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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 Arlene Martínez 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:$15,856,961,3581,668
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 .
2018ArkansasPulaski CountyPayment in lieu of Taxes (PILOT) Agreement - Pulaski CountyGeneral Economic Development$558,697
2018PennsylvaniaHamburg Area School DistrictTax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$557,014
2018MarylandAnne Arundel CountyAgricultural Land Use Tax CreditGeneral Economic Development$549,612
2018MississippiCity of SouthavenConstruction and Expansion of a Manufacturing and/or Storage FacilityGeneral Economic Development$549,478
2018KansasCity of Overland ParkSales Tax and Revenue Bonds (STAR Bonds)Job Creation/Retention$545,793
2018IdahoBannock CountyVarious Property Tax Abatement AgreementsGeneral Economic Development$544,885
2018South CarolinaYork School District 1Tax AbatementGeneral Economic Development$543,937
2018ArizonaCity of PhoenixTransaction Privilege Tax ReimbursementRedevelopment/revitalization$543,000
2018MissouriState of MissouriDevelopment Tax CreditJob Creation/Retention$542,000
2018PennsylvaniaGreenville Area School DistrictHomestead/Farmstead ExclusionResidential tax relief$538,314
2018TexasCity of El PasoMulti-Family 380 AgreementsAffordable Housing$537,293
2018LouisianaCity of Lafayette/Lafayette ParishPayments-in-Lieu-of-Taxes (PILOT) ProgramGeneral Economic Development$534,531
2018HawaiiHawaii CountyCommerical Agricultural Use ProgramsConservation of farmland, forest, open space, or water$533,616
2018PennsylvaniaEast Lycoming School DistrictHomestead Tax ExemptionResidential tax relief$533,000
2018PennsylvaniaPittsburgh Public SchoolsResidential Enhanced LERTAGeneral Economic Development$532,942
2018MissouriCity of St. LouisChapter 353 - ResidentialRedevelopment/revitalization$530,000
2018KansasWichita Unified School District 259Various Tax Abatement Agreements(not specified)$529,676
2018OklahomaUnion Public School District 9State of Oklahoma Ad Valorem ExemptionManufacturing development$529,386
2018OregonPortland Public SchoolsHomebuyer Opportunity Tax ExemptHousing$527,000
2018North DakotaFargo School District 1Single Family ResidenceConstruction/rehabilitation$526,128
2018PennsylvaniaCrestwood School DistrictClean and GreenConservation of farmland, forest, open space, or water$525,000
2018FloridaCity of JacksonvilleQualified Target IndustryGeneral Economic Development$523,810
2018GeorgiaCobb CountyHome Depot IncJob Creation/Retention$523,095
2018GeorgiaCity of AtlantaAtlanta Development Authority d/b/a Invest AtlantaBusiness attraction/retention/expansion$523,000
2018NevadaDouglas County School DistrictStandardGeneral Economic Development$521,588
2018South DakotaCity of AberdeenTIF - Pay-As-You GoGeneral Economic Development$517,286
2018South CarolinaRichland County School District 2Multi-County Industrial Park (MCIP)Business attraction/retention/expansion$516,588
2018New MexicoState of New MexicoAdvanced Energy Deduction -- Gross Receipts and Compensating TaxesEnergy production$500,000
2018OhioCity of ColumbusSchool District Revenue SharingCharity/nonprofit/government assistance$500,000
2018LouisianaCity of Baton Rouge/East Baton Rouge ParishRestoration Tax Abatement Program (RTA)General Economic Development$493,111
2018KansasCity of Overland ParkTax Increment FinancingJob Creation/Retention$490,513
2018LouisianaJefferson ParishRestoration Tax Abatement Program (RTA)General Economic Development$489,934
2018MissouriCity of SpringfieldTax Increment FinancingGeneral Economic Development$489,314
2018OregonHillsboro School District 1jVertical HousingGeneral Economic Development$489,000
2018OregonMultnomah CountyNew Housing Homebuyer Opportunity Limited Tax ExemptionsJob Creation/Retention$489,000
2018TexasDallas CountyEconomic Development ProjectsJob Creation/Retention$489,000
2018New YorkErie CountyVarious PILOT AgreementsGeneral Economic Development$488,045
2018OregonMultnomah CountyCore Area Multi-Unit and Transit Oriented DevelopmentJob Creation/Retention$488,000
2018FloridaCity of OrlandoTax Increment Rebates (TIF)General Economic Development$481,469
2018MichiganOakland CountyIndustrial Facilities ExemptionIndustrial development$480,914
2018MinnesotaWashington CountyTax Increment Financing (TIF) Pay-As-You-GoGeneral Economic Development$477,800
2018AlabamaCity of TuscaloosaVarious Sales Tax AgreementGeneral Economic Development$477,391
2018New MexicoCity of AlbuquerqueIndustrial Revenue Bond ProjectsGeneral Economic Development$477,149
2018MassachusettsCity of LynnTax Increment Financing (TIF)General Economic Development$476,432
2018New JerseyToms River TownshipNJ Housing and Mortgage Fin ActHousing$475,173
2018South CarolinaHorry School DistrictFee in Lieu of Taxes (FILOT)General Economic Development$475,006
2018ArizonaState of ArizonaRio Nuevo Tax Increment Financing (TIF) DistrictGeneral Economic Development$471,000
2018New MexicoAlbuquerque Municipal School District 12Tax Abatement - City of AlbuquerqueGeneral Economic Development$469,238
2018OklahomaBroken Arrow Public School District I-003Broken Arrow Flightsafety and Downtown Economic Development District No. One (TIF)General Economic Development (TIF)$464,757
