Tax Break Tracker

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 affected, 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

Fiscal Year

State or Territory

Jurisdiction Type

Jurisdiction

Clear

	Foregone / Lost Revenues	Number of records
TOTALS FOR SEARCH:	$32,393,094,541	3,626

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

Year	State or Territory	Jurisdiction	Program Name	Program Type	Gross Revenue Loss
2019	South Carolina	City of Columbia	Multicounty Industrial or Business Park	General Economic Development	$346,510
2019	South Carolina	City of Columbia	Fee in Lieu of Taxes (FILOT)	General Economic Development	$3,243,593
2019	South Carolina	City of Columbia	Special Source Revenue Credit Program	Industrial development	$541,833
2019	Georgia	City of Columbus	Enterprise Zone Program	General Economic Development	$13,764
2019	Georgia	City of Columbus	Historic Preservation	General Economic Development	$256,536
2019	Georgia	City of Columbus	Conservation Use Valuation Assessment	General Economic Development	$444,094
2019	Georgia	City of Columbus	Industrial Revenue Bond Program	General Economic Development	$8,403,712
2019	Ohio	City of Columbus	Job Growth Incentive Program	General Economic Development	$11,311,000
2019	Ohio	City of Columbus	TIF - Tax Increment Financing	General Economic Development	$3,136,000
2019	Ohio	City of Columbus	Community Reinvestment Area (CRA) Program	General Economic Development	$1,523,000
2019	Ohio	City of Columbus	School District Revenue Sharing	General Economic Development	$1,366,000
2019	Ohio	City of Columbus	Job Creation Tax Credit Program	General Economic Development	$576,000
2019	Ohio	City of Columbus	Columbus Downtown Office Incentive Program	General Economic Development	$423,000
2019	Ohio	City of Columbus	Enterprise Zone Program	General Economic Development	$235,000
2019	Kentucky	City of Covington	Various Payroll Tax Abatements	General Economic Development	$338,108
2019	Kentucky	City of Covington	Various Property Tax Abatements	General Economic Development	$193,846
2019	Rhode Island	City of Cranston	Economic Development Tax Incentive Program for Commercially Zoned Property	General Economic Development	$242,885
2019	Illinois	City of Crystal Lake	Sales Tax Rebate	Construction/rehabilitation	$294,952
2019	Texas	City of Dallas	Historic Preservation	General Economic Development	$1,468,000
2019	Texas	City of Dallas	Tax Increment Financing	General Economic Development	$43,723,000
2019	Texas	City of Dallas	Public Private Partnership (PPP) Program	Job Creation/Retention	$9,647,000
2019	Illinois	City of Danville	Sales Tax Rebate	Business attraction/retention/expansion	$36,293
2019	Illinois	City of Danville	Tax Increment Financing (TIF)	General Economic Development	$250,600
2019	Iowa	City of Davenport	Sales Tax Rebates for Urban Renewal Projects	General Economic Development	$107,000
2019	Iowa	City of Davenport	Economic Development Hotel/Motel Tax Refund	General Economic Development	$495,000
2019	Iowa	City of Davenport	Tax Increment Financing	General Economic Development	$2,414,000
2019	Illinois	City of Decatur	Enterprise Zone (EZ)	Business attraction/retention/expansion	$652,560
2019	Illinois	City of Decatur	Tax Increment Financing (TIF)	Redevelopment/revitalization	$1,445,854
2019	Illinois	City of Dekalb	Property Tax Rebate	Business attraction/retention/expansion	$127,712
2019	Iowa	City of Des Moines	Urban Renewal/Econ Develop	General Economic Development	$4,681,243
2019	Illinois	City of Des Plaines	Class 6b	Construction/rehabilitation	$6,603,719
