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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 amy@goodjobsfirst.org.


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












Clear
Foregone / Lost RevenuesNumber of records
TOTALS FOR SEARCH:$16,052,145,7243,687
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 .
2017Rhode IslandCity of South KingstownSouth County Hospital AbatementHealth services$591,412
2017FloridaCity of LeesburgTIF - Community Redevelopment AgencyGeneral Economic Development$592,335
2017PennsylvaniaHamburg Area School DistrictTax Increment Financing (TIF)General Economic Development$595,736
2017IowaNorwalk Community School DistrictUrban RenewalGeneral Economic Development$595,850
2017New YorkWatertown City School DistrictPILOTGeneral Economic Development$599,226
2017LouisianaTerrebonne Parish School Board(not specified)(not specified)$599,658
2017MarylandState of MarylandJob Creation Tax CreditJob Creation/Retention$600,000
2017MichiganMacomb Intermediate School DistrictIFT/BrownfieldsGeneral Economic Development$600,000
2017GeorgiaOconee County Board of EducationTax AbatementsGeneral Economic Development$600,850
2017New YorkBinghamton City School DistrictPILOTGeneral Economic Development$603,371
2017South CarolinaSpartanburg County School District 6Debt Service Fund Reduction from FILOT/Special Source Rev CreditGeneral Economic Development$605,456
2017New YorkSaugerties Central School DistrictPILOTGeneral Economic Development$607,938
2017AlabamaCity of TuscaloosaVarious Lodging Tax AgreementsGeneral Economic Development$609,295
2017OhioElyria City School DistrictEnterprise ZonesGeneral Economic Development$611,550
2017MichiganCity of WarrenOther Commercial and Industrial Tax AbatementsGeneral Economic Development$611,690
2017New YorkMiddle Country Central School DistrictPILOTGeneral Economic Development$611,725
2017New YorkUtica City School DistrictPILOTGeneral Economic Development$612,935
2017MissouriIndependence 30 School DistrictChapter 353General Economic Development$613,318
2017New YorkBatavia City School DistrictPILOTGeneral Economic Development$613,582
2017LouisianaOrleans Parish School BoardIndustrial Tax Exemption Program (ITEP)(not specified)$617,438
2017New JerseyBound Brook School DistrictTax AbatementGeneral Economic Development$619,998
2017LouisianaState of LouisianaNew Market Tax CreditBusiness attraction/retention/expansion$620,187
2017MissouriFerguson R-II School DistrictChapter 100General Economic Development$621,296
2017IndianaAllen CountyBusiness Personal Property Equipment InvestmentGeneral Economic Development$623,000
2017OhioToledoCommunity Reinvestment AreaGeneral Economic Development$623,000
2017NebraskaDouglas County School District 54 Ralston Public SchoolsTIF - Tax Increment FinancingGeneral Economic Development$624,628
2017IdahoCity of BlackfootBlackfoot Urban Renewal AgencyGeneral Economic Development$624,852
2017MichiganSaginawPersonal Property Tax ExemptionsGeneral Economic Development$626,310
2017UtahBox Elder School DistrictRedevelopment Agency Agreement (RDA)General Economic Development$628,733
2017MichiganCity of DetroitIndustrial Facilities Tax Abatement (IFT)General Economic Development$628,862
2017MissouriWebster Groves School DistrictTax Increment Financing (TIF)General Economic Development$629,287
2017OhioNapoleon Area City School DistrictEnterprise ZonesGeneral Economic Development$630,458
2017PennsylvaniaCity of PhiladelphiaRehab Construction for Residential PropertiesHousing$630,672
2017Rhode IslandState of Rhode IslandMotion Picture Production CreditGeneral Economic Development$631,000
2017New YorkGoshen Central School DistrictPILOTGeneral Economic Development$631,079
2017MaineCity of WestbrookCredit Enhancement Agreements (TIF Pay-Go)General Economic Development$631,293
2017MissouriFort Zumwalt School DistrictTax AbatementsGeneral Economic Development$632,065
2017MichiganCaledonia Community School DistrictIndustrial Facilities Tax Exemption (IFT)General Economic Development$632,450
2017CaliforniaCity of Garden GroveGarden Grove MXD (Great Wolf Lodge)General Economic Development$634,000
2017New YorkEast Islip Union Free School DistrictPILOTGeneral Economic Development$635,184
2017New MexicoAlbuquerque Municipal School District 12Tax Abatement - Bernalilio CountyGeneral Economic Development$639,976
2017TexasDallas CountyEconomic Development ProjectsJob Creation/Retention$640,000
2017GeorgiaBartow CountyBartow County Dev AuthGeneral Economic Development$641,017
2017LouisianaPointe Coupee Parish School Board(not specified)(not specified)$643,000
2017South CarolinaGeorgetown CountyFee in Lieu of Taxes (FILOT)General Economic Development$645,710
2017LouisianaNew Orleans Sewerage and Water BoardRestoration Tax Abatement Program (RTA)General Economic Development$646,000
