Alabama
AL
Alabama
State
2018
Various Other Tax Abatement Programs
General Economic Development
Code of Alabama, section 40-9G; section 40-9B; section 40-9C; section 40-9D
State of Alabama
Property Tax; Gross Utility Taxes; Sales and Use Taxes
Tax Abatement
(not specified)
$99,607,000
$0
$99,607,000
These include Reinvestment and Abatement Act, the Tax Incentive Reform Act, the Brownfield Development Tax Abatement, and the Economic Incentive Enhancement Act of 2007
https://comptroller.alabama.gov/acfr-2/
50
Alabama
AL
Alabama
State
2018
Certified Capital Company Program
Entrepreneurship/innovation
Code of Alabama, Section 40-14B
State of Alabama
Insurance Premium Taxes
Tax Credit
Failure to meet the requirements could result in decertification and result in recapture of credits claimed and forfeiture of future credits
$16,886,000
$0
$16,886,000
(none)
https://comptroller.alabama.gov/acfr-2/
51
Alabama
AL
Alabama
State
2018
New Markets Program
Redevelopment/revitalization
Code of Alabama, Section 41-9-218
State of Alabama
Income Taxes; Insurance Premium Taxes; Financial Institution Excise Taxes
Tax Credit
(not specified)
$16,886,000
$0
$16,886,000
(none)
https://comptroller.alabama.gov/acfr-2/
52
Alabama
AL
Alabama
State
2018
Historic Rehabilitation Program
Historic Preservation
Code of Alabama, Section 40-9F-4
State of Alabama
Income Taxes; Financial Institution Excise Taxes
Tax Abatement
(not specified)
$14,980,000
$0
$14,980,000
(none)
https://comptroller.alabama.gov/acfr-2/
53
Alabama
AL
Alabama
State
2018
Film Incentive Program
Film, TV, and/or media
Code of Alabama, Section 41-7A-3
State of Alabama
Income Taxes; Sales, Use, and Lodging Taxes
Tax Rebate; Tax Exemption
(not specified)
$10,594,000
$0
$10,594,000
(none)
https://comptroller.alabama.gov/acfr-2/
54
Alabama
AL
Alabama
State
2018
Growing Alabama Program
General Economic Development
Code of Alabama, Section 40-18-403
State of Alabama
Income Tax
Tax Credit
(not specified)
$6,619,000
$0
$6,619,000
(none)
https://comptroller.alabama.gov/acfr-2/
55
Alabama
AL
Alabama
State
2018
Jobs Credit Program
Job Creation/Retention
Code of Alabama, Section 40-18-375
State of Alabama
Utility Taxes
Tax Credit
A company claiming more wages or jobs than paid or created is liable for the unearned portion of the jobs credit
$250,000
$0
$250,000
(none)
https://comptroller.alabama.gov/acfr-2/
56
Alabama
AL
Alabama
State
2018
Apprenticeship Alabama Program
Workforce development
Code of Alabama, Section 40-18-422
State of Alabama
Income Taxes; Financial Instituion Excise Taxes
Tax Credit
(no provisions for recapture)
$27,000
$0
$27,000
(none)
https://comptroller.alabama.gov/acfr-2/
57
Alabama
AL
Alabama
State
2018
Port Credit Program
Port operations
Code of Alabama, Section 40-18-403
State of Alabama
Income Tax
Tax Credit
(not specified)
$8,000
$0
$8,000
(none)
https://comptroller.alabama.gov/acfr-2/
58
Alabama
AL
Baldwin County
County
2018
General Tax Abatements
Amusement
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Foley
Sales Tax; Personal Property Tax
Tax Abatement
(not specified)
$44,994
$0
$44,994
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
59
Alabama
AL
Baldwin County
County
2018
General Tax Abatements
Industrial Expansion
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Foley
Sales Tax; Property Tax; Personal Property Tax
Tax Abatement
(not specified)
$26,243
$0
$26,243
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
60
Alabama
AL
Baldwin County
County
2018
General Tax Abatements
Industrial Expansion
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Fairhope
Property Tax; Personal Property Tax
Tax Abatement
(not specified)
$7,057
$0
$7,057
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
61
Alabama
AL
Baldwin County
County
2018
General Tax Abatements
Industrial Expansion
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Bay Minette
Personal Property Tax
Tax Abatement
(not specified)
$2,683
$0
$2,683
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
62
Alabama
AL
Baldwin County
County
2018
General Tax Abatements
Industrial Expansion
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Loxley
Sales Tax; Personal Property Tax
Tax Abatement
(not specified)
$416
$0
$416
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
63
Alabama
AL
Baldwin County
County
2018
General Tax Abatements
Industrial Expansion
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
City of Spanish Fort
Personal Property Tax
Tax Abatement
(not specified)
$31
$0
$31
(none)
https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports
64
Alabama
AL
City of Birmingham
Municipality
2018
General Tax Abatements
General Economic Development
Amendment 772 of the Constitution of Alabama
City of Birminghame
Sales & Use Tax; Occupational Tax
Tax rebate
Some agreements provide for the repayment to the City of the rebated amount if the entity ceases to operate its business for a certain length of time or fails to profuce a certain level of employment.
$3,918,045
$0
$3,918,045
Lists the recepients: Serra Automobile Delaerships, Limbaugh Toyota. Trinity Medical Center/Daniel Corporation
https://data.birminghamal.gov/dataset/comprehensive-annual-financial-reports/resource/b8f568fe-9158-4625-ac50-dae0c368a391
65
Alabama
AL
City of Huntsville
Municipality
2018
Various tax abatement programs
General Economic Development
Section 40-9B1 et seq., Code of Alabama 1975
Huntsville
Sales and Use Tax
Tax Abatement
(not specified)
$11,200,000
$0
$11,200,000
(none)
https://www.huntsvilleal.gov/government/finances-budget/current-adopted-budget-capital-improvements-plan/
66
Alabama
AL
City of Mobile
Municipality
2018
Various Abatement Programs
General Economic Development
Amendment 772 of the Constitution of Alabama.
Mobile, Alabama
Sales and Use Taxes
Tax rebate
(not specified)
$2,675,949
$0
$2,675,949
(none)
https://www.cityofmobile.org/business/financials/
67
Alabama
AL
City of Mobile
Municipality
2018
Various Abatement Programs - IDB
General Economic Development
Amendment 772 of the Constitution of Alabama.
Industrial Development Board of the City of Mobile, AL
Property Tax
Tax Abatement
(not specified)
$934,373
$0
$934,373
(none)
https://www.cityofmobile.org/business/financials/
68
Alabama
AL
City of Montgomery
Municipality
2018
Various Sales Tax Abatements
General Economic Development
Tax Reform Act of 1992 (Chapter 9B, Title 40, Code of Alabama 1975) and The Alabama Reinvestment & Abatements Act (Chapter 9G, Title 40, Code of Alabama 1975).
Industrial Development Board of Montgomery
Sales Tax
Exemptions on purchases
(not specified)
$6,500,000
$0
$6,500,000
(none)
https://www.montgomeryal.gov/city-government/mayor-s-office/financial-reports
69
Alabama
AL
City of Montgomery
Municipality
2018
Varioius economic development programs
General Economic Development
Tax Reform Act of 1992 (Chapter 9B, Title 40, Code of Alabama 1975) and The Alabama Reinvestment & Abatements Act (Chapter 9G, Title 40, Code of Alabama 1975).
Montgomery, Alabama; Development Board of the City of Montgomery; City of Montgomery Downtown Redevelopment Authority
Property Tax
Reductions of assessed values
Some
$1,808,072
$0
$1,808,072
Property taxes are abated through reductions of assessed values. Sales and use taxes are abated through exemptions granted on purchases for specified construction or equipment-purchase purposes. Some agreements provide for the repayment to the City of abated amounts if the entity ceases to operate its business for a certain length of time or fails to produce a certain level of employment.
https://www.montgomeryal.gov/city-government/mayor-s-office/financial-reports
70
Alabama
AL
City of Tuscaloosa
Municipality
2018
Various Lodging Tax Agreements
General Economic Development
Amendment No. 772 to the Constitution of Alabama (1901)
Tuscaloosa, Alabama
Lodging Tax
Tax Abatement
(not specified)
$652,505
$0
$652,505
(none)
https://www.tuscaloosa.com/government/annualreports
71
Alabama
AL
City of Tuscaloosa
Municipality
2018
Various Sales Tax Agreement
General Economic Development
Amendment No. 772 to the Constitution of Alabama (1901)
Tuscaloosa, Alabama
Sales Tax
Tax Abatement
(not specified)
$477,391
$0
$477,391
(none)
https://www.tuscaloosa.com/government/annualreports
72
Alabama
AL
City of Tuscaloosa
Municipality
2018
Various Property Tax Agreements
General Economic Development
Amendment No. 772 to the Constitution of Alabama (1901)
Tuscaloosa, Alabama
Property Tax
Tax Abatement
(not specified)
$261,825
$0
$261,825
(none)
https://www.tuscaloosa.com/government/annualreports
73
Alabama
AL
Decatur City Board of Education
School District
2018
Sales Tax Abatement
Industrial development
(not specified)
City of Decatur, Alabama
Sales and Use Taxes
Tax Abatement
(not specified)
$812,348
$0
$812,348
Sunsetted; no more abatement in the future
74
Alabama
AL
Jefferson County
County
2018
Various Property Tax Abatements Agreements
Business attraction/retention/expansion
Alabama Tax Incentive Reform Act of 1992, Section 40-9B-1 et seq., of the Code of Alabama (1975)
Birmingham Industrial Development Board
Property Tax
Tax Abatement
(not specified)
$854,000
$0
$854,000
(none)
https://www.jccal.org/Default.asp?ID=1019&pg=Audits+%26+Financials&subcatid=23
75
Alabama
AL
Jefferson County
County
2018
Birmingham-Jefferson County Port Authority
General Economic Development
Chapter 94, Title 11 of the Code of Alabama (1975)
Jefferson County, Alabama
Property Tax
Tax Abatement
(not specified)
$3,859,000
$0
$3,859,000
Abated by Birmingham-Jefferson County Port Authority
https://www.jccal.org/Default.asp?ID=1019&pg=Audits+%26+Financials&subcatid=23
76
Alabama
AL
Mobile County
County
2018
Various Property Tax Abatements
Business attraction/retention/expansion/Jobs
11-54-80 et seq., Code of Alabama (1975); Tax Incentive Reform Act of 1995, codified at 40-9b-1-13, et seq., Code of Alabama (1975); and Alabama Reinvestment and Abatement Act, 2015-24 Acts of Alabama
Industrial Development Board of the City of Mobile, Alabama
Property Tax
Tax Abatement
(not specified)
$10,518,074
$0
$10,518,074
(none)
https://www.mobilecountyal.gov/departments/budget-and-finance/
77
Alabama
AL
Mobile County
County
2018
Various Sales Tax Abatements
Business attraction/retention/expansion/Jobs
11-54-80 et seq., Code of Alabama (1975); Tax Incentive Reform Act of 1995, codified at 40-9b-1-13, et seq., Code of Alabama (1975); and Alabama Reinvestment and Abatement Act, 2015-24 Acts of Alabama
Industrial Development Board of the City of Mobile, Alabama
Sales Tax
Tax Abatement
(not specified)
$655,181
$0
$655,181
(none)
https://www.mobilecountyal.gov/departments/budget-and-finance/
78
Alabama
AL
Shelby County
County
2018
Industrial Development Board – City of Alabaster
General Economic Development
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
Shelby County, Alabama
Sales Tax; Real Property Tax; Business Personal Property Tax
Tax Abatement
(not specified)
$62,280
$0
$62,280
(none)
https://www.shelbyal.com/DocumentCenter/Index/108
79
Alabama
AL
Shelby County
County
2018
Industrial Development Board – City of Calera
General Economic Development
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
Shelby County, Alabama
Real Property Tax; Business Personal Property Tax
Tax Abatement
(not specified)
$15,045
$0
$15,045
(none)
https://www.shelbyal.com/DocumentCenter/Index/108
80
Alabama
AL
Shelby County
County
2018
Industrial Development Board – City of Hoover
General Economic Development
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
Shelby County, Alabama
Sales Tax
Tax Abatement
(not specified)
$3,609
$0
$3,609
(none)
https://www.shelbyal.com/DocumentCenter/Index/108
81
Alabama
AL
Shelby County
County
2018
Industrial Development Board – City of Vinvcent
General Economic Development
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
Shelby County, Alabama
Sales Tax
Tax Abatement
(not specified)
$52,226
$0
$52,226
(none)
https://www.shelbyal.com/DocumentCenter/Index/108
82
Alabama
AL
Shelby County
County
2018
City of Pelham
General Economic Development
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
Shelby County, Alabama
Real Property Tax
Tax Abatement
(not specified)
$4,500
$0
$4,500
(none)
https://www.shelbyal.com/DocumentCenter/Index/108
83
Alabama
AL
Shelby County
County
2018
City of Calera
General Economic Development
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
Shelby County, Alabama
Business Personal Property
Tax Abatement
(not specified)
$4,390
$0
$4,390
(none)
https://www.shelbyal.com/DocumentCenter/Index/108
84
Alabama
AL
Shelby County
County
2018
Various Sales Tax Abatements
General Economic Development
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
Shelby County, Alabama
Sales Tax
Tax Abatement
(not specified)
$43,139
$0
$43,139
(none)
85
Alabama
AL
Shelby County
County
2018
Shelby County Economic Industrial Development Authority
Data Not Yet Retrieved
Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13
Shelby County, Alabama
Real Property Tax; Business Personal Property Tax
Tax Abatement
(not specified)
$3,753
$0
$3,753
(none)
https://www.shelbyal.com/DocumentCenter/Index/108
86
Alabama
AL
Tuscaloosa County
County
2018
Hunt Refining Company
Refinery Expansion
Alabama Tax Incentive Reform Act of 1992
Tuscaloosa County Industrial Development Authority
Property Tax
Tax Abatement
(not specified)
$667,700
$0
$667,700
(none)
https://examiners.alabama.gov/audit_reports.aspx
87
Alaska
AK
Ketchikan Gateway Borough
County
2018
Agreement with Alaska Industrial Development and Export Authority (AIDEA)
Port operations
(not specified)
City and Borough of Ketchikan
Real Property Tax
(not specified)
(not specified)
$288,583
$0
$288,583
Operated by Vigor Industrial, LLC
https://www.borough.ketchikan.ak.us/340/Financial-Information
241
Alaska
AK
Ketchikan Gateway Borough
County
2018
Agreements with Ketchikan Indian Community and Tlingit Haida Regional Housing Authority
Affordable Housing
(not specified)
City and Borough of Ketchikan
(not specified)
(not specified)
(not specified)
$45,114
$0
$45,114
(none)
https://www.borough.ketchikan.ak.us/340/Financial-Information
242
Arizona
AZ
Arizona
State
2018
Rio Nuevo Tax Increment Financing (TIF) District
General Economic Development
General Economic Development (TIF)
State of Arizona
Sales Tax
Tax Increment Financing (TIF)
(not specified)
$471,000
$0
$471,000
Recipients include AC Marriott Hotel, Arizona Hotel, Chicago Store, 123 South Stone, 98-112 E. Congress, and 44 E. Broadway
https://gao.az.gov/financials/acfr
270
Arizona
AZ
City of Chandler
Municipality
2018
Government Property Lease Excise Tax (GPLET) program
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Abatement
(not specified)
$132,297
$0
$132,297
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
271
Arizona
AZ
City of Chandler
Municipality
2018
Various economic development programs (TIF)
General Economic Development
Arizona Revised Statute 42-6201 through 42-6210
Chandler, Arizona
Property Tax
Tax Increment Financing (TIF)
(not specified)
$2,103,215
$0
$2,103,215
(none)
https://www.chandleraz.gov/government/departments/management-services/accounting
272
Arizona
AZ
City of Glendale
Municipality
2018
Sales Tax Reimbursement
General Economic Development
Article 1, Section 3 of City Charter; ARS 9-500.05, 9-500.11; ARS 11-952
City of Glendale
Sales tax
Reimbursement
(not specified)
$1,398,000
$0
$1,398,000
(none)
https://www.glendaleaz.com/your_government/city_finances/financial_reports
273
Arizona
AZ
City of Phoenix
Municipality
2018
Transaction Privilege Tax Reimbursement
Redevelopment/revitalization
City Council
Phoenix, Arizona
Transaction Privilege Taxes
(not specified)
(N/A - performance-based)
$543,000
$0
$543,000
(none)
https://www.phoenix.gov/finance/annualreports
274
Arizona
AZ
City of Phoenix
Municipality
2018
Government Property Lease Excise Tax (GPLET) program
Redevelopment/revitalization
Arizona Revised Statutes (ARS) Title 42, Chapter 6, Article 6, Sections 42-6201, 42-6203, 42-6208, and 42-6209.
Phoenix, Arizona
Real Property Tax
(not specified)
(N/A - performance-based)
$4,287,000
$0
$4,287,000
(none)
https://www.phoenix.gov/finance/annualreports
275
Arizona
AZ
City of Scottsdale
Municipality
2018
Tax Abatements
General Economic Development
(not specified)
Scottsdale
Property Tax
(not specified)
(not specified)
$121,653
$0
$121,653
(none)
https://www.scottsdaleaz.gov/finance/annual-financial-report
276
Arkansas
AR
Arkansas
State
2018
Low Income Housing Program
Affordable Housing
Arkansas Code Annotated Section 26-51-1701 - 26-51-1705
State of Arkansas
Income Tax
Tax Credit
If a portion of the federal income Tax Credit is required to be recaptured, the taxpayer must repay a portion of the related State income Tax Credit.
$691,000
$0
$691,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
331
Arkansas
AR
Arkansas
State
2018
InvestArk
Business attraction/retention/expansion
Arkansas Code Ann. 15-4-2706(c)
State of Arkansas
Sales and Use Tax
Tax Credit
Because taxes are abated after qualified expenditures are made, no recapture provisions are provided.
$36,469,000
$0
$36,469,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
332
Arkansas
AR
Arkansas
State
2018
ArkPlus
Capital investment
Arkansas Code Ann. 15-4-2706(b)
State of Arkansas
Income Tax; Sales and Use Tax
Tax Credit
The investment thresholds must be reached within four years of the date the financial incentive agreement is signed, except for certain lease payments. Because taxes are abated after eligible costs are incurred and verified, there are no recapture provisions.
$5,049,000
$0
$5,049,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
333
Arkansas
AR
Arkansas
State
2018
Water Resource Conservation and Development
Conservation of farmland, forest, open space, or water
Arkansas Code Annotated Section 26-51-1001 - 26-51-1014
State of Arkansas
Income Tax
Tax Credit
If the project is not completed within three years, all income Tax Credits used shall be repaid. If the project is not maintained for 10 years after completion, a pro rata share of the income Tax Credits used shall be recaptured based on the number of years since completion.
$691,000
$0
$691,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
334
Arkansas
AR
Arkansas
State
2018
Wetland and Riparian Zone
Environmental protection
Arkansas Code Annotated Section 26-51-1501 - 26-51-1510
State of Arkansas
Income Tax
Tax Credit
If the project is not completed within three years, all income Tax Credits used shall be repaid. If the project is not maintained for 10 years after completion, a pro rata share of the income Tax Credits used shall be recaptured, based on the number of years since completion.
$253,000
$0
$253,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
335
Arkansas
AR
Arkansas
State
2018
Advantage Arkansas
Job Creation/Retention
Arkansas Code Ann. 15-4-2705
State of Arkansas
Income Tax
Tax Credit
If the business fails to meet the payroll threshold within two years after signing the financial incentive agreement, unless an extension is granted, the business must repay all benefits previously received under this program
$3,958,000
$0
$3,958,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
336
Arkansas
AR
Arkansas
State
2018
Tax Back
Job Creation/Retention
Arkansas Code Ann. 15-4-2706(d)
State of Arkansas
Sales and use
Tax refund
Because taxes are abated after qualified expenditures are made, no recapture provisions are provided.
$4,567,000
$0
$4,567,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
337
Arkansas
AR
Arkansas
State
2018
Major Maintenance and Improvement
Manufacturing development
Arkansas Code Annotated Section 15-4-3501
State of Arkansas
Sales and Use Tax
Tax refund
Because taxes are abated after qualified expenditures are made, no recapture provisions are provided.
$660,000
$0
$660,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
338
Arkansas
AR
Arkansas
State
2018
Targeted Research
Research and development
Ark. Code Ann. § 15-4-2708(c) and (d)
State of Arkansas
Income Tax
Tax Credit
Because taxes are abated after qualified expenditures are made, no recapture provisions are provided.
$1,021,000
$0
$1,021,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
339
Arkansas
AR
Arkansas
State
2018
In-House R&D Tax Credits
Research and development
Arkansas Code Ann. 15-4-2708(b)
State of Arkansas
Income Tax
Tax Credit
Because taxes are abated after qualified expenditures are made, no recapture provisions are provided.
$4,616,000
$0
$4,616,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
340
Arkansas
AR
Arkansas
State
2018
Tourism Development
Tourism development
Arkansas Code Ann. 15-11-501 - 15-11-511
State of Arkansas
Income Tax; Sales and Use Tax
Tax Credit
Because taxes are abated after qualified expenditures are made, no recapture provisions are provided.
