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Discover What Localities Lose to Corporate Tax Abatements.

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


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


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


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










Clear
Foregone / Lost RevenuesNumber of records
TOTALS FOR SEARCH:$16,570,422,2961,401
Download results as CSV or XML

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

YearStateJurisdiction sort icon . Program NameProgram TypeGross Revenue Loss
2020KentuckyCity of Bowling GreenProperty Tax Annexation ProgramConstruction/rehabilitation$625
2020KentuckyCity of Bowling GreenTax Increment Financing (TIF) Occupational Tax ProgramGeneral Economic Development$241,660
2020FloridaCity of BradentonVarious Community Redevelopment Agency (CRA) agreementsGeneral Economic Development$128,672
2020ConnecticutCity of BridgeportAffordable Housing Tax Abatement ProgramAffordable Housing$1,545,590
2020ConnecticutCity of BridgeportEconomic Development Tax Abatement ProgramJob Creation/Retention$2,572,491
2020ConnecticutCity of BristolConnecticut Enterprise Zone ProgramGeneral Economic Development$12,585
2020ConnecticutCity of BristolCity-Sponsored Enterprise Zone ProgramGeneral Economic Development$170,000
2020ConnecticutCity of BristolUrban Jobs ProgramGeneral Economic Development$171,000
2020ConnecticutCity of BristolSpecial projectsGeneral Economic Development$791,000
2020OklahomaCity of Broken ArrowFive Year Ad Valorem Tax Exemption for ManufacturingManufacturing$91,243
2020ArizonaCity of BuckeyeVarious tax abatement programsJob Creation/Retention$298,111
2020New YorkCity of BuffaloVarious New York State programsGeneral Economic Development$12,234,892
2020New YorkCity of BuffaloErie County Industrial Development Agency programsJob Creation/Retention$14,389,056
2020IdahoCity of CaldwellIdaho Code 63-602NN Tax ExemptionIndustrial development$21,660
2020CaliforniaCity of Cathedral CityLocal Sales Tax SharingGeneral Economic Development$68,234
2020CaliforniaCity of Cathedral CityTransient Occupancy Tax SharingTourism development$222,139
2020IowaCity of Cedar RapidsUrban Renewal and Economic Development Projects - Tax Increment Financing (TIF)General Economic Development$4,096,213
2020ArizonaCity of ChandlerGovernment Property Lease Excise Tax (GPLET) programGeneral Economic Development$154,640
2020ArizonaCity of ChandlerVarious economic development programs (TIF)General Economic Development$540,766
2020TennesseeCity of ChattanoogaDowntown Housing DevelopmentAffordable Housing$140,561
2020TennesseeCity of ChattanoogaCommercial and Industrial DevelopmentGeneral Economic Development$14,618,001
2020IllinoisCity of ChicagoAgreement with the Boeing CompanyBusiness attraction/retention/expansion$1,780,000
2020IllinoisCity of ChicagoTax Increment Financing (TIF)Construction/rehabilitation$67,300,000
2020IllinoisCity of ChicagoVarious Cook County Tax Abatement ProgramsRedevelopment/revitalization$19,400,000
2020MassachusettsCity of ChicopeeVarious tax abatement programsBusiness attraction/retention/expansion$323,287
2020OhioCity of CincinnatiJob Creation Tax Credit ProgramGeneral Economic Development$5,262,000
2020OhioCity of CincinnatiCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$3,704,000
2020TennesseeCity of ClarksvilleCommunity Development AgreementsAffordable Housing$88,816
2020TennesseeCity of ClarksvilleEconomic Development: Tax Increment FinancingGeneral Economic Development$14,057
