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Discover What Localities Lose to Corporate Tax Abatements.

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


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


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


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












Clear
Foregone / Lost RevenuesNumber of records
TOTALS FOR SEARCH:$15,453,522,9091,543
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
2018North DakotaGrand Forks CountyChildhood Service ExemptionGeneral Economic Development$10,093
2018WashingtonGranite Falls School DistrictDOR - Religious Activities (Churches, Synagogues, et.c) Tax Abatement Program(not specified)$29,021
2018WashingtonGranite Falls School DistrictDOR - Religious Activities (Churches, Synagogues, et.c) Tax Abatement Program(not specified)$9,898
2018WashingtonGranite Falls School DistrictTribal Lands for Government Services Tax Abatement Program(not specified)$1,730
2018WashingtonGranite Falls School DistrictNative American Tax Abatement Program(not specified)$1,133
2018PennsylvaniaGreencastle-Antrim School DistrictLocal Economic Revitalization Tax Assistance (LERTA)Construction/rehabilitation$668,500
2018MissouriGreene CountyVarious Tax Abatement ProgramsGeneral Economic Development$395,597
2018South CarolinaGreenvilleVarious agreementsGeneral Economic Development$1,260,000
2018PennsylvaniaGreenville Area School DistrictHomestead/Farmstead ExclusionResidential tax relief$538,314
2018South CarolinaGreenville County School DistrictFee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)General Economic Development$37,542,000
2018GeorgiaGwinnett CountyBonds for Title ProgramJob Creation/Retention$1,158,229
2018NebraskaHall County School District 2 Grand Island Public SchoolsTax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$994,317
2018PennsylvaniaHamburg Area School DistrictTax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$557,014
2018OhioHamilton CountyCommunity Reinvestment Area (CRA) ProgramConstruction/rehabilitation$4,875,000
2018OhioHamilton CountyEnterprise Zone (EZ) ProgramGeneral Economic Development (EZ)$157,000
2018TennesseeHamilton CountyEconomic Development: Commercial and Industrial DevelopmentGeneral Economic Development$11,059,446
2018TennesseeHamilton CountyEconomic Development: Tax Increment FinancingGeneral Economic Development$90,285
2018TennesseeHamilton CountyHousing DevelopmentAffordable Housing$284,581
2018TexasHarris CountyProperty Redevelopment and Tax Abatement ActJob Creation/Retention$178,521
2018MississippiHarrison CountyVarious TIF AgreementsGeneral Economic Development$1,544,743
2018MississippiHarrison CountyTax Incentives for Economic Development and Residential ImprovementGeneral Economic Development$855,854
2018MississippiHarrison CountyFree Port WarehouseGeneral Economic Development$196,687
2018MississippiHarrison CountyIndustrial Exemption – Real propertyGeneral Economic Development$86,338
2018MississippiHarrison CountyIndustrial Exemption – Personal propertyGeneral Economic Development$57,039
2018West VirginiaHarrison County Board Of EducationAgreement with ESC Harrison County Power, LLC(not specified)not reported
2018West VirginiaHarrison County Board Of EducationPayment In Lieu of Tax (PILOT)es (PILOT)(not specified)not reported
2018NebraskaHastings Public SchoolsTax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$210,418
2018MississippiHattiesburgIndustrial expansion exemptionsGeneral Economic Development$1,433,138
2018MississippiHattiesburgHistoric district exemptionsGeneral Economic Development$73,412
2018HawaiiHawaii CountyCommerical Agricultural Use ProgramsConservation of farmland, forest, open space, or water$533,616
2018HawaiiHawaii CountyEnterprise ZoneGeneral Economic Development$9,979
2018HawaiiHawaii CountyHistoric Residential DedicationHistoric Preservation$251,465
2018HawaiiHawaii CountyLow & Moderare Income HousingHousing$9,138,884
2018HawaiiHawaii CountySolar Water Heater CreditsConservation of farmland, forest, open space, or water$19,200
2018MontanaHelenaVarious Tax AbatementsBusiness attraction/retention/expansion$69,155
2018NevadaHenderson Library DistrictData CenterGeneral Economic Development$7,733
2018NevadaHenderson Library DistrictStandardGeneral Economic Development$5,182
2018NevadaHenderson Library DistrictRenewable EnergyEnergy production$944
2018NevadaHenderson Library DistrictAviationGeneral Economic Development$612
2018MinnesotaHennepin CountyTax Increment FinancingGeneral Economic Development (TIF)$11,925,027
2018VirginiaHenrico CountyRehabilitated Property CreditGeneral Economic Development$154,079
2018VirginiaHenrico CountyResidential Rehab "Reinvest"Housing$75,038
2018TexasHidalgo CountyChapter 311 Tax Increment Reinvestment Zone (TIRZ); Chapter 312 Tax abatement agreements; Chapter 381 agreementsGeneral Economic Development$5,439,131
2018OregonHillsboro School District 1jStrategic Investment ProgramGeneral Economic Development$100,154,000
2018OregonHillsboro School District 1jEnterprise ZoneGeneral Economic Development$4,397,000
2018OregonHillsboro School District 1jVertical HousingGeneral Economic Development$489,000
