lyon County County 2018 Various Tax Abatments - State of NV General Economic Development (not specified) State of Nevada Sales Tax, Property Tax Tax Abatement (not specified) $52,026 $0 $52,026 (none) https://www.lyon-county.org/228/Comptroller 7077 Nevada NV Marla Bay General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $1,219 $0 $1,219 (none) 7078 Nevada NV Mason Valley Fire Protection Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $42 $0 $42 (none) 7079 Nevada NV Mason Valley Mosquito Abatement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $37 $0 $37 (none) 7080 Nevada NV Mineral County County 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $2,482 $0 $2,482 (none) 7081 Nevada NV Mineral County Hospital District Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $145 $0 $145 (none) 7082 Nevada NV Mineral County School District School District 2018 Renewable Energy Energy production (not specified) State of Nevada Local Schools Taxes (not specified) (not specified) $2,335 $0 $2,335 (none) 7083 Nevada NV Moapa Fire Protection Special district 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $2,812 $0 $2,812 (none) 7084 Nevada NV Moapa Fire Protection Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $1,884 $0 $1,884 (none) 7085 Nevada NV Moapa Fire Protection Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $343 $0 $343 (none) 7086 Nevada NV Moapa Fire Protection Special district 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $222 $0 $222 (none) 7087 Nevada NV Mt Charleston Fire Protection Special district 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $703 $0 $703 (none) 7088 Nevada NV Mt Charleston Fire Protection Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $471 $0 $471 (none) 7089 Nevada NV Mt Charleston Fire Protection Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $86 $0 $86 (none) 7090 Nevada NV Mt Charleston Fire Protection Special district 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $56 $0 $56 (none) 7091 Nevada NV Nevada State 2018 Transferable Tax Credits Capital investment Nevada Revised Statutes 231.1555 State of Nevada Gaming Tax Tax Credit (no provisions for recapture) $73,832,000 $0 $73,832,000 (none) https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7092 Nevada NV Nevada State 2018 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. $3,659,000 $0 $3,659,000 multiple programs - see CAFR for more details https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7093 Nevada NV Nevada State 2018 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) $3,583,000 $0 $3,583,000 (none) https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7094 Nevada NV Nevada State 2018 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) $2,806,000 $0 $2,806,000 multiple programs - see CAFR for more details https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7095 Nevada NV Nevada State 2018 Renewable Energy Tax Abatements Energy production multiple State of Nevada Sales and Use Tax; Real and Personal Property Tax Tax Exemption (not specified) $1,031,000 $0 $1,031,000 multiple programs - see CAFR for more details https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7096 Nevada NV North Lake Tahoe Fire Protection Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $62,242 $0 $62,242 (none) 7097 Nevada NV North Lake Tahoe Fire Protection Special district 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $43,248 $0 $43,248 (none) 7098 Nevada NV North Lake Tahoe Fire Protection Special district 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $3,114 $0 $3,114 (none) 7099 Nevada NV North Lake Tahoe Fire Protection Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $57 $0 $57 (none) 7100 Nevada NV North Lyon Fire Protection Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $80 $0 $80 (none) 7101 Nevada NV Oliver Park General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $451 $0 $451 (none) 7102 Nevada NV Palomini Valley General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $4,814 $0 $4,814 (none) 7103 Nevada NV Palomini Valley General Improvement District Special district 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $3,345 $0 $3,345 (none) 7104 Nevada NV Palomini Valley General Improvement District Special district 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $241 $0 $241 (none) 7105 Nevada NV Palomini Valley General Improvement District Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $4 $0 $4 (none) 7106 Nevada NV Pernley Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $77 $0 $77 (none) 7107 Nevada NV Round Hill General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $8,937 $0 $8,937 (none) 7108 Nevada NV Searchlight Municipality 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $1,406 $0 $1,406 (none) 7109 Nevada NV Searchlight Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $942 $0 $942 (none) 7110 Nevada NV Searchlight Municipality 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $172 $0 $172 (none) 7111 Nevada NV Searchlight Municipality 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $111 $0 $111 (none) 7112 Nevada NV Silver Springs Stagecoach Hospital Dist Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $47 $0 $47 (none) 7113 Nevada NV Skyland General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $1,715 $0 $1,715 (none) 7114 Nevada NV Smith Valley Fire Protection Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $29 $0 $29 (none) 7115 Nevada NV South Lyon Hospital District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $150 $0 $150 (none) 7116 Nevada NV Storey County County 2018 Tesla General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $23,728,728 $0 $23,728,728 (none) 7117 Nevada NV Storey County County 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $3,354,128 $0 $3,354,128 (none) 7118 Nevada NV Storey County County 2018 Data Center General Economic Development (not specified) State of Nevada Local Option Taxes (not specified) (not specified) $1,118,378 $0 $1,118,378 (none) 7119 Nevada NV Storey County County 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $72,487 $0 $72,487 (none) 7120 Nevada NV Storey County County 2018 Standard General Economic Development (not specified) State of Nevada Local Option Taxes (not specified) (not specified) $24,170 $0 $24,170 (none) 7121 Nevada NV Storey County School District School District 2018 Tax Abatements General Economic Development (not specified) State of Nevada Sales Tax (not specified) (not specified) $31,388,925 $0 $31,388,925 (none) 7122 Nevada NV Storey County School District School District 2018 Tesla General Economic Development (not specified) State of Nevada Local Schools Taxes (not specified) (not specified) $27,428,092 $0 $27,428,092 (none) 7123 Nevada NV Storey County School District School District 2018 Data Center General Economic Development (not specified) State of Nevada Local Schools Taxes (not specified) (not specified) $3,877,045 $0 $3,877,045 (none) 7124 Nevada NV Storey County School District School District 2018 Standard General Economic Development (not specified) State of Nevada Local Schools Taxes (not specified) (not specified) $83,788 $0 $83,788 (none) 7125 Nevada NV Tahoe Dougls Fire Protection Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $93,028 $0 $93,028 (none) 7126 Nevada NV Topaz Ranch General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $1,490 $0 $1,490 (none) 7127 Nevada NV Trickee Meadows Fire Protection Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $133,424 $0 $133,424 (none) 7128 Nevada NV Trickee Meadows Fire Protection Special district 2018 Data Center General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $92,708 $0 $92,708 (none) 7129 Nevada NV Trickee Meadows Fire Protection Special district 2018 Aviation General Economic Development (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $6,675 $0 $6,675 (none) 7130 Nevada NV Trickee Meadows Fire Protection Special district 2018 Renewable Energy Energy production (not specified) State of Nevada Property/Sales/Use Taxes (not specified) (not specified) $122 $0 $122 (none) 7131 Nevada NV Washoe County County 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes Tax Abatement (not specified) $3,920,501 $0 $3,920,501 (none) 7132 Nevada NV Washoe County County 2018 Data Center General Economic Development (not specified) State of Nevada Local Option Taxes Tax Abatement (not specified) $2,724,113 $0 $2,724,113 (none) 7133 Nevada NV Washoe County County 2018 Aviation General Economic Development (not specified) State of Nevada Local Option Taxes Tax Abatement (not specified) $196,124 $0 $196,124 (none) 7134 Nevada NV Washoe County County 2018 Renewable Energy Energy production (not specified) State of Nevada Local Option Taxes Tax Abatement (not specified) $3,588 $0 $3,588 (none) 7135 Nevada NV Washoe County School District School District 2018 Standard General Economic Development Nevada Revised Statutes 374.357 State of Nevada Local Option Taxes (not specified) (not specified) $3,973,687 $0 $3,973,687 (none) https://www.washoeschools.net/Page/548 7136 Nevada NV Washoe County School District School District 2018 Data Center General Economic Development Nevada Revised Statutes 374.357 State of Nevada Local Schools Taxes (not specified) (not specified) $2,761,068 $0 $2,761,068 (none) https://www.washoeschools.net/Page/548 7137 Nevada NV Washoe County School District School District 2018 Aviation General Economic Development Nevada Revised Statutes 374.357 State of Nevada Local Schools Taxes (not specified) (not specified) $198,785 $0 $198,785 (none) https://www.washoeschools.net/Page/548 7138 Nevada NV Washoe County School District School District 2018 Renewable Energy Energy production Nevada Revised Statutes 374.357 State of Nevada Local Schools Taxes (not specified) (not specified) $2,797 $0 $2,797 (none) https://www.washoeschools.net/Page/548 7139 Nevada NV Yerington Municipality 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $213 $0 $213 (none) 7140 Nevada NV Zephyr Cove General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $632 $0 $632 (none) 7141 Nevada NV Zephyr Heights General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $1,986 $0 $1,986 (none) 7142 Nevada NV Zephyr Knolls General Improvement District Special district 2018 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes (not specified) (not specified) $90 $0 $90 (none) 7143 New Hampshire NH City of Nashua Municipality 2018 Community Revitalization Tax Relief Incentive Property improvements New Hampshire Revised Statutes Annotated 79E Nashua, New Hampshire Property Tax Tax Abatement (not specified) $211,491 $0 $211,491 (none) https://www.nashuanh.gov/DocumentCenter/Index/471 7324 New Hampshire NH New Hampshire State 2018 Economic Revitalization Zone Tax Credit (ERZTC) General Economic Development (OZ) RSA 162-N:7 State of New Hampshire Business Profit Tax; Business Enterprise Tax Tax Credit (no provisions for recapture) $938,000 $0 $938,000 (none) https://www.das.nh.gov/accounting/ACFR.aspx 7325 New Hampshire NH New Hampshire State 2018 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) $381,000 $0 $381,000 (none) https://www.das.nh.gov/accounting/ACFR.aspx 7326 New Jersey NJ Edison School District School District 2018 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) 7428 New Jersey NJ Elizabeth School District School District 2018 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Elizabeth Property Tax (not specified) (not specified) $5,711,883 $0 $5,711,883 (none) 7429 New Jersey NJ Hudson County County 2018 Various agreements General Economic Development (not specified) Jersey City, NJ Property Tax (not specified) (not specified) $51,148,721 $0 $51,148,721 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/City%20Hall/City%20Clerk/Public%20Notices/Audits/18%20COJC.AUDIT(Release_02042020).pdf 7430 New Jersey NJ Jersey City Municipality 2018 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) $102,610,573 $141,592,481 $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/City%20Hall/City%20Clerk/Public%20Notices/Audits/18%20COJC.AUDIT(Release_02042020).pdf 7431 New Jersey NJ Jersey City Public Schools  School District 2018 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) $47,466,589 $0 $47,466,589 Reported in Jersey City CAFR https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/City%20Clerk/Public%20Notices/Audits/18%20COJC.AUDIT(Release_02042020).pdf 7432 New Jersey NJ Middlesex County County 2018 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) $3,134,767 $0 $3,134,767 (none) https://www.middlesexcountynj.gov/government/departments/department-of-business-innovation-education-and-opportunity/middlesex-county-improvement-authority/about-mcia/authority-annual-reports 7433 New Jersey NJ New Jersey State 2018 Angel Investor Tax Credit Program Technology (various) P.L.2013, c. 14 State of New Jersey (not specified) Tax Credit the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance. $12,399,000 $0 $12,399,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7434 New Jersey NJ New Jersey State 2018 Business Employment Incentive Program Job Creation/Retention P.L. 1996, c.26 State of New Jersey Corporate Business Tax; Insurance Premium Tax; Cash incentive Tax Credit; cash reimbursement the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance. $8,412,000 $0 $8,412,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7435 New Jersey NJ New Jersey State 2018 Business Retention and Relocation Assistance Grant Program (BRRAG) Business attraction/retention/expansion N.J.S.A. 34:1B-114 State of New Jersey (not specified) Tax Credit the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance. $13,057,000 $0 $13,057,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7436 New Jersey NJ New Jersey State 2018 Economic Redevelopment and Growth (ERG) Program Debt service P.L. 2013, c. 161; P.L. 2014, c.63 State of New Jersey Business Tax; Insurance Premium Tax; Gross Income Tax Tax Credit; cash reimbursement the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance. $22,457,000 $0 $22,457,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7437 New Jersey NJ New Jersey State 2018 Grow New Jersey Assistance Program (GROW NJ) Job Creation/Retention P.L. 2013, c.161 State of New Jersey Business Tax; Insurance Premium Tax Tax Credit the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance. $131,682,000 $0 $131,682,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7438 New Jersey NJ New Jersey State 2018 Public Infrastructure Projects Infrastructural development N.J.S.A. 34:1B-251 State of New Jersey Corporate Business Tax; Realty Transfer Fee Tax Credit the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance. $15,000,000 $0 $15,000,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7439 New Jersey NJ New Jersey State 2018 Technology Business Tax Certificate Transfer (NOL) Program Small business development N.J.S.A. 34:1B-7.42a State of New Jersey Income Tax Tax Credit the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance. $45,041,000 $0 $45,041,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7440 New Jersey NJ New Jersey State 2018 Urban Transit Hub Tax Credit Program (HUB) Transportation P.L. 2017, c.346 State of New Jersey Business Tax; Insurance Premium Tax; Gross Income Tax Tax Credit the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance. $110,692,000 $0 $110,692,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7441 New Jersey NJ Toms River Township Municipality 2018 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) $475,173 $0 $475,173 (none) https://tomsrivertownship.com/178/Finance 7442 New Mexico NM Albuquerque Municipal School District 12 School District 2018 Tax Abatement - Bernalilio County General Economic Development (not specified) Bernilillo County NM Property Tax (not specified) (not specified) $888,730 $0 $888,730 (none) 7736 New Mexico NM Albuquerque Municipal School District 12 School District 2018 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) $469,238 $0 $469,238 (none) https://www.cabq.gov/dfa/treasury/investor-information/comprehensive-annual-financial-reports 7737 New Mexico NM Bernalillo County County 2018 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 $34,839 $44,353 $0 (none) 7738 New Mexico NM Bernalillo County County 2018 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 $181,556 $49,852 $131,704 (none) 7739 New Mexico NM Bernalillo County County 2018 General Mills IRB (not specified) (not specified) Albuquerque NM Property Tax Tax Exemption (not specified) $167,128 $0 $167,128 (none) 7740 New Mexico NM Bernalillo County County 2018 General Tech IRB (not specified) (not specified) (not specified) (not specified) (not specified) $19,832 $0 $19,832 (none) 7741 New Mexico NM Bernalillo County County 2018 Hotel Adaluz (not specified) (not specified) Albuquerque (not specified) (not specified) (not specified) $62,952 $0 $62,952 (none) 7742 New Mexico NM Bernalillo County County 2018 Karsten (not specified) (not specified) Albuquerque (not specified) (not specified) (not specified) $24,411 $0 $24,411 (none) 7743 New Mexico NM Bernalillo County County 2018 Ktech (Raytheon) (not specified) (not specified) Albuquerque (not specified) (not specified) (not specified) $47,022 $0 $47,022 (none) 7744 New Mexico NM Bernalillo County County 2018 Sun Healthcare (not specified) (not specified) Albuquerque (not specified) (not specified) (not specified) $55,656 $0 $55,656 (none) 7745 New Mexico NM Bernalillo County County 2018 CVI Laser IRB (not specified) (not specified) Albuquerque (not specified) (not specified) (not specified) $9,810 $0 $9,810 (none) 7746 New Mexico NM Bernalillo County County 2018 El Encanto/Bueno Foods IRB (not specified) (not specified) Albuquerque (not specified) (not specified) (not specified) $17,043 $0 $17,043 (none) 7747 New Mexico NM Bernalillo County County 2018 Emcore (not specified) (not specified) Albuquerque (not specified) (not specified) (not specified) $59,338 $0 $59,338 (none) 7748 New Mexico NM Bernalillo County County 2018 New mexico Hospital Equipment Loan Council/Lovelace Health System (not specified) (not specified) (not specified) IRB (not specified) $80,098 $0 $80,098 (none) 7749 New Mexico NM Bernalillo County County 2018 Hotel Parq IRB (not specified) (not specified) Albuquerque (not specified) (not specified) (not specified) $43,205 $0 $43,205 (none) 7750 New Mexico NM City of Albuquerque Municipality 2018 Various agreements entered into by Bernalillo County General Economic Development (IRB) State of New Mexico Statutes Article 32; City of Albuquerque Code of Ordinances ¬ß 3-2-15 Bernalillo County Real Property Tax; Personal Property Tax; Gross Receipts and Compensating Tax (not specified) (not specified) $602,021 $0 $602,021 (none) https://www.cabq.gov/dfa/treasury/investor-information/comprehensive-annual-financial-reports 7751 New Mexico NM City of Albuquerque Municipality 2018 Industrial Revenue Bond Projects General Economic Development State of New Mexico Statutes Article 32; City of Albuquerque Code of Ordinances ¬ß 3-2-15 City of Albuquerque Property Tax; Various State Taxes (not specified) (not specified) $477,149 $38,356 $438,793 Reimbursement is PILOT; breakdown by companies available via URL https://www.cabq.gov/dfa/treasury/investor-information/comprehensive-annual-financial-reports 7752 New Mexico NM City of Las Cruces Municipality 2018 Tax Increment Development District (TIDD) General Economic Development New Mexico Statutes Annotated 1978 3-64-1 through 3-64-5 Las Cruces, New Mexico Gross Receipts Tax (not specified) (not specified) $636,380 $0 $636,380 (none) https://www.las-cruces.org/Archive.aspx?AMID=37 7753 New Mexico NM City of Las Cruces Municipality 2018 Tax Increment Development District (TIDD) General Economic Development New Mexico Statutes Annotated 1978 3-64-1 through 3-64-5 Las Cruces, New Mexico Property Tax (not specified) (not specified) $21,640 $0 $21,640 (none) https://www.las-cruces.org/Archive.aspx?AMID=37 7754 New Mexico NM City of Las Cruces Municipality 2018 Industrial Revenue Bonds General Economic Development New Mexico Statutes Annotated 1978 3-64-1 through 3-64-5 Las Cruces, New Mexico Property Tax (not specified) (not specified) $22,224 $0 $22,224 (none) https://www.las-cruces.org/Archive.aspx?AMID=37 7755 New Mexico NM City of Rio Rancho Municipality 2018 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 $126,678 $0 $126,678 (none) https://www.rrnm.gov/436/Financial-Statements 7756 New Mexico NM City of Rio Rancho Municipality 2018 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) $106,557 $0 $106,557 (none) https://www.rrnm.gov/436/Financial-Statements 7757 New Mexico NM City of Rio Rancho Municipality 2018 RR Premier Realty, LP Gross Receipts Investment Policy Agreement General Economic Development (not specified) Rio Rancho, New Mexico (not specified) (not specified) (not specified) $52,810 $0 $52,810 (none) https://www.rrnm.gov/436/Financial-Statements 7758 New Mexico NM City of Rio Rancho Municipality 2018 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) $45,901 $0 $45,901 (none) https://www.rrnm.gov/436/Financial-Statements 7759 New Mexico NM City of Rio Rancho Municipality 2018 The Village at Rio Rancho 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) $42,780 $0 $42,780 (none) https://www.rrnm.gov/436/Financial-Statements 7760 New Mexico NM City of Rio Rancho Municipality 2018 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) $38,496 $0 $38,496 (none) https://www.rrnm.gov/436/Financial-Statements 7761 New Mexico NM City of Rio Rancho Municipality 2018 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. $34,905 $0 $34,905 (none) https://www.rrnm.gov/436/Financial-Statements 7762 New Mexico NM City of Rio Rancho Municipality 2018 Safelite Solutions General Economic Development Section 7-9-54, NMSA 1978 Annotated, Deduction; gross receipts tax; governmental gross receipts tax; sales to governmental agencies. NMAC Section 3.2.212.22 - Tangible personal property in projects financed by industrial revenue or similar bonds. Rio Rancho, New Mexico Property Tax on Business Personal Property Taxes Gross Receipts and Compensating Taxes Tax Abatement (no provisions for recapture) $45,901 $0 $45,901 (none) 7763 New Mexico NM City of Roswell Municipality 2018 Christmas by Krebs - IRB General Economic Development (not specified) Property tax IRB (no provisions for recapture) $50,000 $0 $50,000 (none) 7764 New Mexico NM City of Roswell Municipality 2018 Leprino Foods Company General Economic Development (not specified) Property tax IRB (no provisions for recapture) $300,000 $0 $300,000 (none) 7765 New Mexico NM City of Roswell Municipality 2018 Sunrise Energy Ventures New Mexico, LLC General Economic Development (not specified) Property tax IRB (no provisions for recapture) $25,000 $0 $25,000 (none) 7766 New Mexico NM City of Santa Fe Municipality 2018 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 $165,390 $67,069 $98,321 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 7767 New Mexico NM Dona Ana County County 2018 City of Las Cruces, New Mexico $5,000,000 Tax Exempt Industrial Revenue Bonds (F&A Diary Products, Inc, Plant Equipment Upgrade Project), 2016 and City of Las Cruces Tax Increment Development District Series 2014 General Economic Development (not specified) City of Las Cruces Property Tax (not specified) (not specified) $146,722 $0 $146,722 (none) 7768 New Mexico NM Dona Ana County County 2018 Industrial Revenue Bonds General Economic Development (not specified) Dona Ana County Property Tax (not specified) (not specified) $120,044 $115,241 $4,803 (none) 7769 New Mexico NM Gadsden Independent School District 16 School District 2018 Industrial Revenue Bonds (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) $74,926 $0 $74,926 All agreements and their recipients are listed in the CAFR. 7770 New Mexico NM New Mexico State 2018 Renewable Energy Tax Credit Energy production Section 7-9-114 NMSA 1978 State of New Mexico Gross Receipts Tax Tax deduction (not specified) (none) https://www.nmdfa.state.nm.us/new-mexico-annualreport/ 7771 New Mexico NM New Mexico State 2018 Credit for Preservation of Cultural Property Historic Preservation Section 7-2A-8.6 NMSA 1978 State of New Mexico Corporate and Personal Income Tax Tax Credit (not specified) $166,694 $0 $166,694 Provided breakdown by type of taxes https://www.nmdfa.state.nm.us/new-mexico-annualreport/ 7772 New Mexico NM New Mexico State 2018 Film and Television Tax Credit Film, TV, and/or media Section 7-2F-6 NMSA 1978 State of New Mexico Personal or Corporate Income Tax Tax Credit (no provisions for recapture) $1,380,619 $0 $1,380,619 Recipients are not disclosed due to confidentiality https://www.nmdfa.state.nm.us/new-mexico-annualreport/ 7773 New Mexico NM New Mexico State 2018 Advanced Energy Deduction -- Gross Receipts and Compensating Taxes Energy production Section 7-9-114 NMSA 1978 State of New Mexico Gross Receipts Tax Tax deduction (no provisions for recapture) $500,000 $0 $500,000 Recipients are not disclosed due to confidentiality https://www.nmdfa.state.nm.us/new-mexico-annualreport/ 7774 New Mexico NM Rio Rancho Public School District 94 School District 2018 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) $3,416,082 $0 $3,416,082 (none) 7775 New Mexico NM Rio Rancho Public School District 94 School District 2018 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) $236,123 $236,123 $0 (none) 7776 New Mexico NM San Juan County County 2018 Industrial Revenue Bond General Economic Development (not specified) San Juan County Property Tax (not specified) Yes The County has established a quantitative threshold of $50,000 for reporting individually. At June 30, 2018, the County had one taxable industrial revenue bond project that resulted in an abatement of taxes less than $10,000. 