2019	Michigan	City of Detroit	Senior Citizen/Disabled Family Housing Exemption	Affordable Housing	$63,652
2019	Michigan	City of Detroit	Brownfield Redevelopment Authority (BRA)	Brownfield rehabilitation	$1,179,840
2019	Michigan	City of Detroit	Commercial Redevelopment Act (CRA)	Construction/rehabilitation	$6,573
2019	Michigan	City of Detroit	Obsolete Property Rehabilitation Act (OPRA)	Construction/rehabilitation	$1,729,275
2019	Michigan	City of Detroit	Commercial Rehabilitation Act (CRA)	Construction/rehabilitation	$1,966,521
2019	Michigan	City of Detroit	Renaissance Zone Act (RZ)	General Economic Development	$5,094,819
2019	Michigan	City of Detroit	Land Bank Fast Track (LB)	Housing	$483,462
2019	Michigan	City of Detroit	Industrial Facilities Tax (IFT)	Industrial development	$426,216
2019	Michigan	City of Detroit	Neighborhood Enterprise Zone (NEZ)	Redevelopment/revitalization	$4,278,780
2019	Michigan	City of Detroit	Michigan State Housing Development Authority (MSHDA)	Affordable Housing	$5,360,686
2019	Illinois	City of Dixon	Agreement with UPM Raflatac, Inc.	Business attraction/retention/expansion	$15,676
2019	Illinois	City of Dixon	Agreement with Ken Nelson Auota Plaza	Construction/rehabilitation	$63,268
2019	Illinois	City of East Moline	Enterprise Zone (EZ)	Business attraction/retention/expansion	$16,757
2019	Illinois	City of East Peoria	Various tax abatement programs	Business attraction/retention/expansion	$850,506
2019	Illinois	City of East Peoria	Tax Increment Financing (TIF)	General Economic Development	$826,146
2019	Oklahoma	City of Edmond	Hotel Tax Rebate	General Economic Development	$102,916
2019	Illinois	City of Edwardsville	Enterprise Zone (EZ)	General Economic Development	$845,801
2019	Illinois	City of Effingham	Enterprise Zone (EZ)	Construction/rehabilitation	$353,038
2019	Illinois	City of Elgin	Property and Sales Tax Rebate	General Economic Development	$612,579
2019	New Jersey	City of Elizabeth	PILOT Agreements	Affordable Housing	$29,030,351
2019	Illinois	City of Elmhurst	Tax Increment Financing (TIF)	General Economic Development	$106,888
2019	Illinois	City of Elmhurst	Sales Tax Rebate	General Economic Development	$671,990
2019	Pennsylvania	City of Erie	Local Economic Revitalization Tax Assistance	General Economic Development	$1,763,435
2019	Oregon	City of Eugene	Multi-Unit Property Tax Exemption	Redevelopment/revitalization	$905,362
2019	Oregon	City of Eugene	Low-Income Rental Housing Property Tax Exemption	Affordable Housing	$450,423
2019	Oregon	City of Eugene	West Eugene Enterprise Zone	General Economic Development	$167,811
2019	Oregon	City of Eugene	Property Tax Differential	General Economic Development	$54,576
2019	Illinois	City of Forest Park	Class 6b	Construction/rehabilitation	$52,400
2019	Colorado	City of Fort Collins	Business Assistance Agreements	Business attraction/retention/expansion	$878,084
2019	Colorado	City of Fort Collins	Manufacturer's Use Tax Rebates	General Economic Development	$405,437
2019	Indiana	City of Fort Wayne	Personal Property Tax Abatements	General Economic Development	$1,460,341
2019	Indiana	City of Fort Wayne	Real Property Tax Abatements	General Economic Development	$2,295,859
2019	Texas	City of Fort Worth	Economic Development Program Grant Agreements	Business attraction/retention/expansion	$23,895,274
2019	Texas	City of Fort Worth	Chapter 312 Tax Abatement Agreements	General Economic Development	$4,225,907
2019	Texas	City of Fort Worth	Neighborhood Empowerment Zones (EZ)	General Economic Development (EZ)	$426,720
2019	Illinois	City of Franklin Park	Tax Increment Financing (TIF)	Redevelopment/revitalization	$939,777