$2,814,000
$0
$2,814,000
(none)
https://www.dfa.arkansas.gov/accounting-office/acfr/
341
Arkansas
AR
City of Little Rock
Municipality
2018
Payment in lieu of Taxes (PILOT) Agreement - City of Little Rock
General Economic Development
Municipalities and Counties Industrial Development Revenue Bond Law, Ark. Code Ann. §§ 14-164- 201 to 224
City of Little Rock
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$1,311,551
$419,230
$892,321
(none)
https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/
342
Arkansas
AR
Little Rock School District
School District
2018
Payment in lieu of Taxes (PILOT) Agreement - Little Rock School District
General Economic Development
Municipalities and Counties Industrial Development Revenue Bond Law, Ark. Code Ann. §§ 14-164- 201 to 224
City of Little Rock
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$3,623,111
$1,171,757
$2,451,354
Disclosures reported by City of Little Rock
https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/
343
Arkansas
AR
Pulaski County
County
2018
Payment in lieu of Taxes (PILOT) Agreement - Pulaski County
General Economic Development
Municipalities and Counties Industrial Development Revenue Bond Law, Ark. Code Ann. §§ 14-164- 201 to 224
City of Little Rock
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$558,697
$178,585
$380,112
Includes only abatements reported by City of Little Rock, amount might be largerbecause other jursidiction PILOTs are not incuded
https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/
344
Arkansas
AR
Pulaski County Special School District
School District
2018
Payment in lieu of Taxes (PILOT) Agreement -Pulaski County Special School District
General Economic Development
Municipalities and Counties Industrial Development Revenue Bond Law, Ark. Code Ann. §§ 14-164- 201 to 224
City of Little Rock
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$47,355
$3,165
$44,190
Disclosures reported by City of Little Rock
https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/
345
California
CA
City of Anaheim
Municipality
2018
GardenWalk Retail
General Economic Development
(not specified)
Anaheim, California
Sales Tax
(not specified)
(not specified)
$273,000
$0
$273,000
(none)
https://www.anaheim.net/2846/Financial-Reports-Documents
448
California
CA
City of Anaheim
Municipality
2018
Doubletree Hotel
General Economic Development
(not specified)
Anaheim, California
Transient Occupancy Tax
(not specified)
(not specified)
$762,000
$0
$762,000
(none)
https://www.anaheim.net/2846/Financial-Reports-Documents
449
California
CA
City of Long Beach
Municipality
2018
Mills Act Property Tax Incentive Program
Historic Preservation
State of California Mills Act
City of Long Beach
Property tax
(not specified)
Breach of contract results in cancellation and penalty
$158,000
$0
$158,000
(none)
https://www.longbeach.gov/finance/city-budget-and-finances/accounting/comprehensive-annual-financial-report/
450
California
CA
City of Long Beach
Municipality
2018
Transient Occupancy Tax (TOT) Incentive Agreement
Redevelopment/revitalization
City Council
City of Long Beach
Transient Occupancy Tax
(not specified)
(N/A - performance-based)
$230,000
$0
$230,000
(none)
https://www.longbeach.gov/finance/city-budget-and-finances/accounting/comprehensive-annual-financial-report/
451
California
CA
City of Long Beach
Municipality
2018
Retail Sales Tax Incentive Program (RSTIP)
Retail development
City Council
City of Long Beach
Sales tax
(not specified)
(N/A - performance-based)
$4,300,000
$0
$4,300,000
(none)
https://www.longbeach.gov/finance/city-budget-and-finances/accounting/comprehensive-annual-financial-report/
452
California
CA
City of Los Angeles
Municipality
2018
Development Incentive Program: Metropolis Hotel Project
General Economic Development
City Council
City of Los Angeles
Financial Assistance Grant
Payment
(not specified)
$2,400,000
$0
$2,400,000
(none)
https://lacontroller.org/financial-reports/
453
California
CA
City of Los Angeles
Municipality
2018
Development Incentive Program: Village at Westfield Topanga Project
General Economic Development
City Council
City of Los Angeles
Financial Assistance Grant
Payment
(not specified)
$2,600,000
$0
$2,600,000
(none)
https://lacontroller.org/financial-reports/
454
California
CA
City of Los Angeles
Municipality
2018
Development Incentive Program: 901 Olympic North Hotel Project
General Economic Development
City Council
City of Los Angeles
Financial Assistance Grant
Payment
(not specified)
$4,100,000
$0
$4,100,000
(none)
https://lacontroller.org/financial-reports/
455
California
CA
City of Los Angeles
Municipality
2018
Development Incentive Program: Wilshire Grand Hotel Project
General Economic Development
City Council
City of Los Angeles
Financial Assistance Grant
Payment
(not specified)
$4,300,000
$0
$4,300,000
(none)
https://lacontroller.org/financial-reports/
456
California
CA
City of Los Angeles
Municipality
2018
Development Incentive Program: Convention Center Headquarters Hotel Project
General Economic Development
City Council
City of Los Angeles
Financial Assistance Grant
Payment
(not specified)
$12,800,000
$0
$12,800,000
(none)
https://lacontroller.org/financial-reports/
457
California
CA
City of Los Angeles
Municipality
2018
Mills Act Historical Property Agreements
Historic Preservation
State Government Code Section 50280 et seq.: State of California Mills Act
City of Los Angeles
Property Tax
Reduction of assessed value
(not specified)
$1,400,000
$0
$1,400,000
(none)
https://lacontroller.org/financial-reports/
458
California
CA
City of Ontario
Municipality
2018
Various tax abatement programs
General Economic Development
(not specified)
City of Ontario
Sales and Use Tax
Tax Abatement
(not specified)
$3,747,881
$0
$3,747,881
(none)
459
California
CA
City of Riverside
Municipality
2018
Sales and Property Tax Abatement
General Economic Development
(not specified)
City of Riverside, California
Sales Tax; Property Tax
Tax Rebate
(not specified)
$327,000
$0
$327,000
City reports that it has abatement agreement with one business, but fails to disclose annual cost, only saying that since 2013, cumulative abatements total $327,000
460
California
CA
City of San Jose
Municipality
2018
Incentive Grant Agreements
General Economic Development
(not specified)
City of San Jose
New Utility Users Tax
Tax reimbursement; fee waivers
Reimburse the City a prorated portion of the grant assistance received if vacating in fewer than three years
$27,000
$0
$27,000
(none)
https://www.sanjoseca.gov/your-government/departments/finance/reports/-folder-447
461
California
CA
City of San Jose
Municipality
2018
Business Cooperation Program (BCP)
General Economic Development
State Sales and Use Tax Regulation 1699.6; City Ordinances No. 28640 and No. 29408
City of San Jose
Sales and Use Tax
Tax Rebate
(N/A - by qualification)
$77,000
$0
$77,000
(none)
https://www.sanjoseca.gov/your-government/departments/finance/reports/-folder-447
462
California
CA
Fresno County
County
2018
Williamson Act/Farmland Security Zone
Conservation of farmland, forest, open space, or water
California Land Conservation Act of 1965 (Williamson Act)
Fresno County, California
Property Tax
Reduction in assessed value
(not specified)
$38,621,000
$0
$38,621,000
(none)
463
California
CA
Kern County
County
2018
Williamson Act/Farmland Security Zone
Conservation of farmland, forest, open space, or water
California Land Conservation Act of 1965 (Williamson Act)
Kern County, California
Property Tax
Reduction in assessed value
(not specified)
$12,849,000
$0
$12,849,000
(none)
464
California
CA
La Honda-Pescadero Unified School District
School District
2018
Williamson Act and Mills Act
Agricultural development
Williamson Act; Mills Act
County of San Mateo
Property Tax
Reduction of assessed value
(not specified)
$416,890
$0
$416,890
(none)
465
California
CA
Sacramento County
County
2018
Local Conservation Act Program
Conservation of farmland, forest, open space, or water
California Land Conservation Act of 1965 (Williamson Act)
Sacramento County, California
Property Tax
Reduction in assessed value
no provisions for recapture
$907,000
$0
$907,000
(none)
466
Colorado
CO
Adams County
County
2018
Various tax abatement agreements
Business attraction/retention/expansion
Authority of the Board
Adams County
Real Property Tax; Personal Property Tax
Tax Rebate
(not specified)
$193,911
$0
$193,911
(none)
https://adcogov.org/annual-financial-report-afr
604
Colorado
CO
Arapahoe County
County
2018
Various Personal Property Tax Abatement Agreements
General Economic Development
Colorado Revised Statute Sec. 30-11-123.
Arapahoe County
Personal Property Tax
Payment or credit
Yes
$57,840
$0
$57,840
In the event of default by the taxpayer, the maximum amount recoverable by the County is the amount of incentive payments paid to the taxpayer under the agreement.
https://www.arapahoegov.com/379/Annual-Reports
605
Colorado
CO
City and County of Denver
City/County
2018
Business Incentive Agreements
Business attraction/retention/expansion
Sections 30-11-123 and 31-15-903, CRS, and Chapter 53, Article XVI, DRMC
The City and County of Denver
Personal Property Tax
Tax Credit
Yes
$206,000
$0
$206,000
If at any time after the City grants an incentive tax credit, the City, in its sole discretion determines that Taxpayer did not meet all requirements of sections 30-11-123 and 31-15-903, CRS, Chapter 53, Article XVI, DRMC or other incentive tax credit requirements of the City under section 53-544, DRMC in the tax year for which a credit was granted, Taxpayer agrees that City may issue to Taxpayer a Special Notice of Valuation, and assess and collect from Taxpayer, in the manner provided for in the Colorado Revised Statutes, taxes in the amount of the incentive tax credit for the subject tax year.
https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Financial-Reports/Annual-Comprehensive-Financial-Report
606
Colorado
CO
City and County of Denver
City/County
2018
Various Tax Increment Financing (TIF)
General Economic Development
Sections 30-11-123 and 31-15-903, CRS, and Chapter 53, Article XVI, DRMC
The City and County of Denver
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$19,234,000
$0
$19,234,000
Abated by DURA. City may issue to Taxpayer a Special Notice of Valuation, and assess and collect from Taxpayer, in the manner provided for in the Colorado Revised Statutes, taxes in the amount of the incentive Tax Credit for the subject tax year.
https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Financial-Reports/Annual-Comprehensive-Financial-Report
607
Colorado
CO
City of Aurora
Municipality
2018
Various Tax Incentive Agreements
Retail development
City Council Ordinance
City of Aurora
Use Tax; Sales Tax; Personal Property Tax
Abatement
(not specified)
$2,500,870
$0
$2,500,870
Disclosed in commitments; the number is the amount paid to date. Recipients are the developers of Town Center at Aurora, Pacific Ocean Marketplace Aurora, Serenity Ridge Marketplace, and Aurora Crossing
https://www.auroragov.org/cms/One.aspx?portalId=16242704&pageId=16401536#Prior%20Year%20Comprehensive%20Annual%20Financial%20Reports
608
Colorado
CO
City of Colorado Springs
Municipality
2018
Economic Development Incentive - Hotel/Entertainment
General Economic Development
City Council
City of Colorado Springs
Sales and Use Tax
Tax Rebate
Refund of excess payment requested
$91,074
$0
$91,074
The City reviews these submissions to verify compliance with the terms of each specific agreement and then issues the payment via check back to the company. The City reserves the right to recapture any payment paid in error and requires the company to return funds when either party becomes aware of an excess payment.
https://coloradosprings.gov/accounting/page/annual-comprehensive-financial-report-acfr
609
Colorado
CO
City of Colorado Springs
Municipality
2018
Economic Development Incentive - Insurance
General Economic Development
City Council
City of Colorado Springs
Sales and Use Tax
Tax Rebate
Refund of excess payment requested
$104,662
$0
$104,662
The City reviews these submissions to verify compliance with the terms of each specific agreement and then issues the payment via check back to the company. The City reserves the right to recapture any payment paid in error and requires the company to return funds when either party becomes aware of an excess payment.
https://coloradosprings.gov/accounting/page/annual-comprehensive-financial-report-acfr
610
Colorado
CO
City of Colorado Springs
Municipality
2018
Economic Development Incentive - Imaging Solutions
General Economic Development
City Council
City of Colorado Springs
Sales and Use Tax
Tax Rebate
Refund of excess payment requested
$182,870
$0
$182,870
The City reviews these submissions to verify compliance with the terms of each specific agreement and then issues the payment via check back to the company. The City reserves the right to recapture any payment paid in error and requires the company to return funds when either party becomes aware of an excess payment.
https://coloradosprings.gov/accounting/page/annual-comprehensive-financial-report-acfr
611
Colorado
CO
City of Colorado Springs
Municipality
2018
Economic Development Incentive - Retail Sales
General Economic Development
City Council
City of Colorado Springs
Sales and Use Tax
Tax Rebate
Refund of excess payment requested
$447,717
$0
$447,717
The City reviews these submissions to verify compliance with the terms of each specific agreement and then issues the payment via check back to the company. The City reserves the right to recapture any payment paid in error and requires the company to return funds when either party becomes aware of an excess payment.
https://coloradosprings.gov/accounting/page/annual-comprehensive-financial-report-acfr
612
Colorado
CO
City of Fort Collins
Municipality
2018
Business Assistance Agreements
Business attraction/retention/expansion
City Council under Resolutions 91-15, 99-23, 2013-025, and 2015-079
City of Fort Collins
bond financing, manufacturing equipment use tax rebates, and business personal property tax rebates
Bond financing; Tax Rebates
(not specified)
$743,969
$0
$743,969
(none)
https://www.fcgov.com/finance/annual-financial-reports
613
Colorado
CO
City of Fort Collins
Municipality
2018
Manufacturer's Use Tax Rebates
General Economic Development
City Code Article II – Tax Refund and Rebate Program, section 25-64.
City of Fort Collins
Sales and Use tax
Tax Rebate
(not specified)
$444,913
$0
$444,913
(none)
https://www.fcgov.com/finance/annual-financial-reports
614
Colorado
CO
City of Lakewood
Municipality
2018
Lakewood Reinvestment Authority Agreements (Wal-Mart)
General Economic Development
Colorado statutes
City of Lakewood
Sales and Use Tax
Tax Abatement
not specified
$1,800,926
$0
$1,800,926
Creekside Shopping Center (Wal-Mart)
https://www.lakewood.org/Government/Departments/Finance
615
Colorado
CO
City of Lakewood
Municipality
2018
Sales Tax Reimbursement-Stevinson Annexation
General Economic Development
Colorado statutes
City of Lakewood
Sales Tax
Tax Rebate
not specified
$2,024,289
$0
$2,024,289
(none)
https://www.lakewood.org/Government/Departments/Finance
616
Colorado
CO
Colorado
State
2018
Colorado Enterprise Zone (EZ) Contribution Tax Credits
General Economic Development (EZ)
Colorado Revised Statutes (CRS) Section 39-30-103.5
State of Colorado
Income Tax
Tax Credit
The provision for recapturing abated taxes would be an income tax return audit conducted by the Department of Revenue.
$14,567,000
$0
$14,567,000
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
617
Colorado
CO
Colorado
State
2018
Colorado Enterprise Zone (EZ)
General Economic Development (EZ)
Colorado Revised Statutes (CRS) Section 39-30
State of Colorado
Income Tax; Sales and Use Tax
Tax Credit; Tax Exemption
The provision for recapturing abated taxes would be an income tax return audit conducted by the Department of Revenue.
$54,515,000
$0
$54,515,000
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
618
Colorado
CO
Colorado
State
2018
Historic Preservation Tax Credit
Historic Preservation
Colorado Revised Statutes Section 39-22-514.5
State of Colorado
Income Tax
Tax Credit
(N/A - performance-based)
$4,148,000
$0
$4,148,000
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
619
Colorado
CO
Colorado
State
2018
Job Growth Incentive Tax Credit
Job Creation/Retention
Colorado Revised Statutes (CRS) Section 39-22-531
State of Colorado
Income Tax
Tax Credit
The provision for recapturing abated taxes would be an income tax return audit conducted by the Department of Revenue.
$6,885,000
$0
$6,885,000
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
620
Colorado
CO
Colorado
State
2018
Regional Tourism Act (TIF)
Tourism development
Colorado Revised Statutes Sections 24-46-301 through 309
State of Colorado
Property Tax; Sales Tax
Tax Increment Financing (TIF)
The provision for recapturing abated taxes is a formal decision by the EDC concluding the project has not commenced within five years.
$6,398,000
$0
$6,398,000
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
621
Colorado
CO
Jefferson County
County
2018
Various Business tax Abatement Agreements
Business attraction/retention/expansion
Colorado Revised Statute CRS 30-11-123
Jefferson County
Personal Property Tax
Tax Abatement
(not specified)
$763,262
$0
$763,262
In 2018 the County passed a resolution to discontinue business personal property tax payable to the county general fund beginning with taxes attributable to calendar year 2018 payable in 2019. Because of this a resolution to rescind the policy regard the Business Personal Property Tax Incentive was also passed. No new incentive agreements will be entered into in the future all current agreements will be honored until the end of the agreed upon timeframe.
https://www.jeffco.us/1768/Financial-Reports
622
Connecticut
CT
City of Bridgeport
Municipality
2018
Affordable Housing Tax Abatement Program
Affordable Housing
City Council Approved Agreement Resolution under CT Statutes Section 8-215
City of Bridgeport
Real Property Tax; Personal Property Tax
(not specified)
Abatement must be limited in duration and generate more taxes eventually than original property value.
$1,809,643
$0
$1,809,643
(none)
https://www.bridgeportct.gov/content/341307/341403/343324.aspx
721
Connecticut
CT
City of Bridgeport
Municipality
2018
Economic Development Tax Abatement Program
Job Creation/Retention
City Council Approved Agreement Resolution under CT Statute 32-70
City of Bridgeport
Real Property Tax; Personal Property Tax
(not specified)
Abatement must be limited in duration and generate more taxes eventually than original property value.
$3,036,798
$0
$3,036,798
(none)
https://www.bridgeportct.gov/content/341307/341403/343324.aspx
722
Connecticut
CT
City of Hartford
Municipality
2018
Low-Income Housing Abatements
Low-Income Housing
Connecticut General Statutes Sections 32-666a; 12-65; 8-215
City of Hartford
Property Tax
Multiple
(no provisions for recapture)
$3,800,000
$0
$3,800,000
(none)
https://www.hartfordct.gov/Government/Departments/Finance/Accounting-Control
723
Connecticut
CT
City of New Haven
Municipality
2018
City Wide Assessment Deferral Program and the Enterprise Zone Assessment Deferral Program
Construction/rehabilitation
(not specified)
New Haven, Connecticut
Property Tax
Reduction in assessed value
(not specified)
$10,992,000
$0
$10,992,000
(none)
https://www.newhavenct.gov/government/departments-divisions/office-of-management-budget/annual-city-budgets-audits
724
Connecticut
CT
City of Stamford
Municipality
2018
Enterprise Zone Program
General Economic Development
Connecticut General Statutes Sections 32-70
City of Stamford
Property Tax
(not specified)
(not specified)
$726,460
$0
$726,460
(none)
https://www.stamfordct.gov/government/administration/annual-reports-and-budgets
725
Connecticut
CT
Connecticut
State
2018
Connecticut Neighborhood Assistance Act Credit Program
Community development
Connecticut General Statutes §§12-631 through 12-638
State of Connecticut
Insurance Companies and Health Care Center Taxes; Corporation Business Tax; Air Carriers Tax; Railroad Companies Tax; Community Antenna Television Systems and One-Way Satellite Transmission Business Tax; Utility Companies Tax
Tax Credit
(not specified)
$3,463,307
$0
$3,463,307
(none)
https://www.osc.ct.gov/reports/index.html
726
Connecticut
CT
Connecticut
State
2018
The Film, Television, and Digital Media Tax Program
Film, TV, and/or media
Connecticut General Statutes, Chapter 207, section 12-217jj
State of Connecticut
Corporate Income Tax
Loan; Tax Credit; grant
(not specified)
$80,197,846
$0
$80,197,846
(none)
https://www.osc.ct.gov/reports/index.html
727
Connecticut
CT
Connecticut
State
2018
Insurance Reinvestment Fund
General Economic Development
Connecticut General Statutes, Chapter 698 section 38a-88
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$19,955,940
$0
$19,955,940
(none)
https://www.osc.ct.gov/reports/index.html
728
Connecticut
CT
Connecticut
State
2018
Historic Preservation Tax Credit Program
Historic Preservation
Connecticut General Statutes §10-416b
State of Connecticut
Insurance Companies and Health Care Center Taxes; Corporation Business Tax; Air Carriers Tax; Railroad Companies Tax; Community Antenna Television Systems and One-Way Satellite Transmission Business Tax; Utility Companies Tax
Tax Credit
(not specified)
$4,228,078
$0
$4,228,078
(none)
https://www.osc.ct.gov/reports/index.html
729
Connecticut
CT
Connecticut
State
2018
The Urban and Industrial Sites Reinvestment Tax Program
Historic Preservation
Connecticut General Statute §10-416a
State of Connecticut
Insurance Companies and Health Care Center Taxes; Corporation Business Tax; Air Carriers Tax; Railroad Companies Tax; Community Antenna Television Systems and One-Way Satellite Transmission Business Tax; Utility Companies Tax
Tax Credit
(not specified)
$15,502,482
$0
$15,502,482
No applications since July 1, 2014
https://www.osc.ct.gov/reports/index.html
730
Connecticut
CT
Connecticut
State
2018
Historic Rehabilitation Tax Credit Program
Historic Preservation
Connecticut General Statutes §10-416c
State of Connecticut
Insurance Companies and Health Care Center Taxes; Corporation Business Tax; Air Carriers Tax; Railroad Companies Tax; Community Antenna Television Systems and One-Way Satellite Transmission Business Tax; Utility Companies Tax
Tax Credit
(not specified)
$28,380,188
$0
$28,380,188
Capped at $4.5 million per project
https://www.osc.ct.gov/reports/index.html
731
Connecticut
CT
Connecticut
State
2018
The Urban and Industrial Sites Reinvestment Tax Program
Redevelopment/revitalization
Connecticut General Statutes, Chapter 578 section 32-9t
State of Connecticut
Corporate Income Tax
Tax Credit
(not specified)
$43,919,908
$0
$43,919,908
Capped at $950 million.
