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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:$15,856,951,1311,667
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 .
2018ArizonaCity of GlendaleSales Tax ReimbursementGeneral Economic Development$1,398,000
2018MontanaState of MontanaMontana Board of Investments Commercial Loan ProgramInfrastructural development$1,396,000
2018PennsylvaniaEaston Area School DistrictCooperation and School District Tax Fund Agreements Regarding Route 33 Tax Increment Financing DistrictGeneral Economic Development (TIF)$1,395,953
2018New MexicoState of New MexicoFilm and Television Tax CreditFilm, TV, and/or media$1,380,619
2018OklahomaArdmore School District I-19Tax Increment Financing (TIF)General Economic Development (TIF)$1,374,541
2018MissouriJackson CountyChapter 353Redevelopment/revitalization$1,368,641
2018LouisianaOuachita Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$1,368,172
2018South CarolinaWilliamsburg County School District(not specified)(not specified)$1,366,370
2018MarylandHoward CountyPayment in Lieu of TaxesGeneral Economic Development$1,364,526
2018WashingtonKing CountyHigh-Technology Sales and Use Tax DeferralResearch and development$1,352,000
2018TexasCity of San AntonioTax Increment Financing (TIF) Program - Center City Housing Incentive PolicyReal estate development (commercial)$1,346,000
2018IndianaCity of South BendVarious property tax abatement agreementsBusiness attraction/retention/expansion$1,332,504
2018OhioFranklin CountyEnterprise ZonesGeneral Economic Development (EZ)$1,332,000
2018South CarolinaLaurens County School District 56Tax AbatementGeneral Economic Development$1,329,977
2018MissouriKansas City Public LibraryTax Increment FinancingGeneral Economic Development$1,313,040
2018ArkansasCity of Little RockPayment in lieu of Taxes (PILOT) Agreement - City of Little RockGeneral Economic Development$1,311,551
2018NebraskaLancaster CountyVarious Tax Abatement ProgramsGeneral Economic Development$1,301,931
2018IndianaCity of IndianapolisReal Property Tax AbatementGeneral Economic Development$1,294,000
2018MichiganCity of WarrenIndustrial and Commercial FacilitiesFacility expansion$1,287,606
2018MissouriState of MissouriAmateur Sports Ticket Sales Tax CreditSports and other mega events$1,276,000
2018MissouriColumbia Public School DistrictIndustrial Development Bonds - Boone CountyGeneral Economic Development$1,273,428
2018North DakotaGrand ForksVarious Agreements Entered Into by the State of North Dakota(not specified)$1,271,733
2018South DakotaCity of Rapid CityCabela'sBusiness attraction/retention$1,270,616
2018LouisianaAllen Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$1,270,595
2018MississippiDeSoto CountyFee in LieuGeneral Economic Development$1,266,686
2018KansasShawnee Mission Unified School District 512Tax Increment Financing (TIF)General Economic Development (TIF)$1,262,464
2018IdahoPocatello-Chubbuck School District #25Various Tax Abatement AgreementsBusiness attraction/retention/expansion$1,260,000
2018South CarolinaGreenvilleVarious agreementsGeneral Economic Development$1,260,000
2018TexasCity of Corpus ChristiChapter 380 Economic Development Incentive AgreementsGeneral Economic Development$1,259,199
2018MichiganCity of WarrenExempt Personal PropertyGeneral Economic Development$1,258,281
2018MichiganCity of DetroitObsolete Property Rehabilitation Act (OPRA)Construction/rehabilitation$1,251,594
2018IndianaCity of Fort WaynePersonal Property Tax AbatementsGeneral Economic Development$1,244,806
2018South CarolinaRock HillInfrastructure Reinbursement AgreementGeneral Economic Development$1,243,139
2018NebraskaEducational Service Unit 7Tax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$1,239,879
2018TennesseeShelby CountyTax Abatement Agreements Entered into by Industrial Development Board of Various Municipal GovernmentsGeneral Economic Development$1,238,645
2018NevadaClark CountyData CenterGeneral Economic Development$1,234,888
2018OregonCity of GreshamEnterprise ZoneGeneral Economic Development$1,223,859
2018OhioCity of ColumbusColumbus Downtown Office Incentive ProgramJob Creation/Retention$1,216,000
2018TexasCity of HoustonChapter 312General Economic Development$1,214,427
2018PennsylvaniaPittsburgh Public SchoolsResidential LERTAGeneral Economic Development$1,214,079
2018WashingtonSpokane CountySenior/Disable(not specified)$1,213,000
2018IowaScott CountyPassive Tax Abatements: Urban renewal and economic development projects of other entitiesGeneral Economic Development$1,205,122
2018New YorkMonroe CountySales Tax AbatementGeneral Economic Development$1,200,000
2018WashingtonCity of BellevueHigh-Technology Sales and Use Tax DeferralGeneral Economic Development$1,200,000
2018WisconsinState of WisconsinHistorical Homeowners Tax CreditHistoric Preservation$1,200,000
2018IowaLinn CountyPassive Tax Abatements: Urban renewal and economic development projects of other entitiesGeneral Economic Development$1,199,252
2018NevadaLander County School DistrictRenewable EnergyEnergy production$1,197,011
2018TexasCollin CountyVarious tax abatement agreementsBusiness attraction/retention/expansion$1,194,618
2018MinnesotaAnoka CountyPay-As-You-Go TIFGeneral Economic Development$1,178,550
2018OhioColumbus City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$1,177,373
