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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 Type sort icon . Gross Revenue Loss
2017New YorkWarwick Valley Central School DistrictPILOTGeneral Economic Development$1,161,776
2017New YorkWashingtonville Central School DistrictPILOTGeneral Economic Development$15,538
2017New YorkWaterloo Central School DistrictPILOTGeneral Economic Development$677,402
2017New YorkWatertown City School DistrictPILOTGeneral Economic Development$599,226
2017New YorkWatkins Glen Central School DistrictPILOTGeneral Economic Development$439,017
2017New YorkWaverly Central School DistrictPILOTGeneral Economic Development$1,248
2017New YorkWaverly Central School DistrictPILOTGeneral Economic Development$11,224
2017New YorkWaverly Central School DistrictPILOTGeneral Economic Development$167,945
2017New YorkWaverly Central School DistrictPILOTGeneral Economic Development$182,685
2017New YorkWayland-Cohocton Central School DistrictPILOTGeneral Economic Development$1,873,988
2017New YorkWayne Central School DistrictPILOTGeneral Economic Development$2,482,567
2017New YorkWebster Central School DistrictPILOTGeneral Economic Development$582,349
2017New YorkWest Genesee Central School DistrictPILOTGeneral Economic Development$31,899
2017New YorkWest Genesee Central School DistrictPILOTGeneral Economic Development$506,867
2017New YorkWest Hempstead Union Free School DistrictPILOTGeneral Economic Development$818,901
2017New YorkWest Irondequoit Central School DistrictPILOTGeneral Economic Development$35,357
2017New YorkWest Islip Union Free School DistrictPILOTGeneral Economic Development$84,717
2017New YorkWest Seneca Central School DistrictPILOTGeneral Economic Development$364,493
2017New YorkWestbury Union Free School DistrictPILOTGeneral Economic Development$9,963,234
2017New YorkWestchester CountyMortgage Tax AbatementGeneral Economic Development$81,250
2017New YorkWestchester CountySales Tax AbatementGeneral Economic Development$2,379,807
2017New YorkWhite Plains City School DistrictTax AbatementsGeneral Economic Development$9,509,489
2017New YorkWhitesboro Central School DistrictPILOTGeneral Economic Development$112,557
2017New YorkWilliamson Central School DistrictPILOTGeneral Economic Development$276,706
2017New YorkWilliamsville Central School DistrictPILOTGeneral Economic Development$2,099,893
2017New YorkWilson Central School DistrictPILOTGeneral Economic Development$19,000
2017New YorkWindsor Central School DistrictPILOTGeneral Economic Development$995,028
2017New YorkWyandanch Union Free School DistrictPILOTGeneral Economic Development$1,260,553
2017New YorkYorkshire-Pioneer Central School DistrictPILOTGeneral Economic Development$104,000
2017North CarolinaLenoirTax Agreement AgreementsGeneral Economic Development$3,978,500
2017North DakotaBismarckRemodeling Exemption - CommercialGeneral Economic Development$455,716
2017North DakotaBismarckRenaissance Zone - CommercialGeneral Economic Development$261,242
2017North DakotaBismarckRenaissance Zone - ResidentialGeneral Economic Development$22,604
2017North DakotaBismarckNew/Expanded Business ExemptionGeneral Economic Development$13,998
2017North DakotaBurleigh CountyPublic Charity ExemptionGeneral Economic Development$3,428,151
2017North DakotaBurleigh CountyCommercial and Residential ImprovementsGeneral Economic Development$435,790
2017North DakotaBurleigh CountyNew and Expanding BusinessGeneral Economic Development$12,318
2017North DakotaBurleigh CountySolar, Wind, Geothermal - StructuresGeneral Economic Development$482
2017North DakotaCass CountyPublic Charity ExpansionGeneral Economic Development$1,091,334
2017North DakotaCass CountySingle Family ResidenceGeneral Economic Development$462,697
2017North DakotaCass CountyNew and Expanding Business ExpansionGeneral Economic Development$188,193
2017North DakotaCass CountyChildhood Service ExemptionGeneral Economic Development$38,722
2017North DakotaCass CountyCommercial and ResidentialGeneral Economic Development$34,373
2017North DakotaDevils Lake Public School District 1New & Expanding BusinessGeneral Economic Development$22,118
2017North DakotaFargoVarious Tax Abatement AgreementsGeneral Economic Development$4,876,964
2017North DakotaFargo School District 1New and Expanded Business AbatementGeneral Economic Development$165,440
2017North DakotaFargo School District 1Commercial and ResidentialGeneral Economic Development$61,283
2017North DakotaGrand ForksCommercial RemodelGeneral Economic Development$63,738
2017North DakotaGrand ForksResidential RemodelGeneral Economic Development$36,987
2017North DakotaGrand ForksTax Increment FinancingGeneral Economic Development$26,777
2017North DakotaGrand ForksChild Care FacilitiesGeneral Economic Development$11,824
