Tax Break Tracker

Discover What Localities Lose to Corporate Tax Abatements.

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

This database contains disclosures from each of the 50 states plus DC, the five most populous cities, counties, and school districts within each state, and select other jurisdictions. Data include the jurisdiction 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

Fiscal Year

State

Jurisdiction Type

Jurisdiction

Clear

	Foregone / Lost Revenues	Number of records
TOTALS FOR SEARCH:	$15,856,951,131	1,667

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

Year	State	Jurisdiction .	Program Name	Program Type	Gross Revenue Loss
2018	Nebraska	City of Grand Island	Tax Increment Financing (TIF)	General Economic Development	$1,637,000
2018	Arizona	City of Glendale	Sales Tax Reimbursement	General Economic Development	$1,398,000
2018	Kentucky	City of Georgetown	Kentucky Job Retention Program (KJRA)	General Economic Development	$2,626,210
2018	Texas	City of Garland	Tax Rebate - Chapter 380	General Economic Development	$1,816,761
2018	Maryland	City of Gaithersburg	Property Tax Abatements	General Economic Development	$244,000
2018	Maryland	City of Frederick	Tax Credit Agreements	General Economic Development	$6,563
2018	Texas	City of Fort Worth	Economic Development Program Grant Agreements	Business attraction/retention/expansion	$15,851,360
2018	Texas	City of Fort Worth	Neighborhood Empowerment Zones (EZ)	General Economic Development (EZ)	$228,199
2018	Texas	City of Fort Worth	Tax Abatement Agreements	Residential tax relief	$1,661,822
2018	Indiana	City of Fort Wayne	Personal Property Tax Abatements	General Economic Development	$1,244,806
2018	Indiana	City of Fort Wayne	Real Property Tax Abatements	General Economic Development	$1,809,120
2018	Colorado	City of Fort Collins	Business Assistance Agreements	Business attraction/retention/expansion	$743,969
2018	Colorado	City of Fort Collins	Manufacturer's Use Tax Rebates	General Economic Development	$444,913
2018	Massachusetts	City of Fall River	Massachusetts Economic Development Incentive Program	Job Creation/Retention	$1,698,810
2018	Oregon	City of Eugene	Multi-Unit Property Tax Exemption	Redevelopment/revitalization	$857,090
2018	Oregon	City of Eugene	Low-Income Rental Housing Property Tax Exemption	Affordable Housing	$391,441
2018	Oregon	City of Eugene	West Eugene Enterprise Zone	General Economic Development	$250,928
2018	Oregon	City of Eugene	Property Tax Differential	General Economic Development	$52,192
2018	Pennsylvania	City of Erie	Local Economic Revitalization Tax Assistance	General Economic Development	$1,918,613
2018	Nevada	City of Enterprise	Data Center	General Economic Development	$16,521
2018	Nevada	City of Enterprise	Standard	General Economic Development	$11,070
2018	Nevada	City of Enterprise	Renewable Energy	Energy production	$2,016
2018	Nevada	City of Enterprise	Aviation	General Economic Development	$1,307
2018	Texas	City of El Paso	Multi-Family 380 Agreements	Affordable Housing	$537,293
2018	Texas	City of El Paso	Infill Development Incentive Agreements	Construction/rehabilitation	$33,726
2018	Texas	City of El Paso	Sustainable City Center Incentives	General Economic Development	$36,526
2018	Texas	City of El Paso	Tax Abatement 380 Agreements	General Economic Development	$4,715,528
2018	Texas	City of El Paso	Impact Fund 380 Agreements	Job Creation/Retention	$4,042,002
2018	Massachusetts	City of Dracut	Tax Increment Financing (TIF)	General Economic Development	$78,536
2018	Michigan	City of Detroit	Industrial Facilities Tax (IFT)	Facility expansion	$606,817
2018	Michigan	City of Detroit	Senior Citizen/Disabled Family Housing	Affordable Housing	$153,479
