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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:$15,780,896,6403,687
Download results as CSV or XML

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

YearStateJurisdictionProgram NameProgram TypeGross Revenue Loss sort icon .
2017MissouriPattonville R-III School DistrictUrban Redevelopment CorpGeneral Economic Development$307
2017MichiganFarwell Area School DistrictVarious AbatementsGeneral Economic Development$335
2017OhioUpper Sandusky Exempted Village School DistrictCRA(not specified)$337
2017NevadaSearchlightStandardGeneral Economic Development$347
2017MissouriSpecial School District of St Louis CountyEnhanced Enterprise ZonesGeneral Economic Development$358
2017MissouriFerguson R-II School DistrictUrban Redevelopment CorpGeneral Economic Development$367
2017MichiganFennville School DistrictPILOTHousing$368
2017NevadaCarson-Truckee Water ConservancyData CentersGeneral Economic Development$369
2017MichiganBarry Intermediate School DistrictIndustrial Facilities Tax Exemption (IFT)General Economic Development$371
2017DelawareKent CountyTax Abatement for Convenience StoreGeneral Economic Development$377
2017IowaJasper CountyChapter 15A & 403General Economic Development$416
2017LouisianaCity of Baton Rouge/East Baton Rouge ParishEnterprise Zone (EZ) ProgramGeneral Economic Development$422
2017MissouriJennings School DistrictUrban Redevelopment CorpGeneral Economic Development$422
2017MichiganChippewa Hills School DistrictIndustrial Facilities Tax Exemption (IFT)General Economic Development$429
2017MissouriSpecial School District of St Louis CountyUrban Redevelopment CorpGeneral Economic Development$430
2017MissouriPattonville R-III School DistrictEnhanced Enterprise ZonesGeneral Economic Development$436
2017NevadaGabbsRenewable EnergyEnergy production$437
2017MissouriSpecial School District of St Louis CountyUrban Redevelopment CorpGeneral Economic Development$453
2017MissouriJennings School DistrictUrban Redevelopment CorpGeneral Economic Development$461
2017New MexicoCity of AlbuquerqueGlenrioGeneral Economic Development$468
2017NevadaPahrump Library DistrictRenewable EnergyEnergy production$475
2017North DakotaBurleigh CountySolar, Wind, Geothermal - StructuresGeneral Economic Development$482
2017IowaFairfield Community School DistrictUrban RevitalizationGeneral Economic Development$487
2017NevadaGardnervilleStandardGeneral Economic Development$494
2017New MexicoBernalillo CountyJSR Holdings LLCGeneral Economic Development$495
2017NevadaIndian Hills General Improvement DistrictStandardGeneral Economic Development$496
2017NevadaCity of BunkervilleStandardGeneral Economic Development$497
2017New MexicoBernalillo CountyGlenrioGeneral Economic Development$497
2017NevadaCarson-Truckee Water ConservancyRenewable EnergyEnergy production$500
2017MissouriKirkwood School District R-VIIChapter 100General Economic Development$506
2017MissouriFerguson R-II School DistrictEnhanced Enterprise ZonesGeneral Economic Development$520
2017MissouriPattonville R-III School DistrictUrban Redevelopment CorpGeneral Economic Development$524
2017New MexicoBernalillo CountyVillage at AvalonGeneral Economic Development$534
2017NevadaAmargosaRenewable EnergyEnergy production$540
2017MichiganKearsley Community School DistrictIndustrial Facilities Tax Exemption (IFT)General Economic Development$542
2017TexasCity of GarlandChapter 312 - Property Tax AbatementGeneral Economic Development$547
2017NevadaBoulder Library DistrictStandardGeneral Economic Development$551
2017MissouriPattonville R-III School DistrictUrban Redevelopment CorpGeneral Economic Development$552
2017IowaGlenwood Community School DistrictUrban RenewalGeneral Economic Development$554
2017NevadaCity of SummerlinData CentersGeneral Economic Development$560
2017IowaOttumwaChapter 15A & 403General Economic Development$574
2017NevadaMt. Charles Fire ProtectionData CentersGeneral Economic Development$581
2017NevadaCity of EnterpriseAviationGeneral Economic Development$612
2017AlabamaBaldwin CountyGeneral Tax AbatementsIndustrial Expansion$619
2017MissouriFerguson R-II School DistrictUrban Redevelopment CorpGeneral Economic Development$626
2017IowaDickinson CountyChapter 15A & 403General Economic Development$644
2017NevadaCity of MindenStandardGeneral Economic Development$654
2017MissouriFerguson R-II School DistrictUrban Redevelopment CorpGeneral Economic Development$659
2017OregonRedmond School District 2jConst in Progress Enterprise ZonesGeneral Economic Development$659
2017IowaCerro Gordo CountyUrban Renewal ProgramGeneral Economic Development$666