7777 New Mexico NM Sandoval County County 2018 Industrial Revenue Bonds - MCT Development General Economic Development NMSA 1978 Section 7-38-17 Town of Bernalillo Gross Receipts Tax Tax Abatement (not specified) $118,878 $0 $118,878 (none) 7778 New Mexico NM Sandoval County County 2018 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. $9,222,191 $9,150,000 $72,191 (none) 7779 New Mexico NM Sandoval County County 2018 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. $40,780 $0 $40,780 (none) 7780 New Mexico NM Sandoval County County 2018 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. $53,628 $0 $53,628 (none) 7781 New Mexico NM Sandoval County County 2018 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) $148,003 $0 $148,003 (none) 7782 New Mexico NM Santa Fe County County 2018 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) $235,647 $0 $235,647 (none) 7783 New York NY City of Buffalo Municipality 2018 Various New York State programs General Economic Development NYS Real Property Tax Laws or the Not-For-Corporation Laws of New York Buffalo, NY Real Property Tax Tax Exemption (not specified) $10,340,465 $4,083,031 $6,257,434 (none) 8454 New York NY City of Buffalo Municipality 2018 Erie County Industrial Development Agency programs Job Creation/Retention (not specified) Erie County, New York Real Property Tax Tax Exemption (not specified) $7,505,153 $3,480,625 $4,024,528 (none) 8455 New York NY City of Rochester Municipality 2018 Various Tax Abatement Agreements General Economic Development Various Rochester, New York Real Property Tax Tax Abatement (not specified) $25,175,504 $13,583,313 $11,592,191 See CAFR for program specific figures 8456 New York NY City of Syracuse Municipality 2018 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 $17,141,028 $0 $17,141,028 (none) 8457 New York NY City of Syracuse Municipality 2018 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 $611,701 $0 $611,701 (none) 8458 New York NY City of Yonkers Municipality 2018 Yonkers Industrial Development Agency Sales Tax Abatement General Economic Development (not specified) Yonkers, New York (not specified) (not specified) (not specified) $3,849,605 $0 $3,849,605 (none) 8459 New York NY City of Yonkers Municipality 2018 Yonkers Industrial Development Agency PILOT Tax Abatement General Economic Development (not specified) Yonkers, New York (not specified) (not specified) (not specified) $15,383,528 $22,096,340 $0 The amount quoted is the total revenue foregone by City, County, and NYC 8460 New York NY Erie County County 2018 Various PILOT Agreements General Economic Development (not specified) Erie County ECIDA Real Property Tax Tax abatement; PILOT (not specified) $2,088,780 $0 $2,088,780 (none) https://www4.erie.gov/comptroller/financial-statements 8461 New York NY Erie County County 2018 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) $29,161 $0 $29,161 (none) https://www4.erie.gov/comptroller/financial-statements 8462 New York NY Erie County County 2018 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) $669,694 $0 $669,694 (none) https://www4.erie.gov/comptroller/financial-statements 8463 New York NY Erie County County 2018 Various PILOT Agreements General Economic Development (not specified) Concord, NY Real Property Tax Tax abatement; PILOT (not specified) $3,035 $0 $3,035 (none) https://www4.erie.gov/comptroller/financial-statements 8464 New York NY Erie County County 2018 Various PILOT Agreements General Economic Development (not specified) Clarence, NY Real Property Tax Tax abatement; PILOT (not specified) $88,323 $0 $88,323 (none) https://www4.erie.gov/comptroller/financial-statements 8465 New York NY Erie County County 2018 Various PILOT Agreements General Economic Development (not specified) Hamberg, NY Real Property Tax Tax abatement; PILOT (not specified) $289,025 $0 $289,025 (none) https://www4.erie.gov/comptroller/financial-statements 8466 New York NY Erie County County 2018 Various PILOT Agreements General Economic Development (not specified) Lancaster, NY Real Property Tax Tax abatement; PILOT (not specified) $318,790 $0 $318,790 (none) https://www4.erie.gov/comptroller/financial-statements 8467 New York NY Erie County County 2018 Various PILOT Agreements General Economic Development (not specified) Amherst, NY Real Property Tax Tax abatement; PILOT (not specified) $488,045 $0 $488,045 (none) https://www4.erie.gov/comptroller/financial-statements 8468 New York NY Monroe County County 2018 Sales Tax Abatement General Economic Development (not specified) Imagine Monroe Sales Tax (not specified) (not specified) $1,200,000 $0 $1,200,000 (none) https://www.monroecounty.gov/finance 8469 New York NY Monroe County County 2018 18A - PILOTs General Economic Development (not specified) Imagine Monroe Property Tax (not specified) (not specified) $4,700,000 $0 $4,700,000 (none) https://www.monroecounty.gov/finance 8470 New York NY Monroe County County 2018 Shelter Rent Housing (not specified) Imagine Monroe Property Tax (not specified) (not specified) $1,400,000 $0 $1,400,000 (none) https://www.monroecounty.gov/finance 8471 New York NY Nassau County County 2018 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. $14,470,000 $0 $14,470,000 All individual programs are reported in CAFR. https://www.nassaucountyny.gov/4517/Financial-Reports 8472 New York NY Nassau County County 2018 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. $6,862,000 $0 $6,862,000 All individual programs are reported in CAFR. PILOT payments must be remitted to Nassau County. https://www.nassaucountyny.gov/4517/Financial-Reports 8473 New York NY Nassau County County 2018 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. $691,000 $0 $691,000 All individual programs are reported in CAFR. PILOT payments must be remitted to Nassau County. https://www.nassaucountyny.gov/4517/Financial-Reports 8474 New York NY New York State 2018 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; Bank and Insurance Taxes Tax Credit (no provisions for recapture) $36,000,000 $0 $36,000,000 (none) https://www.osc.state.ny.us/reports/finance 8475 New York NY New York State 2018 Excelsior Job Program and Empire State Job Retention 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) $98,000,000 $0 $98,000,000 (none) https://www.osc.state.ny.us/reports/finance 8476 New York NY New York State 2018 Urban Youth Job Program Educational development 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) $50,000,000 $0 $50,000,000 (none) https://www.osc.state.ny.us/reports/finance 8477 New York NY New York State 2018 Excelsior Business Program (formerly Start-up NY) Entrepreneurship/innovation State Tax Law: Article 22, Section 606(ww) and 612(c)(40); Article 9-A, Section 210-B(41); Article 28, Section 1119(d); Article 22, Section 606(yy); Article 9-A, Section 210-B(44) State of New York Personal Income Tax; Corporate Franchise Tax; Bank and Insurance Taxes; Excise Tax Tax Credit (no provisions for recapture) $180,000,000 $0 $180,000,000 (none) https://www.osc.state.ny.us/reports/finance 8478 New York NY New York State 2018 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) $682,000,000 $0 $682,000,000 (none) https://www.osc.state.ny.us/reports/finance 8479 New York NY New York State 2018 Various other tax abatement programs General Economic Development (not specified) State of New York multiple Multiple (not specified) $14,000,000 $0 $14,000,000 These include the Workers with Disabilities Tax Credits, the Employee Training Incentive Program, the Musical and Theatrical Production Credit, and the Historical Homeowners Rehabilitation Tax Credit. https://www.osc.state.ny.us/reports/finance 8480 New York NY New York State 2018 Empire Zones (EZ) General Economic Development (EZ) 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) $16,000,000 $0 $16,000,000 (none) https://www.osc.state.ny.us/reports/finance 8481 New York NY New York State 2018 Qualified Empire Zones (EZ) Enterprise General Economic Development (EZ) 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; Corporate Franchise Tax; Bank and Insurance Taxes; Corporate Tax Tax Credit (no provisions for recapture) $115,000,000 $0 $115,000,000 (none) https://www.osc.state.ny.us/reports/finance 8482 New York NY New York State 2018 Industrial Development Agencies (IDA) General Economic Development (IRB) State Tax Law: Article 28, Section 1116(a)(1); General Municipal Law: Article 18-A State of New York Sales and Use Tax Tax Exemption (no provisions for recapture) $107,000,000 $0 $107,000,000 (none) https://www.osc.state.ny.us/reports/finance 8483 New York NY New York State 2018 Brownfields Redevelopment/revitalization General Municipal Law 696: Article 16 State of New York Personal Income Tax; Corporate Franchise Tax; Insurance 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 8484 New York NY New York City Municipality 2018 Low Income Housing Program 420-C Affordable 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 Previously abated taxes are not recaptured unless there is a direct demand from HPD to do so $244,900,000 $0 $244,900,000 (none) 8485 New York NY New York City Municipality 2018 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 New York State Real Property Tax Law: Laws of 2015, Chapter 20 (Part A, ¬ß65) City of New York General Corporation Tax; Banking Corporation Tax; Unincorporated Business Tax; Utility Tax Tax Credit (no provisions for recapture) $32,000,000 $0 $32,000,000 (none) 8486 New York NY New York City Municipality 2018 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 $2,444,000 $0 $2,444,000 (none) 8487 New York NY New York City Municipality 2018 The Commercial Revitalization (CRP) and Commercial Expansion (CEP)s Construction/rehabilitation New York State Real Property Tax Law: Section 429 City of New York Real Property Tax Reduction of assessed value (no provisions for recapture) $18,700,000 $0 $18,700,000 (none) 8488 New York NY New York City Municipality 2018 Urban Development Action Area Programs (UDAAP) 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) $21,800,000 $0 $21,800,000 (none) 8489 New York NY New York City Municipality 2018 Industrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP) Construction/rehabilitation McKinney's Unconsolidated Laws of NY: Section 6252 City of New York Real Property Tax Tax Credit (no provisions for recapture) $738,700,000 $0 $738,700,000 (none) 8490 New York NY New York City Municipality 2018 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) $1,480,700,000 $0 $1,480,700,000 (none) 8491 New York NY New York City Municipality 2018 Solar Electric Generating System (SEGS) Abatement Programs Energy production NYC Administrative Code: Title 11, Chapter 6, Subchapter 3, Part 4, Section 11-643.9, 11-1105.211-1105.3 City of New York Real Property Tax Reduction of assessed value; Tax Credit (not specified) $11,200,000 $0 $11,200,000 (none) 8492 New York NY New York City Municipality 2018 Industrial Incentive Program - Sales Tax 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 $2,255,000 $0 $2,255,000 (none) 8493 New York NY New York City Municipality 2018 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 $3,414,000 $0 $3,414,000 (none) 8494 New York NY New York City Municipality 2018 Industrial Incentive Program - Mortgage Record Tax General Economic Development 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 Mortgage Recording Tax Tax Exemption Non-compliance with lease provisions authorizes benefit recapture $6,476,000 $0 $6,476,000 (none) 8495 New York NY New York City Municipality 2018 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 $34,456,000 $0 $34,456,000 (none) 8496 New York NY New York City Municipality 2018 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 $52,250,000 $0 $52,250,000 (none) 8497 New York NY New York City Municipality 2018 Division of Alternative Management Programs (DAMP) Housing Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law City of New York Real Property Tax Reduction of assessed value (no provisions for recapture) $42,600,000 $0 $42,600,000 (none) 8498 New York NY New York City Municipality 2018 J51 Program Housing Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law City of New York Real Property Tax Reduction of assessed value; Tax Credit (no provisions for recapture) $294,500,000 $0 $294,500,000 (none) 8499 New York NY New York City Municipality 2018 Major Capital Improvement (MCI) Program Property improvements New York State Real Property Tax Law: Article 4, Title 2, Section 420c City of New York Real Property Tax Tax Credit (no provisions for recapture) $18,500,000 $0 $18,500,000 (none) 8500 New York NY New York City Municipality 2018 Sports Arean Used by NHL and NBA Sports and other mega events 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 (no provisions for recapture) $42,400,000 $0 $42,400,000 (none) 8501 New York NY New York City Municipality 2018 Battery Park City Authority Charity/nonprofit/government assistance Public Authority Law: Section 1981 State of New York Real Property Tax (not specified) (not specified) $160,700,000 $0 $160,700,000 (none) 8502 New York NY New York City Municipality 2018 Empire State Development Corporation Construction/rehabilitation Housing Finance Law: Article XI: Section 577 State of New York Property Tax (not specified) (not specified) $332,100,000 $0 $332,100,000 (none) 8503 New York NY Niagara Wheatfield Central School District School district 2018 Various Property Tax Abatement Programs General Economic Development State statute and rules Niagara County Industrial Development Agency Property Tax (not specified) (not specified) $3,141,084 $1,670,636 $1,470,448 Entered into by county/town/city IDAs. 8504 New York NY Suffolk County County 2018 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. $5,013,378 $2,208,757 $2,804,621 Abated by county Industrial Development Agency (SCIDA) 8505 New York NY Suffolk County County 2018 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) $42,194 $18,129 $24,065 Abated by town Industrial Development Agency (IDA) 8506 New York NY Suffolk County County 2018 Various Sales Tax Abatement 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) $2,245,542 $0 $2,245,542 Abated by town Industrial Development Agency (IDA) 8507 New York NY Suffolk County County 2018 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) $3,363,952 $2,363,446 $1,000,506 Abated by town Industrial Development Agency (IDA) 8508 New York NY Suffolk County County 2018 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) $5,425,849 $2,103,033 $3,322,816 Abated by town Industrial Development Agency (IDA) 8509 New York NY Suffolk County County 2018 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) $5,884,165 $2,198,353 $3,685,812 Abated by town Industrial Development Agency (IDA) 8510 New York NY Westchester County County 2018 Mortgage Tax Abatement General Economic Development (not specified) Westchester County Mortgage Tax Payment in Lieu of Taxes (PILOT) (not specified) $38,462 $0 $38,462 (none) https://finance.westchestergov.com/documentation/annual-comprehensive-finance-reports 8511 New York NY Westchester County County 2018 Sales Tax Abatement General Economic Development (not specified) Westchester County Sales Tax Payment in Lieu of Taxes (PILOT) (not specified) $2,134,328 $0 $2,134,328 (none) https://finance.westchestergov.com/documentation/annual-comprehensive-finance-reports 8512 North Carolina NC North Carolina State 2018 Job Development Investment Grant (JDIG) Job Creation/Retention North Carolina General Statute Chapter 143B Article 10 Part 2G State of North Carolina State Income Tax Retention of withholding tax The amount of grant or the term of the agreement shall be reduced; the agreement may be terminated $48,800,000 $0 $48,800,000 (none) https://www.osc.nc.gov/public-information/reports/report-archives/annual-report-and-popular-report-archives 9406 North Dakota ND Bismarck Municipality 2018 Remodeling Exemption - Commercial General Economic Development (not specified) Bismarck (not specified) (not specified) (not specified) $360,311 $0 $360,311 (none) https://www.bismarcknd.gov/1873/Financial-Reports 9484 North Dakota ND Bismarck Municipality 2018 Renaissance Zone - Commercial General Economic Development (not specified) Bismarck (not specified) (not specified) (not specified) $274,002 $0 $274,002 (none) https://www.bismarcknd.gov/1873/Financial-Reports 9485 North Dakota ND Bismarck Municipality 2018 Remodeling Exemption - Residential Housing (not specified) Bismarck (not specified) (not specified) (not specified) $27,168 $0 $27,168 (none) https://www.bismarcknd.gov/1873/Financial-Reports 9486 North Dakota ND Bismarck Municipality 2018 Renaissance Zone - Residential General Economic Development (not specified) Bismarck (not specified) (not specified) (not specified) $25,701 $0 $25,701 (none) https://www.bismarcknd.gov/1873/Financial-Reports 9487 North Dakota ND Burleigh County County 2018 Public Charity Exemption General Economic Development NDCC §57-02-08(8) Burleigh County Property Tax Tax Abatement (not specified) $4,909,745 $0 $4,909,745 (none) https://www.burleighco.com/departments/auditor/audit-report/ 9488 North Dakota ND Burleigh County County 2018 Commercial and Residential Improvements General Economic Development (not specified) Burleigh County Property Tax Tax Abatement (not specified) $398,829 $0 $398,829 (none) https://www.burleighco.com/departments/auditor/audit-report/ 9489 North Dakota ND Cass County County 2018 Public Charity Expansion General Economic Development NDCC 57-02-08(8) Cass County Property Tax Tax Abatement (not specified) $1,009,980 $0 $1,009,980 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9490 North Dakota ND Cass County County 2018 Single Family Residence General Economic Development NDCC 57-02-08(35) Cass County Property Tax Tax Abatement (not specified) $407,397 $0 $407,397 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9491 North Dakota ND Cass County County 2018 Childhood Service Exemption General Economic Development NDCC 57- 02-08(36) Cass County Property Tax Tax Abatement (not specified) $46,417 $0 $46,417 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9492 North Dakota ND Cass County County 2018 New and Expanding Business Expansion General Economic Development NDCC 40.57.1-03 Cass County Property Tax Tax Abatement (not specified) $24,044 $0 $24,044 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9493 North Dakota ND Cass County County 2018 Commercial and Residential General Economic Development NDCC 57-05.2-03 Cass County Property Tax Tax Abatement (not specified) $23,034 $0 $23,034 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9494 North Dakota ND Devils Lake Public School District 1 School District 2018 Public Charity Exemption Conservation of farmland, forest, open space, or water NDCC 57-02-08(8) Ramsey County, North Dakota Property Tax Tax Exemption (not specified) $47,818 $0 $47,818 (none) 9495 North Dakota ND Devils Lake Public School District 1 School District 2018 New and Expanding Business Construction/rehabilitation NDCC 40.57.1-03 Ramsey County, North Dakota Property Tax Tax Exemption (not specified) $22,071 $0 $22,071 (none) 9496 North Dakota ND Fargo Municipality 2018 Various Tax Abatement Agreements General Economic Development Varies Fargo Property Tax Tax Abatement (not specified) $1,617,824 $0 $1,617,824 See CAFR for detailed program breakdowns https://fargond.gov/city-government/departments/finance/financial-report 9497 North Dakota ND Fargo School District 1 School District 2018 Public Charity Exemption Conservation of farmland, forest, open space, or water NDCC 57-02-08(8) Cass County and City of Fargo, North Dakota Property Tax Tax Exemption (not specified) $2,654,293 $0 $2,654,293 (none) 9498 North Dakota ND Fargo School District 1 School District 2018 Single Family Residence Construction/rehabilitation NDCC 57-02-08(35) Cass County and City of Fargo, North Dakota Property Tax Tax Exemption (not specified) $526,128 $0 $526,128 (none) 9499 North Dakota ND Fargo School District 1 School District 2018 New and Expanding Business Construction/rehabilitation NDCC 40.57.1-03 Cass County and City of Fargo, North Dakota Property Tax Property Tax Tax Exemption (not specified) $123,266 $0 $123,266 (none) 9500 North Dakota ND Fargo School District 1 School District 2018 Childhood Service Exemption Child/youth services NDCC 57-02-08(36) Cass County and City of Fargo, North Dakota Property Tax Tax Exemption (not specified) $88,764 $0 $88,764 (none) 9501 North Dakota ND Fargo School District 1 School District 2018 Commercial and Residential Construction/rehabilitation NDCC 57-05.2-03 Cass County and City of Fargo, North Dakota Property Tax Tax Exemption (not specified) $49,947 $0 $49,947 (none) 9502 North Dakota ND Grand Forks Municipality 2018 Various Agreements Entered Into by the State of North Dakota (not specified) (not specified) North Dakota (not specified) (not specified) (not specified) $1,271,733 $0 $1,271,733 (none) 9503 North Dakota ND Grand Forks Municipality 2018 New Home Buyer Home Ownersip State of North Dakota’s Century Code 57-02-08-35 Grand Forks Property Tax Tax Abatement (not specified) $132,922 $0 $132,922 (none) 9504 North Dakota ND Grand Forks Municipality 2018 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) $70,233 $0 $70,233 (none) 9505 North Dakota ND Grand Forks Municipality 2018 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) $53,246 $0 $53,246 (none) 9506 North Dakota ND Grand Forks Municipality 2018 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) $34,928 $0 $34,928 (none) 9507 North Dakota ND Grand Forks Municipality 2018 Tax Increment Financing General Economic Development State of North Dakota’s Century Code 40-58-20 Grand Forks Property Tax Tax Abatement (not specified) $26,785 $0 $26,785 (none) 9508 North Dakota ND Grand Forks Municipality 2018 New Home Builder Construction State of North Dakota’s Century Code 57-02-08-42 Grand Forks Property Tax Tax Abatement (not specified) $23,856 $0 $23,856 (none) 9509 North Dakota ND Grand Forks Municipality 2018 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) $11,440 $0 $11,440 (none) 9510 North Dakota ND Grand Forks Municipality 2018 Renaisannce Zone State of Dakota’s Century Code 57-02.2 (not specified) Grand Forks Property Tax Tax Abatement (not specified) $9,491 $0 $9,491 (none) 9511 North Dakota ND Grand Forks Municipality 2018 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) $5,139 $0 $5,139 (none) 9512 North Dakota ND Grand Forks County County 2018 Public Charity Exemption General Economic Development NDCC §57-02-08(8) Grand Forks County Property Tax Tax Abatement (not specified) $1,043,945 $0 $1,043,945 (none) 9513 North Dakota ND Grand Forks County County 2018 Single Family Residence General Economic Development NDCC 57-02-08(35) Grand Forks County Property Tax Tax Abatement (not specified) $148,939 $0 $148,939 (none) 9514 North Dakota ND Grand Forks County County 2018 New Business Business Retention/Attraction NDCC §40-57.1-03 Grand Forks County Property Tax Tax Abatement (not specified) $122,491 $0 $122,491 (none) 9515 North Dakota ND Grand Forks County County 2018 Commercial and Residential Improvements General Economic Development (not specified) Grand Forks County Property Tax Tax Abatement (not specified) $85,695 $0 $85,695 (none) 9516 North Dakota ND Grand Forks County County 2018 Childhood Service Exemption General Economic Development NDCC 57- 02-08(36) Grand Forks County Property Tax Tax Abatement (not specified) $10,093 $0 $10,093 (none) 9517 North Dakota ND Minot Municipality 2018 Renaissance Zone Exemption - Commercial Buildings General Economic Development (not specified) Minot, North