https://www.osc.ct.gov/reports/index.html
732
Connecticut
CT
Connecticut
State
2018
Research and Development Expenditures
Research and development
Internal Revenue Code Sec. 12-217n
State of Connecticut
Corporation Business Tax
Tax Credit
(not specified)
$6,463,375
$0
$6,463,375
Capped at $1.5 million per business
https://www.osc.ct.gov/reports/index.html
733
Delaware
DE
City of Wilmington
Municipality
2018
Head Tax
Capital investment
City Code Section 50192A
City of Wilmington
Head Tax
Grant
(not specified)
$129,900
$0
$129,900
(none)
https://www.wilmingtonde.gov/government/city-departments/department-of-finance/financial-reports
831
Delaware
DE
City of Wilmington
Municipality
2018
10-Year Abatement of City Real Estate Taxes
Construction/rehabilitation
City Code Chapter 44
City of Wilmington
Real Estate Tax
Tax Abatement
(not specified)
$905,373
$0
$905,373
(none)
https://www.wilmingtonde.gov/government/city-departments/department-of-finance/financial-reports
832
Delaware
DE
Delaware
State
2018
Historical Preservation Credit
Historic Preservation
Delaware Code Title 30, Chapter 18, §1811–§1817
State of Delaware
Bank Franchise Taxes
Tax Credit
(not specified)
$6,151,000
$0
$6,151,000
(none)
https://accounting.delaware.gov/reports-transparency/
833
Delaware
DE
Delaware
State
2018
Bank Franchise Tax Job Creation Credit
Job Creation/Retention
Delaware Code, Title 5, Chapter 11, §1105(h) & (i)
State of Delaware
Bank Franchise Taxes; Income Taxes
Tax Credit
(not specified)
$4,891,000
$0
$4,891,000
(none)
https://accounting.delaware.gov/reports-transparency/
834
Delaware
DE
Kent County
County
2018
Tax Abatement for Convenience Store
General Economic Development
(not specified)
Kent County
Property Tax
(not specified)
(not specified)
$282
$0
$282
(none)
835
Delaware
DE
Kent County
County
2018
Tax Abatement for Casino
General Economic Development
(not specified)
Kent County
Property Tax
(not specified)
(not specified)
$958
$0
$958
(none)
836
District of Columbia
DC
District of Columbia
State
2018
Special Tax Incentive Program - Real Property Tax
General Economic Development
(not specified)
District of Columbia
Real Property Tax
(not specified)
(not specified)
$9,159,000
$0
$9,159,000
(none)
870
District of Columbia
DC
District of Columbia
State
2018
Special Tax Incentive Program - Possessory Interest Tax
Real estate development
D.C. Code, Title 2, Government Administration; Chapter 12, Business and Economic Development, and D.C. Code, Title 47, Taxation, Licensing, Permits, Assessments, and Fees; Chapter 10 Property Exemption from Taxation, and Chapter 46, Special Tax Incentives
District of Columbia
Real Property Tax; Possessory Interest Tax
Tax Abatement
(not specified)
$984,000
$0
$984,000
(none)
871
Florida
FL
Brevard County
County
2018
Various Economic Development Incentives Agreements
General Economic Development
Florida Statute subsection 196.1995
Brevard County, Florida
Property Tax
Tax Exemption
The ability to receive an exemption for the period granted is conditional upon the applicant’s ability to maintain the new business or the expansion of an existing business. The applicant is required to submit an annual report evidencing satisfaction of this condition.
$767,472
$0
$767,472
Breakdown by industries provided
989
Florida
FL
City of Jacksonville
Municipality
2018
Qualified Target Industry
General Economic Development
Florida Statute 288.106 Tax refund program for qualified target industry businesses
City of Jacksonville
Corporate Income Tax; Sales Tax; Property Tax Tax; Insurance Premium Tax; Intangible Personal Property Tax; Excise Tax; State Communication Service Tax
(not specified)
(N/A - performance-based)
$523,810
$0
$523,810
(none)
990
Florida
FL
City of Jacksonville
Municipality
2018
Recaptured Enhanced Value (REV) Grant
General Economic Development
Part 2, Chapter 26, City of Jacksonville Ordinance Code and Ordinance 2016-382-E (Public Investment Policy); Florida Statutes 125.045 County Economic Development Powers
City of Jacksonville
Real and/or Tangible Personal Property Tax
(not specified)
(N/A - performance-based)
$4,350,227
$0
$4,350,227
(none)
991
Florida
FL
City of Orlando
Municipality
2018
Economic Development Incentives Programs
General Economic Development
Florida Statute 166.021
City of Orlando
Property Tax
Tax Rebate
(no provisions for recapture)
$48,795
$0
$48,795
(none)
https://www.orlando.gov/Our-Government/Records-and-Documents/Financial/Annual-Comprehensive-Financial-Report
992
Florida
FL
City of Orlando
Municipality
2018
Tax Increment Rebates (TIF)
General Economic Development
Florida Statute 163 Part III
City of Orlando
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$481,469
$0
$481,469
(none)
https://www.orlando.gov/Our-Government/Records-and-Documents/Financial/Annual-Comprehensive-Financial-Report
993
Florida
FL
City of St. Petersburg
Municipality
2018
Historic Preservation
General Economic Development
(not specified)
City of St. Petersburg
Property Tax
Tax Rebate
(not specified)
$28,929
$0
$28,929
(none)
https://www.stpete.org/government/departments/finance/index.php#Doc97
994
Florida
FL
City of St. Petersburg
Municipality
2018
Economic Development Property Tax Exemption Program
General Economic Development
City Council Ordinance 51-H
City of St. Petersburg
Property Tax
Tax Rebate
(not specified)
$115,444
$0
$115,444
(none)
https://www.stpete.org/government/departments/finance/index.php#Doc97
995
Florida
FL
City of St. Petersburg
Municipality
2018
Qualified Target Industry (QTI) Program
Business attraction/retention/expansion
Florida Statutes Section 288.106
City of St. Petersburg
Corporate Tax; Insurance Premium Tax; Sales and Use Tax; Intangible Personal Property Tax; Emergency Excise Tax; Excise Taxes on Documents; Property Tax Tax
Tax refund
(N/A - performance-based)
$29,518
$0
$29,518
(none)
https://www.stpete.org/government/departments/finance/index.php#Doc97
996
Florida
FL
City of Tampa
Municipality
2018
Qualified Target Industry Program
Business attraction/retention/expansion
Section 288.106, Florida Statutes.
City of Tampa
Various Taxes
Tax refund matching
(N/A - performance-based)
$181,104
$0
$181,104
Because QTI payments are paid after compliance requirements have been met, there is no provision for recovering previously made payments. If the participant complied with program requirements only partially, prorated benefits are permitted under certain conditions.
https://www.tampa.gov/accounting/comprehensive-annual-financial-report
997
Florida
FL
Florida
State
2018
Building Materials in Redevelopment Projects
Affordable Housing
Florida Statutes Section 212.08(5)(o)
State of Florida
Sales and Use Tax
Tax refund
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$5,774,000
$0
$5,774,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
998
Florida
FL
Florida
State
2018
Community Contribution Tax Credit Program
Affordable Housing
Florida Statutes Sections 212.08(5)(p); 220.183; and 624.5105
State of Florida
Corporate Income Tax; Insurance premium; Sales and Use Tax
Tax Credit; tax refund
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$24,900,000
$0
$24,900,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
999
Florida
FL
Florida
State
2018
Qualified Target Industry Tax Refund Program
Business attraction/retention/expansion
Florida Statutes Section 288.106
State of Florida
Sales and Use Tax; Corporate Income Tax; Intangible Personal Property Tax; Excise Tax; Property Tax Tax; Insurance Premium Tax; Communication Service Tax
Tax refund
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$17,805,000
$0
$17,805,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1000
Florida
FL
Florida
State
2018
Capital Investment Tax Credit
Capital investment
Florida Statutes Section 220.191
State of Florida
Corporate Income Tax; Premium Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$9,310,000
$0
$9,310,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1001
Florida
FL
Florida
State
2018
New Markets Development Program
Capital investment
Florida Statutes Section 288.9916
State of Florida
Corporate Income Tax; Insurance Premium Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$46,109,000
$0
$46,109,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1002
Florida
FL
Florida
State
2018
Florida Tax Credit Scholarship Program
Educational development
Florida Statutes Section 1002.395
State of Florida
Sales and Use Tax; Corporate Income Tax; Severance Tax; Insurance Premium Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$149,727,000
$0
$149,727,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1003
Florida
FL
Florida
State
2018
Florida Renew Production Credit
Energy production
Florida Statutes Section 220.193
State of Florida
Income Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$5,277,000
$0
$5,277,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1004
Florida
FL
Florida
State
2018
Florida Renew Tech Credit
Energy production
Florida Statutes Sections 220.192
State of Florida
Corporate Income Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$6,162,000
$0
$6,162,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1005
Florida
FL
Florida
State
2018
Entertainment Industry Sales Tax Exemption Program
Film, TV, and/or media
Florida Statutes Section 288.1258
State of Florida
Sales and Use Tax
Tax Exemption
Revocation of certificate and any taxes exempted are due with interest and penalty.
$15,113,000
$0
$15,113,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1006
Florida
FL
Florida
State
2018
Entertainment Industry Financial Incentive Program
Film, TV, and/or media
Florida Statutes Section 288.1254
State of Florida
Corporate Income Tax; Sales and Use Tax
Tax Credit
Revocation of Tax Credits and any taxes exempted are due with interest and penalty.
$21,123,000
$0
$21,123,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1007
Florida
FL
Florida
State
2018
Other Tax Abatement Program Under $5 Million (including EZ)
General Economic Development
(not specified)
State of Florida
Income Tax, Property Tax, etc.
Tax Credit; tax refund; Tax Exemption
(not specified)
$14,200,000
$0
$14,200,000
These include the Research and Development Tax Credit, Rural Job Tax Credit Program, Urban High-Crime Area Job Tax Credit Program, Brownfield Redevelopment Bonus Tax Refund, Qualified Defense and Space Contractor Tax Refund Program, Semi-Conductor Defense and Space Technology Tax Exemption, Enterprise Zone Job Credits, Enterprise Zone Business Property Credits, Enterprise Zone Building Material Credit, Enterprise Zone Property Credit, and New and Expanding Business tax refund
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1008
Florida
FL
Florida
State
2018
Contaminated Site Rehababilitation Tax Credit
Redevelopment/revitalization
Florida Statutes Sections 220.1845 and 376.30781
State of Florida
Corporate Income Tax
Tax Credit
If erroneous credits are discovered during an audit of the taxpayer's books and records the amount of tax offset by the credit will be assessed.
$8,818,000
$0
$8,818,000
(none)
https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report
1009
Florida
FL
Hillsborough County
County
2018
Ad Valorem Property Tax Exemption Program
Capital investment
County Ordinance 11-1 as amended by County Ordinance 17-27
Hillsborough County, Florida
Property Tax
Tax Exemption
The County makes tax abatement payments after determining that program requirements are met. If a participant does not comply with all requirements, partial benefits are not permitted.
$911,588
$0
$911,588
Breakdown by recipients provided: Amazon.com.dedc, LLC and Granex, Inc. Reported the number of new jobs promised and the amount of capital investment expected
https://www.hillsclerk.com/records-and-reports/financial-reports-county
1010
Florida
FL
Hillsborough County
County
2018
Qualified Target Industry Program
Job Creation/Retention
Section 288.106, Florida Statutes
Hillsborough County, Florida
(N/A - direct payment)
Tax refund matching
Because QTI payments are paid after compliance requirements have been met, there is no provision for recovering previously made payments. If the participant complied with program requirements only partially, prorated benefits are permitted under certain conditions.
$629,503
$0
$629,503
Breakdown by recipients provided. Promised and actual job creation provided. All met the wage requirement
https://www.hillsclerk.com/records-and-reports/financial-reports-county
1011
Florida
FL
Orange County
County
2018
Various economic development ad valorem tax exemptions
Business attraction/retention/expansion
Florida Statute 196.1995 and County Ordinance 12-05
Orange County
Property Tax
Tax Abatement
(not specified)
$138,302
$0
$138,302
(none)
https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/
1012
Florida
FL
Orange County
County
2018
Various economic development ad valorem tax exemptions
Business attraction/retention/expansion
Florida Statute 196.1995 and County Ordinance 12-05
Orange County
Property Tax
Tax Abatement
(not specified)
$451,234
$0
$451,234
Darden Restaurants
https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/
1013
Florida
FL
Orange County
County
2018
Qualified Target Industry Tax Refund Program
General Economic Development
Florida’s Qualified Target Industry Tax Refund Program
Orange County
Property Tax
Tax refund matching
(not specified)
$103,590
$0
$103,590
(none)
https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/
1014
Florida
FL
Palm Beach County
County
2018
Economic Development Tax Exemption
General Economic Development
Ordinance 2013-022
Palm Beach County, Florida
Property Tax
Tax Exemption
For any year that taxes may have been exempted and the County finds that the business was not entitled to the exemption, such taxes may be recovered and the Property Appraiser will assist the Board to recover any taxes exempted.
$444,705
$0
$444,705
(none)
https://www.mypalmbeachclerk.com/departments/finance/county-financial-information/comprehensive-annual-financial-report
1015
Florida
FL
Palm Beach County
County
2018
Historic Property Tax Exemption
Historic Preservation
Article VII, Section 3 of the Florida Constitution
Palm Beach County, Florida
Property Tax Property Tax
Tax Exemption
In the event of the non-performance or violation of the maintenance provision of the covenant by the owner or any successor-in-interest during the term of the covenant, the Local Historic Preservation Office will report such violation to the Property Appraiser and Tax Collector who shall take action pursuant to s. 196.1997 (7), F.S. The Owner shall be required to pay the difference between the total amount of taxes which would have been due in March in each of the previous years in which the covenant was in effect had the property not received the exemption and the total amount of taxes actually paid in those years, plus interest on the difference calculated as provided in s. 212.12 (3) F.S.
$131,994
$0
$131,994
(none)
https://www.mypalmbeachclerk.com/departments/finance/county-financial-information/comprehensive-annual-financial-report
1016
Georgia
GA
Appling County Board of Education
School District
2018
Revenue Bonds
General Economic Development
O.C.G.A 46-3-129
Appling County
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,193,218
$307
$2,192,911
(none)
1295
Georgia
GA
Atlanta Independent Schools
School District
2018
City of Atlanta Tax Abatements
General Economic Development
(not specified)
City of Atlanta
Real and Personal Property Tax
(not specified)
(not specified)
$5,504,451
$0
$5,504,451
(none)
1296
Georgia
GA
Atlanta Independent Schools
School District
2018
Development Authority of Fulton County Tax Abatements
General Economic Development
(not specified)
Fulton County
Real and Personal Property Tax
(not specified)
(not specified)
$8,090,204
$0
$8,090,204
(none)
1297
Georgia
GA
Bacon County Board Of Education
School District
2018
Bacon County Tax Abatements
General Economic Development
(not specified)
Bacon County
Property Tax
(not specified)
(not specified)
$14,596
$0
$14,596
(none)
1298
Georgia
GA
Barrow County Board Of Education
School District
2018
Industrial Building Authority Tax Abatement #2
General Economic Development
(not specified)
Barrow County
Property Tax
Tax reduction
(not specified)
$44,601
$0
$44,601
(none)
1299
Georgia
GA
Barrow County Board Of Education
School District
2018
Joint Development Authority Tax Abatements
General Economic Development
(not specified)
Barrow County
Property Tax
Tax Abatement
(not specified)
$70,527
$0
$70,527
(none)
1300
Georgia
GA
Barrow County Board Of Education
School District
2018
Industrial Building Authority Tax Abatement #1
General Economic Development
(not specified)
Barrow County
Property Tax
Tax Abatement
all or a portion of the Property Tax Property Tax saved for that year will be recouped
$197,089
$0
$197,089
(none)
1301
Georgia
GA
Bartow County Board Of Education
School District
2018
(not specified)
General Economic Development
(not specified)
Bartow County
Real and Personal Property Tax
Tax reduction
Corporations must meet certain investment targets.
$3,614,716
$0
$3,614,716
(none)
1302
Georgia
GA
Bibb County Board of Education
School District
2018
(not specified)
General Economic Development
(not specified)
Macon-Bibb County
Real and Personal Property Tax
Tax reduction
(N/A - by qualification)
$6,459,179
$0
$6,459,179
(none)
1303
Georgia
GA
Bryan County Board Of Education
School District
2018
(not specified)
Business attraction/retention/expansion
(not specified)
Bryan County
Property Tax
(not specified)
(not specified)
$952,604
$0
$952,604
(none)
1304
Georgia
GA
City of Atlanta
Municipality
2018
Atlanta Development Authority d/b/a Invest Atlanta
Business attraction/retention/expansion
Development Authorities Law of the State of Georgia, under Title 36 Chapter 62 of the Official Code of Georgia Annotated
City of Atlanta
Property Tax
Tax Exemption
(no provisions for recapture)
$523,000
$0
$523,000
Invest Atlanta can immediately return title to a company for a non-performing project
https://www.atlantaga.gov/government/departments/finance/controller
1305
Georgia
GA
City of Atlanta
Municipality
2018
Various agreements entered into by Fulton County
(not specified)
(not specified)
County of Fulton
Property Tax
(not specified)
(not specified)
$4,000,000
$0
$4,000,000
(none)
https://www.atlantaga.gov/government/departments/finance/controller
1306
Georgia
GA
City of Augusta
Municipality
2018
Enterprise Zone
General Economic Development
Georgia General Assembly, Enterprise Zone Employment Act (O.C.G.A § 36.88.1)
City of Augusta
Property Tax
Reimbursement
(no provisions for recapture)
$74,776
$0
$74,776
(none)
https://www.augustaga.gov/149/Financial-Statements
1307
Georgia
GA
City of Augusta
Municipality
2018
Tax Allocation Districts
General Economic Development
Redevelopment Powers Law (Art. IX, Sec. II Para. VII of the Georgia Constitution as amended
City of Augusta
Sales Tax; Property Tax
Tax Increment Financing (TIF)
NA
$1,004,969
$0
$1,004,969
Tax abatements do not begin until all development agreements have been satisfied and as such, current agreement do not have provisions to recapture previously abated taxes.
https://www.augustaga.gov/149/Financial-Statements
1308
Georgia
GA
City of Augusta
Municipality
2018
Economic Development Authority
General Economic Development
(not specified)
Augusta Economic Development Authority (AEDA)
Property Tax
(not specified)
(not specified)
$3,397,472
$0
$3,397,472
Taxes abated by the Augusta Economic Development Authority (AEDA) , reported by Augusta
https://www.augustaga.gov/149/Financial-Statements
1309
Georgia
GA
City of Columbus
Municipality
2018
Enterprise Zone Program
General Economic Development
City Code Section 36-88-3
Columbus, Georgia
Property Tax
(not specified)
(not specified)
$151,958
$0
$151,958
(none)
https://www.columbusga.gov/portals/finance/accounting-resources/ACFR_FY18.pdf
1310
Georgia
GA
City of Columbus
Municipality
2018
Historic Preservation
General Economic Development
City Code Section 48-5-7.2
Columbus, Georgia
Property Tax
Freeze
(not specified)
$336,834
$0
$336,834
(none)
https://www.columbusga.gov/portals/finance/accounting-resources/ACFR_FY18.pdf
1311
Georgia
GA
City of Columbus
Municipality
2018
Conservation Use Valuation Assessment
General Economic Development
City Code Section 48-5-7.4
Columbus, Georgia
Property Tax
(not specified)
(not specified)
$450,328
$0
$450,328
(none)
https://www.columbusga.gov/portals/finance/accounting-resources/ACFR_FY18.pdf
1312
Georgia
GA
City of Columbus
Municipality
2018
Industrial Revenue Bond Program
General Economic Development
City Ordinance #72-76 as authorized by Senate Bill 120
Columbus, Georgia
Property Tax
Industrial revenue bonds
(not specified)
$7,918,374
$0
$7,918,374
(none)
https://www.columbusga.gov/portals/finance/accounting-resources/ACFR_FY18.pdf
1313
Georgia
GA
City of Savannah
Municipality
2018
Enterprise Zones
Job Creation/Retention
Official Code of Georgia Annotated 36-88-1
City of Savannah
Property Tax
Tax Exemption
(not specified)
$240,016
$0
$240,016
(none)
https://www.savannahga.gov/DocumentCenter/Index/167
1314
Georgia
GA
Cobb County
County
2018
Genuine Parts
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Cobb County, Georgia
Property Tax Real and Personal Property Tax
Reduction in assessed value
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward. There are no amounts receivable from other governments.
$197,936
$0
$197,936
entered into by Development Authority of Cobb County
https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports
1315
Georgia
GA
Cobb County
County
2018
Akers 76
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Cobb County, Georgia
Property Tax Real and Personal Property Tax
Reduction in assessed value
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward. There are no amounts receivable from other governments.
$232,606
$0
$232,606
entered into by Development Authority of Cobb County
https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports
1316
Georgia
GA
Cobb County
County
2018
Taxable Revenue Bond Financing
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Cobb County, Georgia
Property Tax Real and Personal Property Tax
Reduction in assessed value
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward. There are no amounts receivable from other governments.
$282,076
$0
$282,076
entered into by Development Authority of Cobb County
https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports
1317
Georgia
GA
Cobb County
County
2018
Highwoods Reality
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Cobb County, Georgia
Property Tax Real and Personal Property Tax
Reduction in assessed value
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward. There are no amounts receivable from other governments.
