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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:$15,746,563,5073,688
Download results as CSV or XML

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

YearStateJurisdiction sort icon . Program NameProgram TypeGross Revenue Loss
2017ConnecticutCity of BridgeportAffordable Housing Tax Abatement ProgramAffordable Housing$1,407,124
2017ConnecticutCity of BridgeportEconomic Development Tax Abatement ProgramJob Creation/Retention$1,401,596
2017VirginiaCity of BristolBristol HotelGeneral Economic Development$191,245
2017VirginiaCity of BristolHeritage MotorsportGeneral Economic Development$70,886
2017VirginiaCity of BristolBurger BarGeneral Economic Development$22,830
2017VirginiaCity of BristolHome DepotGeneral Economic Development$7,699
2017VirginiaCity of BristolThe Southern ChurnGeneral Economic Development$770
2017MassachusettsCity of BrocktonTax AbatementGeneral Economic Development$711,393
2017OklahomaCity of Broken ArrowFive Year Ad Valorem Tax Exemption for ManufacturingManufacturing$35,490
2017South DakotaCity of BrookingsVarious Sales Tax AbatementsGeneral Economic Development$139,809
2017AlabamaCity of BrundidgeTax Abatement Agreements(not specified)$20,847
2017New YorkCity of BuffaloVarious New York State programsGeneral Economic Development$10,340,465
2017New YorkCity of BuffaloErie County Industrial Development Agency programsJob Creation/Retention$7,839,686
2017NevadaCity of BunkervilleRenewable EnergyEnergy production$4,021
2017NevadaCity of BunkervilleData CentersGeneral Economic Development$2,019
2017NevadaCity of BunkervilleStandardGeneral Economic Development$497
2017NevadaCity of BunkervilleAviationGeneral Economic Development$75
2017CaliforniaCity of BurbankTIF - DebtGeneral Economic Development$13,239,000
2017MaineCity of BurlingtonTax Increment Financing (TIF)General Economic Development$690,774
2017GeorgiaCity of CalhounBond-Lease TransactionsGeneral Economic Development$28,097
2017MissouriCity of CaliforniaEnhanced Enterprise ZonesGeneral Economic Development$695
2017MassachusettsCity of Cambridge121A Urban DevelopmentGeneral Economic Development$465,702
2017MassachusettsCity of CantonTax Increment Financing (TIF)General Economic Development$1,100,000
2017MissouriCity of Cape GirardeauChapter 353General Economic Development$17,941
2017IllinoisCity of CarbondaleTIF - DebtGeneral Economic Development$442,447
2017CaliforniaCity of CarlsbadTax Increment from Successor Agency (TIF)General Economic Development$2,462,720
2017GeorgiaCity of CarrolltonCarrollton Payroll Dev AuthGeneral Economic Development$316,804
2017TexasCity of CarrolltonChapter 380 - Hotel Occupancy TaxesGeneral Economic Development$211,051
2017TexasCity of CarrolltonChapter 380 - Property TaxGeneral Economic Development$1,871,573
2017GeorgiaCity of CartersvilleBonds for Title AgreementsGeneral Economic Development$25,271
2017CaliforniaCity of Cathedral CityLocal Sales Tax SharingGeneral Economic Development$106,318
2017CaliforniaCity of Cathedral CityTransient Occupany Tax SharingGeneral Economic Development$322,646
2017IowaCity of Cedar RapidsUrban Renewal and Economic Development Projects - Tax Increment Financing (TIF)General Economic Development$2,395,726
2017ArizonaCity of ChandlerGovernment Property Lease Excise Tax (GPLET) programGeneral Economic Development$111,091
2017ArizonaCity of ChandlerVarious economic development programs (TIF)General Economic Development$2,957,934
2017VirginiaCity of CharlottesvilleCharlottesville Economic Dev AuthorityGeneral Economic Development$342,936
2017TennesseeCity of ChattanoogaDowntown Housing DevelopmentAffordable Housing$54,729
2017TennesseeCity of ChattanoogaCommercial and Industrial DevelopmentGeneral Economic Development$9,376,318
2017IllinoisCity of ChicagoTax Reimbursement Payment Agreement with BoeingBusiness attraction/retention/expansion$1,800,000
2017IllinoisCity of ChicagoTax Increment Financing (TIF)General Economic Development (TIF)$71,300,000
2017IllinoisCity of ChicagoVarious Cook County Tax Abatement ProgramsConstruction/rehabilitation$12,000,000
2017OhioCity of CincinnatiJob Creation Tax CreditsJob Creation/Retention$3,838,000
2017OhioCity of CincinnatiCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$1,947,000
2017West VirginiaCity of ClarksburgTIF DistrictGeneral Economic Development$305,134
2017West VirginiaCity of ClarksburgTax AbatementsGeneral Economic Development$87,005
2017TennesseeCity of ClarksvilleCommunity Development AgreementsAffordable Housing$81,224
2017TennesseeCity of ClarksvilleEconomic Development: Tax Increment FinancingGeneral Economic Development$48,466
2017TennesseeCity of ClarksvilleEconomic Development: Commercial and Industrial DevelopmentGeneral Economic Development$67,194
2017FloridaCity of ClearwaterProperty Tax Tax ExemptionGeneral Economic Development$68,584