Dakota (not specified) (not specified) (not specified) $79,772 $0 $79,772 (none) 9518 North Dakota ND Minot Municipality 2018 Renaissance Zone Exemption - Residential Buildings General Economic Development (not specified) Minot, North Dakota (not specified) (not specified) (not specified) $2,498 $0 $2,498 (none) 9519 North Dakota ND Minot Municipality 2018 Exemption of Improvements to Commercial and Residential Buildings General Economic Development (not specified) Minot, North Dakota (not specified) (not specified) (not specified) $1,488 $0 $1,488 (none) 9520 North Dakota ND West Fargo School District 6 School District 2018 Public Charity Exemption Conservation of farmland, forest, open space, or water NDCC 57-02-08(8) Cass County, North Dakota Property Tax Tax Exemption (not specified) $889,091 $0 $889,091 (none) 9521 North Dakota ND West Fargo School District 6 School District 2018 Single Family Residence Construction/rehabilitation NDCC 57-02-08(35) Cass County, North Dakota Property Tax Tax Exemption (not specified) $710,433 $0 $710,433 (none) 9522 North Dakota ND West Fargo School District 6 School District 2018 New and Expanding Business Construction/rehabilitation NDCC 40.57.1-03 Cass County, North Dakota Property Tax Tax Exemption (not specified) $156,859 $0 $156,859 (none) 9523 North Dakota ND West Fargo School District 6 School District 2018 Childhood Service Exemption Child/youth services NDCC 57-02-08(36) Cass County, North Dakota Property Tax Tax Exemption (not specified) $38,227 $0 $38,227 (none) 9524 North Dakota ND West Fargo School District 6 School District 2018 Commercial and Residential Construction/rehabilitation NDCC 57-05.2-03 Cass County, North Dakota Property Tax Tax Exemption (not specified) $29,010 $0 $29,010 (none) 9525 Ohio OH Cincinnati Public School District School District 2018 CRA + TIF General Economic Development (not specified) City of Cincinnati Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $29,821,020 $23,037,573 $6,783,447 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 10312 Ohio OH Cincinnati Public School District School District 2018 Residential Tax Abatement Program General Economic Development (not specified) City of Cincinnati Property Tax (not specified) (not specified) $7,471,595 $0 $7,471,595 (none) 10313 Ohio OH City of Akron Municipality 2018 Community Reinvestment Act General Economic Development Ohio Revised Code Section 3735.66 Akron Property Tax Tax Abatement (not specified) $30,900 $0 $30,900 (none) https://www.akronohio.gov/cms/site/8b1d7191c3140a87/index.html 10314 Ohio OH City of Cincinnati Municipality 2018 Job Creation Tax Credit Program Job Creation/Retention ORC 718.15 City of Cincinnati Income Tax (not specified) (not specified) $6,225,000 $0 $6,225,000 City currently has 55 such agreements 10315 Ohio OH City of Cincinnati Municipality 2018 Community Reinvestment Area (CRA) Program Construction/rehabilitation ORC Section 9.66(C)(1) and 9.66(C)(2) City of Cincinnati Property Tax (not specified) at the discretion of the city $2,518,000 $0 $2,518,000 (none) 10316 Ohio OH City of Cleveland Municipality 2018 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. $4,063,000 $0 $4,063,000 2018 CAFR has not been released https://www.clevelandohio.gov/taxonomy/term/206 10317 Ohio OH City of Cleveland Municipality 2018 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) $2,879,000 $0 $2,879,000 2018 CAFR has not been released https://www.clevelandohio.gov/taxonomy/term/206 10318 Ohio OH City of Cleveland Municipality 2018 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 $145,000 $0 $145,000 2018 CAFR has not been released https://www.clevelandohio.gov/taxonomy/term/206 10319 Ohio OH City of Columbus Municipality 2018 Community Reinvestment Area (CRA) Program Construction/rehabilitation (not specified) City of Columbus Property Tax Tax Exemption At the discretion of the City, pursuant to ORC Section 9.66(C)(1) and 9.66(C)(2) $14,835,000 $0 $14,835,000 (none) 10320 Ohio OH City of Columbus Municipality 2018 Job Creation Tax Credit Program Job Creation/Retention ORC 718.15 City of Columbus Income Tax Tax Credit Refund of Tax Credit $2,629,000 $0 $2,629,000 (none) 10321 Ohio OH City of Columbus Municipality 2018 Enterprise Zone Program General Economic Development (EZ) (not specified) City of Columbus Real and Personal Property Tax Tax Exemption Agreement termination $2,115,000 $0 $2,115,000 (none) 10322 Ohio OH City of Columbus Municipality 2018 Columbus Downtown Office Incentive Program Job Creation/Retention Columbus City Code Title 33 Section 3349.03; Columbus City Ordinance 1731-2017. City of Columbus Income Tax Payment (N/A - performance-based) $1,216,000 $0 $1,216,000 (none) 10323 Ohio OH City of Columbus Municipality 2018 TIF - Tax Increment Financing General Economic Development (TIF) ORC 5709.40-5709.43 City of Columbus Property Tax Payment In Lieu of Taxes (PILOT) (N/A - TIF) $966,000 $0 $966,000 (none) 10324 Ohio OH City of Columbus Municipality 2018 School District Revenue Sharing Charity/nonprofit/government assistance ORC 5709.82 City of Columbus Income Tax Payment (N/A - by qualification) $500,000 $0 $500,000 (none) 10325 Ohio OH City of Columbus Municipality 2018 Job Growth Incentive Program Job Creation/Retention Columbus City Ordinance 3077-2017 and 2079-2018 City of Columbus Income Tax Payment (N/A - performance-based) $254,000 $0 $254,000 (none) 10326 Ohio OH City of Toledo Municipality 2018 Municipal Job Creation Tax Credit (MJCTC) Job Creation/Retention ORC 718.15 City of Toledo (not specified) Tax Credit (not specified) $2,171,000 $0 $2,171,000 (none) 10327 Ohio OH City of Toledo Municipality 2018 Toledo Expansion Incentive Program General Economic Development City of Toledo Ordinance 487-07 City of Toledo Grant Grant (not specified) $605,000 $0 $605,000 (none) 10328 Ohio OH City of Toledo Municipality 2018 Community Reinvestment Area (CRA) Program General Economic Development ORC 3735 City of Toledo Real Property Tax Tax Exemption (not specified) $342,000 $0 $342,000 (none) 10329 Ohio OH City of Toledo Municipality 2018 Enterprise Zone (EZ) Program General Economic Development (EZ) ORC 5709 City of Toledo Real and Personal Property Tax Tax Exemption (not specified) $94,000 $0 $94,000 (none) 10330 Ohio OH Cleveland Municipal School District School District 2018 Enterprise Zone Agreements General Economic Development (not specified) City of Cleveland Property Tax Tax Exemption (not specified) $33,070,303 $0 $33,070,303 (none) 10331 Ohio OH Columbus City School District School District 2018 Enterprise Zone Agreements General Economic Development (not specified) City of Columbus Property Tax Tax Exemption (not specified) $3,028,182 $0 $3,028,182 (none) 10332 Ohio OH Columbus City School District School District 2018 Community Reinvestment Program General Economic Development (not specified) Franklin County/Hamilton Township Property Tax Tax Exemption (not specified) $427,540 $0 $427,540 (none) 10333 Ohio OH Columbus City School District School District 2018 Community Reinvestment Program General Economic Development (not specified) City of Columbus Property Tax Tax Exemption (not specified) $1,177,373 $1,526,902 $0 (none) 10334 Ohio OH Cuyahoga County County 2018 Various tax abatement programs (not specified) (not specified) 29 municipalities in Cuyahoga County, Ohio Property Tax Tax Abatement (not specified) $2,993,214 $0 $2,993,214 (none) 10335 Ohio OH Dayton City School District School District 2018 Community Reinvestment Program General Economic Development (not specified) City of Dayton Property Tax Tax Exemption (not specified) $1,410,529 $0 $1,410,529 (none) 10336 Ohio OH Dayton City School District School District 2018 Enterprise Zone Agreements General Economic Development (not specified) City of Dayton Property Tax Tax Exemption (not specified) (none) 10337 Ohio OH Franklin County County 2018 Community Reinvestment Area (CRA) Program Property improvements (not specified) Franklin County, Ohio Real Property Tax Tax Exemption Provisions for recapturing property Tax Exemptions, which can be used at the discretions of the local governments, are pursuant to ORC Section 9.66(C)(1) and 9.66(C)(2). $13,733,000 $0 $13,733,000 Breakdown by agency provided https://ohioauditor.gov/auditsearch/Search.aspx 10338 Ohio OH Franklin County County 2018 Enterprise Zones General Economic Development (EZ) (not specified) Franklin County, Ohio Real Property Tax Tax Exemption Pursuant to the terms of such agreements, if the actual number of employee positions created or retained by the business in any three-year period during which the agreement is in effect is not equal to or greater than seventy-five percent of the number of employee positions estimated to be created or retained under the agreement, the business shall repay the amount of taxes on property that would have been payable had the property not been exempted. In addition, the local governments may terminate or modify the exemptions from taxation granted under the agreement if the terms of the agreement are not met. $1,332,000 $0 $1,332,000 Breakdown by agency provided https://ohioauditor.gov/auditsearch/Search.aspx 10339 Ohio OH Franklin County County 2018 Environmental Protection Agency Programs Environmental protection (not specified) Franklin County, Ohio Real Property Tax Tax Exemption As part of the Tax Exemption application process, the Ohio EPA is required to provide a technical evaluation and review of any property sought for Tax Exemption status. $424,000 $0 $424,000 Breakdown by agency provided https://ohioauditor.gov/auditsearch/Search.aspx 10340 Ohio OH Hamilton County County 2018 Community Reinvestment Area (CRA) Program Construction/rehabilitation (not specified) Municipalities in Hamilton County Property Tax Tax Abatement (not specified) $4,875,000 $0 $4,875,000 (none) https://www.hamiltoncountyohio.gov/government/departments/budget_and_strategic_initiatives/annual_information_statement 10341 Ohio OH Hamilton County County 2018 Enterprise Zone (EZ) Program General Economic Development (EZ) (not specified) Municipalities in Hamilton County Property Tax Tax Abatement (not specified) $157,000 $0 $157,000 (none) https://www.hamiltoncountyohio.gov/government/departments/budget_and_strategic_initiatives/annual_information_statement 10342 Ohio OH Loveland City School District School District 2018 Community Reinvestment Program General Economic Development (not specified) City of Loveland Property Tax Tax Exemption (not specified) $149,834 $0 $149,834 Company names and other details in ACFR 10343 Ohio OH Montgomery County County 2018 Various Enterprise Zones Agreements Job Creation/Retention Various Various Jurisdictions, see CAFR Property Tax Tax Abatement (not specified) $1,599,664 $0 $1,599,664 (none) https://www.mcohio.org/government/elected_officials/auditor/accounting_and_financial_reporting/yearly_financial_reports_(cafr).php 10344 Ohio OH Northwest Local School District (Hamilton) School District 2018 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) $55,376 $0 $55,376 (none) 10345 Ohio OH Northwest Local School District (Hamilton) School District 2018 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) $100,483 $0 $100,483 (none) 10346 Ohio OH Northwest Local School District (Hamilton) School District 2018 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) 10347 Ohio OH Oak Hills Local School District School District 2018 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) $2,159 $0 $2,159 (none) 10348 Ohio OH Ohio State 2018 Job Creation Credit Job Creation/Retention 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. $148,550,000 $0 $148,550,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10349 Ohio OH Ohio State 2018 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. $52,801,000 $0 $52,801,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10350 Ohio OH Ohio State 2018 Historic Preservation Tax Credit Historic Preservation Ohio Revised Statute State of Ohio Financial Institution Tax; Foreign and Domestic Insurance Taxes; Individual Income Tax Tax Credit (N/A - by qualification) $26,740,000 $0 $26,740,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10351 Ohio OH Ohio State 2018 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 Tax Credits may be taken until the production is complete and a report has been filed showing the expenses that were incurred, which provides the basis for determining the amount of the Tax Credit. The Department of Taxation has the authority, under Ohio Revised Code 122.85(C)(3), to examine the claimed expenses for validity. $15,839,000 $0 $15,839,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10352 Ohio OH Ohio State 2018 New Markets Tax Credit Community development Ohio Revised Code Sections 5725.33, 5726.54, 5729.16 State of Ohio Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax Tax Credit (not specified) $5,051,000 $0 $5,051,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10353 Ohio OH Olentangy Local School District School District 2018 Community Reinvestment Program General Economic Development (not specified) Delaware County Property Tax Tax Exemption (not specified) $2,325,366 $0 $2,325,366 (none) 10354 Ohio OH Olentangy Local School District School District 2018 Community Reinvestment Program General Economic Development (not specified) City of Westerville Property Tax Tax Exemption (not specified) $1,634,260 $0 $1,634,260 (none) 10355 Ohio OH Olentangy Local School District School District 2018 Enterprise Zone Agreements General Economic Development (not specified) City of Columbus Property Tax Tax Exemption (not specified) $85,410 $0 $85,410 (none) 10356 Ohio OH Olentangy Local School District School District 2018 Compensation Agreement General Economic Development Ohio Revised Code (ORC) Section 5709.82 (not specified) Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,534,941 Unclear which government entity granted the abatements. 10357 Ohio OH Princeton City School District School District 2018 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) $1,514,913 $0 $1,514,913 (none) 10358 Ohio OH Southwest Local School District School District 2018 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) Hamilton County Property Tax Tax Exemption (not specified) $351,482 $23,765 $327,717 (none) 10359 Ohio OH Sycamore Community City School District School District 2018 Community Reinvestment Program (not specified) (not specified) Blue Ash OH (not specified) (not specified) (not specified) $168,548 $20,046 $148,502 Offsets listed as "donation" from company 10360 Ohio OH Toledo City School District School District 2018 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709 City of Toledo Property Tax Tax Tax Exemption (not specified) $2,302,211 $0 $2,302,211 (none) 10361 Ohio OH Toledo City School District School District 2018 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709 Lucas County Property Tax Tax Tax Exemption (not specified) $156,757 $0 $156,757 (none) 10362 Ohio OH Winton Woods City School District School District 2018 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) $1,132,778 $25,103 $1,107,675 (none) 10363 Oklahoma OK Ardmore School District I-19 School District 2018 Tax Increment Financing (TIF) General Economic Development (TIF) Oklahoma Statutes 62-850 City of Ardmore, Oklahoma Property Tax Tax Abatement (not specified) $1,374,541 $0 $1,374,541 (none) 10916 Oklahoma OK Broken Arrow Public School District I-003 School District 2018 Tax Exemptions and Credits for Property Tax Exemptions Capital investment (not specified) State of Oklahoma and Tulsa County, Oklahoma Property Tax Tax Exemption; Tax Credit (not specified) $1,960,042 $0 $1,960,042 (none) https://www.baschools.org/pages/CAFR_2018.pdf 10917 Oklahoma OK Broken Arrow Public School District I-003 School District 2018 Broken Arrow Flightsafety and Downtown Economic Development District No. One (TIF) General Economic Development (TIF) (not specified) City of Broken Arrow, Oklahoma Property Tax Tax Rebate (not specified) $464,757 $0 $464,757 (none) https://www.baschools.org/pages/CAFR_2018.pdf 10918 Oklahoma OK Broken Arrow Public School District I-003 School District 2018 Indian Housing Authority Owned Properties Indigenous protection 25 U.S. Code ¬ß 4111 andOklahoma Senate Bill 1706 as amended by Senate Bill 1546 City of Broken Arrow, Oklahoma Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $32,060 $0 $32,060 (none) https://www.baschools.org/pages/CAFR_2018.pdf 10919 Oklahoma OK Canadian County County 2018 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) $1,052,954 $0 $1,052,954 (none) https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16 10920 Oklahoma OK City of Broken Arrow Municipality 2018 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) $86,881 $1,269 $85,612 (none) https://www.brokenarrowok.gov/government/finance 10921 Oklahoma OK City of Tulsa Municipality 2018 Retail Incentives Policy Business attraction/retention/expansion (not specified) Tulsa, Oklahoma Sales Taxes Tax refund (not specified) $453,000 $0 $453,000 Provided breakdown by named recipients https://www.cityoftulsa.org/government/departments/finance/financial-reports/annual-comprehensive-financial-reports/ 10922 Oklahoma OK City of Tulsa Municipality 2018 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 $126,000 $0 $126,000 (none) https://www.cityoftulsa.org/government/departments/finance/financial-reports/annual-comprehensive-financial-reports/ 10923 Oklahoma OK Cleveland County County 2018 Various Property Tax tax abatements Capital investment Oklahoma Constitution, Article 10 Section 6B State of Oklahoma Real and Personal Property Tax Tax Exemption (not specified) $13,327 $0 $13,327 (none) 10924 Oklahoma OK Comanche County County 2018 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) $205,851 $0 $205,851 (none) https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16 10925 Oklahoma OK Edmond Independent School District 12 School District 2018 Homestead and Veterans Exemptions General Economic Development Oklahoma State Statutes Title 31 Various cities and townships in Oklahoma Property Tax Tax Exemption (not specified) $2,444,188 $0 $2,444,188 (none) 10926 Oklahoma OK Lone Grove Public School District I-32 School District 2018 Homestead and Veterans Exemptions to Property Tax Property Tax (not specified) Oklahoma State Statutes Title 31 State of Oklahoma Property Tax Property Tax Tax Exemption (not specified) $137,020 $0 $137,020 (none) 10927 Oklahoma OK Marietta School District I-16 School District 2018 Homestead and Veterans Exemptions to Property Tax Property Tax (not specified) Oklahoma State Statutes Title 31 State of Oklahoma Property Tax Property Tax Tax Exemption (not specified) $69,790 $0 $69,790 (none) 10928 Oklahoma OK Oklahoma State 2018 Oklahoma Film Enhancement Rebate Film, TV, and/or media 68 Oklahoma Statute ¬ß¬ß 3621-3626 State of Oklahoma Corporate Income Tax Tax Rebate (not specified) $2,474,000 $0 $2,474,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10929 Oklahoma OK Oklahoma State 2018 Historic Rehabilitation Tax Credits Program Historic Preservation 68 Oklahoma Statute ¬ß 2357.41 State of Oklahoma (not specified) Tax Credit (N/A - by qualification) $7,502,000 $0 $7,502,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10930 Oklahoma OK Oklahoma State 2018 Oklahoma Quality Jobs Programs Job Creation/Retention 68 Oklahoma Statute ¬ß 3601, ¬ß 3901, ¬ß 3911-3920 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 received and may not re-apply for the program for one year following dismissal. $60,085,000 $0 $60,085,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10931 Oklahoma OK Oklahoma State 2018 Quality Events Program Sports and other mega events 68 Oklahoma Statute ¬ß 4301-4311 State of Oklahoma Sales Tax Tax Abatement (not specified) $417,000 $0 $417,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10932 Oklahoma OK Oklahoma State 2018 Cigarette Tax Tribal Compacts Tobacco (not specified) State of Oklahoma Sales Tax Tax Abatement (not specified) $46,654,000 $0 $46,654,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10933 Oklahoma OK Oklahoma City Municipality 2018 Retail Incentive Policy General Economic Development Local Development Act Section 850 City of Oklahoma City Property Tax (not specified) (N/A - performance-based) $780,000 $0 $780,000 (none) https://www.okc.gov/departments/finance/financial-and-budget-reports/annual-financial-reports-trusts 10934 Oklahoma OK Oklahoma City Municipality 2018 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. $3,280,000 $0 $3,280,000 (none) https://www.okc.gov/departments/finance/financial-and-budget-reports/annual-financial-reports-trusts 10935 Oklahoma OK Oklahoma City School District I-89 School District 2018 Tax Increment Financing (TIF) General Economic Development (TIF) Oklahoma Statutes 62-850 City of Oklahoma, Oklahoma Property Tax Property Tax Tax Exemption (not specified) $1,782,000 $0 $1,782,000 (none) 10936 Oklahoma OK Oklahoma City School District I-89 School District 2018 Five Year Ad Valorem Tax Exemption for Manufacturing Manufacturing development Section 193 of Title 62 of the Oklahoma Statutes State of Oklahoma Property Tax Property Tax Tax Exemption (not specified) $1,885,000 $1,885,000 $0 (none) 10937 Oklahoma OK Oklahoma County County 2018 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) $429,105 $329,604 $99,501 (none) https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16 10938 Oklahoma OK Plainview School District I-27 School District 2018 Homestead and Veterans Exemptions (not specified) Oklahoma State Statutes Title 31 State of Oklahoma Property Tax Property Tax Tax Exemption (not specified) $106,563 $0 $106,563 (none) 10939 Oklahoma OK Tulsa County County 2018 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) $1,150,377 $16,804 $1,133,573 (none) https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16 10940 Oklahoma OK Tulsa Public School District I-1 School District 2018 Enterprise Zones General Economic Development (TIF) Oklahoma Statutes 62-850 City of Tulsa Property Tax Tax Exemption (not specified) $144,400 $0 $144,400 (none) 10941 Oklahoma OK Tulsa Public School District I-1 School District 2018 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) $3,839,571 $3,839,571 $0 (none) 10942 Oklahoma OK Union Public School District 9 School District 2018 State of Oklahoma Ad Valorem Exemption Manufacturing development Section 193 of Title 62 of the Oklahoma Statutes State of Oklahoma Property Tax Property Tax Tax Exemption (not specified) $529,386 $529,386 $0 (none) 10943 Oregon OR Beaverton School District School District 2018 Various agreements General Economic Development (not specified) Washington County OR Property Tax (not specified) (not specified) $317,000 $0 $317,000 (none) 11173 Oregon OR Bend-Lapine Administrative School District 1 School District 2018 Enterprise Zones General Economic Development (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $321,502 $0 $321,502 (none) https://www.bend.k12.or.us/district/organization/budget 11174 Oregon OR Bend-Lapine Administrative School District 1 School District 2018 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) $201,062 $0 $201,062 (none) https://www.bend.k12.or.us/district/organization/budget 11175 Oregon OR Bend-Lapine Administrative School District 1 School District 2018 Nonprofit Low-Income Rental Housing Affordable Housing (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $95,668 $0 $95,668 (none) https://www.bend.k12.or.us/district/organization/budget 11176 Oregon OR Bend-Lapine Administrative School District 1 School District 2018 Housing for Low-Income Rental Affordable Housing (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $21,774 $0 $21,774 (none) https://www.bend.k12.or.us/district/organization/budget 11177 Oregon OR Bend-Lapine Administrative School District 1 School District 2018 Solar Projects Energy production (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $933 $0 $933 (none) https://www.bend.k12.or.us/district/organization/budget 11178 Oregon OR City of Eugene Municipality 2018 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) $857,090 $0 $857,090 (none) 11179 Oregon OR City of Eugene Municipality 2018 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) $391,441 $0 $391,441 (none) 11180 Oregon OR City of Eugene Municipality 2018 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) $250,928 $0 $250,928 (none) 11181 Oregon OR City of Eugene Municipality 2018 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. $52,192 $0 $52,192 (none) 11182 Oregon OR City of Gresham Municipality 2018 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) $1,223,859 $1,176,046 $47,813 Reimbursement is community service fee 11183 Oregon OR City of Gresham Municipality 