2017MontanaGallatin CountyHistoric PropertiesHistoric Preservation$679
2017ArizonaYuma CountyGovernment Property Lease Excise Tax (GPLET) agreementsGeneral Economic Development$685
2017NevadaCity of Moapa ValleyStandardGeneral Economic Development$685
2017MissouriCity of CaliforniaEnhanced Enterprise ZonesGeneral Economic Development$695
2017LouisianaCity of New IberiaIndustrial Tax Exemption Program (ITEP)General Economic Development$700
2017MichiganBerkley School DistrictIndustrial Facilities Tax Exemption (IFT)(not specified)$704
2017MissouriCity of ColumbiaIBM LeaseGeneral Economic Development$711
2017MissouriKirkwood School District R-VIIUrban Redevelopment CorpGeneral Economic Development$715
2017NevadaRound Hill General Improvement DistrictStandardGeneral Economic Development$737
2017WashingtonSnohomish CountyHabitat and water quality improvements(not specified)$748
2017NevadaMoapa Fire ProtectionStandardGeneral Economic Development$751
2017MissouriKirkwood School District R-VIIUrban Redevelopment CorpGeneral Economic Development$752
2017MichiganBarry Intermediate School DistrictIndustrial Facilities Tax Exemption (IFT)General Economic Development$762
2017VirginiaCity of BristolThe Southern ChurnGeneral Economic Development$770
2017NevadaCity of WhitneyStandardGeneral Economic Development$783
2017OregonLane CountyVertical HousingGeneral Economic Development$839
2017OhioBuckeye Local School District (Ashtabula)Enterprise ZonesGeneral Economic Development$879
2017WashingtonCity of SpokaneChurches, parsonages, and conventsFuneral Related Services$883
2017NevadaIncline Village General Improvement DistrictAviationGeneral Economic Development$938
2017WashingtonBlaine School DistrictWater distribution propertyConservation of farmland, forest, open space, or water$938
2017MissouriJennings School DistrictChapter 100General Economic Development$949
2017MissouriHancock Place School DistrictIndustrial DevelopmentGeneral Economic Development$960
2017MissouriJennings School DistrictChapter 100General Economic Development$963
2017NevadaCity of LaughlinAviationGeneral Economic Development$972
2017MichiganHillsdale Library ServiceIndustrial Facilities Tax Abatement (IFT)General Economic Development$973
2017OregonJackson County School District 9Enterprise ZoneGeneral Economic Development$976
2017NevadaKingsbury General Improvement DistrictStandardGeneral Economic Development$995
2017MichiganSaginawNeighborhood Enterprise ZoneHousing$997
2017IndianaAllen CountyVarious agreements entered into by City of Fort WayneGeneral Economic Development$1,000
2017WashingtonCity of TacomaFuture nonprofit low-income housingAffordable Housing$1,000
2017WashingtonKing CountyHistoric Preservation ProgramHistoric Preservation$1,000
2017NevadaCity of MesquiteAviationGeneral Economic Development$1,017
2017MissouriHancock Place School DistrictAbated Surcharge LightGeneral Economic Development$1,032
2017MissouriRaytown C-II School DistrictChapter 353General Economic Development$1,035
2017MissouriKirkwood School District R-VIIUrban Redevelopment CorpGeneral Economic Development$1,039
2017NevadaLander CountyRenewable EnergyEnergy production$1,054
2017MichiganFraser School DistrictVarious AbatementsGeneral Economic Development$1,063
2017NevadaIncline Village General Improvement DistrictData CentersGeneral Economic Development$1,064
2017MichiganDurand Area School DistrictIndustrial Facilities Tax Exemption (IFT)General Economic Development$1,067
2017MichiganWhitmore Lake School DistrictIFT/Brownfields/PILOTsGeneral Economic Development$1,094
2017MissouriKirkwood School District R-VIIEnhanced Enterprise ZonesGeneral Economic Development$1,107
2017NevadaCity of SummerlinRenewable EnergyEnergy production$1,116
2017MissouriJennings School DistrictUrban Redevelopment CorpGeneral Economic Development$1,123
2017MissouriSpecial School District of St Louis CountyUrban Redevelopment CorpGeneral Economic Development$1,123
2017MissouriKirkwood School District R-VIIUrban Redevelopment CorpGeneral Economic Development$1,154
2017NevadaMt. Charles Fire ProtectionRenewable EnergyEnergy production$1,156
2017IowaUrbandale Community School DistrictUrban RenewalGeneral Economic Development$1,160
2017New MexicoCity of AlbuquerqueLos Pablonos IRBGeneral Economic Development$1,167
2017MichiganHillsdale County Intermediate School DistrictBrownfield AgreementGeneral Economic Development$1,184
2017NevadaLander County School DistrictRenewable EnergyEnergy production$1,185
2017HawaiiHawaii CountySolar Water Heater CreditsConservation of farmland, forest, open space, or water$1,200
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