$379,804
$0
$379,804
entered into by Development Authority of Cobb County
https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports
1318
Georgia
GA
Cobb County
County
2018
Home Depot Inc
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Cobb County, Georgia
Property Tax Real and Personal Property Tax
Reduction in assessed value
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward. There are no amounts receivable from other governments.
$523,095
$0
$523,095
entered into by Development Authority of Cobb County
https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports
1319
Georgia
GA
Cobb County Board of Education
School District
2018
Home Depot Inc
Data Center
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$812,457
$0
$812,457
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1320
Georgia
GA
Cobb County Board of Education
School District
2018
Genuine Parts
General Economic Development
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$291,170
$0
$291,170
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1321
Georgia
GA
Cobb County Board of Education
School District
2018
Tax Abatement
General Economic Development
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$321,185
$0
$321,185
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1322
Georgia
GA
Cobb County Board of Education
School District
2018
High Woods Realty
General Economic Development
Georgia Development Authorities Law, under Title 36 Chapter 62 of the Official Code of Georgia
Development Authority of Cobb County
Real/Personal Property Tax
Tax Exemption
There are provisions for recapturing some portion of the value of these incentives in the event capital investment and job creation numbers are not met during the incentive period; however, the Development Authority can immediately return title to a company for a non- performing project, which cancels the incentive going forward.
$435,025
$0
$435,025
Includes agreements with Terrell Mill LLC (Quintiles), Federal Express - Phase II, Novelis Global Technology Center, and Home Depot USA
https://www.cobbk12.org/page/23516/ccsd-archived-cafr-reports-management-letters
1323
Georgia
GA
DeKalb County
County
2018
Bond Lease Transaction Agreements
General Economic Development
O.C.G.A 36-62 or O.C.G.A 36-42
DeKalb County, Georgia
Property Tax
Tax Exemption (revenue bond)
In regards to these arrangements with third-parties, a clawback agreement would be a matter of contract in which the role of the parties in verifying the terms of the agreement have or have not been met is defined.
$4,058,126
$0
$4,058,126
(none)
https://www.dekalbcountyga.gov/finance/financial-reports
1324
Georgia
GA
DeKalb County Board of Education
School District
2018
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
DeKalb County
Property Tax
(not specified)
(not specified)
$3,829,492
$0
$3,829,492
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed two tax abatement agreements with a sum total of $1,103,828 and each one amounting to $524,650 and $579,268. All agreements entered into by county/town/city Development Authority.
https://www.dekalbschoolsga.org/leadership/
1325
Georgia
GA
Fulton County
County
2018
Local Enterprise Zone Program
General Economic Development
O.C.G.A 36-88-8(a)(1) and Fulton County Code of Ordinances Sec. 118-101
Fulton County, Georgia
Property Tax Taxes
Tax Exemption
Failure to maintain the incentive qualification will result in revocation and recapture of all incentives granted prior to the expiration of the incentive term
$719,000
$0
$719,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1326
Georgia
GA
Fulton County
County
2018
State of Georgia Preferential Property Tax Assessment Program for Rehabilitated Historic Property
Historic Preservation
State of Georgia statutes O.C.G.A. 48-5-7(c) and O.C.G.A 48-8-7.2
Fulton County, Georgia
Property Tax
Reduction in assessed value
A property owner who fails to have property classified as rehabilitated historic property and listed on the Georgia Register of Historic Places for the preferential assessment shall be required to pay the difference between the amount of taxes on the property during the period that the assessment was frozen and the amount of taxes which would have been due had the property been assessed at the regular fair market value, plus interest on the past due taxes.
$230,000
$0
$230,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1327
Georgia
GA
Fulton County
County
2018
Fulton County Development Authority
Job Creation/Retention
Title 36 Chapter 62 of the Official Code of Georgia
Fulton County, Georgia
Property Tax
Revenue bonds (IDA)
There are no provisions for recapturing incentives; however, the Development Authority can immediately return title to a company for a non-performing project, which cancels the incentive going forward
$9,103,000
$0
$9,103,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1328
Georgia
GA
Fulton County
County
2018
Various Agreements by City of Alpharetta
(not specified)
(not specified)
City of Alpharetta, Georgia
Property Tax
(not specified)
(not specified)
$85,000
$0
$85,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1329
Georgia
GA
Fulton County
County
2018
Various Agreements by City of Sandy Springs
(not specified)
(not specified)
City of Sandy Springs, Georgia
Property Tax
(not specified)
(not specified)
$208,000
$0
$208,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1330
Georgia
GA
Fulton County
County
2018
Various Agreements by City of Atlanta
(not specified)
(not specified)
City of Atlanta, Georgia
Property Tax
(not specified)
(not specified)
$776,000
$0
$776,000
(none)
https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports
1331
Georgia
GA
Fulton County Board of Education
School District
2018
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
Dev Auth of Fulton County GA
Real Property Tax; Personal Property Tax
(not specified)
(not specified)
$4,832,479
$0
$4,832,479
Entered into by county/town/city Development Authority.
https://www.fultonschools.org/Page/2989
1332
Georgia
GA
Gwinnett County
County
2018
Bonds for Title Program
Job Creation/Retention
Gwinnett County Economic Development Ordinance Section 2-151, et. seq.
Gwinnett County, Georgia
Property Tax
Reduction in assessed value
If the business relocates, the full value of any and all abatements received pursuant to the ordinance will be reimbursed to the County or issuing Authority. Should the business fail to meet fiscal impact, income, or employment requirements, there will be a 20 percent reduction in the abatement to be received for the first such year. If requirements are not met for more than one year, there will be a 50 percent reduction for the second such year. A third year of non-attainment of requirements will result in a termination of the abatement pursuant to the Ordinance.
$1,158,229
$0
$1,158,229
entered into by Gwinnett County Development Authority
https://www.gwinnettcounty.com/web/gwinnett/home/citizenfinanceguide/financialdocuments/comprehensiveannualfinancialreports
1333
Georgia
GA
Marietta Board of Education
School District
2018
(not specified)
General Economic Development
(not specified)
City of Marietta
Real Property Tax
(not specified)
(N/A - performance-based)
$684,350
$0
$684,350
(none)
1334
Hawaii
HI
City and County of Honolulu
City/County
2018
Low Income Rental Housing Exemption
Affordable Housing
Revised Ordinance of Honolulu Section 8-10.20
Honolulu, Hawaii
Property Tax
(not specified)
Rollback taxes, penalty, and interest
$8,806
$0
$8,806
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1585
Hawaii
HI
City and County of Honolulu
City/County
2018
Dedicated Land in Urban Districts
Conservation of farmland, forest, open space, or water
Revised Ordinance of Honolulu Section 8-10.13
Honolulu, Hawaii
Property Tax
(not specified)
Rollback taxes, penalty, and interest
$60,000
$0
$60,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1586
Hawaii
HI
City and County of Honolulu
City/County
2018
Dedicated Agricultural or Vacant Agricultural Land
Conservation of farmland, forest, open space, or water
Revised Ordinance of Honolulu Section 8-7.3
Honolulu, Hawaii
Property Tax
(not specified)
Rollback taxes, penalty, and interest
$11,369,000
$0
$11,369,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1587
Hawaii
HI
City and County of Honolulu
City/County
2018
Commercial Property Historical Dedication
Historic Preservation
Revised Ordinance of Honolulu Section 8-10.30
Honolulu, Hawaii
Property Tax
(not specified)
Rollback taxes, penalty, and interest
$291,000
$0
$291,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1588
Hawaii
HI
City and County of Honolulu
City/County
2018
Residential Property Historical Dedication
Historic Preservation
Revised Ordinance of Honolulu Section 8-10.22
Honolulu, Hawaii
Property Tax
(not specified)
Rollback taxes, penalty, and interest
$3,089,000
$0
$3,089,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1589
Hawaii
HI
City and County of Honolulu
City/County
2018
Central Kakaako Industrial Zone Limited Development Exemption
Industrial development
Revised Ordinance of Honolulu Section 8-10.34
Honolulu, Hawaii
Property Tax
(not specified)
Rollback taxes, penalty, and interest
$877,000
$0
$877,000
(none)
https://www.honolulu.gov/budget/budget-acfr.html
1590
Hawaii
HI
Hawaii County
County
2018
Solar Water Heater Credits
Conservation of farmland, forest, open space, or water
Section 19-104 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Tax Credit
(not specified)
$19,200
$0
$19,200
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1591
Hawaii
HI
Hawaii County
County
2018
Commerical Agricultural Use Programs
Conservation of farmland, forest, open space, or water
Section 19-60 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Reduced Assessment
(not specified)
$29,138,884
$0
$29,138,884
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1592
Hawaii
HI
Hawaii County
County
2018
Enterprise Zone
General Economic Development
Section 19-89.3 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Tax Exemption
(not specified)
$9,979
$0
$9,979
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1593
Hawaii
HI
Hawaii County
County
2018
Historic Residential Dedication
Historic Preservation
Section 19-89 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Tax Exemption
(not specified)
$251,466
$0
$251,466
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1594
Hawaii
HI
Hawaii County
County
2018
Low & Moderare Income Housing
Housing
Section 19-87 of the Hawaii County Statutory Code
Hawaii County
Property Tax
Tax Exemption
(not specified)
$533,616
$0
$533,616
(none)
https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023
1595
Hawaii
HI
Kaua'i County
County
2018
Other Abatements
(not specified)
(not specified)
Kaua'I County
Property Tax
(not specified)
(not specified)
$104,173
$0
$104,173
(none)
https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports
1596
Hawaii
HI
Kaua'i County
County
2018
Agricultural Use Dedication
Conservation of farmland, forest, open space, or water
Section 5A-9.1 of the K.C.C
Kaua'I County
Property Tax
Assessed Value Lowered
(not specified)
$8,379,957
$0
$8,379,957
(none)
https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports
1597
Hawaii
HI
Kaua'i County
County
2018
Historic Property Dedication Exemption
Historic Preservation
Section 5A-11.20 of the K.C.C
Kaua'I County
Property Tax
Tax Abatement
(not specified)
$241,427
$0
$241,427
(none)
https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports
1598
Hawaii
HI
Kaua'i County
County
2018
Low/Moderate Income Housing Exemption
Housing
Section 5A-11.20 of the K.C.C
Kaua'I County
Property Tax
Tax Abatement
(not specified)
$569,021
$0
$569,021
(none)
https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports
1599
Hawaii
HI
Maui County
County
2018
Dedicated Land Tax Abatement
Conservation of farmland, forest, open space, or water
Section 3.48.350 of the Maui County Code
Maui County
Property Tax
Tax Abatement
(not specified)
$5,400,000
$0
$5,400,000
(none)
https://www.mauicounty.gov/1827/Annual-Comprehensive-Financial-Report-AC
1600
Idaho
ID
Bannock County
County
2018
Various Property Tax Abatement Agreements
General Economic Development
Idaho Code 63-602NN
Bannock County
Property Tax
Reduction in assessed value
(not specified)
$544,885
$0
$544,885
Agreements include Amy's Kitchen, Western States, and ON Semiconductors
https://www.bannockcounty.us/auditor/
1671
Idaho
ID
Idaho
State
2018
Tax Reimbursement Incentives
Job Creation/Retention
Idaho Code Section 67-4737
State of Idaho
Business Entity Income Tax; Sales Tax; Payroll Taxes
Tax Credit
(N/A - performance-based)
$417,533
$0
$417,533
(none)
https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx
1672
Idaho
ID
Idaho
State
2018
Idaho Business Advantage
Job Creation/Retention
Idaho Code Sections 63-4402 through 63-4409
State of Idaho
Sales Tax
Tax Credit
Full amount of the credit shall be subject to recapture by the commission
$1,122,169
$0
$1,122,169
(none)
https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx
1673
Idaho
ID
Idaho
State
2018
Sales Tax Rebate
Retail development
Idaho Code Section 63-3641
State of Idaho
Sales Tax
Tax Rebate
(not specified)
$3,041,377
$0
$3,041,377
(none)
https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx
1674
Idaho
ID
Idaho
State
2018
Broadband Income Tax Credit
Technology (ICT)
Idaho Code Section 63-3029I
State of Idaho
Income Tax
Tax Credit
Recapture of credit under this section shall be in the same proportion and subject to the same provisions as the amount of credit required to be recaptured under Idaho Code Section 63-3029B
$3,915,125
$0
$3,915,125
(none)
https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx
1675
Idaho
ID
Independent School District No. 1
School District
2018
Property Tax Abatement Agreements
Manufacturing development
Idaho Code § 63-602NN
Nez Perce County, Idaho
Property Tax
Reduction in assessed value
(not specified)
$299,090
$0
$299,090
(none)
1676
Idaho
ID
Pocatello-Chubbuck School District #25
School District
2018
Various Tax Abatement Agreements
Business attraction/retention/expansion
Idaho Code 63-602NN
Pocatello-Chubbuck School District #25, Idaho
Property Tax
Tax Exemption
(not specified)
$1,260,000
$0
$1,260,000
See ACFR for recipient names
https://www.sd25.us/district/idaho-transparency-laws
1677
Illinois
IL
Alsip Hazelgreen & Oak Lawn Elementary School District
School District
2018
Cook County Economic Incentives
General Economic Development
(not specified)
Cook County, IL
Property Tax
(not specified)
(not specified)
$1,400,000
$0
$1,400,000
(none)
1796
Illinois
IL
Chicago Public Schools
School District
2018
Class 6b-7a-7b-9 Abatements
General Economic Development
(not specified)
Cook County, IL
Property Tax
Tax Exemption
(not specified)
$34,900,000
$0
$34,900,000
(none)
https://www.cps.edu/about/finance/annual-financial-report/
1797
Illinois
IL
City of Aurora
Municipality
2018
Various Property Tax Rebates (healthcare information technology and supply company)
General Economic Development
(not specified)
City of Aurora
Property Tax
Tax Rebate
Yes
$29,753
$0
$29,753
The rebate is subject to recapture, in whole or in part, if the company does not employ a minimum of 45 persons and maintain operations until January 1, 2020.
https://www.aurora-il.org/Archive.aspx?AMID=55
1798
Illinois
IL
City of Benton
Municipality
2018
Tax Increment Financing
General Economic Development
(not specified)
Benton
Property Tax
(not specified)
(not specified)
$123,748
$0
$123,748
(none)
1799
Illinois
IL
City of Bolingbrook
Municipality
2018
TIF - Weber Rd.
General Economic Development
(not specified)
Bolingbrook
Property Tax
(not specified)
(not specified)
$5,111,692
$0
$5,111,692
(none)
1800
Illinois
IL
City of Bolingbrook
Municipality
2018
TIF - Weber Rd.
General Economic Development
(not specified)
(not specified)
Property Tax
(not specified)
(not specified)
$1,564,832
$0
$1,564,832
(none)
1801
Illinois
IL
City of Chicago
Municipality
2018
Tax Reimbursement Payment Agreement with Boeing
Business attraction/retention/expansion
(not specified)
City of Chicago
Real Estate Taxes
Reimbursement
Agreement termination; repayment
$1,900,000
$0
$1,900,000
(none)
https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html
1802
Illinois
IL
City of Chicago
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
Tax Increment Allocation Redevelopment Act, 65 ILCS 5/11-7 4.4-1
City of Chicago
Property Tax - TIF
Tax Increment Financing (TIF)
(N/A - TIF)
$95,400,000
$0
$95,400,000
(none)
https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html
1803
Illinois
IL
City of Chicago
Municipality
2018
Various Cook County Tax Abatement Programs
Construction/rehabilitation
(not specified)
County of Cook (Cook County)
Property Tax
Reduction of assessed value
(not specified)
$13,200,000
$0
$13,200,000
(none)
https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html
1804
Illinois
IL
City of Joliet
Municipality
2018
Business District Sales Tax Rebate
General Economic Development
Illinois Business District Development and Redevelopment Laws
City of Joliet
Business District Sales Tax
Tax Rebate
(not specified)
$66,343
$0
$66,343
(none)
https://www.joliet.gov/government/departments/finance
1805
Illinois
IL
City of Joliet
Municipality
2018
Racetrack Amusement Tax Rebate
General Economic Development
Illinois Compiled Statutes
City of Joliet
Amusement Tax
Tax Rebate
(not specified)
$111,776
$0
$111,776
(none)
https://www.joliet.gov/government/departments/finance
1806
Illinois
IL
City of Joliet
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
Illinois Tax Increment Redevelopment Allocation Act
City of Joliet
Property Tax
Tax Increment Financing (TIF)
(not specified)
$440,717
$0
$440,717
(none)
https://www.joliet.gov/government/departments/finance
1807
Illinois
IL
City of Joliet
Municipality
2018
Sales Tax Rebate
General Economic Development
Illinois Compiled Statutes (Economic Incentive Agreements)
City of Joliet
Sales Tax
Tax Rebate
(not specified)
$625,748
$0
$625,748
(none)
https://www.joliet.gov/government/departments/finance
1808
Illinois
IL
City of Ridgway
Municipality
2018
Tax Increment Financing (TIF)
(not specified)
(not specified)
Ridgway
(not specified)
(not specified)
(not specified)
$172,830
$0
$172,830
(none)
1809
Illinois
IL
Cook County
County
2018
Various Property Tax Incentives
Construction/rehabilitation
(not specified)
Cook County, Illinois
Property Tax
Reduction in assessed value
(not specified)
$11,400,000
$0
$11,400,000
CAFR provided breakdown by purpose: "$6.9 million was for the purpose of development and rehabilitation of new and existing industrial property, $2.3 million was for the purpose of development and rehabilitation of commercial property, $1.0 million was for the purpose of industrial and commercial development in areas of severe economic stagnation, and $1.2 million was for the purpose of increasing multi-family residential affordable rental housing."
https://www.cookcountyil.gov/service/financial-reports
1810
Illinois
IL
Edwardsville Community Unit School District 7
School District
2018
Enterprise Zones
General Economic Development
(not specified)
Madison County/Edwardsville/Pontoon Beach IL
Property Tax
(not specified)
(not specified)
$231,600
$0
$231,600
(none)
1811
Illinois
IL
Illinois
State
2018
Economic Development for a Growing Economy (EDGE)
Business attraction/retention/expansion
35 ILCS 10
State of Illinois
Corporate or Individual Income Tax
Tax Credit
If, during the term of the agreement, the project is moved from the State or otherwise ceased, the State can recapture the abated tax requiring the taxpayer to repay the full value of the credit previously claimed.
$187,900,000
$0
$187,900,000
(none)
http://www.auditor.illinois.gov/audit-reports/Comptroller-Internal-Controls-and-Compliance.asp
1812
Illinois
IL
Illinois
State
2018
Angel Investment Tax Credits
Job Creation/Retention
35 ILCS 5
State of Illinois
Corporate or Individual Income Tax
Tax Credit
If, during the three-year period, the qualified new business venture is moved from the State or otherwise ceased, the State can recapture the abated tax requiring the taxpayer to repay the full value of the credit previously claimed.
$7,500,000
$0
$7,500,000
(none)
http://www.auditor.illinois.gov/audit-reports/Comptroller-Internal-Controls-and-Compliance.asp
1813
Illinois
IL
Paris-Union School District 95
School District
2018
Property Tax Abatement
General Economic Development
(not specified)
Paris, IL
Property Tax
(not specified)
(not specified)
$264,149
$0
$264,149
(none)
1814
Illinois
IL
Sherrard Community Unit School District 200
School District
2018
Property Tax Abatement
General Economic Development
(not specified)
Mercer County, IL
Property Tax
(not specified)
(not specified)
$121,047
$0
$121,047
(none)
1815
Illinois
IL
Wilmington Community Unit School District 209U
School District
2018
Property Tax Abatement
General Economic Development
(not specified)
Wilmington, IL
Property Tax
(not specified)
(not specified)
$194,208
$0
$194,208
(none)
1816
Indiana
IN
Allen County
County
2018
Business Personal Property Equipment Investment
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Allen County
Real and Personal Property Tax
Tax Abatement
10% penalty for falsely claiming the abatement
$764,000
$0
$764,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2102
Indiana
IN
Allen County
County
2018
Redevelopment or Rehabilitation of Real Estate Property
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Allen County
Real and Personal Property Tax
Tax Abatement
10% penalty for falsely claiming the abatement
$1,170,000
$0
$1,170,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2103
Indiana
IN
Allen County
County
2018
County TIF Commitments
TIF
(not specified)
Allen County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$7,000
$0
$7,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2104
Indiana
IN
Allen County
County
2018
Various agreements entered into by City of Leo-Cedarville
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Fort Wayne, IN
Property Tax
(not specified)
(not specified)
$1,000
$0
$1,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2105
Indiana
IN
Allen County
County
2018
Various agreements entered into by City of Huntertown
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Huntertown, IN
Property Tax
(not specified)
(not specified)
$3,000
$0
$3,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2106
Indiana
IN
Allen County
County
2018
Various agreements entered into by City of Monroeville
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Monroeville, IN
Property Tax
(not specified)
(not specified)
$6,000
$0
$6,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2107
Indiana
IN
Allen County
County
2018
Various agreements entered into by City of Woodburn
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Woodburn, IN
Property Tax
(not specified)
(not specified)
$56,000
$0
$56,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2108
Indiana
IN
Allen County
County
2018
Various agreements entered into by City of New Haven
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
New Haven, IN
Property Tax
(not specified)
(not specified)
$151,000
$0
$151,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2109
Indiana
IN
Allen County
County
2018
Various agreements entered into by City of Fort Wayne
General Economic Development
Indiana Code (IC) 6-1.1-12.1-18
Fort Wayne, IN
Property Tax
(not specified)
(not specified)
$1,071,000
$0
$1,071,000
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2110
Indiana
IN
Allen County
County
2018
Allen County Library Abatements from various jurisdictions
General Economic Development
(not specified)
Various, see ACFR
Property Tax
(not specified)
(not specified)
$1,154,074
$0
$1,154,074
(none)
https://www.allencounty.us/finance-budget-division/annual-financial-reports
2111
Indiana
IN
City of Fort Wayne
Municipality
2018
Personal Property Tax Abatements
General Economic Development
Indiana Code 6-1.1-12
Fort Wayne
Personal Property Tax
Tax Abatement
Some - Although the City does not have any formal policy concerning the recapturing of abated taxes should the recipient not fulfill their agreed requirements, once the City becomes aware of such a situation, the abatement could be terminated based on Fort Wayne Common Council determination.