2017New YorkBay Shore Union Free School DistrictPILOTGeneral Economic Development$646,151
2017ArkansasState of ArkansasLow Income Housing CreditHousing$650,000
2017FloridaCity of StuartCRAGeneral Economic Development$652,435
2017New JerseyMatawan-Aberdeen School DistrictTax AbatementGeneral Economic Development$652,599
2017IowaCharles CityChapter 15A & 403General Economic Development$654,431
2017VirginiaCity of SouthhamptonTax AbatementsGeneral Economic Development$655,600
2017TexasState of TexasFoundation School ProgramGeneral Economic Development$655,956
2017IowaLinn-Mar Community School DistrictUrban RenewalGeneral Economic Development$660,534
2017New YorkPlattsburgh City School DistrictPILOTGeneral Economic Development$661,787
2017WashingtonCity of SpokaneMulti-unit Urban HousingAffordable Housing $662,782
2017South CarolinaLancaster CountyEconomic Development ProgramGeneral Economic Development$664,166
2017VirginiaAugusta CountyTax AbatementGeneral Economic Development$664,212
2017MissouriSt. Louis CountyIndustrial Development BondsJob Creation/Retention$664,979
2017OhioMilford Exempted Village School DistrictCRA/EZGeneral Economic Development$668,699
2017OhioVandalia-Butler City School DistrictCRA(not specified)$669,737
2017LouisianaWest Feliciana ParishIndustrial Tax Exemption Program (ITEP)General Economic Development$670,028
2017LouisianaWebster Parish School Board(not specified)(not specified)$670,083
2017ConnecticutCity of MansfieldTax Abatement AgreementsHousing$671,006
2017IowaDubuque CountyChapter 15A & 403General Economic Development$672,688
2017LouisianaNew Orleans Levee Board (East)Restoration Tax Abatement Program (RTA)General Economic Development$674,000
2017South CarolinaAnderson County School District 2Tax AbatementGeneral Economic Development$674,000
2017New YorkWaterloo Central School DistrictPILOTGeneral Economic Development$677,402
2017KentuckyLexington-FayetteKentucky Business Investment ProgramGeneral Economic Development$677,492
2017New YorkCity of AuburnIDAGeneral Economic Development$678,410
2017VirginiaRoanoke CountySouth Peak Community Development Authority (Tax Increment)General Economic Development$678,820
2017MichiganWyoming School DistrictIFT/PILOTGeneral Economic Development$684,314
2017IllinoisCity of JolietSales Tax RebateGeneral Economic Development$684,741
2017North DakotaWest Fargo School District 6Public Charity ExemptionCharity/nonprofit/government assistance$686,138
2017South CarolinaMarlboro County School DistrictTax AbatementGeneral Economic Development$687,000
2017New YorkFrontier Central School DistrictPILOTGeneral Economic Development$688,058
2017MichiganBay CityBrownfield Redevelopment (BRA)(not specified)$689,144
2017FloridaBrevard CountyTax AbatementGeneral Economic Development$689,909
2017MissouriIndependence 30 School DistrictChapter 100General Economic Development$690,557
2017MaineCity of BurlingtonTax Increment Financing (TIF)General Economic Development$690,774
2017PennsylvaniaJersey Shore Area School DistrictClean and GreenGeneral Economic Development$696,000
2017MichiganRomulus Community School DistrictIFT/BrownfieldsGeneral Economic Development$696,386
2017MichiganGrand RapidsBrownfield Redevelopment ProgramGeneral Economic Development$696,922
2017IowaWaterlooChapter 15A & 403General Economic Development$700,829
2017New YorkEast Rockaway Union Free School DistrictPILOTGeneral Economic Development$701,591
2017LouisianaSt. John the Baptist Parish School Board(not specified)(not specified)$702,030
2017New YorkNew Hartford Central School DistrictPILOTGeneral Economic Development$703,622
2017PennsylvaniaElizabethtown Area School DistrictLERTAGeneral Economic Development$704,000
2017GeorgiaCit of RomeRome-Floyd County Dev AuthGeneral Economic Development$705,202
2017NevadaCity of HendersonRenewable EnergyEnergy production$705,793
2017New MexicoRoswell Independent School District 4Industrial Revenue Bonds (IRB)General Economic Development$706,485
2017MichiganHancockTax Increment FinancingGeneral Economic Development$707,353
2017ArkansasState of ArkansasWater Resource Conserv & dev IncentivesConservation of farmland, forest, open space, or water$708,000
2017MichiganTraverse City Area School DistrictPILOTGeneral Economic Development$709,920
2017MassachusettsCity of BrocktonTax AbatementGeneral Economic Development$711,393
2017FloridaOrmond BeachTax Increment Financing (TIF)General Economic Development$712,069
2017PennsylvaniaFort Leboeuf School DistrictHomestead/FarmsteadGeneral Economic Development$713,647
2017TexasState of TexasFoundation School ProgramGeneral Economic Development$715,963
2017IdahoState of IdahoIdaho Business AdvantageBusiness attraction/retention/expansion$718,947
2017ConnecticutCity of ManchesterTax Abatement AgreementsHousing$719,000
2017North DakotaWest Fargo School District 6Single Family ResidenceHousing$720,299
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