2018 Strategic Investment Program (Multnomah County) Capital investment (not specified) Multnomah County, Oregon Property Tax Tax Exemption (not specified) $148,805 $96,729 $52,076 (none) 11184 Oregon OR City of Gresham Municipality 2018 Strategic Investment Program (Multnomah County) Capital investment (not specified) Multnomah County, Oregon Property Tax Tax Exemption (not specified) (none) 11185 Oregon OR City of Hillsboro Municipality 2018 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) $75,813,000 $0 $75,813,000 Together with Washington County 11186 Oregon OR City of Hillsboro Municipality 2018 Enterprise Zone Program Job Creation/Retention Oregon Revised Statutes (ORS) 285C.175 Hillsboro, Oregon Property Tax Reduction in assessed value (not specified) $3,493,000 $0 $3,493,000 Together with Washington County 11187 Oregon OR City of Hillsboro Municipality 2018 Vertical Housing Program Construction/rehabilitation Oregon Revised Statutes (ORS) 307.864 Hillsboro, Oregon Property Tax Reduction in assessed value (not specified) $382,000 $0 $382,000 (none) 11188 Oregon OR City of Portland Municipality 2018 Historic Property Historic Preservation Oregon Revised Statutes 358.475 Tourism development 358.545 State of Oregon (not specified) Reduction in assessed value (not specified) $3,357,572 $0 $3,357,572 (none) 11189 Oregon OR City of Portland Municipality 2018 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) $866,055 $0 $866,055 (none) 11190 Oregon OR City of Portland Municipality 2018 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) $864,172 $0 $864,172 (none) 11191 Oregon OR City of Portland Municipality 2018 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 $3,856,895 $0 $3,856,895 (none) 11192 Oregon OR City of Portland Municipality 2018 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) $2,631,557 $0 $2,631,557 (none) 11193 Oregon OR City of Portland Municipality 2018 Residential Rehab Property Construction/rehabilitation Oregon Revised Statutes 308.450 to 308.481 City of Portland Property Tax Tax Exemption/waiver (not specified) $245 $0 $245 Repealed by City Code; no longer accepting new applications 11194 Oregon OR City of Salem Municipality 2018 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) $251,173 $0 $251,173 (none) 11195 Oregon OR City of Salem Municipality 2018 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) $146,994 $0 $146,994 (none) 11196 Oregon OR City of Salem Municipality 2018 Multiple Unit Housing General Economic Development Oregon Revised Statutes (ORS) 307.600 to 307.637 Salem, Oregon Property Tax (not specified) (not specified) $145,205 $0 $145,205 (none) 11197 Oregon OR City of Salem Municipality 2018 State of Oregon Historial Property General Economic Development Oregon Revised Statutes (ORS) 307.630 State of Oregon Property Tax (not specified) (not specified) $113,455 $0 $113,455 (none) 11198 Oregon OR City of Salem Municipality 2018 Polk County Enterprise Zone Partial Exempt General Economic Development (not specified) Polk County, Oregon Property Tax (not specified) (not specified) $18,195 $0 $18,195 (none) 11199 Oregon OR Clackamas County County 2018 Enterprise Zone General Economic Development ORS section 285C.175 Clackamas County Property Tax Tax Abatement (not specified) $168,184 $0 $168,184 (none) https://dochub.clackamas.us/documents/drupal/62d3ba9a-3fd2-4980-8bb1-afe6ca8f1173 11200 Oregon OR Clackamas County County 2018 Nonprofit Corporation Low Income Housing Affordable Housing 1985 Oregon legislature Clackamas County Property Tax Tax Abatement (not specified) $37,169 $0 $37,169 (none) https://dochub.clackamas.us/documents/drupal/62d3ba9a-3fd2-4980-8bb1-afe6ca8f1173 11201 Oregon OR Hillsboro School District 1j School District 2018 Strategic Investment Program General Economic Development (not specified) Washington County, OR Property Tax (not specified) (not specified) $100,154,000 $0 $100,154,000 (none) 11202 Oregon OR Hillsboro School District 1j School District 2018 Enterprise Zone General Economic Development (not specified) Washington County, OR Property Tax (not specified) (not specified) $4,397,000 $0 $4,397,000 (none) 11203 Oregon OR Hillsboro School District 1j School District 2018 Vertical Housing General Economic Development (not specified) Washington County, OR Property Tax (not specified) (not specified) $489,000 $0 $489,000 (none) 11204 Oregon OR Hillsboro School District 1j School District 2018 Construction in Process in Enterprise Zone General Economic Development (not specified) Washington County, OR Property Tax (not specified) (not specified) $33,000 $0 $33,000 (none) 11205 Oregon OR Hillsboro School District 1j School District 2018 Housing for Low-Income Rentals Housing (not specified) Washington County, OR Property Tax (not specified) (not specified) $7,000 $0 $7,000 (none) 11206 Oregon OR Lane County County 2018 Enterprise Zone General Economic Development ORS section 285C.175 Lane County Property Tax Tax Abatement (not specified) $317,663 $0 $317,663 (none) 11207 Oregon OR Lane County County 2018 Housing; Multiple Unit in Core Areas General Economic Development (not specified) Lane County Property Tax Tax Abatement (not specified) $205,839 $0 $205,839 (none) 11208 Oregon OR Lane County County 2018 Housing for Low Income Rental General Economic Development (not specified) Lane County Property Tax Tax Abatement (not specified) $94,009 $0 $94,009 (none) 11209 Oregon OR Lane County County 2018 Vertical Housing General Economic Development (not specified) Lane County Property Tax Tax Abatement (not specified) $748 $0 $748 (none) 11210 Oregon OR Marion County County 2018 Enterprise Zone General Economic Development ORS 285C City of Salem Property Tax Tax Abatement (not specified) $149,272 $0 $149,272 (none) 11211 Oregon OR Marion County County 2018 Multiple Unit Housing General Economic Development ORS 307.600 to 637 City of Salem Property Tax Tax Abatement (not specified) $54,437 $0 $54,437 (none) 11212 Oregon OR Marion County County 2018 Historic Property Abatements General Economic Development ORS 358.475 to 565 State of Oregon Property Tax Tax Abatement (not specified) $44,981 $0 $44,981 (none) 11213 Oregon OR Marion County County 2018 Enterprise Zone General Economic Development ORS 285C Cities of Aurora, Donald & Hubbard Property Tax Tax Abatement (not specified) $33,607 $0 $33,607 (none) 11214 Oregon OR Marion County County 2018 Enterprise Zone General Economic Development ORS 285C City of Stayton Property Tax Tax Abatement (not specified) $10,400 $0 $10,400 (none) 11215 Oregon OR Marion County County 2018 Enterprise Zone General Economic Development ORS 285C Cities of Mt. Angel & Silverton Property Tax Tax Abatement (not specified) $3,143 $0 $3,143 (none) 11216 Oregon OR Marion County County 2018 Enterprise Zone General Economic Development ORS 285C Cities of Gervais & Woodburn Property Tax Tax Abatement (not specified) $2,860 $0 $2,860 (none) 11217 Oregon OR Multnomah County County 2018 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. $2,179,000 $0 $2,179,000 (none) 11218 Oregon OR Multnomah County County 2018 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. $2,592,000 $0 $2,592,000 (none) 11219 Oregon OR Multnomah County County 2018 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. $489,000 $0 $489,000 (none) 11220 Oregon OR Multnomah County County 2018 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. $488,000 $0 $488,000 (none) 11221 Oregon OR Multnomah County County 2018 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. $1,921,000 $0 $1,921,000 (none) 11222 Oregon OR Multnomah County County 2018 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. $1,000 $0 $1,000 (none) 11223 Oregon OR Multnomah County County 2018 Strategic Key Investment Program Job Creation/Retention ORS 307.123 Multnomah County, Oregon 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. $179,000 $0 $179,000 (none) 11224 Oregon OR Oregon State 2018 Business Energy Program Energy production Oregon Revised Statutes 315.354, 315.356, 315.357, 469B.130 State of Oregon Income Tax Tax Credit (not specified) $27,000,000 $0 $27,000,000 (none) 11225 Oregon OR Oregon State 2018 Oregon Investment Advantage Entrepreneurship/innovation Oregon Revised Statutes 285C.495, 285C.500 through 285C.506, 316.778, 317.391 State of Oregon Income Tax Tax reduction (not specified) $7,800,000 $0 $7,800,000 (none) 11226 Oregon OR Oregon State 2018 Energy Conservation Project Energy production Oregon Revised Statutes 315.331 State of Oregon Income Tax Tax Credit (not specified) $3,700,000 $0 $3,700,000 (none) 11227 Oregon OR Oregon State 2018 Electronic Commerce Zone Investment Program E-commerce Oregon Revised Statutes 285C.095, 285C.100, 315.507 State of Oregon Income Tax Tax Credit (not specified) $1,600,000 $0 $1,600,000 (none) 11228 Oregon OR Portland Public Schools School District 2018 Low Income Housing Rental Housing (not specified) Various Govts (not specified) (not specified) (not specified) $3,185,000 $0 $3,185,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11229 Oregon OR Portland Public Schools School District 2018 Historic Property Construction/rehabilitation ORS 358.475 to 358.545 Multnomah County Property Tax (not specified) (not specified) $2,945,000 $0 $2,945,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11230 Oregon OR Portland Public Schools School District 2018 Day Care Centers, Student Housing and Religious Schools Educational development ORS 307.145 Multnomah County Property Tax Tax Exemption (not specified) $2,760,000 $0 $2,760,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11231 Oregon OR Portland Public Schools School District 2018 Other various exemption programs (not specified) (not specified) Multnomah County (not specified) Tax Exemption (not specified) $1,688,000 $0 $1,688,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11232 Oregon OR Portland Public Schools School District 2018 Enterprise Zones General Economic Development ORS 285C.050 to 285C.255 Multnomah County Property Tax Tax Exemption (not specified) $1,497,000 $0 $1,497,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11233 Oregon OR Portland Public Schools School District 2018 Homebuyer Opportunity Tax Exempt Housing (not specified) Various Govts (not specified) (not specified) (not specified) $527,000 $0 $527,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11234 Oregon OR Salem-Keizer School District 24j School District 2018 Enterprise Zone - Full Exemption (not specified) (not specified) State of Oregon Property Tax Tax Exemption (not specified) $123,991 $0 $123,991 (none) 11235 Oregon OR Salem-Keizer School District 24j School District 2018 Enterprise Zone - Partial Exemption (not specified) (not specified) State of Oregon Property Tax Tax Exemption (not specified) $188,258 $0 $188,258 (none) 11236 Oregon OR Salem-Keizer School District 24j School District 2018 Multiple Unit Housing (not specified) (not specified) City of Salem Property Tax Tax Exemption (not specified) $108,833 $0 $108,833 (none) 11237 Oregon OR Salem-Keizer School District 24j School District 2018 Historical Property (not specified) (not specified) State of Oregon Property Tax Tax Exemption (not specified) $85,036 $0 $85,036 (none) 11238 Oregon OR Washington County County 2018 Strategic Investment Program General Economic Development (not specified) Washington County Property Tax Tax Abatement (not specified) $41,512,000 $0 $41,512,000 (none) 11239 Oregon OR Washington County County 2018 Enterprise Zones General Economic Development ORS section 285C.175 Washington County Property Tax Tax Abatement (not specified) $1,923,000 $0 $1,923,000 (none) 11240 Oregon OR Washington County County 2018 Vertical Housing General Economic Development (not specified) Washington County Property Tax Tax Abatement (not specified) $219,000 $0 $219,000 (none) 11241 Oregon OR Washington County County 2018 Nonprofit Corporation Low Income Housing Affordable Housing 1985 Oregon legislature Washington County Property Tax Tax Abatement (not specified) $101,000 $0 $101,000 (none) 11242 Oregon OR Washington County County 2018 Construction in Process in Enterprise Zone General Economic Development (not specified) Washington County Property Tax Tax Abatement (not specified) $14,000 $0 $14,000 (none) 11243 Oregon OR Washington County County 2018 Housing for Low Income Rental General Economic Development (not specified) Washington County Property Tax Tax Abatement (not specified) $3,000 $0 $3,000 (none) 11244 Pennsylvania PA Allegheny County County 2018 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) $3,730,721 $0 $3,730,721 (none) https://alleghenycontroller.com/reports-audits-type/annual-report/ 11816 Pennsylvania PA Allegheny County County 2018 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 $2,131,049 $0 $2,131,049 (none) https://alleghenycontroller.com/reports-audits-type/annual-report/ 11817 Pennsylvania PA Allentown School District School District 2018 Keystone Opportunity Zone (KOZ) General Economic Development Keystone Opportunity Zone (KOZ) Act, 73 P.S. Sections 820.101-820.1309 City of Allentown, Pennsylvania Property Tax 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 $560,000 $0 $560,000 (none) 11818 Pennsylvania PA Allentown School District School District 2018 Neighborhood Improvement Zone (NIZ) General Economic Development Pennsylvania Act 50 of 2009 and Act 26 of 2011 City of Allentown, Pennsylvania Property Tax Tax diversion (not specified) $337,000 $0 $337,000 (none) 11819 Pennsylvania PA Bradford Area School District School District 2018 Keystone Opportunity Zone (KOZ) General Economic Development (not specified) Bradford Area School District Property Tax Tax Exemption (not specified) $174,000 $0 $174,000 (none) 11820 Pennsylvania PA Bradford Area School District School District 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) Bradford Area School District Property Tax Tax Exemption (not specified) $51,000 $0 $51,000 (none) 11821 Pennsylvania PA Bradford Area School District School District 2018 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Bradford Area School District Property Tax Tax Exemption (not specified) $33,000 $0 $33,000 (none) 11822 Pennsylvania PA Burrell School District School District 2018 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Township of Upper Burrell, Pennsylvania Property Tax Tax Exemption (not specified) $55,354 $0 $55,354 (none) 11823 Pennsylvania PA Carbondale Area School District School District 2018 Keystone Opportunity Zone (KOZ) General Economic Development Keystone Opportunity Zone (KOZ) Act Carbondale Area School District Property Tax Tax Exemption (not specified) $201,435 $0 $201,435 (none) 11824 Pennsylvania PA Carlisle Area School District School District 2018 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance (LERTA) Act Carlisle Area School District Property Tax Tax Exemption (not specified) $32,326 $0 $32,326 (none) 11825 Pennsylvania PA Central York School District School District 2018 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Central York School District, Pennsylvania Property Tax Tax Exemption (not specified) $667,619 $0 $667,619 (none) 11826 Pennsylvania PA Chambersburg Area School District School District 2018 Keystone Opportunity Zone (KOZ) General Economic Development (not specified) Chambersburg Area School District, Pennsylvania Real Estate Taxes Tax Credit; tax waivers; Any business which relocates outside of the zone within the first five years of locating in a zone may be required to refund all tax benefits received. $134,197 $0 $134,197 (none) 11827 Pennsylvania PA City of Allentown Municipality 2018 Neighborhood Improvement Zone General Economic Development (not specified) Allentown (not specified) (not specified) (not specified) $2,300,000 $0 $2,300,000 (none) https://www.allentownpa.gov/Finance/Info-Resources/Comprehensive-Annual-Financial-Report 11828 Pennsylvania PA City of Allentown Municipality 2018 Keystone Opportunity Zone General Economic Development (not specified) Allentown (not specified) (not specified) (not specified) $139,000 $0 $139,000 (none) https://www.allentownpa.gov/Finance/Info-Resources/Comprehensive-Annual-Financial-Report 11829 Pennsylvania PA City of Erie Municipality 2018 Local Economic Revitalization Tax Assistance General Economic Development (not specified) Erie (not specified) (not specified) (not specified) $1,918,613 $0 $1,918,613 (none) https://ecode360.com/documents/pub/ER3969/Budgets/?subCategory=Comprehensive+Annual+Financial+Report 11830 Pennsylvania PA City of Philadelphia Municipality 2018 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) $75,734,208 $0 $75,734,208 (none) 11831 Pennsylvania PA City of Philadelphia Municipality 2018 Rehab & New Construction for Commercial & Industrial Properties Construction/rehabilitation Ordinance 1130 City of Philadelphia Real Estate Tax (not specified) (no provisions for recapture) $27,849,489 $0 $27,849,489 (none) 11832 Pennsylvania PA City of Philadelphia Municipality 2018 New Construction for Residential Properties Construction/rehabilitation Ordinance 1456-A City of Philadelphia Real Estate Tax (not specified) (no provisions for recapture) $14,966,250 $0 $14,966,250 (none) 11833 Pennsylvania PA City of Philadelphia Municipality 2018 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) $10,323,993 $0 $10,323,993 (none) 11834 Pennsylvania PA City of Philadelphia Municipality 2018 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) $9,907,744 $0 $9,907,744 (none) 11835 Pennsylvania PA City of Philadelphia Municipality 2018 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) $6,153,223 $0 $6,153,223 (none) 11836 Pennsylvania PA City of Philadelphia Municipality 2018 Rehab Construction for Residential Properties Construction/rehabilitation Ordinance 961 City of Philadelphia Real Estate Tax (not specified) (no provisions for recapture) $5,206,308 $0 $5,206,308 BVSW Garden Oaks; Cullen SH Apartments; CyrusOne; Emerson Process LLLP; Fairway Energy; Halliburton; Kroger 11837 Pennsylvania PA City of Philadelphia Municipality 2018 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) $2,984,110 $0 $2,984,110 (none) 11838 Pennsylvania PA City of Philadelphia Municipality 2018 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) $2,224,421 $0 $2,224,421 (none) 11839 Pennsylvania PA City of Philadelphia Municipality 2018 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) $1,452,922 $0 $1,452,922 (none) 11840 Pennsylvania PA City of Pittsburgh Municipality 2018 Homestead Exemption Housing City Council ordinance Pittsburgh, Pennsylvania Real Estate Tax Tax Exemption (not specified) $6,419,369 $0 $6,419,369 (none) https://pittsburghpa.gov/controller/annualreport 11841 Pennsylvania PA City of Pittsburgh Municipality 2018 Tax Increment Financing General Economic Development City Council ordinance Pittsburgh, Pennsylvania Real Estate Tax - TIF Payment (not specified) $3,826,518 $0 $3,826,518 (none) https://pittsburghpa.gov/controller/annualreport 11842 Pennsylvania PA City of Pittsburgh Municipality 2018 Act 77- Senior Tax Relief Residential tax relief City Council ordinance Pittsburgh, Pennsylvania Real Estate Tax Tax relief (not specified) $2,081,072 $0 $2,081,072 (none) https://pittsburghpa.gov/controller/annualreport 11843 Pennsylvania PA City of Pittsburgh Municipality 2018 5-year Visitability Credit Housing City Council ordinance Pittsburgh, Pennsylvania Real Estate Tax Tax Credit (no provisions for recapture) $1,887,391 $0 $1,887,391 (none) https://pittsburghpa.gov/controller/annualreport 11844 Pennsylvania PA City of Pittsburgh Municipality 2018 10-year Residential LERTA Housing City Council ordinance Pittsburgh, Pennsylvania Real Estate Tax Tax Credit (no provisions for recapture) $881,806 $0 $881,806 (none) https://pittsburghpa.gov/controller/annualreport 11845 Pennsylvania PA City of Pittsburgh Municipality 2018 10-year Act 42 Enhanced Housing City Council ordinance Pittsburgh, Pennsylvania Real Estate Tax Reduction of assessed value (no provisions for recapture) $586,164 $0 $586,164 (none) https://pittsburghpa.gov/controller/annualreport 11846 Pennsylvania PA City of Pittsburgh Municipality 2018 10-year Residential LERTA Housing City Council ordinance Pittsburgh, Pennsylvania Real Estate Tax Tax Credit (no provisions for recapture) $404,840 $0 $404,840 (none) https://pittsburghpa.gov/controller/annualreport 11847 Pennsylvania PA City of Pittsburgh Municipality 2018 5-year Commercial LERTA Housing City Council ordinance Pittsburgh, Pennsylvania Real Estate Tax Tax Credit (no provisions for recapture) $58,677 $0 $58,677 (none) https://pittsburghpa.gov/controller/annualreport 11848 Pennsylvania PA City of Pittsburgh Municipality 2018 3-year Act 42 Housing City Council ordinance Pittsburgh, Pennsylvania Real Estate Tax Reduction of assessed value (no provisions for recapture) $52,457 $0 $52,457 (none) https://pittsburghpa.gov/controller/annualreport 11849 Pennsylvania PA City of Pittsburgh Municipality 2018 10-year Local Economic Stimulus Real estate development (residential) City Council ordinance Pittsburgh, Pennsylvania Real Estate Tax Tax Credit (no provisions for recapture) $22,850 $0 $22,850 (none) https://pittsburghpa.gov/controller/annualreport 11850 Pennsylvania PA City of Reading Municipality 2018 Keystone Opportunity Zone Program General Economic Development (not specified) Reading (not specified) (not specified) (not specified) $412,000 $0 $412,000 (none) 11851 Pennsylvania PA City of Reading Municipality 2018 Local Economic Revitalization Tax Assistance General Economic Development (not specified) Reading (not specified) (not specified) (not specified) $78,000 $0 $78,000 (none) 11852 Pennsylvania PA Crestwood School District School district 2018 Clean and Green Conservation of farmland, forest, open space, or water (not specified) Crestwood School District, Pennsylvania Real Estate Tax Reduction in assessed value (not specified) $525,000 $0 $525,000 (none) 11853 Pennsylvania PA Crestwood School District School district 2018 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Crestwood School District, Pennsylvania Real Estate Tax Tax Abatement (not specified) $118,000 $0 $118,000 (none) 11854 Pennsylvania PA Crestwood School District School district 2018 Keystone Opportunity Zone (KOZ) General Economic Development (not specified) Crestwood School District, Pennsylvania Real Estate Tax Tax waiver A landowner who is noncompliant with any tax or zoning requirements during the calendar year is subject to recapture of abated taxes. $46,000 $0 $46,000 (none) 11855 Pennsylvania PA Dallastown Area School District School district 2018 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Dallastown Area School District, Pennsylvania Real Estate Tax Tax Exemption (no provisions for recapture) $383,158 $0 $383,158 (none) 11856 Pennsylvania PA East Lycoming School District School district 2018 Homestead Tax Exemption Residential tax relief Taxpayer Relief Act, Act 1 of Special Session 1 of 2006 East Lycoming School District, Pennsylvania Property Tax Tax Exemption (not specified) $533,000 $0 $533,000 (none) 11857 Pennsylvania PA Eastern York School District School district 2018 Clean and Green Conservation of farmland, forest, open space, or water (not specified) Eastern York School District, Pennsylvania Property Tax Reduction in assessed value (not specified) $1,858,277 $0 $1,858,277 (none) 11858 Pennsylvania PA Easton Area School District School district 2018 Cooperation and School District Tax Fund Agreements Regarding Route 33 Tax Increment Financing District General Economic Development (TIF) Pennsylvania Tax Increment Financing Act of 1990 Easton Area School District, Pennsylvania Real Estate Tax Reduction in assessed value (not specified) $1,395,953 $0 $1,395,953 (none) 11859 Pennsylvania PA Elizabethtown Area School District School district 2018 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Elizabethtown Area School District, Pennsylvania Property Tax Tax Exemption Exemption is revoked and forfeited for failure by the property owner to pay any (no provisions for recapture)xempt real estate taxes by the last day of the time period to pay such taxes in the penalty period $663,000 $0 $663,000 (none) 11860 Pennsylvania PA Fort Leboeuf School District School district 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) Fort Leboeuf School District, Pennsylvania Property Tax (not specified) (not specified) $11,345 $0 $11,345 (none) 11861 Pennsylvania PA Fort Leboeuf School District School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) (not specified) Fort Leboeuf School District, Pennsylvania Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $11,345 $0 $11,345 (none) 11862 Pennsylvania PA Fort Leboeuf School District School district 2018 