2018WashingtonClover Park School DistrictMulti-Family Housing Tax Abatement ProgramConstruction/rehabilitation$461,775
2018IowaCity of Sioux CityUrban Renewal and Economic Development Projects - Tax Increment Financing (TIF)General Economic Development$461,405
2018MarylandAnne Arundel CountyBrownfield Site Tax CreditGeneral Economic Development$460,917
2018LouisianaIberia Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$459,512
2018IowaCity of DavenportEconomic Development Hotel/Motel Tax RefundGeneral Economic Development$459,000
2018West VirginiaCity of MorgantownTax Increment FinancingGeneral Economic Development$457,336
2018MarylandBaltimore CountyEnterprise Zone Tax CreditGeneral Economic Development (EZ)$456,000
2018South DakotaMinnehaha CountyTax Increment Financing (TIF)General Economic Development$455,663
2018TennesseeShelby CountyTax Abatement Agreements Entered into by Industrial Development Board of Various Municipal GovernmentsGeneral Economic Development$453,426
2018LouisianaOrleans Parish School BoardRestoration Tax Abatement Program (RTA)General Economic Development$453,033
2018OklahomaCity of TulsaRetail Incentives PolicyBusiness attraction/retention/expansion$453,000
2018NebraskaSouth Sioux City Community Schools District 11Tax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$452,047
2018FloridaOrange CountyVarious economic development ad valorem tax exemptionsBusiness attraction/retention/expansion$451,234
2018LouisianaCity of ShreveportRestoration Tax Abatement Program (RTA)Real estate development (commercial)$449,238
2018ColoradoCity of Colorado SpringsEconomic Development Incentive - Retail SalesGeneral Economic Development$447,717
2018ColoradoCity of Fort CollinsManufacturer's Use Tax RebatesGeneral Economic Development$444,913
2018FloridaPalm Beach CountyEconomic Development Tax ExemptionGeneral Economic Development$444,705
2018MichiganOakland CountyBrownfield Redevelopment AgreementsEnvironmental protection$442,130
2018IllinoisCity of JolietTax Increment Financing (TIF)General Economic Development$440,717
2018New JerseyEdison School DistrictTax AbatementGeneral Economic Development$440,003
2018MichiganCity of Sterling HeightsLocal Development Finance AuthorityGeneral Economic Development$438,187
2018South CarolinaClover School District 2Tax AbatementGeneral Economic Development$436,000
2018GeorgiaCobb County Board of EducationHigh Woods RealtyGeneral Economic Development$435,025
2018KansasShawnee Mission Unified School District 512Tax Increment Financing (TIF)General Economic Development (TIF)$429,503
2018OklahomaOklahoma CountyVarious Property Tax tax abatementsCapital investment$429,105
2018OhioColumbus City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$427,540
2018OhioFranklin CountyEnvironmental Protection Agency ProgramsEnvironmental protection$424,000
2018NevadaCity of SparksStandardGeneral Economic Development$417,810
2018IdahoState of IdahoTax Reimbursement IncentivesJob Creation/Retention$417,533
2018OklahomaState of OklahomaQuality Events ProgramSports and other mega events$417,000
2018CaliforniaLa Honda-Pescadero Unified School DistrictWilliamson Act and Mills ActAgricultural development$416,890
2018IowaBlack Hawk CountyPassive Tax Abatements: Urban renewal and economic development projects of other entitiesGeneral Economic Development$416,237
2018NebraskaLexington School District 1Tax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$414,649
2018South CarolinaRichland CountySpecial Source Revenue CreditGeneral Economic Development$412,142
2018PennsylvaniaCity of ReadingKeystone Opportunity Zone ProgramGeneral Economic Development$412,000
2018LouisianaWebster Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$409,773
2018WashingtonKing CountySingle-family Dwelling Improvement ProgramProperty improvements$409,000
2018North DakotaCass CountySingle Family ResidenceGeneral Economic Development$407,397
2018WashingtonPierce CountyHousing Projects(not specified)$407,057
2018PennsylvaniaCity of Pittsburgh10-year Residential LERTAHousing$404,840
2018MichiganCity of WarrenBrownfield Redevelopment Authority SitesBrownfield rehabilitation$404,582
2018KentuckyLouisville/JeffersonProperty Assessment/Reassessment MoratoriumGeneral Economic Development$399,558
2018North DakotaBurleigh CountyCommercial and Residential ImprovementsGeneral Economic Development$398,829
2018South CarolinaLexington County School District 4Fee-in-Lieu of Tax Program (FILOT)Business attraction/retention/expansion$397,894
2018NevadaElko CountyRenewable EnergyEnergy production$397,833
2018MissouriGreene CountyChap 100/Chap 353/TIFGeneral Economic Development$395,597
2018MissouriCity of Kansas CitySales/Leaseback Port KCJob Creation/Retention$394,000
2018OregonCity of EugeneLow-Income Rental Housing Property Tax ExemptionAffordable Housing$391,441
2018South DakotaLead-Deadwood School District 40-1Tax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$388,931
2018South CarolinaCity of ColumbiaFee in Lieu of Taxes (FILOT)General Economic Development$386,300
2018PennsylvaniaDallastown Area School DistrictLocal Economic Revitalization Tax Assistance (LERTA)Construction/rehabilitation$383,158
2018OregonCity of HillsboroVertical Housing ProgramConstruction/rehabilitation$382,000
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