2020TennesseeCity of ClarksvilleEconomic Development: Commercial and Industrial DevelopmentGeneral Economic Development$76,890
2020FloridaCity of ClearwaterEconomic Development Property Tax Tax ExemptionsGeneral Economic Development$151,850
2020OhioCity of ClevelandCommunity Reinvestment Area (CRA) ProgramCommunity development$4,371,000
2020OhioCity of ClevelandTax Increment Financing (TIF)General Economic Development (TIF)$2,377,000
2020OhioCity of ClevelandEnterprise Zone (EZ) ProgramGeneral Economic Development (EZ)$228,000
2020CaliforniaCity of ClovisCalifornia Land Conservation (Williamson) Act of 1965Conservation of farmland, forest, open space, or water$853,056
2020ColoradoCity of Colorado SpringsEconomic Development IncentivesGeneral Economic Development$88,341
2020MissouriCity of ColumbiaCity of Columbia Lease with IBMGeneral Economic Development$3,281
2020MissouriCity of ColumbiaTax Increment Financing - Tiger Hotel RedevelopmentGeneral Economic Development$11,664
2020MissouriCity of ColumbiaTax Increment Financing - Regency Hotel RedevelopmentGeneral Economic Development$24,384
2020South CarolinaCity of ColumbiaMulticounty Industrial or Business ParkGeneral Economic Development$105,269
2020South CarolinaCity of ColumbiaFee in Lieu of Taxes (FILOT)General Economic Development$334,521
2020South CarolinaCity of ColumbiaSpecial Source Revenue Credit ProgramIndustrial development$527,588
2020GeorgiaCity of ColumbusIndustrial Revenue Bond ProgramBusiness attraction/retention/expansion$7,661,624
2020GeorgiaCity of ColumbusConservation Use Valuation AssessmentConservation of farmland, forest, open space, or water$459,105
2020GeorgiaCity of ColumbusEnterprise Zone ProgramJob Creation/Retention$53,884
2020OhioCity of ColumbusJob Growth Incentive ProgramGeneral Economic Development$10,275,000
2020OhioCity of ColumbusTIF - Tax Increment FinancingGeneral Economic Development$3,037,000
2020OhioCity of ColumbusCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$2,053,000
2020OhioCity of ColumbusSchool District Revenue SharingGeneral Economic Development$1,554,000
2020OhioCity of ColumbusJob Creation Tax Credit ProgramGeneral Economic Development$1,064,000
2020OhioCity of ColumbusColumbus Downtown Office Incentive ProgramGeneral Economic Development$232,000
2020OhioCity of ColumbusEnterprise Zone ProgramGeneral Economic Development$262,000
2020KentuckyCity of CovingtonVarious Payroll Tax AbatementsGeneral Economic Development$305,911
2020KentuckyCity of CovingtonVarious Property Tax AbatementsGeneral Economic Development$197,429
2020Rhode IslandCity of CranstonEconomic Development Tax Incentive Program for Commercially Zoned PropertyGeneral Economic Development$195,163
2020TexasCity of DallasHistoric PreservationGeneral Economic Development$1,575,000
2020TexasCity of DallasTax Increment FinancingGeneral Economic Development$49,741,000
2020TexasCity of DallasPublic Private Partnership (PPP) ProgramJob Creation/Retention$8,072,000
2020IowaCity of DavenportSales Tax AbatementsGeneral Economic Development$109,000
2020IowaCity of DavenportUrban Renewal and Economic Development Projects - Tax Increment Financing (TIF)General Economic Development$2,740,000
2020IowaCity of DavenportVarious tax abatement programsTourism development$333,000
2020MichiganCity of DearbornState Housing Development Authority ActAffordable Housing$44,152
2020MichiganCity of DearbornBrownfield Redevelopment FundBrownfield rehabilitation$1,132,074
2020MichiganCity of DearbornIndustrial Facilities Tax AbatementIndustrial development$999,210
2020IowaCity of Des MoinesUrban Renewal/Econ DevelopGeneral Economic Development$5,428,704
