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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..

YearState sort icon . JurisdictionProgram NameProgram TypeGross Revenue Loss
2018OregonWashington CountyHousing for Low Income RentalGeneral Economic Development$3,000
2018OklahomaArdmore School District I-19Tax Increment Financing (TIF)General Economic Development (TIF)$1,374,541
2018OklahomaBroken Arrow Public School District I-003Tax Exemptions and Credits for Property Tax ExemptionsCapital investment$1,960,042
2018OklahomaBroken Arrow Public School District I-003Broken Arrow Flightsafety and Downtown Economic Development District No. One (TIF)General Economic Development (TIF)$464,757
2018OklahomaBroken Arrow Public School District I-003Indian Housing Authority Owned PropertiesIndigenous protection$32,060
2018OklahomaCanadian CountyVarious Property Tax tax abatementsCapital investment$1,052,954
2018OklahomaCity of Broken ArrowFive Year Ad Valorem Tax Exemption for ManufacturingManufacturing$86,881
2018OklahomaCity of TulsaRetail Incentives PolicyBusiness attraction/retention/expansion$453,000
2018OklahomaCity of TulsaTIFGeneral Economic Development$126,000
2018OklahomaCleveland CountyVarious Property Tax tax abatementsCapital investment$13,327
2018OklahomaComanche CountyVarious Property Tax tax abatementsCapital investment$205,851
2018OklahomaEdmond Independent School District 12Homestead and Veterans ExemptionsGeneral Economic Development$2,444,188
2018OklahomaLone Grove Public School District I-32Homestead and Veterans Exemptions to Property Tax Property Tax(not specified)$137,020
2018OklahomaMarietta School District I-16Homestead and Veterans Exemptions to Property Tax Property Tax(not specified)$69,790
2018OklahomaState of OklahomaOklahoma Film Enhancement RebateFilm, TV, and/or media$2,474,000
2018OklahomaState of OklahomaHistoric Rehabilitation Tax Credits ProgramHistoric Preservation$7,502,000
2018OklahomaState of OklahomaOklahoma Quality Jobs ProgramsJob Creation/Retention$60,085,000
2018OklahomaState of OklahomaQuality Events ProgramSports and other mega events$417,000
2018OklahomaState of OklahomaCigarette Tax Tribal CompactsTobacco$46,654,000
2018OklahomaOklahoma CityRetail Incentive PolicyGeneral Economic Development$780,000
2018OklahomaOklahoma CityTIF - Economic Development Project PlanGeneral Economic Development (TIF)$3,280,000
2018OklahomaOklahoma City School District I-89Tax Increment Financing (TIF)General Economic Development (TIF)$1,782,000
2018OklahomaOklahoma City School District I-89Five Year Ad Valorem Tax Exemption for ManufacturingManufacturing development$1,885,000
2018OklahomaOklahoma CountyVarious Property Tax tax abatementsCapital investment$429,105
2018OklahomaPlainview School District I-27Homestead and Veterans Exemptions(not specified)$106,563
2018OklahomaTulsa CountyVarious Property Tax tax abatementsCapital investment$1,150,377
2018OklahomaTulsa Public School District I-1Enterprise ZonesGeneral Economic Development (TIF)$144,400
2018OklahomaTulsa Public School District I-1Five Year Ad Valorem Tax Exemption for ManufacturingManufacturing development$3,839,571
2018OklahomaUnion Public School District 9State of Oklahoma Ad Valorem ExemptionManufacturing development$529,386
2018OhioCity of AkronCommunity Reinvestment ActGeneral Economic Development$30,900
2018OhioCity of CincinnatiJob Creation Tax Credit ProgramJob Creation/Retention$6,225,000
2018OhioCity of CincinnatiCommunity Reinvestment Area (CRA) ProgramConstruction/rehabilitation$2,518,000
2018OhioCincinnati Public School DistrictCRA + TIFGeneral Economic Development$29,821,020
2018OhioCincinnati Public School DistrictResidential Tax Abatement ProgramGeneral Economic Development$7,471,595
2018OhioCity of ClevelandCommunity Reinvestment Area (CRA) ProgramCommunity development$4,063,000
2018OhioCity of ClevelandTax Increment Financing (TIF)General Economic Development (TIF)$2,879,000
2018OhioCity of ClevelandEnterprise Zone (EZ) ProgramGeneral Economic Development (EZ)$145,000
2018OhioCleveland Municipal School DistrictEnterprise Zone AgreementsGeneral Economic Development$33,070,303
2018OhioCity of ColumbusCommunity Reinvestment Area (CRA) ProgramConstruction/rehabilitation$14,835,000
2018OhioCity of ColumbusJob Creation Tax Credit ProgramJob Creation/Retention$2,629,000
2018OhioCity of ColumbusEnterprise Zone ProgramGeneral Economic Development (EZ)$2,115,000
2018OhioCity of ColumbusColumbus Downtown Office Incentive ProgramJob Creation/Retention$1,216,000