2019	Maryland	City of Frederick	Tax Credit Agreements	General Economic Development	$5,789
2019	Maryland	City of Gaithersburg	Property Tax Abatements	General Economic Development	$285,000
2019	Illinois	City of Galesburg	Tax Increment Financing (TIF)	Construction/rehabilitation	$622,391
2019	Illinois	City of Galesburg	Sales Tax Rebate	General Economic Development	$65,521
2019	Kentucky	City of Georgetown	Kentucky Business Investment Program (KBI)	Job Creation	$23,422
2019	Kentucky	City of Georgetown	Kentucky Job Retention Program (KJRA)	General Economic Development	$2,499,960
2019	Illinois	City of Glenview	Sales Tax Rebate	General Economic Development	$2,698,046
2019	Illinois	City of Glenview	Various tax abatement programs	Redevelopment/revitalization	$240,502
2019	Nebraska	City of Grand Island	Tax Increment Financing (TIF)	General Economic Development	$3,126,000
2019	Michigan	City of Grand Rapids	Tool and Die Recovery Renaissance Zones	General Economic Development	$6,329
2019	Michigan	City of Grand Rapids	Air and Water Pollution Control	General Economic Development	$10,476
2019	Michigan	City of Grand Rapids	Renaissance Zones	General Economic Development	$104,665
2019	Michigan	City of Grand Rapids	Obsolete Property Rehabilitation Exemption	General Economic Development	$118,135
2019	Michigan	City of Grand Rapids	Neighborhood Enterprise Zone Exemption	General Economic Development	$118,650
2019	Michigan	City of Grand Rapids	Industrial Facilities Exemption	General Economic Development	$132,465
2019	Michigan	City of Grand Rapids	New Personal Property Exemption	General Economic Development	$179,842
2019	Michigan	City of Grand Rapids	Payment in Lieu of Taxes	General Economic Development	$882,032
2019	Michigan	City of Grand Rapids	Brownfield Redevelopment Program	General Economic Development	$1,214,013
2019	Wisconsin	City of Green Bay	Tax Increment Financing	General Economic Development	$195,333
2019	Oregon	City of Gresham	Enterprise Zone	General Economic Development	$1,110,297
2019	Mississippi	City of Gulfport	Various Tax Abatement Agreements	General Economic Development	$614,040
2019	Illinois	City of Hanover Park	Tax Increment Financing (TIF); Sales Tax Rebate	General Economic Development	$2,913,549
2019	Connecticut	City of Hartford	Low-Income Housing Abatements; Capital Projects; and other Construction/Renovation	General Economic Development	$18,747,000
2019	Mississippi	City of Hattiesburg	Industrial expansion exemptions	General Economic Development	$1,332,276
2019	Mississippi	City of Hattiesburg	Historic district exemptions	General Economic Development	$51,146
2019	Nevada	City of Henderson	Various incentives agreements	Redevelopment/revitalization	$6,567,006
2019	Nevada	City of Henderson	Partial abatement of certain taxes imposed on new or expanded data center	Technology (data center)	$329,151
2019	Nevada	City of Henderson	Abatement for eligible machinery or equipment used by certain new or expanded businesses	Manufacturing development	$291,972
2019	Nevada	City of Henderson	Energy-related tax incentives	Energy production	$271,673
2019	Nevada	City of Henderson	Redevelopment Area Owner Participation Agreements	Redevelopment/revitalization	$143,095
2019	Nevada	City of Henderson	Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft	Technology (aviation)	$30,236
2019	Illinois	City of Highland	Various tax abatement programs	General Economic Development	$156
2019	Illinois	City of Highland	Various tax abatement programs	Property improvements	$10,678
2019	Illinois	City of Highland	Sales Tax Rebate	Property improvements	$38,475