2017OhioCity of ClevelandCommunity Reinvestment Area (CRA) ProgramCommunity development$2,651,000
2017OhioCity of ClevelandEnterprise Zones - CommercialGeneral Economic Development$1,351,000
2017New MexicoCity of ClovisSouthwest Cheese IRBGeneral Economic Development$836,796
2017FloridaCity of CocoaProperty Tax Tax ExemptionGeneral Economic Development$10,268
2017FloridaCity of CocoaTIF - US 1 Corridor Redeve TIFGeneral Economic Development$18,059
2017FloridaCity of CocoaTIF - Diamond Square Redev AgencyGeneral Economic Development$132,596
2017FloridaCity of Cocoa BeachCocoa Beach CRAGeneral Economic Development$167,749
2017ColoradoCity of Colorado SpringsSales and Use Tax AbatementsGeneral Economic Development$790,349
2017MissouriCity of ColumbiaIBM LeaseGeneral Economic Development$711
2017MissouriCity of ColumbiaChapter 100 BondsGeneral Economic Development$9,840
2017MissouriCity of ColumbiaTax Increment Financing - PILOTGeneral Economic Development$14,136
2017MissouriCity of ColumbiaTax Increment Financing - EATSGeneral Economic Development$28,681
2017South CarolinaCity of ColumbiaSpecial Source Revenue Credit ProgramGeneral Economic Development$65,300
2017South CarolinaCity of ColumbiaMulticounty Industrial or Business ParkGeneral Economic Development$72,198
2017South CarolinaCity of ColumbiaFee in Lieu of Taxes (FILOT)General Economic Development$392,200
2017GeorgiaCity of ColumbusConservation Use Valuation AssessmentConservation of farmland, forest, open space, or water$442,782
2017GeorgiaCity of ColumbusEnterprise Zone ProgramGeneral Economic Development$91,049
2017GeorgiaCity of ColumbusIndustrial Revenue Bond ProgramGeneral Economic Development$7,939,398
2017GeorgiaCity of ColumbusHistoric PreservationHistoric Preservation$583,769
2017OhioCity of ColumbusJob Growth Incentive ProgramGeneral Economic Development$10,643,000
2017OhioCity of ColumbusTIF - Tax Increment FinancingGeneral Economic Development$2,115,000
2017OhioCity of ColumbusSchool District Revenue SharingGeneral Economic Development$1,936,000
2017OhioCity of ColumbusColumbus Downtown Office Incentive ProgramGeneral Economic Development$1,076,000
2017OhioCity of ColumbusCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$908,000
2017OhioCity of ColumbusJob Creation Tax Credit ProgramGeneral Economic Development$436,000
2017OhioCity of ColumbusEnterprise Zone ProgramGeneral Economic Development$206,000
2017FloridaCity of Coral GablesHistoric Property CreditHistoric Preservation$39,000
2017FloridaCity of Coral SpringsQualified Target Industry IncentiveGeneral Economic Development$10,307
2017FloridaCity of Coral SpringsTIF - Community RedevelopmentGeneral Economic Development$238,939
2017TexasCity of Corpus ChristiChapter 380General Economic Development$1,462,577
2017TexasCity of Corpus ChristiProperty Tax AbatementsGeneral Economic Development$9,078,303
2017KentuckyCity of CovingtonVarious Payroll Tax AbatementsGeneral Economic Development$423,758
2017KentuckyCity of CovingtonVarious Property Tax AbatementsGeneral Economic Development$90,236
2017Rhode IslandCity of CranstonEconomic Development Tax Incentive Program for Commercially Zoned PropertyGeneral Economic Development$264,809
2017NebraskaCity of CreteCommunity Development Agency - TIF - RebateGeneral Economic Development$18,890
2017MarylandCity of CumberlandTax Increment Financing (TIF)General Economic Development$16,670
2017MarylandCity of CumberlandSection 9-302 CreditGeneral Economic Development$30,485
2017MarylandCity of CumberlandHistoric Preservation Tax CreditHistoric Preservation$68,793
2017MarylandCity of CumberlandLow Income Housing CreditHousing$27,733
2017MarylandCity of CumberlandEnterprise ZonesGeneral Economic Development$64,212
2017TexasCity of DallasHistoric PreservationGeneral Economic Development$1,581,000
2017TexasCity of DallasTax Increment FinancingGeneral Economic Development$11,059,000
2017TexasCity of DallasPublic Private Partnership (PPP) ProgramJob Creation/Retention$3,801,000
2017TexasCity of DallasPublic Private Partnership (PPP) ProgramJob Creation/Retention$5,805,000
2017KentuckyCity of DanvilleTax AbatementGeneral Economic Development$11,938
2017VirginiaCity of DanvilleTax Abatement AgreementsGeneral Economic Development$84,103
2017IowaCity of DavenportUrban renewal (local option sales tax)General Economic Development$118,000
2017IowaCity of DavenportUrban Renewal and Economic Development Projects - Tax Increment Financing (TIF)General Economic Development$328,000
2017IowaCity of DavenportUrban Renewal and Economic Development Projects - Tax Increment Financing (TIF)General Economic Development$1,469,000
2017FloridaCity of DavieTIF Community Redevelopment AgencyGeneral Economic Development$1,946,177
2017FloridaCity of Daytona BeachProperty Tax Tax ExemptionGeneral Economic Development$220,512
2017GeorgiaCity of DecaturTax AbatementsGeneral Economic Development$826,552
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