2018TexasTarrant CountyManufacturing FacilityGeneral Economic Development$1,175,000
2018IndianaAllen CountyRedevelopment or Rehabilitation of Real Estate PropertyGeneral Economic Development$1,170,000
2018NebraskaCity of LincolnEmployment and Investment Growth Act; Nebraska Advantage ActJob Creation/Retention$1,165,633
2018GeorgiaGwinnett CountyBonds for Title ProgramJob Creation/Retention$1,158,229
2018IndianaAllen CountyAllen County Library Abatements from various jurisdictionsGeneral Economic Development$1,154,074
2018OklahomaTulsa CountyVarious Property Tax tax abatementsCapital investment$1,150,377
2018VirginiaCity of Virginia BeachTourism Development Financing Program (TDFP) - CavalierTourism development$1,137,383
2018OhioWinton Woods City School DistrictCommunity Reinvestment Program; Enterprise Zone AgreementsGeneral Economic Development$1,132,778
2018MaineCity of AuburnCredit Enhancement Agreements (TIF)General Economic Development$1,130,735
2018MississippiRankin CountyVarious abatement agreementsGeneral Economic Development$1,128,695
2018IdahoState of IdahoIdaho Business AdvantageJob Creation/Retention$1,122,169
2018KansasCity of OlatheVarious Property Tax AbatementsGeneral Economic Development$1,120,065
2018NevadaStorey CountyData CenterGeneral Economic Development$1,118,378
2018MichiganCity of DetroitBrownfield Redevelopment ActBrownfield rehabilitation$1,118,136
2018MassachusettsCity of CantonTax Increment Financing (TIF)General Economic Development$1,100,000
2018MassachusettsCity of WestfieldMassachusetts Economic Development Incentive ProgramGeneral Economic Development$1,088,841
2018KansasCity of WichitaCommunity Improvements Districts (CID) ProgramCommunity development$1,084,544
2018VermontState of VermontVermont Downtown and Village Center Tax Credit ProgramHistoric Preservation$1,075,684
2018Rhode IslandCity of PawtucketReal Estate Tax Stabilization ProgramGeneral Economic Development$1,072,668
2018IndianaAllen CountyVarious agreements entered into by City of Fort WayneGeneral Economic Development$1,071,000
2018NevadaLander CountyRenewable EnergyEnergy production$1,062,902
2018OklahomaCanadian CountyVarious Property Tax tax abatementsCapital investment$1,052,954
2018WashingtonSpokane CountyFarm and Ag (current use)(not specified)$1,045,000
2018North DakotaGrand Forks CountyPublic Charity ExemptionGeneral Economic Development$1,043,945
2018MissouriKansas City Public LibraryChapter 353 and PIEA AbatementGeneral Economic Development$1,041,943
2018TexasCity of San AntonioEconomic Development Incentive Fund (EDIF) ProgramGeneral Economic Development$1,039,000
2018NevadaCity of RenoState of Nevada Tax Abatement Program (Energy)Energy production$1,036,445
2018NevadaState of NevadaRenewable Energy Tax AbatementsEnergy production$1,031,000
2018South CarolinaLexington County School District 5Fee-in-Lieu of Tax Program (FILOT) and Infrastructure Program (IP)Business attraction/retention/expansion$1,027,103
2018ArkansasState of ArkansasTargeted ResearchResearch and development$1,021,000
2018NebraskaState of NebraskaNebraska Advantage Rural Development ActBusiness attraction/retention/expansion$1,021,000
2018North DakotaCass CountyPublic Charity ExpansionGeneral Economic Development$1,009,980
2018KansasShawnee CountyNeighborhood Revitalization Program (NRP)General Economic Development$1,008,029
2018GeorgiaCity of AugustaTax Allocation DistrictsGeneral Economic Development$1,004,969
2018KansasState of KansasIndustrial Revenue Bond Program: Sedwig CountyGeneral Economic Development$1,000,000
2018MissouriSpringfield R-XII School DistrictVarious Property Tax Abatement ProgramsGeneral Economic Development$998,171
2018LouisianaLafourche Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$996,479
2018MichiganAnn Arbor School DistrictIndustrial Facilities Tax Exemptions; Brownfield redevelopment agreementsConstruction/rehabilitation$996,000
2018South CarolinaPickens County School DistrictTax AbatementsGeneral Economic Development$996,000
2018NebraskaHall County School District 2 Grand Island Public SchoolsTax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$994,317
2018District of ColumbiaState of District of ColumbiaSpecial Tax Incentive Program - Possessory Interest TaxReal estate development$984,000
2018NevadaCity of Las VegasState of Nevada Tax Abatement Program (Data center)Technology (data center)$969,491
2018OhioCity of ColumbusTIF - Tax Increment FinancingGeneral Economic Development (TIF)$966,000
2018MichiganOakland CountyProperty Property Tax ExemptionsGeneral Economic Development$965,173
2018GeorgiaBryan County Board Of Education(not specified)Business attraction/retention/expansion$952,604
2018MichiganPlymouth-Canton Community School DistrictIndustrial Facilities Tax Exemptions; Brownfield redevelopment agreementsConstruction/rehabilitation$950,000
2018MissouriCity of St. LouisChapter 99 - ResidentialRedevelopment/revitalization$943,000
2018New HampshireState of New HampshireEconomic Revitalization Zone Tax Credit (ERZTC)General Economic Development (OZ)$938,000
2018AlabamaCity of MobileVarious Abatement Programs - IDBGeneral Economic Development$934,373
2018MissouriCity of St. LouisChapter 353 - CommercialRedevelopment/revitalization$934,000
2018LouisianaBossier Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$921,126
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