$1,244,806
$0
$1,244,806
(none)
https://www.cityoffortwayne.org/controllers-office.html
2112
Indiana
IN
City of Fort Wayne
Municipality
2018
Real Property Tax Abatements
General Economic Development
Indiana Code 6-1.1-12
Fort Wayne
Real Property Tax
Tax Abatement
Some - Although the City does not have any formal policy concerning the recapturing of abated taxes should the recipient not fulfill their agreed requirements, once the City becomes aware of such a situation, the abatement could be terminated based on Fort Wayne Common Council determination.
$1,809,120
$0
$1,809,120
(none)
https://www.cityoffortwayne.org/controllers-office.html
2113
Indiana
IN
City of Indianapolis
Municipality
2018
Vacant Building Abatement
General Economic Development
I.C. 6-1.1-12.1
City of Indianapolis
Real Property Tax
Tax Abatement
If a company ceases operations or announces the cessation of operations at the facility for which the abatement was granted, termination of the abatement agreement is warranted and 100% clawback is required.
$2,000
$0
$2,000
(none)
https://www.indy.gov/activity/annual-financial-reports
2114
Indiana
IN
City of Indianapolis
Municipality
2018
Real Property Tax Abatement
General Economic Development
I.C. 6-1.1-12.1
City of Indianapolis
Real Property Tax
Tax Abatement
(not specified)
$1,294,000
$0
$1,294,000
(none)
https://www.indy.gov/activity/annual-financial-reports
2115
Indiana
IN
City of Indianapolis
Municipality
2018
Personal Property Tax Abatement
Manufacturing development
I.C. 6-1.1-12.1
City of Indianapolis
Personal Property Tax
Tax Abatement
(not specified)
$2,819,000
$0
$2,819,000
(none)
https://www.indy.gov/activity/annual-financial-reports
2116
Indiana
IN
City of South Bend
Municipality
2018
Various property tax abatement agreements
Business attraction/retention/expansion
South Bend Municipal Code Chapter 2, Article 6, tax abatements, created by Ordinance 7267-83
City of South Bend
Property Tax
(not specified)
(not specified)
$1,332,504
$0
$1,332,504
(none)
http://docs.southbendin.gov/WebLink/Browse.aspx?dbid=0&startid=6603&row=1&cr=1
2117
Indiana
IN
Indiana
State
2018
Neighborhood Assistance Program Credit
Community development
Indiana Code 6-3.1-9
State of Indiana
Adjusted Gross Income Tax; Financial Institutions Tax;
Tax Credit
(no provisions for recapture)
$2,089,000
$0
$2,089,000
(none)
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2118
Indiana
IN
Indiana
State
2018
Venture Capital Investment Credit
Entrepreneurship/innovation
Indiana Code 6-3.1-24
State of Indiana
Adjusted Gross Income Tax; Financial Institutions Tax; Insurance Premiums Tax; State Gross Retail and Use Tax
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-24.
$5,230,000
$0
$5,230,000
(none)
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2119
Indiana
IN
Indiana
State
2018
Hoosier Business Investment Credit
Job Creation/Retention
Indiana Code 6-3.1-26
State of Indiana
Adjusted Gross Income Tax; Financial Institutions Tax; Insurance Premiums Tax;
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-26.
$5,355,000
$0
$5,355,000
(none)
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2120
Indiana
IN
Indiana
State
2018
Coal Gasification Technology Investment Credit
Job Creation/Retention
Indiana Code 6-3.1-29
State of Indiana
Adjusted Gross Income Tax; Financial Institutions Tax; Insurance Premiums Tax; Utility Receipts Tax
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-29.
$15,699,000
$0
$15,699,000
(none)
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2121
Indiana
IN
Indiana
State
2018
Economic Development for a Growing Economy (EDGE) Credit
Job Creation/Retention
Indiana Code 6-3.1-13
State of Indiana
Adjusted Gross Income Tax; Financial Institutions Tax; Insurance Premiums Tax;
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-13.
$55,726,000
$0
$55,726,000
(none)
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2122
Indiana
IN
Indiana
State
2018
Industrial Recovery Credit
Redevelopment/revitalization
Indiana Code 6-3.1-11
State of Indiana
Adjusted Gross Income Tax; Financial Institutions Tax; Insurance Premiums Tax;
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-11.
$2,061,000
$0
$2,061,000
(none)
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2123
Indiana
IN
Indiana
State
2018
Research Expense Credit
Research and development
Indiana Code 6-3.1-4
State of Indiana
Adjusted Gross Income Tax
Tax Credit
The Tax Credit will be recaptured if the IEDC determines the taxpayer is noncompliant with the requirements of the Tax Credit agreement or all of the provisions of IC 6-3.1-4.
$59,616,000
$0
$59,616,000
(none)
https://www.in.gov/auditor/annual-comprehensive-financial-report/
2124
Indiana
IN
Marion County
County
2018
Vacant Building Abatement
Job Creation/Retention
IC 6-1.1-12.1
City of Indianapolis
Real Property Tax
Tax Abatement
(not specified)
$1,075
$0
$1,075
Agreements entered into by the City of Indianpois
https://www.indy.gov/activity/annual-financial-reports
2125
Indiana
IN
Marion County
County
2018
Personal Property Tax Abatement
Manufacturing development
IC 6-1.1-12.1
City of Indianapolis
Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,535,681
$0
$1,535,681
Agreements entered into by the City of Indianpois
https://www.indy.gov/activity/annual-financial-reports
2126
Indiana
IN
Marion County
County
2018
Real Property Tax Abatements
Property improvements
IC 6-1.1-12.1
City of Indianapolis
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$654,547
$0
$654,547
Agreements entered into by the City of Indianpois
https://www.indy.gov/activity/annual-financial-reports
2127
Iowa
IA
Black Hawk County
County
2018
Passive Tax Abatements: Urban renewal and economic development projects of other entities
General Economic Development
Chapter 15A & 403
Multiple
Property Tax
(not specified)
(not specified)
$416,237
$0
$416,237
Includes agreements with Cedar Falls, Evansdale, Hudson, and Waterloo
https://www.blackhawkcounty.iowa.gov/687/Comprehensive-Annual-Financial-Reports-a
2480
Iowa
IA
Cedar Rapids Community School District
School district
2018
Passive Tax Abatemetnts:Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Cedar Rapids IA; Marion, IA; Hiawatha, IA
Property Tax
(not specified)
(not specified)
$834,541
$240,744
$593,797
Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.
https://crschools.us/departments/accounting-budgeting/
2481
Iowa
IA
City of Ankeny
Municipality
2018
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Ankeny
Property Tax
Tax Rebate
(not specified)
$314,976
$0
$314,976
(none)
https://www.ankenyiowa.gov/our-city/departments/finance/annual-financial-reports
2482
Iowa
IA
City of Ankeny
Municipality
2018
Urban Revitalization Tax Exemptions Program
Redevelopment/revitalization
Chapter 404 of the Code of Iowa
Ankeny
Property Tax
Tax Exemption
(not specified)
$3,550
$0
$3,550
(none)
https://www.ankenyiowa.gov/our-city/departments/finance/annual-financial-reports
2483
Iowa
IA
City of Cedar Rapids
Municipality
2018
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Cedar Rapids, Iowa
Property Tax
Tax Rebate
(not specified)
$898,185
$0
$898,185
City provides rebate after developers meet the terms of the agreements
https://cedar-rapids.org/local_government/departments_a_-_f/finance/cafr.php
2484
Iowa
IA
City of Davenport
Municipality
2018
Economic Development Hotel/Motel Tax Refund
General Economic Development
(not specified)
Davenport, Iowa
(not specified)
(not specified)
(not specified)
$459,000
$0
$459,000
(none)
https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports
2485
Iowa
IA
City of Davenport
Municipality
2018
Urban renewal (local option sales tax)
General Economic Development
Chapter 423B of the Code of Iowa
Davenport
Sales Tax
Tax Increment Financing (TIF)
(not specified)
$112,000
$0
$112,000
(none)
https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports
2486
Iowa
IA
City of Davenport
Municipality
2018
Urban renewal and economic development (property tax)
General Economic Development
Chapter 423B of the Code of Iowa
Davenport
Sales Tax
Tax Rebate
(not specified)
$2,716,000
$0
$2,716,000
(none)
https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports
2487
Iowa
IA
City of Des Moines
Municipality
2018
Urban Renewal/Econ Develop
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Des Moines
Property Tax
Tax Increment Financing (TIF)
N/A - rebates only given when conditions are met
$4,000,692
$0
$4,000,692
(none)
https://www.dsm.city/departments/finance/cafr.php
2488
Iowa
IA
City of Sioux City
Municipality
2018
Enterprise Zones
General Economic Development
Chapters 15E of the Code of Iowa
Sioux City
Property Tax
Tax Exemption
(no provisions for recapture)
$36,761
$0
$36,761
(none)
https://www.sioux-city.org/government/departments-a-f/finance/accounting
2489
Iowa
IA
City of Sioux City
Municipality
2018
Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Sioux City
Property Tax
Tax Rebate
(not specified)
$461,405
$0
$461,405
(none)
https://www.sioux-city.org/government/departments-a-f/finance/accounting
2490
Iowa
IA
Davenport Community School District
School district
2018
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Blue Grass IA; Davenport, IA; Walcott IA
Property Tax
(not specified)
(not specified)
$615,307
$256,931
$358,376
State reimbursement for the district is displayed under the costliest entry and included in tabulation for this locality.
https://www.davenportschools.org/departments/departments/finance-department/comprehensive-annual-financial-report-cafr/
2491
Iowa
IA
Des Moines Independent Community School District
School district
2018
Passive Tax Abatemetnts:Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Des Moines; City of Pleasant Hill; City of Windsor Heights
Property Tax
(not specified)
(not specified)
$4,837,660
$1,648,551
$3,189,109
The State of Iowa reimburses the District an amount equivalent to the increment of valuation on which property tax is divided times $5.40 per $1,000 of taxable valuation. For the year ended June 30, 2017, this reimbursement amounted to $1,392,078.
https://www.dmschools.org/departments/business-finance/financial-reports/annual-comprehensive-financial-report/
2492
Iowa
IA
Iowa
State
2018
Workforce Housing Tax Incentive Program
Affordable Housing
Iowa Code sections 15.351 through 15.356
State of Iowa
Sales and Use Tax; Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit; Tax refund
(N/A - by qualification)
$8,962,000
$0
$8,962,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2493
Iowa
IA
Iowa
State
2018
Beginning Farmer Tax Credit Program
Agricultural development
Iowa Code sections 16.78 through 16.82
State of Iowa
Individual and Corporate Income Taxes
Tax Credit
Agreement termination
$5,045,000
$0
$5,045,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2494
Iowa
IA
Iowa
State
2018
Renewable Energy Tax Credit
Energy production
Iowa Code chapter 476C
State of Iowa
Sales and Use Tax; Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit
(N/A - performance-based)
$3,574,000
$0
$3,574,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2495
Iowa
IA
Iowa
State
2018
Targeted Jobs Tax Credit from Withholding
General Economic Development
Iowa Code section 403.19A
State of Iowa
Income Tax
Tax Credit
Agreement termination
$4,549,000
$0
$4,549,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2496
Iowa
IA
Iowa
State
2018
Enterprise Zone (EZ) Program
General Economic Development (EZ)
Iowa Code section 15E.191 through 15E.196
State of Iowa
Withholding, Sales and Use Tax, Income Tax, franchise, insurance premium, moneys and credits
Tax Credit; tax refund
(N/A - by qualification)
$12,161,000
$0
$12,161,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2497
Iowa
IA
Iowa
State
2018
Historic Preservation and Cultural and Entertainment District Tax Credit
Historic Preservation
Iowa Code chapter 404A
State of Iowa
Individual Income Tax; Corporate Income Tax; Franchise Tax
Tax Credit
(N/A - performance-based)
$58,501,000
$0
$58,501,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2498
Iowa
IA
Iowa
State
2018
High Quality Jobs Program (HQJP)
Job Creation/Retention
Iowa Code sections 15.326 through 15.336
State of Iowa
Sales and Use Tax; Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax
Tax Credit; tax refund
(N/A - performance-based)
$39,605,000
$0
$39,605,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2499
Iowa
IA
Iowa
State
2018
Accelerated Career Education Program
Workforce development
Iowa Code chapter 206G
State of Iowa
Withholding Tax
Tax Credit
(not specified)
$4,187,000
$0
$4,187,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2500
Iowa
IA
Iowa
State
2018
Iowa Industrial New Jobs Training Program
Workforce development
Iowa Code chapter 260E
State of Iowa
Withholding Taxes
Tax Credit
(N/A - by qualification)
$34,715,000
$0
$34,715,000
Provided breakdown by type of taxes
https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive
2501
Iowa
IA
Iowa City Community School District
School district
2018
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Coralville IA; North Liberty IA; Iowa City, IA; Cty of Universal Heights, IA
Property Tax
(not specified)
(not specified)
$804,698
$372,722
$431,976
The State of Iowa reimburses the District an amount equivalent to the increment of valuation on which property tax is divided times $5.40 per $1,000 of taxable valuation. For the year ended June 30, 2017, this reimbursement amounted to $259,586.
https://www.iowacityschools.org/Page/13427
2502
Iowa
IA
Johnson County
County
2018
Passive Tax Abatements: Urban renewal and economic development projects of other entities
General Economic Development
Chapter 15A & 403
Multiple
Property Tax
(not specified)
(not specified)
$602,805
$0
$602,805
Includes agreements with Tiffin, Solon, Coralville, Lone Tree, North Liberty, and Oxford
https://www.johnsoncountyiowa.gov/finance/audit-financial-reports
2503
Iowa
IA
Linn County
County
2018
Passive Tax Abatements: Urban renewal and economic development projects of other entities
General Economic Development
(not specified)
Multiple
Property Tax
(not specified)
(not specified)
$1,199,252
$0
$1,199,252
Includes agreements entered into by Cedar Rapids, Central City, Hiawatha, Lisbon, Marion
https://www.linncountyiowa.gov/Archive.aspx?AMID=36
2504
Iowa
IA
Polk County
County
2018
Urban renewal and economic development projects.
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Polk County
Property Tax
Tax Abatement
(not specified)
$713,331
$0
$713,331
(none)
https://www.polkcountyiowa.gov/county-auditor/central-accounting/comprehesive-annual-financial-report/
2505
Iowa
IA
Polk County
County
2018
Passive Tax Abatement: Urban renewal and economic development projects of other entities
General Economic Development
Chapters 15A and 403 of the Code of Iowa
Polk County
Property Tax
Tax Abatement
(not specified)
$3,684,529
$0
$3,684,529
Includes agreements made by Des Moines, Bondurant, Ankeny, Grimes, Windsor Heights, Altoona, Pleasant Hill, Johnston, Clive, Urbandale, West Des Moines, Polk City, Mitchellville
https://www.polkcountyiowa.gov/county-auditor/central-accounting/comprehesive-annual-financial-report/
2506
Iowa
IA
Scott County
County
2018
Passive Tax Abatements: Urban renewal and economic development projects of other entities
General Economic Development
(not specified)
Multiple
Property Tax
(not specified)
(not specified)
$1,205,122
$0
$1,205,122
Includes agreements entered into by Bettendorf, Davenport, LeClaire, Princeton, and walcott
https://www.scottcountyiowa.gov/administration/annual-comprehensive-financial-reports
2507
Iowa
IA
Sioux City Community School District
School district
2018
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
Sioux City IA
Property Tax
(not specified)
(not specified)
$55,491
$21,558
$33,933
(none)
https://www.siouxcityschools.org/departments/finance/comprehensive-annual-financial-reports/
2508
Kansas
KS
Blue Valley Unified School District 229
School District
2018
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Overland Park, Kansas
Property Tax
Reduction in assessed value
(not specified)
$1,485,544
$0
$1,485,544
CAFR Provides breakdown by named recipients
https://www.bluevalleyk12.org/Page/34299
3039
Kansas
KS
City of Olathe
Municipality
2018
Various TIF agreements
General Economic Development
K.S.A. 12-1770 (the TIF Act)
City of Olathe
Property Tax
Tax Increment Financing (TIF)
(not specified)
$4,835,027
$0
$4,835,027
CAFR notes specific agreements
https://www.olatheks.org/government/finance-services/financial-reports
3040
Kansas
KS
City of Olathe
Municipality
2018
Various Property Tax Abatements
General Economic Development
Section 13 of Article 11 of the Kansas Constitution or K.S.A. 12-1740 et seq. and 79-201a
City of Olathe
Property Tax
Tax Abatement
(not specified)
$1,120,065
$0
$1,120,065
CAFR notes specific agreements
https://www.olatheks.org/government/finance-services/financial-reports
3041
Kansas
KS
City of Overland Park
Municipality
2018
Economic Development Revenue Bonds
Job Creation/Retention
K.S.A 79-201a. Second, as amended and K.S.A. 12-1740 to 12-1749d
Overland Park
Property Tax
Tax Exemption; lower interest on bonds
Yes
$1,426,067
$0
$1,426,067
CAFR includes names of companies, project descirptions, commitments, and amount of taxes abated.
https://www.opkansas.org/city-government/departments/finance-administration/
3042
Kansas
KS
City of Overland Park
Municipality
2018
Sales Tax and Revenue Bonds (STAR Bonds)
Job Creation/Retention
K.S.A 79-201a. Second, as amended and K.S.A. 12-1740 to 12-1749d
Overland Park
Sales Tax
Tax Exemption; lower interest on bonds
(no provisions for recapture)
$545,793
$0
$545,793
(none)
https://www.opkansas.org/city-government/departments/finance-administration/
3043
Kansas
KS
City of Overland Park
Municipality
2018
Tax Increment Financing
Job Creation/Retention
K.S.A 79-201a. Second, as amended and K.S.A. 12-1740 to 12-1749d
Overland Park
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$490,513
$0
$490,513
(none)
https://www.opkansas.org/city-government/departments/finance-administration/
3044
Kansas
KS
City of Topeka
Municipality
2018
Neighborhood Revitalization Program
General Economic Development
K.S.A. 12-117
Shawnee, County, KS
Property Tax
Tax Abatement
(not specified)
$6,329,005
$0
$6,329,005
(none)
https://www.topeka.org/finance/financial-reports/annual-reports/
3045
Kansas
KS
City of Topeka
Municipality
2018
Neighborhood Revitalization Program
Housing
Section 13 of Article 11 of the Kansas Constitution
City of Topeka
Property Tax
Tax rebate
(not specified)
$859,331
$0
$859,331
(none)
https://www.topeka.org/finance/financial-reports/annual-reports/
3046
Kansas
KS
City of Wichita
Municipality
2018
Industrial Revenue Bonds (IRB) Program
Construction/rehabilitation
K.S.A. 79-201(a); K.S.A. 79-3601 et seq.
City of Wichita
Property Tax; Sales Tax
Tax Exemption; lower interest on bonds
Cost-benefit analysis is required for approval. Further, pursuant to the City’s economic development policy, clawback provisions relating to the repayment or cessation of incentives are to be included in all incentive agreements. These clawback provisions allow the City to require repayment of a portion or all of the abatement if the entity does not meet its commitments.
$4,400,000
$0
$4,400,000
(none)
https://www.smsd.org/about/budget-finance
3047
Kansas
KS
City of Wichita
Municipality
2018
Community Improvements Districts (CID) Program
Community development
Community Improvement District Act
City of Wichita
Sales Tax
Tax diversion
(not specified)
$1,084,544
$0
$1,084,544
(none)
https://www.smsd.org/about/budget-finance
3048
Kansas
KS
City of Wichita
Municipality
2018
Economic Development Exemptions (EDX) Program
Manufacturing development
Kansas Constitution Article 11, Section 13
City of Wichita
Property Tax
Tax Exemption
Pursuant to the City’s economic development policy, clawback provisions relating to the repayment or cessation of incentives are to be included in all incentive agreements and can allow the City to recapture up to 100% of the abatement if all of the commitments are not fully met.