2017North DakotaGrand ForksPayment in Lieu of TaxesGeneral Economic Development$5,663
2017North DakotaGrand Forks CountyPublic Charity ExemptionGeneral Economic Development$1,312,290
2017North DakotaGrand Forks CountySingle Family ResidenceGeneral Economic Development$184,204
2017North DakotaGrand Forks CountyCommercial and Residential ImprovementsGeneral Economic Development$122,175
2017North DakotaGrand Forks CountyChildhood Service ExemptionGeneral Economic Development$13,133
2017North DakotaGrand Forks CountySolar-Wind StructuresGeneral Economic Development$1,232
2017North DakotaMinotRenaissance Zone Exemption - Commercial BuildingsGeneral Economic Development$61,580
2017North DakotaMinotNew Business Exemption PILOT Tax IncentiveGeneral Economic Development$12,131
2017North DakotaMinotRenaissance Zone Exemption - Residential BuildingsGeneral Economic Development$1,972
2017North DakotaMinotExemption of Improvements to Commercial and Residential BuildingsGeneral Economic Development$1,272
2017North DakotaWest Fargo School District 6New & Expanding BusinessGeneral Economic Development$144,767
2017North DakotaWest Fargo School District 6Commercial and ResidentialGeneral Economic Development$28,726
2017OhioAkronCommunity Reinvestment ActGeneral Economic Development$32,777
2017OhioAmanda-Clearcreek Local School DistrictCommunity Reinvestment Area (CRA)General Economic Development$5,990
2017OhioAnthony Wayne Local School DistrictEnterprise ZonesGeneral Economic Development$29,708
2017OhioAnthony Wayne Local School DistrictCommunity Reinvestment Area (CRA)General Economic Development$28,710
2017OhioAnthony Wayne Local School DistrictCommunity Reinvestment Area (CRA)General Economic Development$28,329
2017OhioAnthony Wayne Local School DistrictCommunity Reinvestment Area (CRA)General Economic Development$5,719
2017OhioAshtabula Area City School DistrictAbatementsGeneral Economic Development$45,250
2017OhioAurora City School DistrictCommunity Reinvestment Area (CRA)General Economic Development$439,294
2017OhioAustintown Local School DistrictAbatementsGeneral Economic Development$30,457
2017OhioAvon Local School DistrictEnterprise ZonesGeneral Economic Development$1,202,158
2017OhioBarberton City School DistrictCRA/EZGeneral Economic Development$121,327
2017OhioBatavia Local School DistrictEnterprise ZonesGeneral Economic Development$442,536
2017OhioBedfordCRA Compensation AgreementGeneral Economic Development$33,514
2017OhioBedford City School DistrictCommunity Reinvestment Area (CRA)General Economic Development$329,254
2017OhioBedford City School DistrictCommunity Reinvestment Area (CRA)General Economic Development$151,974
2017OhioBedford City School DistrictCommunity Reinvestment Area (CRA)General Economic Development$13,151
2017OhioBowling Green City School DistrictEnterprise ZonesGeneral Economic Development$457,848
2017OhioBrecksville-Broadview Heights City School DistrictAbatementsGeneral Economic Development$41,903
2017OhioBryan City School DistrictAbatementsGeneral Economic Development$202,824
2017OhioBuckeye Joint Vocational School DistrictEnterprise ZonesGeneral Economic Development$15,185
2017OhioBuckeye Joint Vocational School DistrictEnterprise ZonesGeneral Economic Development$9,920
2017OhioBuckeye Joint Vocational School DistrictEnterprise ZonesGeneral Economic Development$2,930
2017OhioBuckeye Local School District (Ashtabula)Enterprise ZonesGeneral Economic Development$879
2017OhioCambridge City School DistrictCRAGeneral Economic Development$30,199
2017OhioCambridge City School DistrictCRAGeneral Economic Development$22,309
2017OhioCampbell City School DistrictCRAGeneral Economic Development$24,402
2017OhioCanal Winchester Local School DistrictCRAGeneral Economic Development$516,521
2017OhioCanton Local School DistrictEnterprise ZonesGeneral Economic Development$280,588
2017OhioCardinal Local School DistrictCRAGeneral Economic Development$81,635
2017OhioCenterville City School DistrictCRA/EZGeneral Economic Development$148,834
2017OhioChampion Local School DistrictEnterprise ZonesGeneral Economic Development$9,622
2017OhioCincinnatiTax Increment Financing (TIF)General Economic Development$16,700,000
2017OhioCincinnatiCommunity Reinvestment AreaGeneral Economic Development$1,947,000
2017OhioCincinnati Public School DistrictCommunity Reinvestment ProgramGeneral Economic Development$18,350,966
2017OhioClark-Shawnee Local School DistrictEnterprise ZonesGeneral Economic Development$109,145
2017OhioClaymont City School DistrictEnterprise ZonesGeneral Economic Development$18,346
2017OhioClear Fork Valley Local School DistrictCRAGeneral Economic Development$10,407
2017OhioClear Fork Valley Local School DistrictCommunity Urban Development ProgramGeneral Economic Development$64
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