2020MichiganCity of DetroitIndustrial Facilities Tax (IFT)Facility expansion$646,351
2020MichiganCity of DetroitSenior Citizen/Disabled Family HousingAffordable Housing$126,052
2020MichiganCity of DetroitBrownfield Redevelopment ActBrownfield rehabilitation$1,402,168
2020MichiganCity of DetroitCommercial Redevelopment Act (CFT)Construction/rehabilitation$249,457
2020MichiganCity of DetroitLand Bank Fast Track Act (LB)Construction/rehabilitation$1,071,669
2020MichiganCity of DetroitCommercial Rehabiliation Act (CRA)Construction/rehabilitation$2,644,724
2020MichiganCity of DetroitObsolete Property Rehabilitation Act (OPRA)Construction/rehabilitation$2,864,604
2020MichiganCity of DetroitNeighborhood Enterprise Zone (NEZ)Construction/rehabilitation$7,112,526
2020MichiganCity of DetroitRenaissance Zone Act (RZ)General Economic Development$8,454,372
2020MichiganCity of DetroitNew Personal Property ExemptionGeneral Economic Development$8,576,108
2020MichiganCity of DetroitMI State Housing Development AuthorityHistoric Preservation$5,997,924
2020AlabamaCity of DothanEconomic and/or Industrial Development Incentive AgreementsIndustrial development$820,453
2020OklahomaCity of EdmondHotel Tax RebateGeneral Economic Development$97,863
2020CaliforniaCity of El CajonOwner Participation and Development AgreementGeneral Economic Development$1,922
2020New JerseyCity of ElizabethPILOT AgreementsAffordable Housing$29,796,191
2020PennsylvaniaCity of ErieLocal Economic Revitalization Tax AssistanceGeneral Economic Development$89,013
2020OregonCity of EugeneMulti-Unit Property Tax ExemptionRedevelopment/revitalization$1,035,556
2020OregonCity of EugeneLow-Income Rental Housing Property Tax ExemptionAffordable Housing$615,058
2020OregonCity of EugeneWest Eugene Enterprise ZoneGeneral Economic Development$251,291
2020OregonCity of EugeneProperty Tax DifferentialGeneral Economic Development$59,371
2020CaliforniaCity of FairfieldVarious tax abatement programsGeneral Economic Development$1,314,044
2020ArizonaCity of FlagstaffGovernment Property Lease Excise Tax (GPLET)General Economic Development$47,970
2020ColoradoCity of Fort CollinsManufacturer's Use Tax RebatesGeneral Economic Development$291,518
2020FloridaCity of Fort MeyersVarious Community Redevelopment Agency (CRA) agreementsGeneral Economic Development$498,957
2020IndianaCity of Fort WaynePersonal Property Tax AbatementsGeneral Economic Development$1,417,470
2020IndianaCity of Fort WayneReal Property Tax AbatementsGeneral Economic Development$2,371,940
2020TexasCity of Fort WorthEconomic Development Program Grant AgreementsBusiness attraction/retention/expansion$28,101,831
2020TexasCity of Fort WorthNeighborhood Empowerment Zones (EZ)General Economic Development (EZ)$1,040,435
2020TexasCity of Fort WorthTax Abatement AgreementsResidential tax relief$2,572,361
2020FloridaCity of GainesvilleVarious Community Redevelopment Agency (CRA) agreementsConstruction/rehabilitation$417,459
2020CaliforniaCity of Garden GroveVarious tax abatement programsBusiness attraction/retention/expansion$1,159,008
2020KentuckyCity of GeorgetownKentucky Business Investment Program (KBI)Job Creation$17,798
2020KentuckyCity of GeorgetownKentucky Job Retention Program (KJRA)General Economic Development$1,905,736
2020ArizonaCity of GlendaleEconomic developmentGeneral Economic Development$2,097,000
2020ArizonaCity of GoodyearGovernment Property Lease Excise Tax (GPLET)Construction/rehabilitation$392,140
2020ArizonaCity of GoodyearSales Tax AbatementsConstruction/rehabilitation$1,790,021
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