$271,000
$0
$271,000
(none)
https://www.smsd.org/about/budget-finance
3049
Kansas
KS
Johnson County
County
2018
industrial and office development
General Economic Development
(not specified)
Multiple cities
Property Tax
Tax abatement
(not specified)
$4,311,101
$0
$4,311,101
CAFR includes city-specific details about taxes abated by other jurisdictions
https://www.jocogov.org/department/financial-management-and-administration/accounting-and-reports
3050
Kansas
KS
Johnson County
County
2018
Various property tax abatement agreements
General Economic Development
Kansas statutes KSA 12-1740 et. seq. and KSA 79- 201a
Johnson County
Property Tax
Tax abatement
(not specified)
$60,161
$0
$60,161
(none)
https://www.jocogov.org/department/financial-management-and-administration/accounting-and-reports
3051
Kansas
KS
Kansas
State
2018
Industrial Revenue Bond: McPherson County
General Economic Development
(not specified)
McPherson County
Property Tax
(not specified)
(not specified)
$112,900,000
$0
$112,900,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3052
Kansas
KS
Kansas
State
2018
STAR Bonds
Redevelopment/revitalization
K.S.A. 12-17,160 through 12-17,179
State of Kansas
Sales Tax
Bond
(not specified)
$25,560,000
$0
$25,560,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3053
Kansas
KS
Kansas
State
2018
Economic development agreements: Brown County
General Economic Development
(not specified)
Brown County
Property Tax
(not specified)
(not specified)
$6,200,000
$0
$6,200,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3054
Kansas
KS
Kansas
State
2018
Industrial Revenue Bond: Montgomery County
General Economic Development
(not specified)
Montgomery County
Property Tax
(not specified)
(not specified)
$5,800,000
$0
$5,800,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3055
Kansas
KS
Kansas
State
2018
Economic development agreements: Brown County
General Economic Development
(not specified)
Brown County
Property Tax
(not specified)
(not specified)
$2,500,000
$0
$2,500,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3056
Kansas
KS
Kansas
State
2018
Industrial Revenue Bond: Johnson County
General Economic Development
(not specified)
Johnson County
Property Tax
(not specified)
(not specified)
$2,500,000
$0
$2,500,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3057
Kansas
KS
Kansas
State
2018
Economic development agreements: Montgomery County
General Economic Development
(not specified)
Montgomery County
Property Tax
(not specified)
(not specified)
$1,900,000
$0
$1,900,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3058
Kansas
KS
Kansas
State
2018
Industrial Revenue Bond Program: Sedwig County
General Economic Development
(not specified)
Sedgwick County
Property Tax
(not specified)
(not specified)
$1,000,000
$0
$1,000,000
(none)
https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3
3059
Kansas
KS
Kansas City
Municipality
2018
Economic Development Program
General Economic Development
Section 13 of Article 11 of the Kansas Constitution and K.S.A. 12-1740 et seq. and 79-201a.
Kansas City, KS
Property Tax
Tax Exemption
(not specified)
$1,982,371
$0
$1,982,371
CAFR is published jointly by Kansas City and Wyandotte County
https://www.wycokck.org/Departments/Finance/Accounting
3060
Kansas
KS
Olathe Unified School District 233
School District
2018
Various Tax Abatement Agreements
Business attraction/retention/expansion
(not specified)
Cities of Olathe, Kansas, and Lenexa, Kansas
Property Tax
Tax reduction
(not specified)
$1,664,348
$0
$1,664,348
(none)
https://www.olatheschools.org/Page/8989
3061
Kansas
KS
Sedgwick County
County
2018
Exempt Industrial Revenue Bonds (IRB)
General Economic Development
Kansas Statutes Annotated 79-213
Sedwig County
Property Tax
Tax Exemption
(not specified)
$4,575,266
$0
$4,575,266
(none)
https://www.sedgwickcounty.org/finance/financial-reports/annual-comprehensive-financial-reports/
3062
Kansas
KS
Sedgwick County
County
2018
Economic Development Exemptions (EDX)
General Economic Development
Article 11, Section 13
Sedwig County
Property Tax
Tax Exemption
(not specified)
$293,409
$0
$293,409
(none)
https://www.sedgwickcounty.org/finance/financial-reports/annual-comprehensive-financial-reports/
3063
Kansas
KS
Shawnee County
County
2018
Tax Abatement Agreements
General Economic Development
County’s Statement of Policy and Procedure for Tax Exemptions and Incentives for Economic Development, Shawnee County Home Rule Resolution No. HR-2002-9
Shawnee County
Property Tax
Tax Exemption
(not specified)
$2,438,635
$0
$2,438,635
(none)
https://www.snco.us/clerk/budgets.asp
3064
Kansas
KS
Shawnee County
County
2018
Neighborhood Revitalization Program (NRP)
General Economic Development
City policy and Kansas Statute K.S.A. 12-117
Shawnee County
Property Tax
Tax Rebate
N/A - Rebates given after requirements met
$1,008,029
$0
$1,008,029
Program established by City of Topeka, county is reporting passive loss
https://www.snco.us/clerk/budgets.asp
3065
Kansas
KS
Shawnee Mission Unified School District 512
School District
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
(not specified)
City of Lenexa, Kansas
Property Tax
Reduction in assessed value
(not specified)
$2,499,206
$0
$2,499,206
(none)
https://www.smsd.org/about/budget-finance
3066
Kansas
KS
Shawnee Mission Unified School District 512
School District
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
(not specified)
City of Merriam, Kansas
Property Tax
Reduction in assessed value
(not specified)
$1,262,464
$0
$1,262,464
(none)
https://www.smsd.org/about/budget-finance
3067
Kansas
KS
Shawnee Mission Unified School District 512
School District
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
(not specified)
City of Roeland Park, Kansas
Property Tax
Reduction in assessed value
(not specified)
$429,503
$0
$429,503
(none)
https://www.smsd.org/about/budget-finance
3068
Kansas
KS
Shawnee Mission Unified School District 512
School District
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
(not specified)
City of Overland Park, Kansas
Property Tax
Reduction in assessed value
(not specified)
$377,404
$0
$377,404
(none)
https://www.smsd.org/about/budget-finance
3069
Kansas
KS
Shawnee Mission Unified School District 512
School District
2018
Industrial Revenue Bond (IRB)
Industrial development
(not specified)
City of Lenexa, Kansas
Property Tax
Reduction in assessed value
(not specified)
$142,558
$0
$142,558
(none)
https://www.smsd.org/about/budget-finance
3070
Kansas
KS
Shawnee Mission Unified School District 512
School District
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
(not specified)
City of Prairie Village, Kansas
Property Tax
Reduction in assessed value
(not specified)
$114,409
$0
$114,409
(none)
https://www.smsd.org/about/budget-finance
3071
Kansas
KS
Shawnee Mission Unified School District 512
School District
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
(not specified)
City of Shawnee, Kansas
Property Tax
Reduction in assessed value
(not specified)
$95,837
$0
$95,837
(none)
https://www.smsd.org/about/budget-finance
3072
Kansas
KS
Shawnee Mission Unified School District 512
School District
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
(not specified)
City of Westwood, Kansas
Property Tax
Reduction in assessed value
(not specified)
$88,666
$0
$88,666
(none)
https://www.smsd.org/about/budget-finance
3073
Kansas
KS
Shawnee Mission Unified School District 512
School District
2018
Industrial Revenue Bond (IRB)
Industrial development
(not specified)
City of Shawnee, Kansas
Property Tax
Reduction in assessed value
(not specified)
$66,601
$0
$66,601
(none)
https://www.smsd.org/about/budget-finance
3074
Kansas
KS
Shawnee Mission Unified School District 512
School District
2018
Industrial Revenue Bond (IRB)
Industrial development
(not specified)
City of Westwood, Kansas
Property Tax
Reduction in assessed value
(not specified)
$21,953
$0
$21,953
(none)
https://www.smsd.org/about/budget-finance
3075
Kansas
KS
Shawnee Mission Unified School District 512
School District
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
(not specified)
City of Mission, Kansas
Property Tax
Reduction in assessed value
(not specified)
$15,440
$0
$15,440
(none)
https://www.smsd.org/about/budget-finance
3076
Kansas
KS
Topeka Public Schools Unified School District 501
School District
2018
Industrial Revenue Bond (IRB)
Industrial development
(not specified)
City of Topeka and Shawnee County, Kansas
Property Tax
Tax Rebate
(not specified)
$764,151
$0
$764,151
(none)
https://www.smsd.org/about/budget-finance
3077
Kansas
KS
Topeka Public Schools Unified School District 501
School District
2018
NRA Property Tax Rebate
Business attraction/retention/expansion
(not specified)
City of Topeka and Shawnee County, Kansas
Property Tax
Tax Rebate
(not specified)
$217,650
$0
$217,650
(none)
https://www.smsd.org/about/budget-finance
3078
Kansas
KS
Wichita Unified School District 259
School District
2018
Various Tax Abatement Agreements
(not specified)
(not specified)
Sedgwich County, Kansas
Property Tax
Tax Abatement
(not specified)
$2,183,313
$0
$2,183,313
(none)
https://www.usd259.org/Page/2475
3079
Kansas
KS
Wichita Unified School District 259
School District
2018
Various Tax Abatement Agreements
(not specified)
(not specified)
City of Wichita, Kansas
Property Tax
Tax Abatement
(not specified)
$1,823,117
$0
$1,823,117
(none)
https://www.usd259.org/Page/2475
3080
Kansas
KS
Wichita Unified School District 259
School District
2018
Various Tax Abatement Agreements
(not specified)
(not specified)
Park City, Kansas
Property Tax
Tax Abatement
(not specified)
$529,676
$0
$529,676
(none)
https://www.usd259.org/Page/2475
3081
Kansas
KS
Wichita Unified School District 259
School District
2018
Various Tax Abatement Agreements
(not specified)
(not specified)
City of Kechi, Kansas
Property Tax
Tax Abatement
(not specified)
$20,316
$0
$20,316
(none)
https://www.usd259.org/Page/2475
3082
Kansas
KS
Wichita Unified School District 259
School District
2018
Various Tax Abatement Agreements
(not specified)
(not specified)
City of Bel Aire, Kansas
Property Tax
Tax Abatement
(not specified)
$6,953
$0
$6,953
(none)
https://www.usd259.org/Page/2475
3083
Kansas
KS
Wyandotte County
County
2018
Economic Development Program
General Economic Development
Section 13 of Article 11 of the Kansas Constitution and K.S.A. 12-1740 et seq. and 79-201a.
Wyandotte County
Property Tax
Tax Exemption
(not specified)
$2,786,547
$0
$2,786,547
CAFR is published jointly by Kansas City and Wyandotte County
https://www.wycokck.org/Departments/Finance/Accounting
3084
Kentucky
KY
Boone County
County
2018
Boone County Occupational License Fee Credit
General Economic Development
Boone County Fiscal Court.
Boone County
Payroll Tax
Abatement
yes
$29,198
$0
$29,198
(none)
https://www.boonecountyky.org/departments/finance/audit_reports.php
3297
Kentucky
KY
Boone County
County
2018
Kentucky Business Investment
General Economic Development
Kentucky Revised Statutes 154.32
Boone County
Payroll Tax
Abatement
yes
$34,427
$0
$34,427
(none)
https://www.boonecountyky.org/departments/finance/audit_reports.php
3298
Kentucky
KY
Bullitt County School District
School District
2018
Agreement with a Local Distillery
(not specified)
(not specified)
Bullitt County School District, Kentucky
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$848,357
$200,000
$648,357
(none)
https://www.bgky.org/finance/archive
3299
Kentucky
KY
City of Bowling Green
Municipality
2018
Historic Moratorium Property Tax Program
Construction/rehabilitation
(not specified)
Bowling Green
Property Tax
Tax Abatement
(not specified)
$10,917
$0
$10,917
(none)
https://www.bgky.org/finance/archive
3300
Kentucky
KY
City of Bowling Green
Municipality
2018
Job Development Incentive Program (JDIP)
Job Creation/Retention
(not specified)
Bowling Green
Withholding taxes
Tax Credit
Abated taxes of participating companies can be recaptured for a number reasons, including: failure to report or pay employee tax withholdings; failure to satisfy projected schedule of withholdings; failure to pay any tax, license fee, penalty or other charge or obligation to the City; failure to comply with any terms or conditions per Chapter 18 of City Code of Ordinances and/or incentive program agreement; material misrepresentation of any statement or fact on incentive application; abandoning or closing of business for a period of thirty (30) days; or default declared by the State Economic Development Cabinet on Kentucky Business Incentive (KBI) agreement.
$2,196,373
$0
$2,196,373
(none)
https://www.bgky.org/finance/archive
3301
Kentucky
KY
City of Bowling Green
Municipality
2018
Payment in lieu of Taxes (PILOT)
General Economic Development
(not specified)
Bowling Green
Property Tax
Industrial Revenue bonds
(not specified)
$152,074
$0
$152,074
(none)
https://www.bgky.org/finance/archive
3302
Kentucky
KY
City of Bowling Green
Municipality
2018
Property Tax Annexation Program
Construction/rehabilitation
(not specified)
Bowling Green
Property Tax
Tax Rebate
(not specified)
$216
$0
$216
(none)
https://www.bgky.org/finance/archive
3303
Kentucky
KY
City of Bowling Green
Municipality
2018
Tax Increment Financing (TIF) Occupational Tax Program
General Economic Development
(not specified)
Bowling Green
Occupational Taxes
Tax Abatement
(no provisions for recapture)
$148,483
$0
$148,483
(none)
https://www.bgky.org/finance/archive
3304
Kentucky
KY
City of Covington
Municipality
2018
Various Payroll Tax Abatements
General Economic Development
Kentucky Revised Statutes and Chapter 116 of the Covington Code of Ordinances
Covington, Kentucky
Payroll Tax
Tax Abatement
(not specified)
$143,771
$0
$143,771
(none)
https://www.covingtonky.gov/government/departments/finance/annual-reports
3305
Kentucky
KY
City of Covington
Municipality
2018
Various Property Tax Abatements
General Economic Development
Kentucky Revised Statutes and Chapter 116 of the Covington Code of Ordinances
Covington, Kentucky
Property Tax
Tax Abatement
(not specified)
$91,169
$0
$91,169
(none)
https://www.covingtonky.gov/government/departments/finance/annual-reports
3306
Kentucky
KY
City of Georgetown
Municipality
2018
Kentucky Job Retention Program (KJRA)
General Economic Development
(not specified)
City of Georgetown
Occupational Liscense Fees
(not specified)
some, see ACFR
$2,626,210
$0
$2,626,210
Toyota Motor Manufactuing
3307
Kentucky
KY
Kenton County
County
2018
Various Property Tax Abatements
General Economic Development
Section 103.285 of the Kentucky Revised Statutes.
Kenton County
Property Tax
Tax Abatement
(not specified)
$114,949
$0
$114,949
Breakdown by individual agreement
https://www.auditor.ky.gov/Auditreports/Kenton/2018kentonfc-audit.pdf
3308
Kentucky
KY
Kentucky
State
2018
Programs not meeting the reporting threshold
General Economic Development
(not specified)
(not specified)
(not specified)
(not specified)
$10,000,000
$0
$10,000,000
progmras include Kentucky Economic Opportunity Zone, Kentucky Historic Preservation, Incentives for Energy In- dependence Act, Kentucky Environmental Stewardship Act, Local Issued Industrial Revenue Bonds, Kentucky Angel Investment Tax Credit, Skills Training Investment Credit, Kentucky Investment Fund Act and Kentucky Tourism Development Act.
3309
Kentucky
KY
Kentucky
State
2018
Kentucky Business Investment (KBI)
Business attraction/retention/expansion
Kentucky Revised Statutes 154.22-100
State of Kentucky
Income Tax
Tax Credit
(no provisions for recapture)
$25,057,000
$0
$25,057,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3310
Kentucky
KY
Kentucky
State
2018
Kentucky Industrial Development Act
Job Creation/Retention
KRS 154.26-100
State of Kentucky
Income Tax
Tax Credit
(not specified)
$10,113,000
$0
$10,113,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3311
Kentucky
KY
Kentucky
State
2018
Kentucky Industrial Development Act
Job Creation/Retention
(not specified)
State of Kentucky
Income Tax
Tax Credit
(not specified)
$5,359,000
$0
$5,359,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3312
Kentucky
KY
Kentucky
State
2018
Kentucky Jobs Development Act
Job Creation/Retention
KRS 154.24-010 through 154.24-150
State of Kentucky
Income Tax
Tax Credit
(not specified)
$6,729,000
$0
$6,729,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3313
Kentucky
KY
Kentucky
State
2018
Kentucky Reinvestment Act
Manufacturing development
KRS 154.34-090
State of Kentucky
Income Tax
Tax Credit
(not specified)
$5,953,000
$0
$5,953,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3314
Kentucky
KY
Kentucky
State
2018
Kentucky Rural Economic Development (KREDA)
Job Creation/Retention
KRS 154.22-050
State of Kentucky
Income Tax
Tax Credit
(not specified)
$21,122,000
$0
$21,122,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3315
Kentucky
KY
Kentucky
State
2018
Kentucky Tourism Development Act
Tourism development
KRS 148.853, KRS 139.536
State of Kentucky
Sales and Use Tax
Tax refund
(not specified)
$6,042,000
$0
$6,042,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3316
Kentucky
KY
Kentucky
State
2018
Other economic incentives
General Economic Development
multiple
State of Kentucky
multiple
Multiple
(no provisions for recapture)
$60,211,000
$0
$60,211,000
These include Kentucky Economic Opportunity Zone, Kentucky Historic Preservation, Incentives for Energy Independence Act, Local Issued Industrial Revenue Bonds, Kentucky Angel Investment Tax Credit, Skills Training Investment Credit, Kentucky Film Industry Tax Credit, and Knetucky Investment Fund Act.
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3317
Kentucky
KY
Kentucky
State
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
KRS 154.30-040, KRS 154.30-050, KRS 154.30-060 & KRS Chapter 65
State of Kentucky
Sales and Use Tax; Property Tax; Income Tax
Tax Credit
(not specified)
$28,067,000
$0
$28,067,000
(none)
https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx
3318
Kentucky
KY
Lexington-Fayette
City/County
2018
Commonwealth Participation Program for Mixed Use Redevelopment in Blighted Urban Areas
General Economic Development
(not specified)
Lexington-Fayette, Kentucky
realty, business returns, and employee withholdings
Tax Increment Financing (TIF)
(not specified)
$334,342
$0
$334,342
CAFR notes amounts are for FY 2018
https://www.lexingtonky.gov/departments/accounting
3319
Kentucky
KY
Lexington-Fayette
City/County
2018
Commonwealth Participation Program for Real Property Property Tax Tax Revenues
General Economic Development
(not specified)
Lexington-Fayette, Kentucky
realty, business returns, and employee withholdings
Tax Increment Financing (TIF)
(not specified)
$21,947
$0
$21,947
CAFR notes amounts are for FY 2018
https://www.lexingtonky.gov/departments/accounting
3320
Kentucky
KY
Lexington-Fayette
City/County
2018
Commonwealth Participation Program for Signature Projects
General Economic Development
(not specified)
Lexington-Fayette, Kentucky
realty, business returns, and employee withholdings
Tax Increment Financing (TIF)
(not specified)
$100,000
$0
$100,000
CAFR notes amounts are for FY 2018
https://www.lexingtonky.gov/departments/accounting
3321
Kentucky
KY
Lexington-Fayette
City/County
2018
Kentucky Business Investment Program
General Economic Development
KRS 154.32
Lexington-Fayette, Kentucky
Payroll Tax
Tax Increment Financing (TIF)
(not specified)
$741,182
$0
$741,182
CAFR notes amounts are for FY 2018
https://www.lexingtonky.gov/departments/accounting
3322
Kentucky
KY
Louisville/Jefferson
City/County
2018
Kentucky Jobs Retention Act (KJRA); Kentucky Business Investment (KBI) Program; Kentucky Industrial Revitalization Act (KIRA)
Job Creation/Retention
Kentucky Revised Statute 154.32; Kentucky Revised Statute 154.26.
Louisville, Kentucky
Occupational License Fees
Tax Credit; Tax Rebate
(not specified)
$7,429,056
$0
$7,429,056
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3323
Kentucky
KY
Louisville/Jefferson
City/County
2018
Manufacturing Tax Moratorium
General Economic Development
Ordinance 38.20, et seq
Louisville-Jefferson, Kentucky
Property Tax
Tax Abatement
(not specified)
$114,024
$0
$114,024
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3324
Kentucky
KY
Louisville/Jefferson
City/County
2018
Property Assessment/Reassessment Moratorium
General Economic Development
Ordinance 154
Louisville-Jefferson, Kentucky
Property Tax
Tax waiver
(not specified)
$399,558
$0
$399,558
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3325
Kentucky
KY
Louisville/Jefferson
City/County
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
Kentucky Revised Statute 65.7041 et seq. and Kentucky Revised Statute 154.30.