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Fort Leboeuf School District, Pennsylvania Property Tax Tax Exemption (not specified) $11,345 $0 $11,345 (none) 11863 Pennsylvania PA Fort Leboeuf School District School district 2018 Homestead/Farmstead Exclusion Residential tax relief (not specified) Fort Leboeuf School District, Pennsylvania Property Tax Tax Exemption (not specified) $11,345 $0 $11,345 (none) 11864 Pennsylvania PA General Mclane School District School district 2018 Local Economic Revitalization Tax Assistance (LERTA) (not specified) (not specified) General Mclane School District, Pennsylvania Real Estate Tax (not specified) (not specified) $186,485 $0 $186,485 (none) 11865 Pennsylvania PA General Mclane School District School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) (not specified) General Mclane School District, Pennsylvania Real Estate Tax Payment In Lieu of Taxes (PILOT) (not specified) $31,597 $0 $31,597 (none) 11866 Pennsylvania PA Greencastle-Antrim School District School district 2018 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Greencastle-Antrim School District, Pennsylvania Property Tax Tax Abatement (not specified) $668,500 $0 $668,500 (none) 11867 Pennsylvania PA Greenville Area School District School district 2018 Homestead/Farmstead Exclusion Residential tax relief Taxpayer Relief Act of 2006 Greenville Area School District, Pennsylvania Property Tax Tax Abatement (not specified) $538,314 $0 $538,314 (none) 11868 Pennsylvania PA Hamburg Area School District School district 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) (not specified) Hamburg Area School District, Pennsylvania Property Tax Tax Abatement (not specified) $557,014 $0 $557,014 (none) 11869 Pennsylvania PA Lancaster County County 2018 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) $127,213 $0 $127,213 (none) https://www.co.lancaster.pa.us/Archive.aspx?AMID=39 11870 Pennsylvania PA Lancaster County County 2018 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) $119,073 $0 $119,073 (none) https://www.co.lancaster.pa.us/Archive.aspx?AMID=39 11871 Pennsylvania PA Pennsylvania State 2018 Coal Refuse Energy and Reclamation Tax Credit Program Energy production Article XVII‚ÄêJ of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Gross Receipts Tax; Financial Institutions Tax Tax Credit (not specified) $1,400,000 $0 $1,400,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 11872 Pennsylvania PA Pennsylvania State 2018 Educational Tax Credit Educational development Article XX‚ÄêB of the Public School Code of 1949 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Mutual Thrift Institutions Tax; Title Insurance Company Shares Tax; Malt Beverage Tax; Surplus Lines Tax for Retaliatory Fees Tax Credit If proof is not received, the Tax Credit approval is void. For two‚Äêyear applications, if the second year contribution is not made, the prior year credit is reduced to 75%. $129,400,000 $0 $129,400,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 11873 Pennsylvania PA Pennsylvania State 2018 Film Production Tax Credit Film, TV, and/or media Article XVII‚ÄêD of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Mutual Thrift Institutions Tax; Title Insurance Company Shares Tax Tax Credit If the agreed upon qualified film production expenses are not incurred, the taxpayer must repay the Commonwealth the amount of Tax Credit claimed. $60,400,000 $0 $60,400,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 11874 Pennsylvania PA Pennsylvania State 2018 Keystone Innovation Zone (KIZ) Entrepreneurship/innovation Article XIX‚ÄêF of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax Tax Credit If there is no payroll within the KIZ, the Tax Credit may be reduced. If there is no property or payroll within the KIZ, the business is ineligible. Businesses must report semi‚Äêannually through the KIZ Force reporting tool. $16,000,000 $0 $16,000,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 11875 Pennsylvania PA Pennsylvania State 2018 Keystone Opportunity Zone Program (KOZ) General Economic Development (OZ) Article XIX‚ÄêD of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Mutual Thrift Institutions Tax; Sales and Use Tax Tax Exemption; Tax Credit Businesses that cease operations in a KOZ within five years of first receiving tax benefits must repay a prorated percentage of the taxes abated; 66% if within three years or 33% if within four to five years. $92,100,000 $0 $92,100,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 11876 Pennsylvania PA Pennsylvania State 2018 Neighborhood Assistance Programs Capital investment Article XIX‚ÄêA of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Mutual Thrift Institutions Tax; Title Insurance Company Shares Tax Tax Credit (N/A - performance-based) $18,000,000 $0 $18,000,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 11877 Pennsylvania PA Pennsylvania State 2018 Neighborhood Improvement Zone Program (NIZ) Construction/rehabilitation Article XIX‚ÄêB of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Capital Stock/Foreign Franchise Tax; Bank and Trust Company Shares; Sales, Use & Hotel Occupancy Tax; Employer Withholding Tax; Gross Receipts Tax; Unemployment Compensation Tax; Realty Transfer Tax; Cigarette Tax; Vehicle Rental Tax; Gross Premiums Tax; Malt Beverage Tax; Liquor/Wine Tax Tax Increment Financing (TIF) (N/A - TIF) $45,600,000 $0 $45,600,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 11878 Pennsylvania PA Pennsylvania State 2018 Opportunity Scholarship Tax Credit (OSTC) Educational development Article XX‚ÄêB of the Public School Code of 1949 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Mutual Thrift Institutions Tax; Title Insurance Company Shares Tax; Malt Beverage Tax; Surplus Lines Tax for Retaliatory Fees Tax Credit (N/A - performance-based) $32,600,000 $0 $32,600,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 11879 Pennsylvania PA Pennsylvania State 2018 Resource Enhancement & Protection Tax Credit (REAP) Agricultural development Article XVII‚ÄêE of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Mutual Thrift Institutions Tax; Title Insurance Company Shares Tax Tax Credit If the "Best Management Practices" (BMP) is not maintained for the entire defined life span, all Tax Credits must be refunded. $5,400,000 $0 $5,400,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 11880 Pennsylvania PA Pennsylvania State 2018 Tax Credit for New Jobs Job Creation/Retention Article XVIII‚ÄêB of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Mutual Thrift Institutions Tax; Gross Receipts Tax; Gross Premiums Tax; Title Insurance Company Shares Tax Tax Credit Although businesses do not receive the Tax Credit until after the jobs are created, if businesses do not maintain operations for five years all Tax Credits must be refunded. If a business does not create the required promised number of jobs, penalties may be assessed. $10,100,000 $0 $10,100,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 11881 Pennsylvania PA Philadelphia Public Schools School district 2018 Rehab & New Construc for Indust/Comm Prop General Economic Development Section 19-1303 Philadelphis State Code Philadelphia, PA Property Tax Tax Abatement (not specified) $33,900,000 $0 $33,900,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 11882 Pennsylvania PA Philadelphia Public Schools School district 2018 New Construction for Resid Propertoes Housing Section 19-1303 (2) Philadelphis State Code Philadelphia, PA Property Tax Tax Abatement (not specified) $18,200,000 $0 $18,200,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 11883 Pennsylvania PA Philadelphia Public Schools School district 2018 Keystone Opportunity Zones General Economic Development 73 PS 820.101 Philadelphia, PA Various Taxes Tax Abatement (not specified) $12,600,000 $0 $12,600,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 11884 Pennsylvania PA Philadelphia Public Schools School district 2018 Rehab Construction for Residential Properties Housing Section 19-1303 (2) Philadelphis State Code Philadelphia, PA Property Tax Tax Abatement (not specified) $6,300,000 $0 $6,300,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 11885 Pennsylvania PA Philadelphia Public Schools School district 2018 Abatement for New/Improved Resid Prop Housing PS 5020-205 Philadelphia, PA Property Tax Tax Abatement (not specified) $2,700,000 $0 $2,700,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 11886 Pennsylvania PA Pittsburgh Public Schools School district 2018 Homestead Exemptions General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $15,580,315 $0 $15,580,315 (none) https://www.pghschools.org/finance 11887 Pennsylvania PA Pittsburgh Public Schools School district 2018 Tax Increment Financing General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $2,663,241 $0 $2,663,241 (none) https://www.pghschools.org/finance 11888 Pennsylvania PA Pittsburgh Public Schools School district 2018 Residential LERTA General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $1,214,079 $0 $1,214,079 (none) https://www.pghschools.org/finance 11889 Pennsylvania PA Pittsburgh Public Schools School district 2018 Act 42 Enhanced General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $801,788 $0 $801,788 (none) https://www.pghschools.org/finance 11890 Pennsylvania PA Pittsburgh Public Schools School district 2018 Residential Enhanced LERTA General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $532,942 $0 $532,942 (none) https://www.pghschools.org/finance 11891 Pennsylvania PA Pittsburgh Public Schools School district 2018 TRID General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $650,130 $0 $650,130 (none) https://www.pghschools.org/finance 11892 Pennsylvania PA Pittsburgh Public Schools School district 2018 Act 42 General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $68,358 $0 $68,358 (none) https://www.pghschools.org/finance 11893 Pennsylvania PA Wilkinsburg Borough School District School district 2018 Various Tax Abatement Agreements Construction/rehabilitation (not specified) Wilkinsburg Borough School District, Pennsylvania Real Property Tax Tax Exemption (not specified) $1,622,499 $0 $1,622,499 (none) 11894 Pennsylvania PA Williamsport Area School District School district 2018 Clean and Green Conservation of farmland, forest, open space, or water (not specified) Williamsport Area School District, Pennsylvania Property Tax Tax Abatement (not specified) $303,135 $0 $303,135 (none) 11895 Pennsylvania PA Williamsport Area School District School district 2018 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Williamsport Area School District, Pennsylvania Property Tax Tax Abatement (not specified) $106,565 $0 $106,565 (none) 11896 Pennsylvania PA Williamsport Area School District School district 2018 Keystone Opportunity Zone (KOZ) Business attraction/retention/expansion (not specified) Williamsport Area School District, Pennsylvania Property Tax Tax Abatement (not specified) $30,508 $0 $30,508 (none) 11897 Pennsylvania PA Wyalusing Area School District School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) (not specified) Wyalusing Area School District, Pennsylvania Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $29,200 $0 $29,200 (none) 11898 Pennsylvania PA Wyoming Area School District School district 2018 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Wyoming Area School District, Pennsylvania Property Tax Tax Abatement (not specified) $15,726 $0 $15,726 (none) 11899 Pennsylvania PA Wyomissing Area School District School district 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) Pennsylvania Assembly Act No. 113 of 1990 Wyomissing Area School District, Pennsylvania Real Estate Tax Tax Abatement (not specified) $44,752 $0 $44,752 (none) 11900 Pennsylvania PA York Suburban School District School district 2018 Clean and Green Conservation of farmland, forest, open space, or water (not specified) York Suburban School District, Pennsylvania Property Tax Tax Abatement (not specified) $48,570 $0 $48,570 (none) 11901 Rhode Island RI City of Cranston Municipality 2018 Economic Development Tax Incentive Program for Commercially Zoned Property General Economic Development (not specified) City of Cranston Property Tax (not specified) (not specified) $255,980 $0 $255,980 Breakdown by recipient https://www.cranstonri.gov/departments/finance/finance-department/ 12224 Rhode Island RI City of Newport Municipality 2018 Tax Abatement General Economic Development (not specified) Newport Property Tax (not specified) (not specified) $8,230 $0 $8,230 (none) https://www.cityofnewport.com/city-hall/departments/finance/budgets-cafrs-cips-annual-performance-reports/cafrs 12225 Rhode Island RI City of Pawtucket Municipality 2018 Real Estate Tax Stabilization Program General Economic Development (not specified) Pawtucket, Rhode Island (not specified) (not specified) (not specified) $1,072,668 $0 $1,072,668 (none) https://pawtucketri.com/finance-department/budgets-and-audits 12226 Rhode Island RI City of Providence Municipality 2018 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) $9,125,269 $0 $9,125,269 (none) https://www.providenceri.gov/controllers-office/financial-reports/ 12227 Rhode Island RI City of Providence Municipality 2018 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) $2,739,037 $0 $2,739,037 (none) https://www.providenceri.gov/controllers-office/financial-reports/ 12228 Rhode Island RI City of Providence Municipality 2018 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) $272,916 $0 $272,916 (none) https://www.providenceri.gov/controllers-office/financial-reports/ 12229 Rhode Island RI City of Providence Municipality 2018 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) $43,806 $0 $43,806 (none) https://www.providenceri.gov/controllers-office/financial-reports/ 12230 Rhode Island RI Rhode Island State 2018 Historic Preservation Tax Credits Historic Preservation RIGL 44-33.6 State of Rhode Island Business Corporation Tax; Personal Income Tax; Insurance Tax; Insurance - HMO Tax Tax Credit (no provisions for recapture) $25,189,000 $0 $25,189,000 (none) https://treasury.ri.gov/financial-reports 12231 Rhode Island RI Rhode Island State 2018 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 Institution Tax; Insurance Company Tax; Personal Income Tax Reduction of tax rate (no provisions for recapture) $7,934,000 $0 $7,934,000 (none) https://treasury.ri.gov/financial-reports 12232 Rhode Island RI Rhode Island State 2018 Motion Picture Production Credit Film, TV, and/or media RIGL 44-31.2 State of Rhode Island Business Corporation Tax; Public Service Corporation Tax; Financial Institution Tax; Insurance Company Tax; Personal Income Tax Tax Credit (no provisions for recapture) $3,777,000 $0 $3,777,000 (none) https://treasury.ri.gov/financial-reports 12233 Rhode Island RI Rhode Island State 2018 Job Training Tax Credit Workforce development RIGL 42-64.6 State of Rhode Island Business Corporation Tax; Public Service Corporation Tax; Bank Tax; Insurance Company 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. $1,429,000 $0 $1,429,000 (none) https://treasury.ri.gov/financial-reports 12234 Rhode Island RI Rhode Island State 2018 Tax Credit for Contributions to Qualified Scholarship Organizations Educational development RIGL 44-62-2 State of Rhode Island Business Corporation Tax; Public Service Corporation Tax; Bank Tax; Bank Deposits Tax; Insurance Company 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. $1,425,000 $0 $1,425,000 (none) https://treasury.ri.gov/financial-reports 12235 Rhode Island RI Rhode Island State 2018 Wavemaker Fellowship Job Creation/Retention 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. $62,000 $0 $62,000 (none) https://treasury.ri.gov/financial-reports 12236 South Carolina SC Aiken County School District School district 2018 FILOT General Economic Development (not specified) Aiken County, SC Property Tax (not specified) (not specified) $2,564,661 $0 $2,564,661 (none) 12447 South Carolina SC Aiken County School District School district 2018 Special Source Revenue Credit General Economic Development (not specified) Aiken County, SC Property Tax (not specified) (not specified) $21,902,912 $0 $21,902,912 (none) 12448 South Carolina SC Anderson County School District 1 School district 2018 Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP) General Economic Development (not specified) Anderson County SC Property Tax (not specified) (not specified) $5,701,000 $0 $5,701,000 (none) 12449 South Carolina SC Anderson County School District 2 School district 2018 Tax Abatement General Economic Development (not specified) Anderson County SC Property Tax (not specified) (not specified) $734,000 $0 $734,000 (none) 12450 South Carolina SC Anderson County School District 3 School district 2018 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) $1,889,918 $0 $1,889,918 (none) 12451 South Carolina SC Anderson County School District 3 School district 2018 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) $203,248 $0 $203,248 (none) 12452 South Carolina SC Anderson County School District 4 School district 2018 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) $3,143,330 $0 $3,143,330 (none) 12453 South Carolina SC Anderson County School District 4 School district 2018 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) $179,050 $0 $179,050 (none) 12454 South Carolina SC Anderson County School District 5 School district 2018 Tax Abatement General Economic Development (not specified) Anderson County SC Property Tax (not specified) (not specified) $26,197,000 $0 $26,197,000 (none) 12455 South Carolina SC Barnwell School District 45 School district 2018 Fee-in-Lieu of Tax Program (FILOT) Construction/rehabilitation South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70 Barnwell County Property Tax Tax Credit (not specified) (none) 12456 South Carolina SC Berkeley County School District School district 2018 Multi-County Industrial Park (MCIP) General Economic Development (not specified) Berkeley County, SC Property Tax (not specified) (not specified) $3,618,560 $0 $3,618,560 (none) 12457 South Carolina SC Berkeley County School District School district 2018 Special Source Revenue Credit (SSRC) General Economic Development (not specified) Berkeley County, SC Property Tax (not specified) (not specified) $8,119,445 $0 $8,119,445 (none) 12458 South Carolina SC Berkeley County School District School district 2018 Fee-in-Lieu of Tax Program (FILOT) General Economic Development (not specified) Berkeley County, SC Property Tax (not specified) (not specified) $30,573,077 $0 $30,573,077 (none) 12459 South Carolina SC Calhoun County School District School district 2018 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) General Economic Development (not specified) Calhoun County SC Property Tax (not specified) (not specified) $1,465,000 $0 $1,465,000 (none) 12460 South Carolina SC Charleston County County 2018 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) $3,061,712 $0 $3,061,712 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. 12461 South Carolina SC Charleston County School District School district 2018 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) General Economic Development (not specified) Charleston County, SC Property Tax (not specified) (not specified) $30,297,939 $0 $30,297,939 (none) 12462 South Carolina SC Cherokee County School District 1 School district 2018 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion (not specified) Cherokee County Property Tax Tax Exemption; Tax Credit (not specified) $9,470,820 $3,535,487 $5,935,333 (none) 12463 South Carolina SC Cherokee County School District 1 School district 2018 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) $13,540 $8,307 $5,233 3 beneficiaries 12464 South Carolina SC Cherokee County School District 1 School district 2018 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) $76,234 $46,773 $29,461 3 beneficiaries 12465 South Carolina SC Chester County School District School district 2018 Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP) General Economic Development (not specified) Chester County SC Property Tax (not specified) (not specified) $5,909,000 $0 $5,909,000 (none) 12466 South Carolina SC Chesterfield County School District School district 2018 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) $4,119,467 $0 $4,119,467 (none) 12467 South Carolina SC City of Columbia Municipality 2018 Multicounty Industrial or Business Park General Economic Development (not specified) Richland County, South Carolina Property Tax Tax Credit (not specified) $80,325 $199,087 $0 (none) 12468 South Carolina SC City of Columbia Municipality 2018 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) $386,300 $547,800 $0 (none) 12469 South Carolina SC City of Columbia Municipality 2018 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) $281,400 $273,300 $8,100 (none) 12470 South Carolina SC Clover School District 2 School district 2018 Tax Abatement General Economic Development (not specified) York County SC Property Tax (not specified) (not specified) $436,000 $0 $436,000 (none) 12471 South Carolina SC Colleton County Fire Department Special district 2018 Special Source Revenue Credit General Economic Development (not specified) Colleton County, SC Manufacturing/Healthcare (not specified) (not specified) $240,453 $0 $240,453 (none) 12472 South Carolina SC Colleton County School District School district 2018 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). $250,453 $0 $250,453 (none) 12473 South Carolina SC Darlington County School District School district 2018 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) $4,834,521 $0 $4,834,521 (none) 12474 South Carolina SC Denmark-Olar School District 2 (Bamberg 2) School district 2018 FILOT General Economic Development (not specified) Bamburg County SC Property Tax (not specified) (not specified) $67,633 $0 $67,633 (none) 12475 South Carolina SC Denmark-Olar School District 2 (Bamberg 2) School district 2018 Multi-County Industrial Parks General Economic Development (not specified) Bamburg County SC Property Tax (not specified) (not specified) $148,001 $0 $148,001 (none) 12476 South Carolina SC Denmark-Olar School District 2 (Bamberg 2) School district 2018 Special Service Revenue Credit General Economic Development (not specified) Bamburg County SC Property Tax (not specified) (not specified) $202,882 $0 $202,882 (none) 12477 South Carolina SC Dorchester County School District 2 School district 2018 Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP) General 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) $5,151,000 $0 $5,151,000 (none) 12478 South Carolina SC Dorchester County School District 4 School district 2018 Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP) General 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) $2,717,910 $0 $2,717,910 (none) 12479 South Carolina SC Edgefield County School District School district 2018 Fee-in-Lieu of Tax Program (FILOT) General Economic Development (not specified) Edgefield County SC Property Tax (not specified) (not specified) $230,613 $0 $230,613 (none) 12480 South Carolina SC Fairfield County School District School district 2018 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) General 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) $712,940 $0 $712,940 (none) 12481 South Carolina SC Florence County School District 4 School district 2018 (not specified) (not specified) (not specified) Florence County Property Tax (not specified) (not specified) $814,000 $0 $814,000 (none) 12482 South Carolina SC Florence County School District 5 School district 2018 (not specified) (not specified) (not specified) Florence County Property Tax (not specified) (not specified) $142,999 $0 $142,999 (none) 12483 South Carolina SC Fort Mill School District 4 School district 2018 Tax Abatements General Economic Development (not specified) York County SC Property Tax (not specified) (not specified) $9,580,036 $0 $9,580,036 (none) 12484 South Carolina SC Georgetown County School District School district 2018 Tax Abatements (not specified) (not specified) Georgetown County Property Tax (not specified) (not specified) $1,863,885 $0 $1,863,885 (none) 12485 South Carolina SC Greenville Municipality 2018 Various agreements General Economic Development (not specified) Greenville County, SC Property Tax (not specified) (not specified) $1,260,000 $0 $1,260,000 (none) 12486 South Carolina SC Greenville County School District School district 2018 Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP) General Economic Development (not specified) Greenville County, SC Property Tax (not specified) (not specified) $37,542,000 $0 $37,542,000 (none) 12487 South Carolina SC Greenwood County School District 52 School district 2018 FILOT/SSRC General Economic Development (not specified) Greenwood County SC Property Tax (not specified) (not specified) $6,879,439 $0 $6,879,439 (none) 12488 South Carolina SC Hampton County School District 2 School district 2018 Fee-in-Lieu of Tax Program (FILOT) General Economic Development (not specified) Hampton County SC Property Tax (not specified) (not specified) $138,241 $18,754 $119,487 (none) 12489 South Carolina SC Horry County County 2018 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) $15,106 $0 $15,106 (none) 12490 South Carolina SC Horry County County 2018 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 $162,462 $0 $162,462 (none) 12491 South Carolina SC Horry School District School district 2018 Special Source Revenue Credit (SSRC) General Economic Development (not specified) Horry County SC Property Tax (not specified) (not specified) $27,840 $0 $27,840 (none) 12492 South Carolina SC Horry School District School district 2018 Fee in Lieu of Taxes (FILOT) General Economic Development (not specified) Horry County SC Property Tax (not specified) (not specified) $475,006 $0 $475,006 (none) 12493 South Carolina SC Jasper County School District School district 2018 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) $4,744,000 $0 $4,744,000 (none) 12494 South Carolina SC Kershaw County School District School district 2018 Tax Abatements General Economic Development (not specified) Kershaw County SC Property Tax (not specified) (not specified) $4,162,000 $0 $4,162,000 (none) 12495 South Carolina SC Lancaster County School District School district 2018 Tax Abatements General Economic Development (not specified) Lancaster County SC Property Tax (not specified) (not specified) $6,317,030 $0 $6,317,030 (none) 12496 South Carolina SC Laurens County School District 55 School district 2018 (not specified) (not specified) (not specified) Laurens County Property Tax (not specified) (not specified) $2,246,854 $0 $2,246,854 (none) 12497 South Carolina SC Laurens County School District 56 School district 2018 Tax Abatement General Economic Development (not specified) Laurens County SC Property Tax (not specified) (not specified) $1,329,977 $0 $1,329,977 (none) 12498 South Carolina SC Lee County School District School district 2018 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) $69,141 $0 $69,141 Amount reported is net abatement. 