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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:$15,453,522,9091,543
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
2018New YorkMonroe CountySales Tax AbatementGeneral Economic Development$1,200,000
2018MontanaState of MontanaMontana Board of Investments Commercial Loan ProgramInfrastructural development$1,396,000
2018OhioMontgomery CountyVarious Enterprise Zones AgreementsJob Creation/Retention$1,599,664
2018TexasMontgomery CountyChapter 312 AgreementsJob Creation/Retention$2,276,553
2018WashingtonMount Baker School DistrictGovernment Property Tax Abatement(not specified)$7,838
2018South CarolinaMount PleasantProperty Tax Abatement of Charleston CountyGeneral Economic Development$22,000
2018NevadaMt Charleston Fire ProtectionData CenterGeneral Economic Development$703
2018NevadaMt Charleston Fire ProtectionStandardGeneral Economic Development$471
2018NevadaMt Charleston Fire ProtectionRenewable EnergyEnergy production$86
2018NevadaMt Charleston Fire ProtectionAviationGeneral Economic Development$56
2018WashingtonMukilteo School DistrictProperty Owned by an Indian Tribe(not specified)$23,787
2018OregonMultnomah CountyTax abatements granted by other governmentsJob Creation/Retention$7,679,000
2018OregonMultnomah CountyStrategic Key Investment ProgramJob Creation/Retention$179,000
2018New HampshireNashuaCommunity Revitalization Tax Relief IncentiveProperty improvements$211,491
2018New YorkNassau CountyVarious PILOT AgreementsGeneral Economic Development$14,470,000
2018New YorkNassau CountyVarious PILOT AgreementsConstruction/rehabilitation$6,862,000
2018New YorkNassau CountyVarious PILOT AgreementsGeneral Economic Development$691,000
2018NebraskaState of NebraskaNebraska Advantage ActJob Creation/Retention$154,192,000
2018NebraskaState of NebraskaEmployment and Investment Growth ActJob Creation/Retention$69,012,000
2018NebraskaState of NebraskaNew Market Job Growth Investment Tax CreditCommunity development$13,787,000
2018NebraskaState of NebraskaAngel Investment Tax CreditTechnology (various)$5,253,000
2018NebraskaState of NebraskaNebraska Job Creation and Mainstreet Revitalization ActHistoric Preservation$3,630,000
2018NebraskaState of NebraskaBeginning Farmer Tax Credit ActAgricultural development$1,503,000
2018NebraskaState of NebraskaNebraska Advantage Rural Development ActBusiness attraction/retention/expansion$1,021,000
2018NebraskaState of NebraskaNebraska Advantage Microenterprise Tax Credit ActSmall business development$734,000
2018NebraskaState of NebraskaCommunity Development Assistance ActCommunity development$263,000
2018NevadaState of NevadaTransferable Tax CreditsCapital investment$73,832,000
2018NevadaState of NevadaGreen Building Tax AbatementsEnvironmental protection$3,659,000
2018NevadaState of NevadaCapital Investments of at least $3.5 Billion Tax AbatementBusiness attraction/retention/expansion$3,583,000
2018NevadaState of NevadaTax Abatements for BusinessesBusiness attraction/retention/expansion$2,806,000
2018NevadaState of NevadaRenewable Energy Tax AbatementsEnergy production$1,031,000
2018New HampshireState of New HampshireEconomic Revitalization Zone Tax CreditGeneral Economic Development (OZ)$938,000
2018New HampshireState of New HampshireEducation Tax CreditEducational development$381,000
2018New JerseyState of New JerseyAngel Investor Tax Credit ProgramTechnology (various)$12,399,000
2018New JerseyState of New JerseyBusiness Employment Incentive ProgramJob Creation/Retention$8,412,000
2018New JerseyState of New JerseyBusiness Retention and Relocation Assistance Grant Program (BRRAG)Business attraction/retention/expansion$13,057,000
2018New JerseyState of New JerseyEconomic Redevelopment and Growth (ERG) ProgramDebt service$22,457,000
2018New JerseyState of New JerseyGrow New Jersey Assistance Program (GROW NJ)Job Creation/Retention$131,682,000
2018New JerseyState of New JerseyPublic Infrastructure ProjectsInfrastructural development$15,000,000
2018New JerseyState of New JerseyTechnology Business Tax Certificate Transfer (NOL) ProgramSmall business development$45,041,000
2018New JerseyState of New JerseyUrban Transit Hub Tax Credit Program (HUB)Transportation$110,692,000
2018New MexicoState of New MexicoFilm and Television Tax CreditFilm, TV, and/or media$1,380,619
2018New MexicoState of New MexicoAdvanced Energy Deduction -- Gross Receipts and Compensating TaxesEnergy production$500,000
2018New MexicoState of New MexicoCredit for Preservation of Cultural Property - Corporate Income Tax CreditHistoric Preservation$166,694
2018New YorkState of New YorkBrownfieldsRedevelopment/revitalization$130,000,000
2018New YorkState of New YorkEmpire ZonesGeneral Economic Development (EZ)$16,000,000
2018New YorkState of New YorkExcelsior Business Program (formerly Start-up NY)Entrepreneurship/innovation$180,000,000
2018New YorkState of New YorkExcelsior Jobs Program and Empire State Job Retention Program CreditBusiness attraction/retention/expansion$98,000,000
2018New YorkState of New YorkFilm and Commercial Production CreditFilm, TV, and/or media$682,000,000
2018New YorkState of New YorkIndustrial Development Agencies (IDAs)General Economic Development (IRB)$107,000,000
2018New YorkState of New YorkLow Income Housing CreditAffordable Housing$36,000,000