Louisville, Kentucky
Property Tax; Occupational License Fees
Tax Abatement
(not specified)
$5,167,885
$0
$5,167,885
(none)
https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials
3326
Kentucky
KY
Shelby County School District
School District
2018
Various agreements
(not specified)
(not specified)
Shelby County, Kentucky
Property Tax
(not specified)
(not specified)
$321,035
$321,035
$0
(none)
3327
Kentucky
KY
Warren County
County
2018
Various tax abtement agreements
General Economic Development
Section 103.285 of the Kentucky Revised Statutes and Resolution No. 14-01
Warren County
Property Tax
Payment in Lieu of Taxes (PILOT)
(no provisions for recapture)
$165,913
$0
$165,913
(none)
3328
Louisiana
LA
Allen Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$1,270,595
$0
$1,270,595
(none)
3558
Louisiana
LA
Ascension Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$43,447,785
$0
$43,447,785
(none)
3559
Louisiana
LA
Assumption Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$230,000
$0
$230,000
(none)
3560
Louisiana
LA
Bienville Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$347,028
$0
$347,028
(none)
3561
Louisiana
LA
Bossier Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$921,126
$0
$921,126
(none)
3562
Louisiana
LA
Calcasieu Parish
County
2018
Industrial Tax Exemption Program (ITEP) - Business
General Economic Development
(not specified)
Calcasieu Parish
Property Tax
Rebate
(no provisions for recapture)
$120,034
$0
$120,034
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3563
Louisiana
LA
Calcasieu Parish
County
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
Article 7, Section 21(F) of the Louisiana Constitution
State of Louisiana
Property Tax
Tax Abatement
(no provisions for recapture)
$10,740,344
$0
$10,740,344
(none)
https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports
3564
Louisiana
LA
Calcasieu Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$12,845,000
$0
$12,845,000
(none)
https://www.cpsb.org/domain/20
3565
Louisiana
LA
Cameron Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$5,053,680
$0
$5,053,680
(none)
3566
Louisiana
LA
City of Alexandria
Municipality
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$52,003
$0
$52,003
(none)
3567
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2018
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$493,111
$0
$493,111
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3568
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2018
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Property Tax
(not specified)
(not specified)
$2,773,347
$0
$2,773,347
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3569
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2018
Enterprise Zone (EZ) Program
General Economic Development
(not specified)
Baton Rouge/East Baton Rouge Parish
Sales Tax
(not specified)
(not specified)
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3570
Louisiana
LA
City of Baton Rouge/East Baton Rouge Parish
City/County
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$10,570,762
$0
$10,570,762
(none)
https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports
3571
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2018
Historic Preservation Tax Abatement Program
General Economic Development
(not specified)
Lafayette, Louisiana
Property Tax
Reduction in increases in assessed value
(not specified)
$11,869
$0
$11,869
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3572
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2018
Payments-in-Lieu-of-Taxes (PILOT) Program
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$534,531
$0
$534,531
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3573
Louisiana
LA
City of Lafayette/Lafayette Parish
City/County
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Lafayette, Louisiana
(not specified)
Reduction in increases in assessed value
(not specified)
$1,589,730
$0
$1,589,730
(none)
https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports
3574
Louisiana
LA
City of New Orleans
Municipality
2018
Restoration Tax Abatement Program (RTA)
Construction/rehabilitation
Article 7, Section 21(H) of the Louisiana Constitution and Lousiana Revised Statutes 47:4311
City of New Orleans, Louisiana
Property Tax
Tax Exemption
There are recapturing provisions if company fails to fulfill its commitments
$8,815,000
$0
$8,815,000
Provided break down by taxing body
https://nola.gov/accounting/#report
3575
Louisiana
LA
City of Shreveport
Municipality
2018
Tax Rebate Incentive Pay (TRIP)
Charity/nonprofit/government assistance
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$36,173
$0
$36,173
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3576
Louisiana
LA
City of Shreveport
Municipality
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
Shreveport
Property Tax
(not specified)
(no provisions for recapture)
$3,325,151
$0
$3,325,151
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3577
Louisiana
LA
City of Shreveport
Municipality
2018
Restoration Tax Abatement Program (RTA)
Real estate development (commercial)
(not specified)
Shreveport
Property Tax
(not specified)
Yes
$449,238
$0
$449,238
(none)
https://www.shreveportla.gov/Archive.aspx?AMID=42
3578
Louisiana
LA
DeSoto Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$5,564,137
$0
$5,564,137
(none)
3579
Louisiana
LA
East Baton Rouge Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Administrative Code, Title 13, Chapter 5
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$16,900,000
$0
$16,900,000
(none)
https://staff.ebrschools.org/divisions/operations/budget-management/
3580
Louisiana
LA
Evangeline Parish School Board
School District
2018
Industrial Development Board
General Economic Development
(not specified)
Evangeline Parish Schools
Property Tax
(not specified)
(not specified)
$597,380
$0
$597,380
(none)
3581
Louisiana
LA
Evangeline Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$299,665
$0
$299,665
(none)
3582
Louisiana
LA
Iberia Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$459,512
$0
$459,512
(none)
3583
Louisiana
LA
Iberville Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$31,738,016
$0
$31,738,016
(none)
3584
Louisiana
LA
Jackson Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$593,280
$0
$593,280
(none)
3585
Louisiana
LA
Jefferson Parish
County
2018
Parish/Local Abatements PILOT
General Economic Development
LRS 34:2021 et seq, as well as LRS 39:991 to 1001,
Jefferson Parish
Property Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$6,522,479
$0
$6,522,479
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3586
Louisiana
LA
Jefferson Parish
County
2018
Restoration Tax Abatement Program (RTA)
General Economic Development
LRS 47:4311-4319
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$489,934
$0
$489,934
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3587
Louisiana
LA
Jefferson Parish
County
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F),
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$864,605
$0
$864,605
(none)
https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports
3588
Louisiana
LA
Jefferson Parish School Board
School District
2018
Payments-in-Lieu-of-Taxes (PILOT) Program
General Economic Development
(not specified)
Jefferson Parish LA
Property Tax
(not specified)
(not specified)
$260,199
$0
$260,199
(none)
https://www.jpschools.org/Page/276
3589
Louisiana
LA
Jefferson Parish School Board
School District
2018
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
Jefferson Parish LA
Property Tax
(not specified)
(not specified)
$330,100
$0
$330,100
(none)
https://www.jpschools.org/Page/276
3590
Louisiana
LA
Jefferson Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$2,460,460
$0
$2,460,460
(none)
https://www.jpschools.org/Page/276
3591
Louisiana
LA
Lafayette Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$1,825,695
$0
$1,825,695
(none)
3592
Louisiana
LA
Lafourche Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$996,479
$0
$996,479
(none)
3593
Louisiana
LA
Lincoln Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$132,148
$0
$132,148
(none)
3594
Louisiana
LA
Livingston Parish School Board
School District
2018
TIF - Sales Tax
General Economic Development
(not specified)
Livingston Parish Schools
Sales Tax
(not specified)
(not specified)
$1,643,045
$0
$1,643,045
(none)
3595
Louisiana
LA
Livingston Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$355,876
$0
$355,876
(none)
3596
Louisiana
LA
Louisiana
State
2018
New Market Tax Credit
Business attraction/retention/expansion
LRS 47:6016
State of Louisiana
State Corporate Income and Franchise Tax
Tax Credit
If an company fails to maintain qualified lowincome community investments in the state in an amount at least equal to the amount used in calculating the credits issued, then the credits awarded can be recaptured.
$1,938,840
$0
$1,938,840
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3597
Louisiana
LA
Louisiana
State
2018
Retention and Modernization Tax Credit
Business attraction/retention/expansion
LRS 51:2399.1 through 51:2399.6
State of Louisiana
State Individual Income Tax; State Corporate Income Tax; State Corporate Franchise Tax
Tax Credit
(no provisions for recapture)
$4,031,575
$0
$4,031,575
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3598
Louisiana
LA
Louisiana
State
2018
Louisiana Quality Jobs Program
Business attraction/retention/expansion
LRS 51:2451-2462
State of Louisiana
State Sales and Use Tax; State Income Taxes
Tax Rebate
By the third fiscal year the company's verified gross payroll must agree to the minimum of five new direct jobs or the gross payroll must equal or exceed the minimum required threshold. If these provisions are not met, rebates can be recaptured.
$104,303,596
$0
$104,303,596
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3599
Louisiana
LA
Louisiana
State
2018
Musical and Theatrical Production Income Tax Credit
Educational development
LRS 47:6034
State of Louisiana
State Individual Income Tax; State Corporate Income Tax
Tax Credit
Credits previously granted to a taxpayer but later disallowed by the Department of Economic Development may be recovered through any collection remedy authorized by LRS 47:1561.
$6,377,078
$0
$6,377,078
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3600
Louisiana
LA
Louisiana
State
2018
Digital Interactive Media and Software Tax Credit
Entrepreneurship/innovation
LRS 47:6022
State of Louisiana
State Individual Income Tax; State Corporate Income Tax; State Corporate Franchise Tax
Tax Credit
The company's state income taxes can be increased to recapture the credits received, if the expenditures were not actually expended in Louisiana as production related costs of the state certified production. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by R.S. 47:1561.
$11,574,373
$0
$11,574,373
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3601
Louisiana
LA
Louisiana
State
2018
Motion Picture Production Tax Credit
Film, TV, and/or media
LRS 47:6007
State of Louisiana
State Income Tax
Tax Credit
Tax Credits previously granted, but later disallowed pursuant to the provisions of LRS 47:6007 may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by LRS 47:1561.
$180,000,000
$0
$180,000,000
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3602
Louisiana
LA
Louisiana
State
2018
Cooperative Endeavor Agreements for Tax Increment Financing (TIF) Districts
General Economic Development
LRS 33:9020 through 9039
State of Louisiana
State Sales Tax
Tax refund
(no provisions for recapture)
$11,473,401
$0
$11,473,401
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3603
Louisiana
LA
Louisiana
State
2018
Enterprise Zone (EZ) Program
General Economic Development
LRS 51:1781 et. seq., Louisiana Administrative Code Title 13, Chapter 7, subchapter 701 et. seq.
State of Louisiana
Sales and Use Tax; Income Tax; Franchise Tax
Tax Credit; Tax Rebate
Per LRS 51:1787 (I) there are provisions for recapturing abated taxes. However, it is unlikely since the company must be certified as eligible by Louisiana Economic Development before any Tax Credits or rebates can be claimed.
$37,258,756
$0
$37,258,756
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3604
Louisiana
LA
Louisiana
State
2018
Rehabilitation of Historic Structures
Historic Preservation
LRS 47:6019
State of Louisiana
State Income and Franchise Tax
Tax Credit
(no provisions for recapture)
$99,929,840
$0
$99,929,840
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3605
Louisiana
LA
Louisiana
State
2018
Industrial Tax Exemption Program (ITEP)
Job Creation/Retention
LRS 51:1921, LRS 22:832E
State of Louisiana
Income Tax; Insurance Premium Tax; Fire Casualty Tax; Surplus Lines Tax; Retaliatory Tax
Tax Credit
Premium tax reductions are subject to the same forfeiture and repayment provisions as income Tax Credits as described in LRS 51:1927 (C) and 1928(A)
$62,429
$0
$62,429
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3606
Louisiana
LA
Louisiana
State
2018
Tax Equalization Program
Manufacturing development
LRS 47:3201-3205
State of Louisiana
State Corporation Franchise Tax, State Corporation Income Tax, and State Sales and Use Tax
Tax Exemption
Written notice of violations of the terms of the contract are given to the contracted company. If the violations are not corrected within 90 days, any remaining portions of the exemption from tax granted under the contract may be terminated.
$7,455,954
$0
$7,455,954
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3607
Louisiana
LA
Louisiana
State
2018
Sound Recording Investor Tax Credit
Music, arts, or recreation
LRS 47:6023
State of Louisiana
State Income Tax
Tax Credit
If the funds for which an investor receives credits are not invested in and expended with respect to a state-certified production within a certain time period, then the investor's state income tax shall be increased by such amount necessary for the recapture of the credits. Credits previously granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue by any collection remedy authorized by LRS 47:1561.
$41,673
$0
$41,673
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3608
Louisiana
LA
Louisiana
State
2018
Procurement Processing Company Rebate
Retail development
LRS 47:6351
State of Louisiana
State Sales Tax
Rebate
If after a rebate has been paid, and it is determined that certain items did not constitute new taxable sales, the amount rebated for those items shall be recaptured from the company, subject to the prescriptive period set forth in LRS 47:1561.2.
$11,693,808
$0
$11,693,808
(none)
https://www.doa.la.gov/doa/osrap/annual-financial-report/
3609
Louisiana
LA
Orleans Parish School Board
School District
2018
Restoration Tax Abatement Program (RTA)
General Economic Development
(not specified)
New Orleans LA
Property Tax
(not specified)
(not specified)
$453,033
$0
$453,033
(none)
3610
Louisiana
LA
Ouachita Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$1,368,172
$0
$1,368,172
(none)
3611
Louisiana
LA
Pointe Coupee Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$600,000
$0
$600,000
(none)
3612
Louisiana
LA
Rapides Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$10,068,725
$0
$10,068,725
(none)
3613
Louisiana
LA
Red River Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$805,000
$0
$805,000
(none)
3614
Louisiana
LA
St. Bernard Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$4,035,041
$0
$4,035,041
(none)
3615
Louisiana
LA
St. Charles Parish School Board
School District
2018
Parish Council Abatements
General Economic Development
(not specified)
St Charles Parish, LA
Property Tax
(not specified)
(not specified)
$67,323
$0
$67,323
(none)
3616
Louisiana
LA
St. Charles Parish School Board
School District
2018
Parish Industrial Dev Board Abatements
General Economic Development
(not specified)
St Charles Parish Industrial Dev Bd, LA
Property Tax
(not specified)
(not specified)
$118,999
$0
$118,999
(none)
3617
Louisiana
LA
St. Charles Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$56,249,037
$0
$56,249,037
(none)
3618
Louisiana
LA
St. James Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$6,640,540
$0
$6,640,540
(none)
3619
Louisiana
LA
St. John the Baptist Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$178,801
$0
$178,801
(none)
3620
Louisiana
LA
St. Landry Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$224,113
$0
$224,113
(none)
3621
Louisiana
LA
St. Tammany Parish
County
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Abatement
(not specified)
$168,484
$0
$168,484
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3622
Louisiana
LA
St. Tammany Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
Tax Exemption
(not specified)
$1,689,005
$0
$1,689,005
(none)
http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs
3623
Louisiana
LA
Tangipahoa Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$102,760
$0
$102,760
(none)
3624
Louisiana
LA
Vermilion Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$322,719
$0
$322,719
(none)
3625
Louisiana
LA
Vernon Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$31,031
$0
$31,031
(none)
3626
Louisiana
LA
Washington Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$75,351
$0
$75,351
(none)
3627
Louisiana
LA
Webster Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$409,773
$0
$409,773
(none)
3628
Louisiana
LA
West Baton Rouge Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$8,532,280
$0
$8,532,280
(none)
3629
Louisiana
LA
West Feliciana Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$1,416,921
$0
$1,416,921
(none)
3630
Louisiana
LA
Winn Parish School Board
School District
2018
Industrial Tax Exemption Program (ITEP)
General Economic Development
(not specified)
State of Louisiana
Property Tax
(not specified)
(not specified)
$659,933
$0
$659,933
(none)
3631
Maine
ME
City of Auburn
Municipality
2018
Credit Enhancement Agreements (TIF)
General Economic Development
(not specified)
Auburn, Maine
Property Tax
Tax Increment Financing (TIF)
(not specified)
$1,130,735
$0
$1,130,735
(none)
https://www.auburnmaine.gov/Pages/Government/Financial-Reports-
3830
Maine
ME
City of Lewiston
Municipality
2018
Credit Enhancement Agreements (TIF)
General Economic Development
(not specified)
Lewiston, Maine
(not specified)
(not specified)
(not specified)
$1,748,911
$0
$1,748,911
(none)
3831
Maine
ME
City of Portland
Municipality
2018
Credit Enhancement Agreements (TIF)
General Economic Development
State of Maine Title 30-A M.R.S. §§ 5221-5235
Portland, Maine
Property Tax
Tax Rebate
(not specified)
$2,727,755
$0
$2,727,755
(none)
https://www.portlandmaine.gov/195/Annual-Comprehensive-Financial-Reports-A
3832
Maine
ME
Maine
State
2018
Pine Tree Development Zone Tax Credit
Business attraction/retention/expansion
36 M.R.S.A. §5219-W
State of Maine
Personal Income Tax; Corporate Income Tax; Insurance Premium Tax; Bank Franchise Tax; Sales Tax
Tax Credit
(no provisions for recapture)
$2,783,415
$0
$2,783,415
(none)
https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report
3833
Maine
ME
Maine
State
2018
New Markets Capital Investment Tax Credit
Business attraction/retention/expansion
36 M.R.S.A. §5219-HH
State of Maine
Personal Income Tax; Corporate Income Tax; Insurance Premium Tax; Bank Franchise Tax
Tax Credit
The abatement amount may be recaptured upon 1) recapture of any amount of the related federal NMTC credits; 2) early repayment of any portion of the principle amount that forms the qualified equity investment, or 3) failure to reinvest less than 85% of the qualified equity investment into a qualified business.
$15,443,152
$0
$15,443,152
(none)
https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report
3834
Maine
ME
Maine
State
2018
Employment Tax Increment Financing (TIF)
Job Creation/Retention
36 M.R.S.A. §6754
State of Maine
State Income Tax; Withholding from employee salary
Reimbursement
Any overpayment must be applied to reduce future reimbursement payments. Overpayments must be repaid if the business no longer qualifies for future payments.
$13,326,078
$0
$13,326,078
(none)
https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report
3835
Maryland
MD
Anne Arundel County
County
2018
Country Club/Golf Course Tax Abatements
General Economic Development
(not specified)
State of Maryland
Property Tax
(not specified)
(not specified)
$127,237
$0
$127,237
(none)
https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html
3905
Maryland
MD
Anne Arundel County
County
2018
Brownfield Site Tax Credit
General Economic Development
(not specified)
Anne Arundel County
Property Tax
(not specified)
(not specified)
$460,917
$0
$460,917
(none)
https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html
3906
Maryland
MD
Anne Arundel County
County
2018
Agricultural Land Use Tax Credit
General Economic Development
(not specified)
Anne Arundel County
Property Tax
(not specified)
(not specified)
$549,612
$0
$549,612
(none)
https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html
3907
Maryland
MD
Baltimore County
County
2018
PILOT
Affordable Housing
Maryland State Law, Tax – Property Article Section 7-502
Baltimore County, Maryland
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,010,000
$0
$3,010,000
(none)
https://www.baltimorecountymd.gov/departments/budfin/accounting/
3908
Maryland
MD
Baltimore County
County
2018
Conservation Land Tax Credit
Conservation of farmland, forest, open space, or water
County Code Section 11-2-110
Baltimore County, Maryland
Property Tax
Tax Credit
If the property is transferred to an entity other than a government agency or another qualified trust, the credit will lapse and the property owner will become liable for all the Property Tax had the credit not been granted, as well as interest on those taxes.
$19,000
$0
$19,000
(none)
https://www.baltimorecountymd.gov/departments/budfin/accounting/
3909
Maryland
MD
Baltimore County
County
2018
Enterprise Zone Tax Credit
General Economic Development (EZ)
Maryland State Law, Tax – Property Article Section 9-103
Baltimore County, Maryland
Property Tax
Tax Credit
(not specified)
$456,000
$0
$456,000
(none)
https://www.baltimorecountymd.gov/departments/budfin/accounting/
3910
Maryland
MD
Baltimore County
County
2018
Historical Property Tax Credit
Historic Preservation
County Code Section 11-2-201
Baltimore County, Maryland
Property Tax
Tax Credit
Properties cannot be altered to be ineligible.
$3,222,000
$0
$3,222,000
(none)
https://www.baltimorecountymd.gov/departments/budfin/accounting/
3911
Maryland
MD
City of Baltimore
Municipality
2018
Disabled and Senior Residential Housing PILOT Program
Affordable Housing
State Annotated Code Title 7 Subtitle 5
City of Baltimore
Property Tax
(not specified)
(not specified)
$8,096,000
$0
$8,096,000
(none)
https://finance.baltimorecity.gov/public-info/reports
3912
Maryland
MD
City of Baltimore
Municipality
2018
Economic Development PILOT Program
General Economic Development
State Annotated Code Title 7 Subtitle 5
City of Baltimore
Property Tax
(not specified)
(not specified)
$16,043,000
$0
$16,043,000
(none)
https://finance.baltimorecity.gov/public-info/reports
3913
Maryland
MD
City of Baltimore
Municipality
2018
Port Authority PILOT
Port operations
(not specified)
State of Maryland
(not specified)
(not specified)
(not specified)
$3,814,000
$0
$3,814,000
(none)
https://finance.baltimorecity.gov/public-info/reports
3914
Maryland
MD
City of Frederick
Municipality
2018
Tax Credit Agreements
General Economic Development
(not specified)
Frederick
(not specified)
(not specified)
(not specified)
$6,563
$0
$6,563
(none)
3915
Maryland
MD
City of Gaithersburg
Municipality
2018
Property Tax Abatements
General Economic Development
(not specified)
Gaithersburg
(not specified)
(not specified)
(not specified)
$244,000
$0
$244,000
(none)
3916
Maryland
MD
City of Rockville
Municipality
2018
Property Tax Abatements
General Economic Development
(not specified)
Rockville
(not specified)
(not specified)
(not specified)
$251,130
$0
$251,130
(none)
3917
Maryland
MD
Howard County
County
2018
Payment in Lieu of Taxes
General Economic Development
(not specified)
Howard County
Property Tax
(not specified)
(not specified)
$1,364,526
$0
$1,364,526
(none)
https://www.howardcountymd.gov/finance/finance-audits
3918
Maryland
MD
Maryland
State
2018
One Maryland Tax Credit
Capital investment
Annotated Code of Maryland: Economic Development Title 6, Subtitle 4, Section 6-401-6-406
State of Maryland
State Business Income Tax
Tax Credit
(no provisions for recapture)
$8,100,000
$0
$8,100,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3919
Maryland
MD
Maryland
State
2018
Sustainable Communities Tax Credit
Community development
Annotated Code of Maryland; State Finance and Procurement Article; Section 5A-303
State of Maryland
State of Maryland Business Tax; Individual Income Taxes
Tax Credit
A pro-rated percentage of the credit is subject to recapture if disqualifying work is performed or the certified rehabilitation is disposed of during the 5 year period that begins with the year the certified rehabilitation was completed.
$1,700,000
$0
$1,700,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3920
Maryland
MD
Maryland
State
2018
Film Production Tax Credit
Film, TV, and/or media
Annotated Code of Maryland: Tax General Title 10, Subtitle 7, Section 10-730
State of Maryland
State Business Income Tax
Tax Credit
(no provisions for recapture)
$7,000,000
$0
$7,000,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3921
Maryland
MD
Maryland
State
2018
Aerospace, Electronics, or Defense Contract Tax Credit
Technology (aviation)
Annotated Code of Maryland, Tax General, Title 10, Subtitle 7 Section 10-737
State of Maryland
State Business Income Tax
Tax Credit
The credit must be recaptured if during either of the 2 years after the credit year the number of qualified positions falls below a rolling average over the past 2 years of 10,000. If the credit is required to be recaptured, the credit is recomputed and reduced on a proportionate basis, based on the reduction of the rolling average number of qualified employees over the past 2 years. The recomputed credit is then subtracted from the amount of credit previously allowed. If, during any of the 2 years after the credit year, the rolling average of qualified positions falls below 9,000 for the past 2 years, all the credits shall be recaptured.