12499 South Carolina SC Lexington County School District 1 School district 2018 Various tax abatements (see ACFR) General 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) $13,548,695 $446,446 $13,102,249 (none) 12500 South Carolina SC Lexington County School District 2 School district 2018 (not specified) (not specified) (not specified) Jasper County Property Tax (not specified) (not specified) $2,159,740 $0 $2,159,740 (none) 12501 South Carolina SC Lexington County School District 3 School district 2018 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) General 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) $232,820 $0 $232,820 (none) 12502 South Carolina SC Lexington County School District 4 School district 2018 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) $397,894 $45,716 $352,178 (none) 12503 South Carolina SC Lexington County School District 5 School district 2018 Fee-in-Lieu of Tax Program (FILOT) and Infrastructure Program (IP) 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) $1,027,103 $65,442 $961,661 (none) 12504 South Carolina SC Marion County School District School district 2018 (not specified) (not specified) (not specified) Marion County Property Tax (not specified) (not specified) $350,000 $0 $350,000 (none) 12505 South Carolina SC Marlboro County School District School district 2018 (not specified) (not specified) (not specified) Marlboro County Property Tax (not specified) (not specified) $1,514,000 $0 $1,514,000 (none) 12506 South Carolina SC Mount Pleasant Municipality 2018 Property Tax Abatement of Charleston County General Economic Development (not specified) Charleston, South Carolina Property Tax (not specified) (not specified) $22,000 $0 $22,000 (none) 12507 South Carolina SC Newberry County School District School district 2018 (not specified) (not specified) (not specified) Newberry County Property Tax (not specified) (not specified) $3,168,000 $0 $3,168,000 (none) 12508 South Carolina SC North Charleston Municipality 2018 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/ 12509 South Carolina SC Oconee County School District School district 2018 Tax Abatements General Economic Development (not specified) Oconee County SC Property Tax (not specified) (not specified) $2,896,000 $0 $2,896,000 (none) 12510 South Carolina SC Pickens County School District School district 2018 Tax Abatements General Economic Development (not specified) Pickens County SC Property Tax (not specified) (not specified) $996,000 $0 $996,000 (none) 12511 South Carolina SC Richland County County 2018 Multi-County Indust or Business Park General Economic Development (not specified) Richland County Property Tax Tax Abatement (not specified) $315,161 $3,980,336 $0 (none) 12512 South Carolina SC Richland County County 2018 Special Source Revenue Credit General Economic Development (not specified) Richland County Property Tax Tax Abatement (not specified) $412,142 $591,576 $0 (none) 12513 South Carolina SC Richland County County 2018 Fee in Lieu of Taxes (FILOT) General Economic Development (not specified) Richland County Property Tax Tax Abatement (not specified) $3,522,370 $4,028,488 $0 (none) 12514 South Carolina SC Richland County School District 1 School district 2018 Spec Source Rev Credit (SSRC) General Economic Development (not specified) Richland County SC Property Tax (not specified) (not specified) $11,529,903 $0 $11,529,903 (none) 12515 South Carolina SC Richland County School District 2 School district 2018 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) $516,588 $0 $516,588 (none) 12516 South Carolina SC Richland County School District 2 School district 2018 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) $9,306,252 $0 $9,306,252 (none) 12517 South Carolina SC Richland County School District 2 School district 2018 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) $142,859 $0 $142,859 (none) 12518 South Carolina SC Rock Hill Municipality 2018 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) $2,378,214 $0 $2,378,214 (none) 12519 South Carolina SC Rock Hill Municipality 2018 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) $1,243,139 $0 $1,243,139 (none) 12520 South Carolina SC Rock Hill School District 3 School district 2018 Tax Abatements General Economic Development (not specified) York County SC Property Tax (not specified) (not specified) $3,640,839 $0 $3,640,839 The names of beneficiaries are provided. 12521 South Carolina SC Spartanburg County County 2018 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) $3,139,690 $0 $3,139,690 (none) https://www.spartanburgcounty.org/183/Finance 12522 South Carolina SC Spartanburg County County 2018 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 $17,444,508 $0 $17,444,508 (none) https://www.spartanburgcounty.org/183/Finance 12523 South Carolina SC Spartanburg County School District 1 School district 2018 FILOT/SSRC/Infrastructure Program General Economic Development (not specified) Spartanburg County SC Property Tax (not specified) (not specified) $174,626 $0 $174,626 (none) 12524 South Carolina SC Spartanburg County School District 2 School district 2018 Debt Service Fund Reduction from FILOT/Special Source Rev Credit General Economic Development (not specified) Spartanburg County SC Property Tax (not specified) (not specified) $2,314,220 $1,990,725 $323,495 (none) 12525 South Carolina SC Spartanburg County School District 3 School district 2018 Tax Abatement General Economic Development (not specified) Spartanburg County SC Property Tax (not specified) (not specified) $2,480,000 $0 $2,480,000 (none) 12526 South Carolina SC Spartanburg County School District 4 School district 2018 Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC) General 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) $347,147 $0 $347,147 (none) 12527 South Carolina SC Spartanburg County School District 5 School district 2018 FILOT/SSRC/Infrastructure Program General Economic Development (not specified) Spartanburg County SC Property Tax (not specified) (not specified) $29,744,024 $13,223,571 $16,520,453 (none) 12528 South Carolina SC Spartanburg County School District 6 School district 2018 Debt Service Fund Reduction from FILOT/Special Source Rev Credit General Economic Development (not specified) Spartanburg County SC Property Tax (not specified) (not specified) $6,818,186 $3,505,262 $3,312,924 (none) 12529 South Carolina SC Spartanburg County School District 7 School district 2018 FILOT/SSRC/Infrastructure Program General Economic Development (not specified) Spartanburg County SC Property Tax (not specified) (not specified) $3,933,331 $2,084,910 $1,848,421 (none) 12530 South Carolina SC Sumter School District School district 2018 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) $6,000,000 $0 $6,000,000 (none) 12531 South Carolina SC Union County School District School district 2018 Tax Abatement General Economic Development (not specified) Union County SC Property Tax (not specified) (not specified) $1,715,547 $0 $1,715,547 (none) 12532 South Carolina SC Williamsburg County School District School district 2018 (not specified) (not specified) (not specified) Williamsburg County Property Tax (not specified) (not specified) $1,366,370 $0 $1,366,370 (none) 12533 South Carolina SC York School District 1 School district 2018 Tax Abatement General Economic Development (not specified) York County SC Property Tax (not specified) (not specified) $543,937 $0 $543,937 (none) 12534 South Dakota SD Brookings County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Elkton, SD Property Tax Tax Increment Financing (TIF) (not specified) $9,824 $0 $9,824 (none) https://www.brookingscountysd.gov/415/Audits 12955 South Dakota SD Brookings County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Volga, SD Property Tax Tax Increment Financing (TIF) (not specified) $34,513 $0 $34,513 (none) https://www.brookingscountysd.gov/415/Audits 12956 South Dakota SD Brookings County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brookings, SD Property Tax Tax Increment Financing (TIF) (not specified) $364,438 $0 $364,438 (none) https://www.brookingscountysd.gov/415/Audits 12957 South Dakota SD Brown County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brown County Property Tax Tax Increment Financing (TIF) (not specified) $171,974 $0 $171,974 (none) https://www.brown.sd.us/department/auditor/reports 12958 South Dakota SD Brown County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Aberdeen, SD Property Tax Tax Increment Financing (TIF) (not specified) $285,428 $0 $285,428 (none) https://www.brown.sd.us/department/auditor/reports 12959 South Dakota SD City of Aberdeen Municipality 2018 TIF - Pay-As-You Go General Economic Development South Dakota Codified Law Section 11-9 Aberdeen Property Tax Tax Increment Financing (TIF) (not specified) $517,286 $0 $517,286 (none) https://www.aberdeen.sd.us/Archive.aspx?AMID=36 12960 South Dakota SD City of Aberdeen Municipality 2018 Sales Tax Refund Program General Economic Development SDCL 10-52-10 Aberdeen Sales Tax Tax Refund (not specified) $867,017 $0 $867,017 (none) https://www.aberdeen.sd.us/Archive.aspx?AMID=36 12961 South Dakota SD City of Brookings Municipality 2018 Various Sales Tax Abatements General Economic Development South Dakota Codified Law 10‐52A‐2 Brookings Sales Tax Refund (not specified) $71,569 $0 $71,569 (none) https://cityofbrookings-sd.gov/202/Annual-Comprehensive-Financial-Reports 12962 South Dakota SD City of Rapid City Municipality 2018 Cabela's Business attraction/retention SDCL 11-9 Rapid City Property Tax Tax Abatement (not specified) $1,270,616 $0 $1,270,616 (none) https://www.rcgov.org/departments/finance/audits-3592.html 12963 South Dakota SD City of Rapid City Municipality 2018 Saint Joseph Street Student Housing Housing SDCL 11-9 Rapid City Property Tax Tax Abatement (not specified) $45,485 $0 $45,485 (none) https://www.rcgov.org/departments/finance/audits-3592.html 12964 South Dakota SD City of Sioux Falls Municipality 2018 Tax Increment Financing General Economic Development South Dakota Codified Laws Section 11-9 Sioux Falls Property Tax Tax Increment Financing (TIF) (not specified) $2,285,471 $0 $2,285,471 Incomplete Abatement Disclosure 12965 South Dakota SD Lead-Deadwood School District 40-1 School district 2018 Tax Increment Financing (TIF) Districts General Economic Development (TIF) South Dakota Codified Law (SDCL) section 11-9 Municipality of Deadwood, South Dakota Property Tax Tax diversion (no provisions for recapture) $388,931 $0 $388,931 (none) 12966 South Dakota SD Lincoln County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Lincoln County Property Tax Tax Increment Financing (TIF) (not specified) $12,084 $0 $12,084 (none) https://www.lincolncountysd.org/248/Budget-Finances 12967 South Dakota SD Lincoln County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Harriburg, South Dakota Property Tax Tax Increment Financing (TIF) (not specified) $36,043 $0 $36,043 (none) https://www.lincolncountysd.org/248/Budget-Finances 12968 South Dakota SD Minnehaha County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Minnehaha County Property Tax Tax Increment Financing (TIF) (not specified) $41,781 $0 $41,781 (none) 12969 South Dakota SD Minnehaha County County 2018 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) $12,675 $0 $12,675 (none) 12970 South Dakota SD Minnehaha County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brandon, SD Property Tax Tax Increment Financing (TIF) (not specified) $52,184 $0 $52,184 (none) 12971 South Dakota SD Minnehaha County County 2018 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) $455,663 $0 $455,663 (none) 12972 South Dakota SD Pennington County County 2018 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Keystone, SD Property Tax Tax Increment Financing (TIF) (not specified) $21,139 $0 $21,139 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 12973 South Dakota SD Pennington County County 2018 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) $318,759 $0 $318,759 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 12974 South Dakota SD Pennington County County 2018 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) $2,297,096 $0 $2,297,096 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 12975 South Dakota SD Sioux Falls School District 49-5 School district 2018 Various Business Incentives General Economic Development (not specified) Cities and Counties within Sioux Falls School District, South Dakota Property Tax (not specified) (not specified) $69,000 $0 $69,000 (none) https://www.sf.k12.sd.us/page/budget 12976 South Dakota SD South Dakota State 2018 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). $10,736,062 $0 $10,736,062 (none) 12977 South Dakota SD Yankton School District 63-3 School district 2018 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Yankton, South Dakota Property Tax (not specified) (not specified) $32,126 $0 $32,126 (none) 12978 Tennessee TN City of Chattanooga Municipality 2018 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) $173,152 $0 $173,152 (none) https://chattanooga.gov/finance/finance-division/acfr 13086 Tennessee TN City of Chattanooga Municipality 2018 Commercial and Industrial Development General Economic Development (not specified) Chattanooga, Tennessee Property Tax Payment In Lieu of Taxes (PILOT) Yes $13,868,559 $0 $13,868,559 (none) https://chattanooga.gov/finance/finance-division/acfr 13087 Tennessee TN City of Clarksville Municipality 2018 Community Development Agreements Affordable Housing Various Clarksville, Tennessee Real and Personal Property Tax Payment In Lieu of Taxes (PILOT) (no provisions for recapture) $59,392 $0 $59,392 (none) https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports 13088 Tennessee TN City of Clarksville Municipality 2018 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) $52,256 $0 $52,256 (none) https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports 13089 Tennessee TN City of Clarksville Municipality 2018 Economic Development: Commercial and Industrial Development 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 Payment In Lieu of Taxes (PILOT) (no provisions for recapture) $63,185 $0 $63,185 (none) https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports 13090 Tennessee TN City of Knoxville Municipality 2018 Knoxville Community Development Corporation Affordable Housing Tennessee Code Annotated Section 7-53-101 Knoxville Property Tax Tax Increment Financing (TIF) (not specified) $1,975,967 $0 $1,975,967 Includes 29 TIF agreements 13091 Tennessee TN City of Knoxville Municipality 2018 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 $2,992,428 $0 $2,992,428 Includes 33 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. 13092 Tennessee TN City of Memphis Municipality 2018 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) $2,557,000 $0 $2,557,000 (none) 13093 Tennessee TN City of Memphis Municipality 2018 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) $10,237,000 $0 $10,237,000 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 13094 Tennessee TN City of Memphis Municipality 2018 Downtown Memphis Commission: PILOT Real estate development (commercial) 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) $3,949,000 $0 $3,949,000 (none) 13095 Tennessee TN City of Nashville and Davidson County City/County 2018 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) $6,605,724 $0 $6,605,724 See CAFR for company specific details https://www.nashville.gov/departments/finance/accounting/comprehensive-financial-reports 13096 Tennessee TN Hamilton County County 2018 Housing Development Affordable Housing Tennessee Code Annotated Section 7-53-102 Hamilton County Property Tax Payment In Lieu of Taxes (PILOT) Yes $284,581 $0 $284,581 (none) https://www.hamiltontn.gov/Department_Accounting.aspx 13097 Tennessee TN Hamilton County County 2018 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) $90,285 $0 $90,285 (none) https://www.hamiltontn.gov/Department_Accounting.aspx 13098 Tennessee TN Hamilton County County 2018 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 $11,059,446 $0 $11,059,446 (none) https://www.hamiltontn.gov/Department_Accounting.aspx 13099 Tennessee TN Knox County County 2018 Economic Development: Tax Increment Financing General Economic Development Tennessee Code Annotated Section 7-53-101 Knox County Property Tax Tax Increment Financing (TIF) Yes $1,706,860 $0 $1,706,860 Includes 27 TIF agreements https://www.knoxcounty.org/finance/annual_reports.php 13100 Tennessee TN Knox County County 2018 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 $3,879,243 $0 $3,879,243 Includes 42 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 13101 Tennessee TN Shelby County County 2018 Finance Corporation Tax Abatements Construction/rehabilitation Tennessee Code Annotated Section 7-53-102; 48-101-312 Shelby County, Tennessee Property Tax Payment In Lieu of Taxes (PILOT) (no provisions for recapture) $10,350,591 $0 $10,350,591 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13102 Tennessee TN Shelby County County 2018 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) $21,507,569 $0 $21,507,569 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13103 Tennessee TN Shelby County County 2018 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) $4,943,259 $0 $4,943,259 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13104 Tennessee TN Shelby County County 2018 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) $167,018 $0 $167,018 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13105 Tennessee TN Shelby County County 2018 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) $231,245 $0 $231,245 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13106 Tennessee TN Shelby County County 2018 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) $453,426 $0 $453,426 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13107 Tennessee TN Shelby County County 2018 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) $1,238,645 $0 $1,238,645 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13108 Tennessee TN Shelby County County 2018 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) $3,242,536 $0 $3,242,536 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13109 Tennessee TN Tennessee State 2018 Community Investment Program Affordable Housing TCA 67-4-2109 State of Tennessee Franchise Tax; Excise Tax Tax Credit (not specified) $20,848,000 $0 $20,848,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13110 Tennessee TN Tennessee State 2018 Headquarters and Other Qualified Facilities Program Business attraction/retention/expansion TCA 67-6-224 and TCA 67-6-232 State of Tennessee Sales and Use Tax Tax Credit TCA 67-6-224 and TCA 67-6-232 provide clawback provisions if the qualified facility does not maintain the required fulltime staff positions, or is not utilized as a headquarters facility or facility to support an emerging industry or a major cultural attraction for a period of at least ten (10) years. $2,850,000 $0 $2,850,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13111 Tennessee TN Tennessee State 2018 Job Creation Program Job Creation/Retention TCA 67-4-2109 State of Tennessee Franchise Tax; Excise Tax Tax Credit (not specified) $71,051,000 $0 $71,051,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13112 Tennessee TN Tennessee State 2018 Industrial Machinery Program Manufacturing development TCA 67-4-2009 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. $41,342,000 $0 $41,342,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13113 Texas TX Bexar County County 2018 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. $2,054,563 $0 $2,054,563 CAFR provided breakdown by unnamed recipients. 