2018New YorkState of New YorkQualified Empire Zones (EZ) EnterpriseGeneral Economic Development (EZ)$115,000,000
2018New YorkState of New YorkUrban Youth (Youth Works)Educational development$50,000,000
2018New YorkState of New YorkVarious other tax abatement programsGeneral Economic Development$14,000,000
2018New YorkNew York CityCommercial Conversion Programs 421-a, 421-b, 421-gConstruction/rehabilitation$1,480,700,000
2018New YorkNew York CityIndustrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP)Construction/rehabilitation$738,700,000
2018New YorkNew York CityEmpire State Development CorporationConstruction/rehabilitation$332,100,000
2018New YorkNew York CityJ51 ProgramHousing$294,500,000
2018New YorkNew York CityLow Income Housing Program 420-CAffordable Housing$244,900,000
2018New YorkNew York CityBattery Park City AuthorityCharity/nonprofit/government assistance$160,700,000
2018New YorkNew York CityCommercial Growth Program - PILOTGeneral Economic Development$52,250,000
2018New YorkNew York CityDivision of Alternative Management Programs (DAMP)Housing$42,600,000
2018New YorkNew York CitySports Arean Used by NHL and NBASports and other mega events$42,400,000
2018New YorkNew York CityIndustrial Incentive Program - PILOTGeneral Economic Development$34,456,000
2018New YorkNew York CityRelocation and Assistance Program (REAP), Lower Manhattan Relocation and Employment Assistance Program for Eligible Benefits (LMREAP-EB) and Lower Manhattan Relocation and Employment Assistance Program for Special Eligible Benefits (LMREAP-SEB)Business attraction/retention/expansion$32,000,000
2018New YorkNew York CityUrban Development Action Area Programs (UDAAP)Construction/rehabilitation$21,800,000
2018New YorkNew York CityThe Commercial Revitalization (CRP) and Commercial Expansion (CEP)sConstruction/rehabilitation$18,700,000
2018New YorkNew York CityMajor Capital Improvement (MCI) ProgramProperty improvements$18,500,000
2018New YorkNew York CitySolar Electric Generating System (SEGS) Abatement ProgramsEnergy production$11,200,000
2018New YorkNew York CityIndustrial Incentive Program - Mortgage Record TaxGeneral Economic Development$6,476,000
2018New YorkNew York CityCommercial Growth Program - Sales Tax AbatementGeneral Economic Development$3,414,000
2018New YorkNew York CityBuild NYC Tax Abatement ProgramConstruction/rehabilitation$2,444,000
2018New YorkNew York CityIndustrial Incentive Program - Sales TaxGeneral Economic Development$2,255,000
2018New YorkNiagara Wheatfield Central School DistrictVarious Property Tax Abatement ProgramsGeneral Economic Development$3,141,084
2018West VirginiaNicholas County Board Of EducationPayment In Lieu of Tax (PILOT)es (PILOT)(not specified)not reported
2018North CarolinaState of North CarolinaJob Development Investment Grant (JDIG)Job Creation/Retention$48,800,000
2018South CarolinaNorth CharlestonProperty Tax Abatement of Charleston CountyGeneral Economic Development$15,777,000
2018MissouriNorth Kansas City School District 74North Kansas City Tax AbatementsGeneral Economic Development$8,023,000
2018NevadaNorth Lake Tahoe Fire ProtectionStandardGeneral Economic Development$62,242
2018NevadaNorth Lake Tahoe Fire ProtectionData CenterGeneral Economic Development$43,248
2018NevadaNorth Lake Tahoe Fire ProtectionAviationGeneral Economic Development$3,114
2018NevadaNorth Lake Tahoe Fire ProtectionRenewable EnergyEnergy production$57
2018NevadaNorth Lyon Fire ProtectionStandardGeneral Economic Development$80
2018WashingtonNorthshore School DistrictProperty Used For Character Building, Benevolent, Protective or Rehabilitative Social Services, Camp Facilities, Veteran or Relief Organization Owned Property, Property of Nonprofit Organizations that Issue Debt for Student Loans or that are Guarantee Age(not specified)$13,445
2018MichiganOakland CountyProperty Property Tax ExemptionsGeneral Economic Development$965,173
2018MichiganOakland CountyIndustrial Facilities ExemptionIndustrial development$480,914
2018MichiganOakland CountyBrownfield Redevelopment AgreementsEnvironmental protection$442,130
2018MichiganOakland CountyPayment in lieu of Taxes Tax Abatement ProgramAffordable Housing$335,655
2018NebraskaOgallala Public SchoolsTax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$297,773
2018OhioState of OhioJob Creation CreditJob Creation/Retention$148,550,000
2018OhioState of OhioJob Retention CreditJob Creation/Retention$52,801,000
2018OhioState of OhioHistoric Preservation Tax CreditHistoric Preservation$26,740,000
2018OhioState of OhioMotion Picture Tax CreditFilm, TV, and/or media$15,839,000
2018OhioState of OhioNew Markets Tax CreditCommunity development$5,051,000
2018OklahomaState of OklahomaOklahoma Quality Jobs ProgramsJob Creation/Retention$60,085,000
2018OklahomaState of OklahomaCigarette Tax Tribal CompactsTobacco$46,654,000
2018OklahomaState of OklahomaHistoric Rehabilitation Tax Credits ProgramHistoric Preservation$7,502,000
2018OklahomaState of OklahomaOklahoma Film Enhancement RebateFilm, TV, and/or media$2,474,000
2018OklahomaState of OklahomaQuality Events IncentiveSports and other mega events$417,000
2018OklahomaOklahoma CityEconomic development Project PlanGeneral Economic Development (TIF)$3,280,000
2018OklahomaOklahoma CityRetail Incentive PolicyGeneral Economic Development$780,000
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