2018OregonHillsboro School District 1jConstruction in Process in Enterprise ZoneGeneral Economic Development$33,000
2018OregonHillsboro School District 1jHousing for Low-Income RentalsHousing$7,000
2018FloridaHillsborough CountyAd Valorem Property Tax Exemption ProgramCapital investment$911,588
2018FloridaHillsborough CountyQualified Target Industry ProgramJob Creation/Retention$629,503
2018MississippiHinds CountyConstruction and expansion of a manufacturing facilityGeneral Economic Development$107,159
2018MississippiHinds CountyOperation Center/Headquarters/ Other Commercial EnterprisesGeneral Economic Development$78,552
2018MississippiHinds CountyConstruction and expansion of a storage facilityGeneral Economic Development$13,697
2018NebraskaHoldrege Public SchoolsTax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$157,871
2018South CarolinaHorry CountyFee in Lieu of Taxes (FILOT)General Economic Development$162,462
2018South CarolinaHorry CountySpecial Source Revenue CreditGeneral Economic Development$15,106
2018MarylandHoward CountyPILOTGeneral Economic Development$1,364,526
2018New JerseyHudson CountyVarious agreementsGeneral Economic Development$51,148,721
2018LouisianaIberia Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$459,512
2018LouisianaIberville Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$31,738,016
2018IdahoState of IdahoBroadband Income Tax CreditTechnology (ICT)$3,915,125
2018IdahoState of IdahoSales Tax RebateRetail development$3,041,377
2018IdahoState of IdahoIdaho Business AdvantageJob Creation/Retention$1,122,169
2018IdahoState of IdahoTax Reimbursement IncentivesJob Creation/Retention$417,533
2018IllinoisState of IllinoisEconomic Development for a Growing Economy (EDGE)Business attraction/retention/expansion$187,900,000
2018IllinoisState of IllinoisAngel Investment Credit ProgramJob Creation/Retention$7,500,000
2018NevadaIncline Village General Improvement DistrictStandardGeneral Economic Development$22,696
2018NevadaIncline Village General Improvement DistrictData CenterGeneral Economic Development$15,770
2018NevadaIncline Village General Improvement DistrictAviationGeneral Economic Development$1,135
2018NevadaIncline Village General Improvement DistrictRenewable EnergyEnergy production$21
2018IdahoIndependent School District No. 1Property Tax Abatement AgreementsManufacturing development$299,090
2018NevadaIndian Hills General Improvement DistrictStandardGeneral Economic Development$6,003
2018IndianaState of IndianaResearch Expense CreditResearch and development$59,616,000
2018IndianaState of IndianaEconomic Development for a Growing Economy CreditJob Creation/Retention$55,726,000
2018IndianaState of IndianaCoal Gasification Technology Investment CreditJob Creation/Retention$15,699,000
2018IndianaState of IndianaHoosier Business Investment CreditJob Creation/Retention$5,355,000
2018IndianaState of IndianaVenture Capital Investment CreditEntrepreneurship/innovation$5,230,000
2018IndianaState of IndianaNeighborhood Assistance Program CreditCommunity development$2,089,000
2018IndianaState of IndianaIndustrial Recovery CreditRedevelopment/revitalization$2,061,000
2018IowaState of IowaHistoric Preservation and Cultural and Entertainment District Tax CreditHistoric Preservation$58,501,000
2018IowaState of IowaHigh Quality Jobs Program (HQJP)Job Creation/Retention$39,605,000
2018IowaState of IowaIowa Industrial New Jobs Training ProgramWorkforce development$34,715,000
2018IowaState of IowaEnterprise Zone (EZ) ProgramGeneral Economic Development (EZ)$12,161,000
2018IowaState of IowaWorkforce Housing Tax Incentive ProgramAffordable Housing$8,962,000
2018IowaState of IowaBeginning Farmer Tax Credit ProgramAgricultural development$5,045,000
2018IowaState of IowaTargeted Jobs Tax Credit from WithholdingGeneral Economic Development$4,549,000
2018IowaState of IowaAccelerated Career Education ProgramWorkforce development$4,187,000
2018IowaState of IowaRenewable Energy Tax CreditEnergy production$3,574,000
2018IowaIowa City Community School DistrictUrban Renewal and Economic Development ProjectsGeneral Economic Development$804,698
2018MississippiJackson CountyVarious abatement agreementsGeneral Economic Development$20,502,995
2018MissouriJackson CountyTax Increment Financing (EATS)General Economic Development (TIF)$5,236,321
2018MissouriJackson CountyTax Increment Financing (PILOTS)General Economic Development (TIF)$4,143,919
2018MissouriJackson CountyChapter 353Redevelopment/revitalization$1,368,641
2018MissouriJackson CountyChapter 100Industrial development$949,209
2018MissouriJackson CountyMulti-AbatementGeneral Economic Development$558,820
2018MissouriJackson CountyChapter 99Redevelopment/revitalization$225,123
2018MissouriJackson CountyEnhanced Enterprise Zone (EZ)General Economic Development (EZ)$68,288
2018LouisianaJackson Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$593,280
2018AlabamaJefferson CountyVarioius economic development programsBusiness attraction/retention/expansion$854,000
2018AlabamaJefferson CountyBirmingham-Jefferson County Port AuthorityGeneral Economic Development$3,859,000
2018ColoradoJefferson CountyVarious Business tax Abatement AgreementsBusiness attraction/retention/expansion$763,262
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