13329 Texas TX City of Arlington Municipality 2018 Tax Abatement - Recruitment Business attraction/retention/expansion Chapter 312 of the Texas Tax Code; City‚Äôs Policy Statement for Tax Abatement; VTCA Local Government Code Chapter 380; City‚Äôs Chapter 380 Economic Development Programs Policies and Procedures City of Arlington Property Tax; Sales Tax; Hotel Occupancy Tax (not specified) the agreement enters a breach status, and the City provides a 30-60-day cure period. If the recipient fails to cure the breach, the City may terminate the abatement agreement and recapture any taxes abated per the terms of the agreement $198,372 $0 $198,372 (none) 13330 Texas TX City of Arlington Municipality 2018 Tax Abatement - Retention Business attraction/retention/expansion Chapter 312 of the Texas Tax Code; City‚Äôs Policy Statement for Tax Abatement; VTCA Local Government Code Chapter 380; City‚Äôs Chapter 380 Economic Development Programs Policies and Procedures City of Arlington Property Tax; Sales Tax; Hotel Occupancy Tax (not specified) the agreement enters a breach status, and the City provides a 30-60-day cure period. If the recipient fails to cure the breach, the City may terminate the abatement agreement and recapture any taxes abated per the terms of the agreement $3,895,735 $0 $3,895,735 (none) 13331 Texas TX City of Arlington Municipality 2018 Tax Abatement - Development and Redevelopment General Economic Development Chapter 312 of the Texas Tax Code; City‚Äôs Policy Statement for Tax Abatement; VTCA Local Government Code Chapter 380; City‚Äôs Chapter 380 Economic Development Programs Policies and Procedures City of Arlington Property Tax; Sales Tax; Hotel Occupancy Tax (not specified) the agreement enters a breach status, and the City provides a 30-60-day cure period. If the recipient fails to cure the breach, the City may terminate the abatement agreement and recapture any taxes abated per the terms of the agreement $103,767 $0 $103,767 (none) 13332 Texas TX City of Austin Municipality 2018 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) $10,200,000 $0 $10,200,000 (none) https://www.austintexas.gov/service/current-annual-comprehensive-financial-report 13333 Texas TX City of Corpus Christi Municipality 2018 Chapter 380 Economic Development Incentive Agreements General Economic Development Article III, Section 52-z of the Texas Constitution; Chapter 380 of the Texas Local Government Code (Chapter 380) City of Corpus Christi Property Tax; Sales Tax; Hotel Occupancy Tax (not specified) (not specified) $1,259,199 $0 $1,259,199 (none) 13334 Texas TX City of Corpus Christi Municipality 2018 Property Tax Abatements Job Creation/Retention Chapter 312 of the Texas Tax Code City of Corpus Christi Property Tax (not specified) (not specified) $182,336 $0 $182,336 (none) 13335 Texas TX City of Dallas Municipality 2018 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) $1,534,000 $0 $1,534,000 (none) https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx 13336 Texas TX City of Dallas Municipality 2018 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. $30,039,000 $0 $30,039,000 Receipients available in CAFR https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx 13337 Texas TX City of Dallas Municipality 2018 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. $9,734,000 $0 $9,734,000 (none) https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx 13338 Texas TX City of El Paso Municipality 2018 Multi-Family 380 Agreements Affordable Housing Chapter 380 of the Texas Local Government Code City of El Paso Property Tax (not specified) (N/A - performance-based) $537,293 $0 $537,293 (none) 13339 Texas TX City of El Paso Municipality 2018 Infill Development Incentive Agreements Construction/rehabilitation Chapter 380 of the Texas Local Government Code; State of Texas Property Redevelopment and Tax Abatement Act, Chapter 312 of the Texas Tax Code City of El Paso Construction Sales and Use Tax (not specified) Agreement termination; recapture; penalty payments $33,726 $0 $33,726 (none) 13340 Texas TX City of El Paso Municipality 2018 Sustainable City Center Incentives General Economic Development Subsection 20.10.280(C) of the City Code City of El Paso Property Tax; Retail Sales and Use Tax (not specified) Agreement termination; recapture; penalty payments $36,526 $0 $36,526 already sunset 13341 Texas TX City of El Paso Municipality 2018 Tax Abatement 380 Agreements General Economic Development Chapter 380 of the Texas Local Government Code City of El Paso Property Tax; Sales and Use Tax; Hotel Occupancy Tax; Grants (not specified) (not specified) $4,715,528 $0 $4,715,528 Receipients available in CAFR 13342 Texas TX City of El Paso Municipality 2018 Impact Fund 380 Agreements Job Creation/Retention Chapter 380 of the Texas Local Government Code; Section 213.002 of the Texas Local Government Code). City of El Paso Fund (not specified) (not specified) $4,042,002 $0 $4,042,002 (none) 13343 Texas TX City of Fort Worth Municipality 2018 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 (not specified) Agreement termination $15,851,360 $0 $15,851,360 (none) 13344 Texas TX City of Fort Worth Municipality 2018 Neighborhood Empowerment Zones (EZ) General Economic Development (EZ) Chapter 378 of the Texas Local Government Code City of Fort Worth Property Tax (not specified) Agreement termination $228,199 $0 $228,199 (none) 13345 Texas TX City of Fort Worth Municipality 2018 Tax Abatement Agreements Residential tax relief Chapter 312 of the Texas Tax Code City of Fort Worth Real Property Tax; Business Personal Property Tax (not specified) Agreement termination $1,661,822 $0 $1,661,822 (none) 13346 Texas TX City of Garland Municipality 2018 Tax Rebate - Chapter 380 General Economic Development Chapter 380 of the Texas Local Government Code City of Garland Property Tax Tax; Business Personal Property Tax; Sales Tax (not specified) Agreement termination; repayment $1,816,761 $0 $1,816,761 15 active agreements 13347 Texas TX City of Houston Municipality 2018 Chapter 312 General Economic Development Property Redevelopment and Tax Abatement Act, Chapter 312 Houston, Texas Property Tax (not specified) (not specified) $1,214,427 $0 $1,214,427 (none) https://www.houstontx.gov/controller/acfr.html 13348 Texas TX City of Houston Municipality 2018 Tax Increm Reinvest Zone (TIRZ) General Economic Development Property Redevelopment and Tax Abatement Act, Chapter 312 Houston, Texas Property Tax Tax diversion (not specified) $139,600,000 $0 $139,600,000 (none) https://www.houstontx.gov/controller/acfr.html 13349 Texas TX City of Irving Municipality 2018 General Economic Development - Chapter 380 General Economic Development Chapter 380 of the Texas Local Government Code City of Irving Property Tax; Sales Tax (not specified) (not specified) $9,840,169 $0 $9,840,169 (none) 13350 Texas TX City of Irving Municipality 2018 Tax Abatement - Chapter 312 Residential tax relief Chapter 312 of the Texas Tax Code City of Irving Property Tax (not specified) (not specified) $68,260 $0 $68,260 (none) 13351 Texas TX City of Plano Municipality 2018 Economic Development General Economic Development Chapter 380 of the Texas Local Government Code City of Plano Property Tax (not specified) (not specified) $12,622,684 $0 $12,622,684 (none) 13352 Texas TX City of Plano Municipality 2018 Tax Increment Financing (TIF) General Economic Development (TIF) Chapter 311 of the State of Texas Code City of Plano Property Tax - TIF (not specified) (N/A - TIF) $3,443,743 $0 $3,443,743 (none) 13353 Texas TX City of Plano Municipality 2018 Tax Abatements Residential tax relief Chapter 312 of the Texas Tax Code City of Plano Real Property Tax; Business Personal Property Tax (not specified) (not specified) $1,983,698 $0 $1,983,698 (none) 13354 Texas TX City of San Antonio Municipality 2018 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 $1,039,000 $0 $1,039,000 (none) https://www.sanantonio.gov/Finance/bfi/annual-report 13355 Texas TX City of San Antonio Municipality 2018 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 $4,665,000 $0 $4,665,000 (none) https://www.sanantonio.gov/Finance/bfi/annual-report 13356 Texas TX City of San Antonio Municipality 2018 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) $780,000 $0 $780,000 (none) https://www.sanantonio.gov/Finance/bfi/annual-report 13357 Texas TX City of San Antonio Municipality 2018 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) $1,346,000 $0 $1,346,000 (none) https://www.sanantonio.gov/Finance/bfi/annual-report 13358 Texas TX Collin County County 2018 Various tax abatement agreements Business attraction/retention/expansion Section 312 of the State of Texas Tax Code Collin County, Texas Property Tax Tax Abatement no provisions for recapture $1,194,618 $0 $1,194,618 23 businesses listed in CAFR 13359 Texas TX Dallas County County 2018 Historic Preservation Projects Job Creation/Retention (not specified) Dallas County, Texas Property Tax Tax Abatement (not specified) $201,000 $0 $201,000 (none) https://www.dallascounty.org/departments/auditor/acfr.php 13360 Texas TX Dallas County County 2018 Housing Projects Job Creation/Retention (not specified) Dallas County, Texas Property Tax Tax Abatement (not specified) $240,000 $0 $240,000 (none) https://www.dallascounty.org/departments/auditor/acfr.php 13361 Texas TX Dallas County County 2018 Economic Development Projects Job Creation/Retention (not specified) Dallas County, Texas Property Tax Tax Abatement (not specified) $489,000 $0 $489,000 (none) https://www.dallascounty.org/departments/auditor/acfr.php 13362 Texas TX El Paso County County 2018 Chapter 381 Agreements General Economic Development Texas Local Government Code, Chapter 381 El Paso County, Texas Property Tax; Sales, Use, or Occupational Taxes Tax Rebate If a project is not completed as specified, or the terms of the agreement are not met, the County has the right to cancel or amend agreements, recapture any rebated or exempted taxes, and assess penalty payments for the amounts previously secured by County liens against the property and all previously waived fees and abated/rebated taxes shall become due to the County. $1,795,639 $0 $1,795,639 Recipients above a threshold are listed in CAFR 13363 Texas TX El Paso County County 2018 Agreement with Hotel Don Quixote (not specified) (not specified) City of El Paso, Texas Property Tax Tax Abatement (not specified) $53,487 $0 $53,487 (none) 13364 Texas TX Fort Bend County County 2018 Chapter 312 Agreements Job Creation/Retention Texas Property Code Chapter 312 Fort Bend County, Texas Property Tax Tax Abatement Any abatement agreement may be terminated and all taxes previously abated by virtue of the agreement will be recaptured and paid within thirty (30) days of the termination in the event that the company or individual violates the agreement. $1,572,974 $0 $1,572,974 (none) 13365 Texas TX Harris County County 2018 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 $178,521 $0 $178,521 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 13366 Texas TX Hidalgo County County 2018 Chapter 311 Tax Increment Reinvestment Zone (TIRZ); Chapter 312 Tax abatement agreements; Chapter 381 agreements General Economic Development Tax Code Chapter 311, Tax Code Chapter 312, and Local Government Code Chapter 381 Hidalgo County, Texas Property Tax Tax Abatement (not specified) $5,439,131 $0 $5,439,131 (none) 13367 Texas TX Katy Independent School District School district 2018 Foreign Trade Zone Exemption General Economic Development Federal Law at 19 USC 81 O (e) Katy Independent School District Property Tax Tax Tax Exemption (not specified) $186,283 $63,454 $122,829 CAFR does not disclose the amount of state funding that is to be provided. 13368 Texas TX Montgomery County County 2018 Chapter 312 Agreements Job Creation/Retention Texas Tax Code, Title 3. Subtitle B, Chapter 312 Montgomery County, Texas Property Tax Tax abatements (not specified) $2,276,553 $0 $2,276,553 Including 20 entities 13369 Texas TX Port Arthur Independent School District School district 2018 Chapter 313 General Economic Development (not specified) Port Arthur Indep School District Property Tax (not specified) (not specified) $44,452,984 $0 $44,452,984 (none) 13370 Texas TX Tarrant County County 2018 Mixed Use 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 Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria. $63,000 $0 $63,000 $23,000 for hospital district 13371 Texas TX Tarrant County County 2018 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) $111,000 $0 $111,000 $53,000 for hospital district 13372 Texas TX Tarrant County County 2018 Retail 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. $135,000 $0 $135,000 $58,000 for hospital district 13373 Texas TX Tarrant County County 2018 Convention Center Hotel 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. $158,000 $0 $158,000 (none) 13374 Texas TX Tarrant County County 2018 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. $572,000 $0 $572,000 $169,000 for hospital district 13375 Texas TX Tarrant County County 2018 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. $1,175,000 $0 $1,175,000 $563,000 for hospital district 13376 Texas TX Texas State 2018 Agricultural and Timber Programs: Timber Products Agricultural development Texas Tax Code Section 151.3162 State of Texas Sales and Use Tax Tax Exemption (no provisions for recapture) $31,600,000 $0 $31,600,000 (none) 13377 Texas TX Texas State 2018 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 (no provisions for recapture) $33,795,000 $0 $33,795,000 (none) 13378 Texas TX Texas State 2018 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 (no provisions for recapture) $117,000,000 $0 $117,000,000 (none) 13379 Texas TX Texas State 2018 Agricultural and Timber Programs: Agircultural Products Not Covered by Blanket Exemptions Agricultural development Texas Tax Code Section 151.316 State of Texas Sales and Use Tax Tax Exemption (no provisions for recapture) $553,500,000 $0 $553,500,000 (none) 13380 Texas TX Texas State 2018 Texas Enterprise Zone (EZ) Programs General Economic Development (EZ) Texas Tax Code Section 151.429 State of Texas Sales and Use Tax; Hotel Occupancy Tax Tax refund/rebate 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 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. No provisions for recapture for hotels. $50,861,000 $0 $50,861,000 (none) 13381 Texas TX Texas State 2018 Certified Rehabilitation Certified Historic Structures Credit Historic Preservation Texas Tax Code Section 171.904-171.909 State of Texas Franchise Tax Tax Credit (no provisions for recapture) $95,263,000 $0 $95,263,000 (none) 13382 Texas TX Texas State 2018 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. $152,100,000 $0 $152,100,000 (none) 13383 Texas TX Texas State 2018 Research and Development Tax Credit Program (Credits) Research and development Texas Tax Code Section 171.654 State of Texas Franchise Tax Tax Credit (no provisions for recapture) $203,374,000 $0 $203,374,000 (none) 13384 Texas TX Texas State 2018 Texas Data Center Program Exemption Technology (data center) Texas Tax Code Section 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 taxfree purchases made under the qualified data center exemption. $83,683,000 $0 $83,683,000 (none) 13385 Texas TX Travis County County 2018 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 Abatement (not specified) $367,820 $0 $367,820 (none) https://financialtransparency.traviscountytx.gov/FinancialDocuments 13386 Texas TX Travis County County 2018 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) $7,559,168 $0 $7,559,168 (none) https://financialtransparency.traviscountytx.gov/FinancialDocuments 13387 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Brigham City Redevelopment Agency, Utah Property Tax Tax diversion (not specified) $54,505 $0 $54,505 (none) 13799 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Tremonton Community Development Agency, Utah Property Tax Tax diversion (not specified) $55,070 $0 $55,070 (none) 13800 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Box Elder County Redevelopment Agency, Utah Property Tax Tax diversion (not specified) $126,072 $0 $126,072 (none) 13801 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Brigham City Community Development Agency, Utah Property Tax Tax diversion (not specified) $254,841 $0 $254,841 (none) 13802 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Brigham City Economic Development Agency, Utah Property Tax Tax diversion (not specified) $311,062 $0 $311,062 (none) 13803 Utah UT Box Elder School District School district 2018 Pass-through Tax (Charter School Levy) General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 State of Utah Property Tax Tax diversion (not specified) $349,980 $0 $349,980 (none) 13804 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Tremonton Economic Development Agency, Utah Property Tax Tax diversion (not specified) $812,731 $0 $812,731 (none) 13805 Utah UT Box Elder School District School district 2018 Pass-through Tax General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Box Elder County Economic Development Agency, Utah Property Tax Tax diversion (not specified) $2,158,117 $0 $2,158,117 (none) 13806 Utah UT Davis County County 2018 Tax Increment Financing (TIF) General Economic Development UCA 17C Various, see 2020 CAFR Property Tax Tax Abatement (not specified) $2,397,080 $0 $2,397,080 See CAFR for agency-level breakdown https://www.daviscountyutah.gov/clerk-auditor/tax-audit-and-finance 13807 Utah UT Utah State 2018 New Markets Tax Credit Program Community development Utah Code Section 63N-2-603 State of Utah (not specified) Tax Credit The credit may be recaptured in the following situations: (1) If any amount of the federal Tax Credit available is recaptured; (2) If the QCDE redeems or makes principal repayment of a qualified equity investment before the seventh anniversary of the issuance of the qualified equity investment; (3) If the community development entity fails to invest at least 85 percent of the purchase price of the qualified equity investment in qualified low-income community investments in Utah within one year of the issuance of the qualified equity investment and fails to maintain the required investment in Utah until the last credit allowance date; and (4) If the QCDE violates the provisions of sections 63N-2-607 or 609 of the Utah Code. $6,000,000 $0 $6,000,000 (none) 13808 Utah UT Utah State 2018 Motion Picture Incentive Program Film, TV, and/or media Utah Code Section 63N-8-104 State of Utah (not specified) Tax Credit (no provisions for recapture) $15,647,000 $0 $15,647,000 (none) 13809 Utah UT Utah State 2018 Economic Development Tax Increment Financing (EDTIF) General Economic Development (TIF) Utah Code Section 63N-2-1 State of Utah (not specified) Tax Credit If a business entity should fail to meet its obligations or has received more EDTIF refundable Tax Credits than it is entitled to, the business entity is required to return the excess amount abated; and any future claim for credit may be denied and the contract nullified. $21,751,000 $0 $21,751,000 (none) 13810 Vermont VT Essex Junion Municipality 2018 Tax Abatement Program Recreational Purposes (not specified) Essex Junction Property Tax Tax Abatement (not specified) $2,001 $0 $2,001 (none) 13853 Vermont VT Vermont State 2018 Agricultural and Managed Forest Land Use Program Agricultural development 32 V.S.A. 3756 State of Vermont Education Property Tax Reduction of assessed value Once enrolled in the program land is subject to a lien, if this land is ever developed or removed from the program, the owner at the time of development must pay a land use change tax of 10% tax on the full fair market value of the changed land determined without regard to the use value appraisal. $45,360,286 $0 $45,360,286 (none) https://auditor.vermont.gov/reports/audit/financial 13854 Vermont VT Vermont State 2018 Vermont Affordable Housing Tax Credit Affordable Housing 32 V.S.A. 5930u State of Vermont Personal Income Tax; Corporate Income Tax; Bank Franchise Tax; Insurance Premium Tax Tax Credit (no provisions for recapture) $4,110,970 $0 $4,110,970 (none) https://auditor.vermont.gov/reports/audit/financial 13855 Vermont VT Vermont State 2018 Vermont Employment Growth Incentive Business attraction/retention/expansion 32 V.S.A. 3330Criteria State of Vermont Personal Income Tax Tax refund For three years from the last day of the utilization period if the business experiences a 90% or greater reduction in base employment, or if the business fails to file required claim forms. In addition, if the business fails to meet its capital investment performance requirements by the end of the award period the abatements paid may be recaptured. $3,608,848 $0 $3,608,848 (none) https://auditor.vermont.gov/reports/audit/financial 13856 Vermont VT Vermont State 2018 Vermont Downtown and Village Center Tax Credit Program Historic Preservation 32 V.S.A. 5930cc State of Vermont Personal Income Tax; Corporate Income Tax; Bank Franchise Tax; Insurance Premium Tax Tax Credit If, within five years after completion of the qualified project the applicant shall be liable for a recapture penalty in an amount equal to the total Tax Credit claimed if the Vermont Downtown Development Board finds that any work performed on the qualified project is inconsistent with the approved application; or the applicant knowingly failed to supply any information, or supplied incorrect or untrue information or failed to comply with any award condition; or in the case of the Historic Rehabilitation Tax Credit, the National Park Service revokes certification for unapproved alterations or for work not done as described in the Historic Preservation certification application. $1,075,684 $0 $1,075,684 (none) https://auditor.vermont.gov/reports/audit/financial 13857 Vermont VT Vermont State 2018 Downtown Sales Tax Reallocation Credit Construction/rehabilitation 32 V.S.A. 9819 State of Vermont Sales tax Tax refund (no provisions for recapture) $204,567 $0 $204,567 (none) https://auditor.vermont.gov/reports/audit/financial 13858 Virginia VA Chesterfield County County 2018 TIF - Tax Increment Financing General Economic Development (not specified) Chesterfield County Sales Tax (not specified) (not specified) $840,012 $0 $840,012 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 13975 Virginia VA Chesterfield County County 2018 Rehabilition of Commercial Property General Economic Development (not specified) Chesterfield County Property Tax (not specified) (no provisions for recapture) $275,303 $0 $275,303 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 13976 Virginia VA Chesterfield County County 2018 Technology Zones General Economic Development (not specified) Chesterfield County Machinery and Tools Tax (not specified) (not specified) $219,071 $0 $219,071 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 13977 Virginia VA Chesterfield County County 2018 Technology Zones General Economic Development (not specified) Chesterfield County Business License Tax (not specified) (not specified) $174,319 $0 $174,319 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 13978 Virginia VA Chesterfield County County 2018 Sports Tourism and Public Entertainment & Recreation General Economic Development (not specified) Chesterfield County Property Tax (not specified) (not specified) $110,986 $0 $110,986 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 13979 Virginia VA City of Newport News Municipality 2018 Expansion/Relocation Cost Reduction General Economic Development (not specified) City of Newport News (not specified) (not specified) (not specified) $1,427,908 $0 $1,427,908 (none) https://www.nnva.gov/458/Accounting 13980 Virginia VA City of Newport News Municipality 2018 Local Tourism Zone General Economic Development (not specified) City of Newport News Food and Beverage Tax (not specified) (not specified) $103,592 $0 $103,592 (none) https://www.nnva.gov/458/Accounting 13981 Virginia VA City of Norfolk Municipality 2018 Tax Increment Financing (TIF) (not specified) (not specified) Norfolk Property Tax (not specified) (not specified) $5,266,000 $0 $5,266,000 (none) 13982 Virginia VA City of Norfolk Municipality 2018 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). $2,448,701 $0 $2,448,701 (none) 13983 Virginia VA City of Norfolk Municipality 2018 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). $1,858,476 $0 $1,858,476 (none) 13984 Virginia VA City of Norfolk Municipality 2018 New Business License Incentive Program General Economic Development Norfolk Code 24-25.9 and 24-25.2 City of Norfolk Business License Tax Reduction If the business estimates its gross receipts will exceed $1 million, but the actual gross receipts are less than $1 million, the benefits of the program are not available unless the business completes the qualification process. Likewise, if the qualifying business estimated less than $1 million and the actual gross receipts were more than $1 million the business is responsible for the entire tax amount and will be removed from the program. $12,424 $0 $12,424 (none) 13985 Virginia VA City of Norfolk Municipality 2018 Local Utility Tax Relief General Economic Development Norfolk Code 45.5-5 City of Norfolk Utility Tax Reduction No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). $2,725 $0 $2,725 (none) 13986 Virginia VA City of Virginia Beach Municipality 2018 Tourism Development Financing Program (TDFP) - Cavalier Tourism development VA Code 58.1-3851.1; City Code Chapter 35.4 Virginia Beach Real Estate Tax (not specified) (not specified) $1,137,383 $0 $1,137,383 (none) 13987 Virginia VA City of Virginia Beach Municipality 2018 Business License Incentive Program General Economic Development City Code Chapter 18.202-208 Virginia Beach Business License Tax Tax Exemption (not specified) $319,900 $0 $319,900 (none) 13988 Virginia VA City of Virginia Beach Municipality 2018 PPP- Field House General Economic Development (not specified) Virginia Beach Real Estate Tax Tax Rebate (not specified) $143,514 $0 $143,514 (none) 13989 Virginia VA City of Virginia Beach Municipality 2018 PPP - 25th St Parking Garage and iFly General Economic Development (not specified) Virginia Beach Admissions Tax Tax Rebate (not specified) $87,353 $0 $87,353 (none) 13990 Virginia VA City of Virginia Beach Municipality 2018 Yes Oceana APZ-1 Incentives Business attraction/retention/expansion VA Code 58.1-3220.1 and 58.3221; Ordinance No. 2786, 9-23-03; Ordinance No. 2932, 3-28-06; VB Code 35-72.1,35,2-11 Virginia Beach Real Estate Tax; Business License Tax and Fees Tax Rebate (not specified) $43,598 $0 $43,598 (none) 13991 Virginia VA City of Virginia Beach Municipality 2018 Tourism Development Financing Program (TDFP) - Cavalier Tourism development VA Code 58.1-3851.1; City Code Chapter 35.4 Virginia Beach Sales Tax (not specified) (not specified) $17,873 $0 $17,873 (none) 13992 Virginia VA Henrico County County 2018 Partial Real Estate Tax Credit program General Economic Development (not specified) Henrico County Property Tax Tax Credit (not specified) $154,079 $0 $154,079 (none) 13993 Virginia VA Henrico County County 2018 Residential Rehab "Reinvest" Housing (not specified) Henrico County Property Tax (not specified) (not specified) $75,038 $0 $75,038 (none) 13994 Virginia VA Virginia State 2018 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 (no