2018OhioCity of ColumbusTIF - Tax Increment FinancingGeneral Economic Development (TIF)$966,000
2018OhioCity of ColumbusSchool District Revenue SharingCharity/nonprofit/government assistance$500,000
2018OhioCity of ColumbusJob Growth Incentive ProgramJob Creation/Retention$254,000
2018OhioColumbus City School DistrictEnterprise Zone AgreementsGeneral Economic Development$3,028,182
2018OhioColumbus City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$427,540
2018OhioColumbus City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$1,177,373
2018OhioCuyahoga CountyVarious tax abatement programs(not specified)$2,993,214
2018OhioDayton City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$1,410,529
2018OhioDayton City School DistrictEnterprise Zone AgreementsGeneral Economic Developmentnot reported
2018OhioFranklin CountyCommunity Reinvestment Area (CRA) ProgramProperty improvements$13,733,000
2018OhioFranklin CountyEnterprise ZonesGeneral Economic Development (EZ)$1,332,000
2018OhioFranklin CountyEnvironmental Protection Agency ProgramsEnvironmental protection$424,000
2018OhioHamilton CountyCommunity Reinvestment Area (CRA) ProgramConstruction/rehabilitation$4,875,000
2018OhioHamilton CountyEnterprise Zone (EZ) ProgramGeneral Economic Development (EZ)$157,000
2018OhioLoveland City School DistrictCommunity Reinvestment ProgramGeneral Economic Development$149,834
2018OhioMontgomery CountyVarious Enterprise Zones AgreementsJob Creation/Retention$1,599,664
2018OhioNorthwest Local School District (Hamilton)Tax Increment Financing (TIF)General Economic Development$55,376
2018OhioNorthwest Local School District (Hamilton)Community Reinvestment ProgramGeneral Economic Development$100,483
2018OhioNorthwest Local School District (Hamilton)Enterprize Zone (EZ)General Economic Developmentnot reported
2018OhioOak Hills Local School DistrictSolar Abatement ProgramsConservation of farmland, forest, open space, or water$2,159
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
2018OhioOlentangy Local School DistrictCommunity Reinvestment ProgramGeneral Economic Development$2,325,366
2018OhioOlentangy Local School DistrictCommunity Reinvestment ProgramGeneral Economic Development$1,634,260
2018OhioOlentangy Local School DistrictEnterprise Zone AgreementsGeneral Economic Development$85,410
2018OhioOlentangy Local School DistrictCompensation AgreementGeneral Economic Developmentnot reported
2018OhioPrinceton City School DistrictCommunity Reinvestment Program; Enterprise Zone AgreementsGeneral Economic Development$1,514,913
2018OhioSouthwest Local School DistrictCommunity Reinvestment Program; Enterprise Zone AgreementsGeneral Economic Development$351,482
2018OhioSycamore Community City School DistrictCommunity Reinvestment Program(not specified)$168,548
2018OhioCity of ToledoMunicipal Job Creation Tax Credit (MJCTC)Job Creation/Retention$2,171,000
2018OhioCity of ToledoToledo Expansion Incentive ProgramGeneral Economic Development$605,000
2018OhioCity of ToledoCommunity Reinvestment Area (CRA) ProgramGeneral Economic Development$342,000
2018OhioCity of ToledoEnterprise Zone (EZ) ProgramGeneral Economic Development (EZ)$94,000
2018OhioToledo City School DistrictCommunity Reinvestment Program; Enterprise Zone AgreementsGeneral Economic Development$2,302,211
2018OhioToledo City School DistrictCommunity Reinvestment Program; Enterprise Zone AgreementsGeneral Economic Development$156,757
2018OhioWinton Woods City School DistrictCommunity Reinvestment Program; Enterprise Zone AgreementsGeneral Economic Development$1,132,778
2018North DakotaBismarckRemodeling Exemption - CommercialGeneral Economic Development$360,311
2018North DakotaBismarckRenaissance Zone - CommercialGeneral Economic Development$274,002
2018North DakotaBismarckRemodeling Exemption - ResidentialHousing$27,168
2018North DakotaBismarckRenaissance Zone - ResidentialGeneral Economic Development$25,701
2018North DakotaBurleigh CountyPublic Charity ExemptionGeneral Economic Development$4,909,745
2018North DakotaBurleigh CountyCommercial and Residential ImprovementsGeneral Economic Development$398,829
2018North DakotaCass CountyPublic Charity ExpansionGeneral Economic Development$1,009,980
2018North DakotaCass CountySingle Family ResidenceGeneral Economic Development$407,397
2018North DakotaCass CountyChildhood Service ExemptionGeneral Economic Development$46,417
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 Dakota(not specified)$1,271,733
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