2018	Michigan	City of Detroit	Brownfield Redevelopment Act	Brownfield rehabilitation	$1,118,136
2018	Michigan	City of Detroit	Commercial Redevelopment Act (CFT)	Construction/rehabilitation	$6,876
2018	Michigan	City of Detroit	Land Bank Fast Track Act (LB)	Construction/rehabilitation	$313,285
2018	Michigan	City of Detroit	Obsolete Property Rehabilitation Act (OPRA)	Construction/rehabilitation	$1,251,594
2018	Michigan	City of Detroit	Commercial Rehabiliation Act (CRA)	Construction/rehabilitation	$1,543,958
2018	Michigan	City of Detroit	Neighborhood Enterprise Zone (NEZ)	Construction/rehabilitation	$4,571,933
2018	Michigan	City of Detroit	Renaissance Zone Act (RZ)	General Economic Development	$6,840,208
2018	Michigan	City of Detroit	Eligible Manufacturing Personal Property (EMPP)	General Economic Development	$11,123,269
2018	Michigan	City of Detroit	MI State Housing Development Authority	Historic Preservation	$11,214,727
2018	Iowa	City of Des Moines	Urban Renewal/Econ Develop	General Economic Development	$4,000,692
2018	Iowa	City of Davenport	Economic Development Hotel/Motel Tax Refund	General Economic Development	$459,000
2018	Iowa	City of Davenport	Urban renewal (local option sales tax)	General Economic Development	$112,000
2018	Iowa	City of Davenport	Urban renewal and economic development (property tax)	General Economic Development	$2,716,000
2018	Texas	City of Dallas	Historic Preservation	General Economic Development	$1,534,000
2018	Texas	City of Dallas	Tax Increment Financing	General Economic Development	$30,039,000
2018	Texas	City of Dallas	Public Private Partnership (PPP) Program	Job Creation/Retention	$9,734,000
2018	Rhode Island	City of Cranston	Economic Development Tax Incentive Program for Commercially Zoned Property	General Economic Development	$255,980
2018	Kentucky	City of Covington	Various Payroll Tax Abatements	General Economic Development	$143,771
2018	Kentucky	City of Covington	Various Property Tax Abatements	General Economic Development	$91,169
2018	Texas	City of Corpus Christi	Chapter 380 Economic Development Incentive Agreements	General Economic Development	$1,259,199
2018	Texas	City of Corpus Christi	Property Tax Abatements	Job Creation/Retention	$182,336
2018	Ohio	City of Columbus	Community Reinvestment Area (CRA) Program	Construction/rehabilitation	$14,835,000
2018	Ohio	City of Columbus	Job Creation Tax Credit Program	Job Creation/Retention	$2,629,000
2018	Ohio	City of Columbus	Enterprise Zone Program	General Economic Development (EZ)	$2,115,000
2018	Ohio	City of Columbus	Columbus Downtown Office Incentive Program	Job Creation/Retention	$1,216,000
2018	Ohio	City of Columbus	TIF - Tax Increment Financing	General Economic Development (TIF)	$966,000
2018	Ohio	City of Columbus	School District Revenue Sharing	Charity/nonprofit/government assistance	$500,000
2018	Ohio	City of Columbus	Job Growth Incentive Program	Job Creation/Retention	$254,000
2018	Missouri	City of Columbia	IBM Lease	General Economic Development	$3,302
2018	Missouri	City of Columbia	Tax Increment Financing - PILOT	General Economic Development	$14,136
2018	Missouri	City of Columbia	Tax Increment Financing - EATS	General Economic Development	$17,382
2018	Missouri	City of Columbia	Chapter 100 Bonds	General Economic Development	$19,680
2018	South Carolina	City of Columbia	Multicounty Industrial or Business Park	General Economic Development	$80,325
2018	South Carolina	City of Columbia	Fee in Lieu of Taxes (FILOT)	General Economic Development	$386,300
2018	South Carolina	City of Columbia	Special Source Revenue Credit Program	Industrial development	$281,400
2018	Colorado	City of Colorado Springs	Economic Development Incentive - Hotel/Entertainment	General Economic Development	$91,074