provisions for recapture) $79,200,000 $0 $79,200,000 (none) https://www.doa.virginia.gov/reports/ACFReport/2021-ACFReport.shtml 13995 Virginia VA Virginia State 2018 Motion Picture Production Tax Credit Film, TV, and/or media Section 58.1-439.12:03 of the Code of Virginia State of Virginia Corporate Income Tax Tax Credit (no provisions for recapture) $6,100,000 $0 $6,100,000 (none) https://www.doa.virginia.gov/reports/ACFReport/2021-ACFReport.shtml 13996 Washington WA Arlington School District School district 2018 Native American Tax Abatement Program Indigenous protection RCW 84.36.010 Snohomish County, Washington Property Tax Tax Exemption (not specified) $98,867 $0 $98,867 (none) 14150 Washington WA Arlington School District School district 2018 Churches Non-profit Recognized Religious Denominations Tax Abatement Program Community development RCW 84.36.020 Snohomish County, Washington Real and Personal Property Tax Tax Exemption (not specified) $45,044 $0 $45,044 (none) 14151 Washington WA Arlington School District School district 2018 Tribal Lands for Government Services Tax Abatement Program Indigenous protection RCW 84.36.010 Snohomish County, Washington Property Tax Tax Exemption (not specified) $5,253 $0 $5,253 (none) 14152 Washington WA Blaine School District School district 2018 Future Nonprofit Churches, Parsonages, and Convents Tax Abatement Program (not specified) (not specified) Whatcom County, Washington (not specified) (not specified) (not specified) $19,715 $0 $19,715 (none) 14153 Washington WA Blaine School District School district 2018 Future Nonprofit Low-Income Housing Tax Abatement Program (not specified) (not specified) Whatcom County, Washington (not specified) (not specified) (not specified) $4,351 $0 $4,351 (none) 14154 Washington WA Blaine School District School district 2018 Property Used For Character Building, Benevolent, Protective or Rehabilitative Social Services, Camp Facilities, Veteran or Relief Organization Owned Property, Property of Nonprofit Organizations that Issue Debt for Student Loans or that are Guarantee Agencies Tax Abatement Program (not specified) (not specified) Whatcom County, Washington (not specified) (not specified) (not specified) $3,268 $0 $3,268 (none) 14155 Washington WA Blaine School District School district 2018 Water Distribution Property, Improvements to Benefit Fish and Wildlife, Conservation of Ecological Systems, Natural Resources, or Open Space (not specified) (not specified) Whatcom County, Washington (not specified) (not specified) (not specified) $23 $0 $23 (none) 14156 Washington WA City of Bellevue Municipality 2018 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) $1,200,000 $0 $1,200,000 (none) https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report 14157 Washington WA City of Seattle Municipality 2018 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. $21,501,000 $0 $21,501,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14158 Washington WA City of Seattle Municipality 2018 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. $696,000 $0 $696,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14159 Washington WA City of Seattle Municipality 2018 Single-family Dwelling Improvement Housing RCW 84.36.400 King County, Washington Real Property Tax Tax Exemption (not specified) $156,000 $0 $156,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14160 Washington WA City of Seattle Municipality 2018 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. $50,000 $0 $50,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14161 Washington WA City of Spokane Municipality 2018 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) $2,302,073 $0 $2,302,073 (none) https://my.spokanecity.org/opendata/documents/financial-reports/ 14162 Washington WA City of Spokane Municipality 2018 Multi-unit Urban Housing Affordable Housing chapter RCW 84.14.020 State of Washington Property Tax Property Tax Tax Exemption (no provisions for recapture) $264,274 $0 $264,274 (none) https://my.spokanecity.org/opendata/documents/financial-reports/ 14163 Washington WA City of Spokane Municipality 2018 High Unemployment County Sales & Use Tax Deferral for Manufacturing Facilities Manufacturing development RCW 82.60.030 State of Washington Property Tax Property Tax Tax Exemption (no provisions for recapture) $126,095 $0 $126,095 (none) https://my.spokanecity.org/opendata/documents/financial-reports/ 14164 Washington WA City of Tacoma Municipality 2018 Various abatements (not specified) (not specified) (not specified) (not specified) (not specified) $1,818,000 $0 $1,818,000 (none) 14165 Washington WA City of Vancouver Municipality 2018 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) $160,000 $0 $160,000 (none) https://www.cityofvancouver.us/fms/page/financial-reports 14166 Washington WA City of Vancouver Municipality 2018 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) $113,100 $0 $113,100 (none) https://www.cityofvancouver.us/fms/page/financial-reports 14167 Washington WA Clark County County 2018 Multifamily Tax Exemption Program General Economic Development RCW 84.14 City of Vancouver Property Tax Tax abatements (not specified) $49,910 $0 $49,910 (none) https://clark.wa.gov/sites/default/files/dept/files/auditor/financial-reports/CAFR-ClarkCountyWA2018.pdf 14168 Washington WA Clark County County 2018 High Unemployment County - Manufacturing Facilities General Economic Development 82.60 RCW State of Washington Sales and Use Tax Tax abatements (not specified) $13,557 $0 $13,557 (none) https://clark.wa.gov/sites/default/files/dept/files/auditor/financial-reports/CAFR-ClarkCountyWA2018.pdf 14169 Washington WA Clover Park School District School district 2018 Multi-Family Housing Tax Abatement Program Construction/rehabilitation (not specified) City of Lakewood, Washington Property Tax (not specified) (not specified) $461,775 $0 $461,775 (none) 14170 Washington WA Edmonds School District School district 2018 Multiple Unit Dwelling Exemption (not specified) (not specified) Snohomish County, Washington Property Tax (not specified) (not specified) $167,268 $0 $167,268 (none) 14171 Washington WA Fife School District School district 2018 Multiple Unit Dwelling Exemption (not specified) (not specified) Snohomish County, Washington Property Tax (not specified) (not specified) $167,268 $0 $167,268 (none) 14172 Washington WA Granite Falls School District School district 2018 DOR - Religious Activities (Churches, Synagogues, et.c) Tax Abatement Program (not specified) (not specified) Granite Falls School District No. 332, Washington Property Tax (not specified) (not specified) $29,021 $0 $29,021 (none) 14173 Washington WA Granite Falls School District School district 2018 DOR - Religious Activities (Churches, Synagogues, et.c) Tax Abatement Program (not specified) (not specified) Granite Falls School District No. 332, Washington Property Tax (not specified) (not specified) $9,898 $0 $9,898 (none) 14174 Washington WA Granite Falls School District School district 2018 Tribal Lands for Government Services Tax Abatement Program (not specified) (not specified) Granite Falls School District No. 332, Washington Property Tax (not specified) (not specified) $1,730 $0 $1,730 (none) 14175 Washington WA Granite Falls School District School district 2018 Native American Tax Abatement Program (not specified) (not specified) Granite Falls School District No. 332, Washington Property Tax (not specified) (not specified) $1,133 $0 $1,133 (none) 14176 Washington WA King County County 2018 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. $7,264,000 $0 $7,264,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14177 Washington WA King County County 2018 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. $2,471,000 $0 $2,471,000 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 14178 Washington WA King County County 2018 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. $1,352,000 $0 $1,352,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14179 Washington WA King County County 2018 Single-family Dwelling Improvement Program Property improvements RCW 84.36.400 King County, Washington Property Tax Tax Exemption (not specified) $409,000 $0 $409,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14180 Washington WA King County County 2018 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). $176,000 $0 $176,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14181 Washington WA Marysville School District School district 2018 Native American Tax Abatement Program Indigenous protection RCW 84.36.010(1) Snohomish County, Washington Property Tax Tax Exemption (not specified) $1,964,387 $0 $1,964,387 (none) 14182 Washington WA Meridian School District School district 2018 Future Nonprofit Churches, Parsonages, and Convents Tax Abatement Program (not specified) RCW 84.36.020(2) Whatcom County, Washington Property Tax (not specified) (not specified) $65,826 $0 $65,826 (none) 14183 Washington WA Meridian School District School district 2018 Future Nonprofit Low-Income Housing Tax Abatement Program (not specified) RCW 84.36.560(4) Whatcom County, Washington Property Tax (not specified) (not specified) $41,564 $0 $41,564 (none) 14184 Washington WA Meridian School District School district 2018 Schools and Colleges - Art, Scientific, and Historial Collections and Property Used to Maintain, etc. (not specified) RCW 84.36.250-260 Whatcom County, Washington Property Tax (not specified) (not specified) $28,460 $0 $28,460 (none) 14185 Washington WA Meridian School District School district 2018 Property Used For Character Building, Benevolent, Protective or Rehabilitative Social Services, Camp Facilities, Veteran or Relief Organization Owned Property, Property of Nonprofit Organizations that Issue Debt for Student Loans or that are Guarantee Age (not specified) RCW 84.36.030 Whatcom County, Washington Property Tax (not specified) (not specified) $5,879 $0 $5,879 (none) 14186 Washington WA Mount Baker School District School district 2018 Government Property Tax Abatement (not specified) RCW 84.36.010(1) Whatcom County, Washington Property Tax Tax Exemption (not specified) $7,838 $0 $7,838 provided breakdown by M&O and Bond 14187 Washington WA Mukilteo School District School district 2018 Property Owned by an Indian Tribe (not specified) RCW 84.36.020(2) Whatcom County, Washington Property Tax Tax Exemption (not specified) $23,787 $0 $23,787 (none) 14188 Washington WA Northshore School District School district 2018 Property Used For Character Building, Benevolent, Protective or Rehabilitative Social Services, Camp Facilities, Veteran or Relief Organization Owned Property, Property of Nonprofit Organizations that Issue Debt for Student Loans or that are Guarantee Age (not specified) RCW 84.36.030 Whatcom County, Washington Property Tax Tax Exemption (not specified) $13,445 $0 $13,445 (none) 14189 Washington WA Pierce County County 2018 Housing Projects (not specified) (not specified) City of Tacoma, Washington (not specified) (not specified) (not specified) $407,057 $0 $407,057 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 14190 Washington WA Pierce County County 2018 Housing Projects (not specified) (not specified) City of Lakewood, Washington (not specified) (not specified) (not specified) $37,859 $0 $37,859 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 14191 Washington WA Pierce County County 2018 Housing Projects (not specified) (not specified) City of University Place, Washington (not specified) (not specified) (not specified) $20,764 $0 $20,764 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 14192 Washington WA Pierce County County 2018 Housing Projects (not specified) (not specified) Pierce County, Washington (not specified) (not specified) (not specified) $14,016 $0 $14,016 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 14193 Washington WA Port Angeles School District School district 2018 Property for Non-profit Child Care Centers, Libraries, etc. (not specified) RCW 84.36.040 Whatcom County, Washington Property Tax Tax Exemption (not specified) $4,850 $0 $4,850 (none) 14194 Washington WA Snohomish County County 2018 Tribal Property Used for Economic Development Purposes (not specified) State RCW 84.36.010 State of Washington Property Tax Tax abatements (not specified) $327,609 $0 $327,609 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14195 Washington WA Snohomish County County 2018 Multi-Unit Urban Housing Exemption (not specified) State RCW 84.14.020 State of Washington Property Tax Tax abatements (not specified) $110,216 $0 $110,216 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14196 Washington WA Snohomish County County 2018 Local Revitalization Financing (not specified) State RCW 39.104 State of Washington Property Tax Tax abatements (not specified) $49,351 $0 $49,351 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14197 Washington WA Snohomish County County 2018 Future Nonprofit Low-Income Housing (not specified) State RCW 84.36.560 State of Washington Property Tax Tax abatements (not specified) $33,444 $0 $33,444 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14198 Washington WA Snohomish County County 2018 High Technology Sales and Use Tax Deferral (not specified) State RCW 82.63 State of Washington Sales and Use Tax Tax abatements (not specified) $20,321 $0 $20,321 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14199 Washington WA Snohomish County County 2018 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) $8,966 $0 $8,966 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14200 Washington WA Snohomish County County 2018 Non-profit Churches, Parsonages, and Convents (not specified) State RCW 84.36.020 State of Washington Property Tax Tax abatements (not specified) $432 $0 $432 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14201 Washington WA Spokane County County 2018 Senior/Disable (not specified) 82.08.975/ 82.12.975 Spokane County Sales and Use Tax Tax abatements (not specified) $1,213,000 $0 $1,213,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14202 Washington WA Spokane County County 2018 Farm and Ag (current use) (not specified) RCW 84.33.130 and RCW 84.34.010. Spokane County Property Tax Tax abatements (not specified) $1,045,000 $0 $1,045,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14203 Washington WA Spokane County County 2018 Multi-Family (not specified) 84.14 RCW Spokane County Property Tax Tax abatements (not specified) $215,000 $0 $215,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14204 Washington WA Spokane County County 2018 Multi-Unit Urban Housing Exemption (not specified) State RCW 84.14.020 State of Washington Property Tax Tax abatements (not specified) $93,000 $0 $93,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14205 Washington WA Spokane County County 2018 Historic Preservation (not specified) Chapter 84.26 RCW Spokane County Property Tax Tax abatements (not specified) $87,000 $0 $87,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14206 Washington WA Spokane County County 2018 High Unemployment County - Manufacturing Facilities Data Not Yet Retrieved 82.60 RCW State of Washington Sales and Use Tax Tax abatements (not specified) $10,000 $0 $10,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14207 Washington WA Spokane School District School district 2018 Multiple-Family Housing Property Tax Exemption (not specified) (not specified) City of Spokane, Washington Property Tax Tax Exemption (not specified) $799,393 $0 $799,393 (none) 14208 Washington WA Stanwood-Camano School District School district 2018 Native American Tax Abatement Program (not specified) (not specified) Stanwood-Camano School District No. 401 Property Tax Tax Exemption (not specified) $820,300 $0 $820,300 (none) 14209 Washington WA Sultan School District School district 2018 Native American Tax Abatement Program (not specified) (not specified) Snohomish County, Washington Property Tax (not specified) (not specified) $146 $0 $146 (none) 14210 Washington WA Tacoma School District School district 2018 Housing Projects with 5 or More Units (not specified) (not specified) City of Tacoma, Washington Property Tax (not specified) (not specified) $2,213,978 $0 $2,213,978 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. 14211 Washington WA University Place School District School district 2018 Ordinace No. 619 (not specified) Ordinance No. 619 City of University Place, Washington Property Tax Property Tax Tax Exemption (not specified) $19,624 $0 $19,624 (none) 14212 Washington WA Washington State 2018 Aerospace Incentives Technology (aviation) Revised Codes of Washington 82.04.260(11), 82.04.290(3), and 82.04.250(3); 82.08.980 and 82.12.980; 82.04.4461; 82.04.4463; 82.08.975 and 82.12.975; State of Washington Sales and Use Tax Tax Exemption; reduction of tax rate; Tax Credit (no provisions for recapture) $234,578,000 $0 $234,578,000 the amount of sales and use tax abated from the retail portion of the exemption cannot be disclosed because there are fewer than three taxpayers that received the exemption in fiscal year 2018. 14213 Washington WA Washington State 2018 High-Technology Sales and Use Tax Deferral Job Creation/Retention Revised Codes of Washington Chapter 82.63 State of Washington Sales and Use Tax Tax deferral 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. $60,833,000 $0 $60,833,000 (none) 14214 Washington WA Washington State 2018 Data Center Server Equipment and Power Infrastructure Sales and Use Tax Exemption Technology (data center) Revised Codes of Washington (RCWs) 82.08.986 and 82.12.986 State of Washington Sales and Use Tax Tax Exemption (no provisions for recapture) $29,112,000 $0 $29,112,000 (none) 14215 Washington WA Washington State 2018 Multi-Unit Urban Housing Property Tax Exemption Affordable Housing Revised Codes of Washington Chapter 84.14.020 State of Washington Property Tax Tax Exemption If the city determines that 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. $11,351,000 $0 $11,351,000 (none) 14216 Washington WA Washington State 2018 High Unemployment County Sales and Use Tax Deferral for Manufacturing Facilities Capital investment Revised Codes of Washington Chapter 82.60 State of Washington Sales and Use Tax Tax deferral Failure to meet the employment requirement causes all deferred taxes to become immediately due. $7,249,000 $0 $7,249,000 (none) 14217 Washington WA White Salmon Valley School District School district 2018 Multi-Unit Urban Housing Exemption (not specified) (not specified) Klickitat County, Washington Property Tax Tax Exemption (not specified) $1,109 $0 $1,109 (none) 14218 West Virginia WV Berkeley County Board Of Education School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development WVC 11-10-7A; WVC 31-15-17 Berkeley County, West Virginia Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,458,503 $1,404,583 $3,053,920 (none) https://www.berkeleycountyschools.org/Page/15749 14526 West Virginia WV Brooke County Board Of Education School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Brooke County, West Virginia Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $152,417 $59,000 $93,417 (none) 14527 West Virginia WV City of Morgantown Municipality 2018 Tax Increment Financing General Economic Development (not specified) Morgantown Property Tax (not specified) (not specified) $457,336 $0 $457,336 (none) https://www.morgantownwv.gov/207/Financial-Reports 14528 West Virginia WV Harrison County Board Of Education School district 2018 Agreement with ESC Harrison County Power, LLC (not specified) (not specified) Harrison County Board Of Education (not specified) (not specified) (not specified) No info on taxes abated 14529 West Virginia WV Harrison County Board Of Education School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) (not specified) Harrison County Board Of Education Property Tax (not specified) (not specified) $70,967 The agreement is with the City of Clarksburg; no info on taxes abated 14530 West Virginia WV Marshall County Board Of Education School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) 24 CFR 905.108 and 24 CFR 990.190 ofThe Housing Act of 1937 Marshall County Board Of Education Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $800,000 $36,213 $763,787 (none) 14531 West Virginia WV Mcdowell County Board Of Education School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) (not specified) McDowell County, West Virginia Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $81,554 $0 $81,554 (none) 14532 West Virginia WV Monongalia County Board Of Education School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) (not specified) Monongalia County, West Virginia Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,700,000 Amount unknown 14533 West Virginia WV Nicholas County Board Of Education School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) (not specified) Nicholas County, West Virginia Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $115,349 No info on taxes abated 14534 West Virginia WV Pleasants County Board Of Education School district 2018 Agreements with Pleasants County (not specified) (not specified) Ohio County, West Virginia Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,940,819 $1,480,500 $2,460,319 (none) 14535 West Virginia WV Pocahontas County Board Of Education School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) (not specified) Pocahontas County, West Virginia Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,751 $0 $1,751 (none) 14536 West Virginia WV Putnam County Board Of Education School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) (not specified) Putnam County, West Virginia Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,505 $27,878 $0 (none) 14537 West Virginia WV Raleigh County Board Of Education School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) (not specified) Raleigh County, West Virginia Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $37,080 $37,080 $0 (none) 14538 West Virginia WV Wetzel County Board Of Education School district 2018 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) (not specified) Wetzel County, West Virginia Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $241,000 $284,000 $0 (none) 14539 Wisconsin WI City of Green Bay Municipality 2018 Tax Increment Financing General Economic Development Wisconsin State Statute 66.1105, Tax Increment Law. Green Bay Property Tax Tax Increment Financing (TIF) (not specified) $190,114 $0 $190,114 (none) https://greenbaywi.gov/Archive.aspx?AMID=37 14601 Wisconsin WI City of Madison Municipality 2018 Forgivable loans under Tax Increment Financing General Economic Development TID project plans City of Madison Forgiven Loan TIF Loan (N/A - TIF) $3,808,921 $0 $3,808,921 See CAFR for TIF notes regarding loans forgiven this FY and in the future https://www.cityofmadison.com/finance/accounting/financial-statements 14602 Wisconsin WI City of Milwaukee Municipality 2018 Program 1 - Developer-Financed Projects General Economic Development (not specified) Milwaukee Property Tax Tax Increment Financing (TIF) (not specified) $8,475,000 $0 $8,475,000 (none) 14603 Wisconsin WI City of Milwaukee Municipality 2018 Program 2 – Grants to Developers/Corporations General Economic Development (not specified) Milwaukee Property Tax Tax Increment Financing (TIF) (not specified) $234,000 $0 $234,000 (none) 14604 Wisconsin WI Wisconsin State 2018 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 Wisconsin Economic Development Corporation may require repayment of tax benefits claimed for a year in which the person failed to employ an eligible employee required by the agreement $13,100,000 $0 $13,100,000 Also includes the Economic Development and Jobs Tax Credit programs 14605 Wisconsin WI Wisconsin State 2018 Development Opportunity Zone (OZ) Tax Credit General Economic Development (OZ) Wisconsin Statutes 238.395 State of Wisconsin Income Tax Tax Credit Wisconsin Economic Development Corporation 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 $300,000 $0 $300,000 (none) 14606 Wisconsin WI Wisconsin State 2018 Enterprise Zone (EZ) Tax Credit General Economic Development (EZ) Wisconsin Statutes 238.399 State of Wisconsin Income Tax Tax Credit Wisconsin Economic Development Corporation 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 $42,600,000 $0 $42,600,000 (none) 14607 Wisconsin WI Wisconsin State 2018 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 $1,200,000 $0 $1,200,000 Administered by Wisconsin Historical Society 14608 Wisconsin WI Wisconsin State 2018 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 $39,900,000 $0 $39,900,000 Supplement to Federal Historic Rehabilitation Tax Credit 14609 Wisconsin WI Wisconsin State 2018 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 $9,800,000 $0 $9,800,000 (none) 14610 1677