• User Guide
  • Update Log
  • GASB 77 Primer/FAQ
  • Projects
  • Publications

Menu

  • User Guide
  • Update Log
  • GASB 77 Primer/FAQ
  • Projects
  • Publications

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..

YearState sort icon . JurisdictionProgram NameProgram TypeGross Revenue Loss
2018North DakotaCass CountyNew and Expanding Business ExpansionGeneral Economic Development$24,044
2018North DakotaCass CountyCommercial and ResidentialGeneral Economic Development$23,034
2018North DakotaDevils Lake Public School District 1Public Charity ExemptionConservation of farmland, forest, open space, or water$47,818
2018North DakotaDevils Lake Public School District 1New and Expanding BusinessConstruction/rehabilitation$22,071
2018North DakotaFargoVarious Tax Abatement AgreementsGeneral Economic Development$1,617,824
2018North DakotaFargo School District 1Public Charity ExemptionConservation of farmland, forest, open space, or water$2,654,293
2018North DakotaFargo School District 1Single Family ResidenceConstruction/rehabilitation$526,128
2018North DakotaFargo School District 1New and Expanding BusinessConstruction/rehabilitation$123,266
2018North DakotaFargo School District 1Childhood Service ExemptionChild/youth services$88,764
2018North DakotaFargo School District 1Commercial and ResidentialConstruction/rehabilitation$49,947
2018North DakotaGrand ForksVarious Agreements Entered Into by the State of North Dakotanot specified$1,271,733
2018North DakotaGrand ForksNew Home BuyerHome Ownersip$132,922
2018North DakotaGrand ForksCommercial RemodelGeneral Economic Development$70,233
2018North DakotaGrand ForksNew/Expanding BusinessBusiness attraction/retention/expansion$53,246
2018North DakotaGrand ForksResidential RemodelGeneral Economic Development$34,928
2018North DakotaGrand ForksTax Increment FinancingGeneral Economic Development$26,785
2018North DakotaGrand ForksNew Home BuilderConstruction $23,856
2018North DakotaGrand ForksChild Care FacilitiesGeneral Economic Development$11,440
2018North DakotaGrand ForksRenaisannce ZoneState of Dakota’s Century Code 57-02.2$9,491
2018North DakotaGrand ForksPayment in Lieu of TaxesGeneral Economic Development$5,139
2018North DakotaGrand Forks CountyPublic Charity ExemptionGeneral Economic Development$1,043,945
2018North DakotaGrand Forks CountySingle Family ResidenceGeneral Economic Development$148,939
2018North DakotaGrand Forks CountyNew BusinessBusiness Retention/Attraction$122,491
2018North DakotaGrand Forks CountyCommercial and Residential ImprovementsGeneral Economic Development$85,695
2018North DakotaGrand Forks CountyChildhood Service ExemptionGeneral Economic Development$10,093
2018North DakotaMinotRenaissance Zone Exemption - Commercial BuildingsGeneral Economic Development$79,772
2018North DakotaMinotRenaissance Zone Exemption - Residential BuildingsGeneral Economic Development$2,498
2018North DakotaMinotExemption of Improvements to Commercial and Residential BuildingsGeneral Economic Development$1,488
2018North DakotaWest Fargo School District 6Public Charity ExemptionConservation of farmland, forest, open space, or water$889,091
2018North DakotaWest Fargo School District 6Single Family ResidenceConstruction/rehabilitation$710,433
2018North DakotaWest Fargo School District 6New and Expanding BusinessConstruction/rehabilitation$156,859
2018North DakotaWest Fargo School District 6Childhood Service ExemptionChild/youth services$38,227
2018North DakotaWest Fargo School District 6Commercial and ResidentialConstruction/rehabilitation$29,010
2018North CarolinaState of North CarolinaJob Development Investment Grant (JDIG)Job Creation/Retention$48,800,000
2018New YorkCity of BuffaloVarious New York State programsGeneral Economic Development$10,340,465
2018New YorkCity of BuffaloErie County Industrial Development Agency programsJob Creation/Retention$7,505,153
2018New YorkCity of RochesterCOMIDA ChoiceReal estate development (residential)$310,335
2018New YorkCity of RochesterCOMIDAJob Creation/Retention$17,840,844
2018New YorkCity of RochesterCUE Conversion Urban ExemptionReal Estate Development (residenential and commercial)$794,609
2018New YorkCity of RochesterCapital ImprovementCapital improvement to residential properties$170,562
2018New YorkCity of RochesterBusiness InvestmentCapital improvement to residential and commercial properties$510,607
2018New YorkCity of RochesterEmpire ZoneCapital improvement to residential and commercial properties$38,488
2018New YorkCity of RochesterMunicipal Housing AuthorityMunicipal Housing$289,698
2018New YorkCity of RochesterHousing Development Fund CompaniesPrivate Housing Finance Law Section 577(3)$496,878
2018New YorkCity of RochesterRedevelopment Company Housing ProjectsLow Income Housing$194,148
2018New YorkCity of SyracuseSyracuse Industrial Development Agency Property Tax AbatementsGeneral Economic Development$17,141,028
2018New YorkCity of SyracuseOnondaga County Industrial Development Agency Property Tax AbatementsGeneral Economic Development$611,701
2018New YorkCity of YonkersYonkers Industrial Development Agency Sales Tax AbatementGeneral Economic Development$3,849,605
2018New YorkCity of YonkersYonkers Industrial Development Agency PILOT Tax AbatementGeneral Economic Development$15,383,528
2018New YorkErie CountyVarious PILOT Agreements(not specified)$2,088,780
2018New YorkErie CountyHousing for Low and Very Low Income Households PILOT ProgramAffordable Housing$669,694
2018New YorkErie CountyVarious PILOT Agreements(not specified)$488,045
2018New YorkErie CountyVarious PILOT Agreements(not specified)$318,790
2018New YorkErie CountyVarious PILOT Agreements(not specified)$289,025
2018New YorkErie CountyVarious PILOT Agreements(not specified)$88,323
2018New YorkErie CountyVarious PILOT AgreementsAffordable Housing$29,161
2018New YorkErie CountyVarious PILOT Agreements(not specified)$3,035
2018New YorkMonroe County18A - PILOTsGeneral Economic Development$4,700,000
2018New YorkMonroe CountyShelter RentHousing$1,400,000
2018New YorkMonroe CountySales Tax AbatementGeneral Economic Development$1,200,000
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
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
2018New YorkSuffolk CountyVarious PILOT AgreementsGeneral Economic Development$5,884,165
2018New YorkSuffolk CountyVarious PILOT AgreementsGeneral Economic Development$5,425,849
2018New YorkSuffolk CountyVarious PILOT AgreementsGeneral Economic Development$5,013,378
2018New YorkSuffolk CountyVarious Sales Tax Abatement AgreementsGeneral Economic Development$2,245,542
2018New YorkSuffolk CountyVarious PILOT AgreementsGeneral Economic Development$3,363,952
2018New YorkSuffolk CountyVarious PILOT AgreementsGeneral Economic Development$42,194
2018New YorkWestchester CountySales Tax AbatementGeneral Economic Development$2,134,328
2018New YorkWestchester CountyMortgage Tax AbatementGeneral Economic Development$38,462
  • <<
  • <
  • ...
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • ...
  • >
  • >>
  • User Guide
  • Update Log
  • GASB 77 Primer/FAQ
  • Projects
  • Publications
© 2022 Good Jobs First
  • Terms of Service
  • Privacy Policy