2018	Colorado	City of Colorado Springs	Economic Development Incentive - Insurance	General Economic Development	$104,662
2018	Colorado	City of Colorado Springs	Economic Development Incentive - Imaging Solutions	General Economic Development	$182,870
2018	Colorado	City of Colorado Springs	Economic Development Incentive - Retail Sales	General Economic Development	$447,717
2018	Ohio	City of Cleveland	Community Reinvestment Area (CRA) Program	Community development	$4,063,000
2018	Ohio	City of Cleveland	Tax Increment Financing (TIF)	General Economic Development (TIF)	$2,879,000
2018	Ohio	City of Cleveland	Enterprise Zone (EZ) Program	General Economic Development (EZ)	$145,000
2018	Tennessee	City of Clarksville	Community Development Agreements	Affordable Housing	$59,392
2018	Tennessee	City of Clarksville	Economic Development: Tax Increment Financing	General Economic Development	$52,256
2018	Tennessee	City of Clarksville	Economic Development: Commercial and Industrial Development	General Economic Development	$63,185
2018	Ohio	City of Cincinnati	Job Creation Tax Credit Program	Job Creation/Retention	$6,225,000
2018	Ohio	City of Cincinnati	Community Reinvestment Area (CRA) Program	Construction/rehabilitation	$2,518,000
2018	Illinois	City of Chicago	Tax Reimbursement Payment Agreement with Boeing	Business attraction/retention/expansion	$1,900,000
2018	Illinois	City of Chicago	Tax Increment Financing (TIF)	General Economic Development (TIF)	$95,400,000
2018	Illinois	City of Chicago	Various Cook County Tax Abatement Programs	Construction/rehabilitation	$13,200,000
2018	Tennessee	City of Chattanooga	Downtown Housing Development	Affordable Housing	$173,152
2018	Tennessee	City of Chattanooga	Commercial and Industrial Development	General Economic Development	$13,868,559
2018	Arizona	City of Chandler	Government Property Lease Excise Tax (GPLET) program	General Economic Development	$132,297
2018	Arizona	City of Chandler	Various economic development programs (TIF)	General Economic Development	$2,103,215
2018	Iowa	City of Cedar Rapids	Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)	General Economic Development	$898,185
2018	Massachusetts	City of Canton	Tax Increment Financing (TIF)	General Economic Development	$1,100,000
2018	Nevada	City of Bunkerville	Data Center	General Economic Development	$1,758
2018	Nevada	City of Bunkerville	Standard	General Economic Development	$1,178
2018	Nevada	City of Bunkerville	Renewable Energy	Energy production	$215
2018	Nevada	City of Bunkerville	Aviation	General Economic Development	$139
2018	New York	City of Buffalo	Various New York State programs	General Economic Development	$10,340,465
2018	New York	City of Buffalo	Erie County Industrial Development Agency programs	Job Creation/Retention	$7,505,153
2018	South Dakota	City of Brookings	Various Sales Tax Abatements	General Economic Development	$71,569
2018	Oklahoma	City of Broken Arrow	Five Year Ad Valorem Tax Exemption for Manufacturing	Manufacturing	$86,881
2018	Connecticut	City of Bridgeport	Affordable Housing Tax Abatement Program	Affordable Housing	$1,809,643
2018	Connecticut	City of Bridgeport	Economic Development Tax Abatement Program	Job Creation/Retention	$3,036,798
2018	Kentucky	City of Bowling Green	Historic Moratorium Property Tax Program	Construction/rehabilitation	$10,917
2018	Kentucky	City of Bowling Green	Job Development Incentive Program (JDIP)	Job Creation/Retention	$2,196,373
2018	Kentucky	City of Bowling Green	Payment in lieu of Taxes (PILOT)	General Economic Development	$152,074
2018	Kentucky	City of Bowling Green	Property Tax Annexation Program	Construction/rehabilitation	$216