$7,500,000
$0
$7,500,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3922
Maryland
MD
Maryland
State
2018
Biotechnology Investment Incentive Tax Credit
Technology (biotech)
Annotated Code of Maryland, Tax General, Section 10-725
State of Maryland
Income Tax
Tax Credit
If within 2 years after the close of the tax year for which the credit was claimed the investor sells, transfers of disposes or its ownership interest or if the company ceases to have its headquarters and base of operations in Maryland, the credit must be recaptured on the investors’ Maryland income tax return.
$13,900,000
$0
$13,900,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3923
Maryland
MD
Maryland
State
2018
Cybersecurity Invest Incent Tax Credit
Technology (cybersecurity)
Annotated Code of Maryland Tax General Article Section 10-733
State of Maryland
Maryland Corporate Income Tax; Personal Income Tax
Tax Credit
The provision for recapturing abated taxes requires the cybersecurity company to repay a prorated share of the credit claimed if within 2 years it ceases to operate as an active business with its headquarters and base of operations in Maryland.
$370,000
$0
$370,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3924
Maryland
MD
Maryland
State
2018
Enterprise Zone (EZ) Tax Credit
General Economic Development (EZ)
Annotated Code of Maryland, Tax Property, Title 9 Subtitle 1, Section 9-103, Tax General Section 10-702, and Economic Development Article Section 5-1401 (e)
(not specified counties and municipalities)
State of Maryland Income Tax
Tax Credit
(no provisions for recapture)
$700,000
$0
$700,000
(none)
https://www.marylandtaxes.gov/reports/acfr.php
3925
Maryland
MD
Prince George's County
County
2018
Admissions and Amusement Tax Abatement
General Economic Development
CR-87-2009
Prince George's County, Maryland
Admissions and Amusement Tax
Tax Abatement
(not specified)
$1,523,714
$0
$1,523,714
(p. 95) "This tax is collected by the State of Maryland and paid to the County quarterly. In 2009, the County passed CR-87-2009 which gave certain incentives for events in Prince George’s County in the form of a reduction in the amount of the County admissions and amusement tax levy on the events subject to certain conditions. This was offered as an incentive for events to be held at FedEx field.
https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports
3926
Maryland
MD
Prince George's County
County
2018
Payment in Lieu of Taxes
General Economic Development
MD Annotated Code Section 7-211.3; 7-505; 7-506.1; 7-514; 7-516
Prince George's County, Maryland
Real Property Tax
Tax Exemption (PILOT)
(not specified)
$1,639,955
$0
$1,639,955
(none)
https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports
3927
Maryland
MD
Prince George's County
County
2018
Enterprise Zone Tax Abatements
Job Creation/Retention
Maryland Annotated Code –Section 9-103
Prince George's County, Maryland
Real and Personal Property Tax
Tax Credit
(not specified)
$1,584,560
$0
$1,584,560
(none)
https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports
3928
Massachusetts
MA
City of Boston
Municipality
2018
TIF - Economic Opportunity Area
General Economic Development
Massachusetts General Laws Chapter 40, Section 59
City of Boston
Real and Personal Property Tax
Tax Increment Financing (TIF)
(N/A - TIF)
$31,561,000
$27,212,000
$4,349,000
(none)
4054
Massachusetts
MA
City of Boston
Municipality
2018
Chapter 121B Urban Redevelopment
Redevelopment/revitalization
Massachusetts General Laws Chapter 121B
City of Boston
Real and Personal Property Tax
Tax Exemption
(not specified)
$16,733,000
$13,645,000
$3,088,000
(none)
4055
Massachusetts
MA
City of Boston
Municipality
2018
Chapter 121A Urban Redevelopment
Redevelopment/revitalization
Massachusetts General Laws Chapter 121A
City of Boston
Real and Personal Property Tax
Tax suspension
(not specified)
$47,861,000
$46,232,000
$1,629,000
(none)
4056
Massachusetts
MA
City of Canton
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
Massachusetts General Law Chapter 40, Section 59
Town of Canton
Real and Personal Property Tax
Tax Increment Financing (TIF)
(N/A - TIF)
$1,100,000
$0
$1,100,000
(none)
4057
Massachusetts
MA
City of Dracut
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
Massachusetts General Laws Chapter 12A, Section 3E; Massachusetts General Laws Chapter 59, Section 5, Clause 51
Town of Dracut
Real and Personal Property Tax
Tax Increment Financing (TIF)
(N/A - TIF)
$78,536
$0
$78,536
(none)
4058
Massachusetts
MA
City of Fall River
Municipality
2018
Massachusetts Economic Development Incentive Program
Job Creation/Retention
Massachusetts Economic Development Incentive Program
City of Fall River
Property Tax
Tax Increment Financing (TIF)
(not specified)
$1,698,810
$0
$1,698,810
One of the five agreements is disclosed: 900 Innovation Way
4059
Massachusetts
MA
City of Lynn
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
Massachusetts
City of Lynn
Property Tax
Tax Exemption
(N/A - TIF)
$476,432
$0
$476,432
(none)
4060
Massachusetts
MA
City of Marlborough
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
Massachusetts General Laws
City of Marlborough
Property Tax
Tax Abatement
Repayment formula in the event the property owner does not meet their requriements
$4,227,868
$0
$4,227,868
(none)
4061
Massachusetts
MA
City of Methuen
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
Massachusetts General Law Chapter 23A
City of Methuen
Property Tax
Tax Abatement
(N/A - TIF)
$172,162
$0
$172,162
(none)
4062
Massachusetts
MA
City of Milford
Municipality
2018
Massachusetts Economic Development Incentive Program
General Economic Development
Massachusetts Economic Development Incentive Program Act of 1993
Town of Milford
Property Tax
Tax Abatement
(not specified)
$82,353
$0
$82,353
(none)
4063
Massachusetts
MA
City of North Adams
Municipality
2018
Massachusetts Economic Development Incentive Program
General Economic Development
Massachusetts Economic Development Incentive Program Act of 1993
City of North Adams
Property Tax
Tax Abatement
(not specified)
$87,746
$0
$87,746
Four agreements
4064
Massachusetts
MA
City of Northampton
Municipality
2018
Massachusetts Economic Development Incentive Program
General Economic Development
Massachusetts Economic Development Incentive Program Act of 1993
City of Northampton
Property Tax
Tax Abatement
(not specified)
$6,356
$0
$6,356
(none)
4065
Massachusetts
MA
City of Norton
Municipality
2018
Massachusetts Economic Development Incentive Program
General Economic Development
Massachusetts Economic Development Incentive Program Act of 1993
Town of Norton
Property Tax
Tax Abatement
(not specified)
$224,198
$0
$224,198
Six agreements
4066
Massachusetts
MA
City of Oxford
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
Massachusetts Economic Development Incentive Program
Town of Oxford
Property Tax
Tax Abatement
(N/A - TIF)
$16,808
$0
$16,808
(none)
4067
Massachusetts
MA
City of Palmer
Municipality
2018
Massachusetts Economic Development Incentive Program
General Economic Development
Massachusetts Economic Development Incentive Program Act of 1993
Town of Palmer
Property Tax
Tax Abatement
(not specified)
$4,416
$0
$4,416
(none)
4068
Massachusetts
MA
City of Pittsfield
Municipality
2018
Massachusetts Economic Development Incentive Program
General Economic Development
Massachusetts Economic Development Incentive Program Act of 1993
City of Pittsfield
Property Tax
Tax Abatement
(not specified)
$187,765
$0
$187,765
Ten agreements
4069
Massachusetts
MA
City of South Hadley
Municipality
2018
Massachusetts Economic Development Incentive Program
General Economic Development
Massachusetts Economic Development Incentive Program Act of 1993
Town of South Hadley
Property Tax
Tax Abatement
(not specified)
$37,584
$0
$37,584
(none)
4070
Massachusetts
MA
City of Springfield
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
Massachusetts General Laws Chapter 40, Section 59
Springfield, Massachusetts
Property Tax
Tax Increment Financing (TIF)
(N/A - TIF)
$1,761,000
$0
$1,761,000
(none)
4071
Massachusetts
MA
City of Walpole
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
Massachusetts General Laws Chapter 40, Section 60
Town of Walpole
Property Tax
Tax Abatement
(N/A - TIF)
$55,293
$0
$55,293
(none)
4072
Massachusetts
MA
City of Ware
Municipality
2018
Massachusetts Economic Development Incentive Program
General Economic Development
Massachusetts Economic Development Incentive Program Act of 1993
Town of Ware
Property Tax
Tax Abatement
(not specified)
$5,652
$0
$5,652
(none)
4073
Massachusetts
MA
City of Westborough
Municipality
2018
Massachusetts Economic Development Incentive Program
General Economic Development
Massachusetts Economic Development Incentive Program Act of 1994
Town of Westborough
Property Tax
Tax Abatement
(not specified)
$76,679
$0
$76,679
(none)
4074
Massachusetts
MA
City of Westfield
Municipality
2018
Massachusetts Economic Development Incentive Program
General Economic Development
Massachusetts Economic Development Incentive Program Act of 1995
Town of Westborough
Property Tax
Tax Abatement
(not specified)
$1,088,841
$0
$1,088,841
(none)
4075
Massachusetts
MA
City of Worcester
Municipality
2018
Massachusetts Economic Development Incentive Program (EDIP)
General Economic Development
Massachusetts Economic Development Incentive Program Act of 1996
City of Worcester
Property Tax
Tax Abatement
(not specified)
$3,885,000
$0
$3,885,000
Unnamed recipients are listed in CAFR
4076
Massachusetts
MA
Massachusetts
State
2018
Film Tax Incentive - Film Tax Credit
Film, TV, and/or media
M.G.L. c. 62, § 6(l) and M.G.L. c. 63, § 38X
State of Massachusetts
Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax
Tax Credit
(no provisions for recapture)
$69,650,000
$0
$69,650,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4077
Massachusetts
MA
Massachusetts
State
2018
Economic Development Incentive Program (EDIP)
Job Creation/Retention
M.G.L. c. 23A, § 3D
State of Massachusetts
Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax
Tax Credit
For projects certified on or after January 1, 2017, recapture is required only if the EACC revokes certification. The amount of credit subject to recapture shall be proportionate to the corporation’s job creation requirements applicable to the certified project.
$52,170,000
$0
$52,170,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4078
Massachusetts
MA
Massachusetts
State
2018
Life Sciences Tax Incentive Program
Technology (biotech)
(not specified)
State of Massachusetts
Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax
Tax Credit; Tax refund
A company that has received tax incentives from the MLSC and subsequently fails to achieve the minimum net new headcount thresholds as specified in the MLSC’s Annual Tax report and Multiple Awards policy will have the award terminated and must return the amount of the tax abatement claimed to the Commonwealth, although the company may be given an additional year to achieve the employment goals if the MLSC determines that it has the potential to meet those goals.
$19,920,000
$0
$19,920,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4079
Massachusetts
MA
Massachusetts
State
2018
Film Tax Incentive - Sales Tax Exemption
Film, TV, and/or media
M.G.L. c. 62, § 6(l) and M.G.L. c. 63, § 38X
State of Massachusetts
Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax
Tax Credit
(no provisions for recapture)
$320,000
$0
$320,000
(none)
https://www.macomptroller.org/annual-comprehensive-financial-reports/
4080
Michigan
MI
Adrian School District
School District
2018
Industrial Facilities Tax (IFT)
General Economic Development
(not specified)
Various governments
Property Tax
(not specified)
(not specified)
$23,220
$0
$23,220
(none)
4569
Michigan
MI
Alma School District
School District
2018
Industrial Facilities Tax (IFT) & Brownfield Agreements
General Economic Development
(not specified)
Alma, MI
Property Tax
(not specified)
(not specified)
$104,000
$0
$104,000
(none)
4570
Michigan
MI
Anchor Bay School District
School District
2018
Industrial Facilities Tax (IFT)
General Economic Development
(not specified)
Various governments
Property Tax
(not specified)
(not specified)
$65,000
$0
$65,000
(none)
4571
Michigan
MI
Ann Arbor School District
School District
2018
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$996,000
$844,400
$151,600
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
https://www.a2schools.org/Page/614
4572
Michigan
MI
Brimingham School District
School District
2018
Industrial Facilities Tax (IFT) & Brownfield Agreements
General Economic Development
(not specified)
Various governments
Property Tax
(not specified)
(not specified)
$31,000
$0
$31,000
(none)
4573
Michigan
MI
City of Ann Arbor
Municipality
2018
Brownfield Redevelopment Authority Sites
Brownfield rehabilitation
(not specified)
Ann Arbor
(not specified)
(not specified)
(not specified)
$289,405
$0
$289,405
(none)
https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx
4574
Michigan
MI
City of Ann Arbor
Municipality
2018
Industrial Facilities Exemption
Industrial development
(not specified)
Ann Arbor
Property Tax
Tax Exemption
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$19,833
$0
$19,833
(none)
https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx
4575
Michigan
MI
City of Detroit
Municipality
2018
Industrial Facilities Tax (IFT)
Facility expansion
Act 198 of 1974
Detroit, Michigan
Property Tax
(not specified)
(not specified)
$606,817
$0
$606,817
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4576
Michigan
MI
City of Detroit
Municipality
2018
Senior Citizen/Disabled Family Housing
Affordable Housing
Act 78 of 2016 (formerly Act 66 of 2012)
Detroit, Michigan
Property Tax
Reimbursement
(not specified)
$153,479
$0
$153,479
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4577
Michigan
MI
City of Detroit
Municipality
2018
Brownfield Redevelopment Act
Brownfield rehabilitation
Act 381 of 1996
Detroit, Michigan
Property Tax
Reimbursement
(not specified)
$1,118,136
$0
$1,118,136
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4578
Michigan
MI
City of Detroit
Municipality
2018
Commercial Redevelopment Act (CFT)
Construction/rehabilitation
Act 255 of 1978
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$6,876
$0
$6,876
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4579
Michigan
MI
City of Detroit
Municipality
2018
Land Bank Fast Track Act (LB)
Construction/rehabilitation
Act 258-263 of 2003
Detroit, Michigan
Property Tax
Tax sharing
(not specified)
$313,285
$0
$313,285
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4580
Michigan
MI
City of Detroit
Municipality
2018
Obsolete Property Rehabilitation Act (OPRA)
Construction/rehabilitation
Act 146 of 2000
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$1,251,594
$0
$1,251,594
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4581
Michigan
MI
City of Detroit
Municipality
2018
Commercial Rehabiliation Act (CRA)
Construction/rehabilitation
Act 210 of 2005
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$1,543,958
$0
$1,543,958
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4582
Michigan
MI
City of Detroit
Municipality
2018
Neighborhood Enterprise Zone (NEZ)
Construction/rehabilitation
Act 147 of 1992
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$4,571,933
$0
$4,571,933
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4583
Michigan
MI
City of Detroit
Municipality
2018
Renaissance Zone Act (RZ)
General Economic Development
Act 376 of 1996
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$6,840,208
$0
$6,840,208
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4584
Michigan
MI
City of Detroit
Municipality
2018
Eligible Manufacturing Personal Property (EMPP)
General Economic Development
(not specified)
Detroit, Michigan
Property Tax
Tax Exemption
(not specified)
$11,123,269
$0
$11,123,269
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4585
Michigan
MI
City of Detroit
Municipality
2018
MI State Housing Development Authority
Historic Preservation
Act 346 of 1966
Detroit, Michigan
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$11,214,727
$0
$11,214,727
(none)
https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports
4586
Michigan
MI
City of Grand Rapids
Municipality
2018
Payment in Lieu of Taxes
Affordable Housing
Public Act 346 of 1966, as amended, MCL S125.1415a et seq ., and local ordinance (Article 5, Chapter 9 of the City Code).
Grand Rapids
Real Property Tax
Tax Exemption
Property Tax Property Tax may be assessed if the property owner is not current with all taxes and assessments on the subject property, and/or does not submit to the City Assessor an audited financial statement for each calendar year.
$854,952
$0
$854,952
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4587
Michigan
MI
City of Grand Rapids
Municipality
2018
Brownfield Redevelopment Program
Brownfield rehabilitation
Public Act 381 of 1996, as amended; MCL 125.2651 et seq .
Grand Rapids
Real Property Tax; Personal Property Tax
Reimbursement
The recipient is required to pay back some or all of the benefits received.
$908,534
$0
$908,534
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4588
Michigan
MI
City of Grand Rapids
Municipality
2018
New Personal Property Exemption
Capital investment
Public Act 328 of 1998, as amended, MCL 211.9f and City Commission Policy 900-38
Grand Rapids
Personal Property Tax
Tax Exemption
The recipient is required to pay back some or all of the benefits received.
$192,475
$0
$192,475
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4589
Michigan
MI
City of Grand Rapids
Municipality
2018
Neighborhood Enterprise Zone Exemption
Construction/rehabilitation
Public Act 147 of 1992, as amended, MCL 207.771 et seq. and City Commission Policy 900-45
Grand Rapids
Real Property Tax
Reduction in rate and value
(not specified)
$88,520
$0
$88,520
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4590
Michigan
MI
City of Grand Rapids
Municipality
2018
Obsolete Property Rehabilitation Exemption
Construction/rehabilitation
Public Act 146 of 2000, as amended, MCL 125.2781 et seq. and City Commission Policy 900-42
Grand Rapids
Real Property Tax
Reduction in assessed value
The recipient is required to pay back some or all of the benefits received.
$91,162
$0
$91,162
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4591
Michigan
MI
City of Grand Rapids
Municipality
2018
Agricultural Processing Renaissance Zones
General Economic Development
(not specified)
Grand Rapids
(not specified)
(not specified)
(not specified)
$40,296
$0
$40,296
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4592
Michigan
MI
City of Grand Rapids
Municipality
2018
Air & Water Pollution Control
Environmental protection
Public Act 451 of 1994, as amended, MCL 324.5901 et seq . (Air Pollution) and MCL 324.3701 et seq . (Water Pollution).
Grand Rapids
Real Property Tax; Personal Property Tax; Sales Tax
Tax Exemption
(not specified)
$11,319
$0
$11,319
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4593
Michigan
MI
City of Grand Rapids
Municipality
2018
Industrial Facilities Exemption
Facility expansion
Public Act 198 of 1974, as amended; MCL 207.551 et seq. and City Commission Policy 900-09
Grand Rapids
Real Property Tax; Personal Property Tax
Reduction in rate and value
The recipient is required to pay back some or all of the benefits received.
$142,586
$0
$142,586
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4594
Michigan
MI
City of Grand Rapids
Municipality
2018
Renaissance Zones
Job Creation/Retention
Public Act 376 of 1996, as amended; MCL 125.2681 et seq . And City Commission Policy 900-48
Grand Rapids
Real Property Tax; Personal Property Tax; Income Tax
Tax Abatement
(not specified)
$121,559
$0
$121,559
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4595
Michigan
MI
City of Grand Rapids
Municipality
2018
Tool and Die Recovery Renaissance Zones
Manufacturing development
Public Act 376 of 1996, as amended; MCL 125.2681 et seq.
Grand Rapids
Real Property Tax; Personal Property Tax; Income Tax
Tax Abatement
(not specified)
$18,097
$0
$18,097
(none)
https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports
4596
Michigan
MI
City of Sterling Heights
Municipality
2018
Brownfield Redevelopment Authority Sites
General Economic Development
Public Act 198 of 1974
Sterling Heights, Michigan
(not specified)
Tax Abatement
(not specified)
$84,250
$0
$84,250
(none)
https://www.sterling-heights.net/Archive.aspx?AMID=39
4597
Michigan
MI
City of Sterling Heights
Municipality
2018
Local Development Finance Authority
General Economic Development
Public Act 198 of 1974
Sterling Heights, Michigan
(not specified)
Tax Abatement
(not specified)
$438,187
$0
$438,187
(none)
https://www.sterling-heights.net/Archive.aspx?AMID=39
4598
Michigan
MI
City of Sterling Heights
Municipality
2018
Industrial Facilities Exemption
General Economic Development
Public Act 198 of 1974
Sterling Heights, Michigan
(not specified)
Tax Abatement
(not specified)
$863,681
$0
$863,681
(none)
https://www.sterling-heights.net/Archive.aspx?AMID=39
4599
Michigan
MI
City of Warren
Municipality
2018
Brownfield Redevelopment Authority Sites
Brownfield rehabilitation
Public Act 381 of 1998
Warren
Property Tax
Tax Abatement
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$404,582
$0
$404,582
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4600
Michigan
MI
City of Warren
Municipality
2018
Industrial and Commercial Facilities
Facility expansion
Public Act 198 of 1974
Warren
Real Property Tax; Personal Property Tax
Tax Exemption
(not specified)
$1,287,606
$0
$1,287,606
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4601
Michigan
MI
City of Warren
Municipality
2018
Other Commercial and Industrial Tax Abatements
General Economic Development
(not specified)
Warren
(not specified)
(not specified)
(not specified)
$82,357
$0
$82,357
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4602
Michigan
MI
City of Warren
Municipality
2018
Tool and Die Recovery Renaissance Zones
Manufacturing development
(not specified)
Warren
(not specified)
(not specified)
(not specified)
$262,676
$0
$262,676
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4603
Michigan
MI
City of Warren
Municipality
2018
Exempt Personal Property
General Economic Development
Public Act 328 of 1998
Warren
Personal Property Tax
Tax Exemption
(not specified)
$1,258,281
$0
$1,258,281
(none)
https://www.cityofwarren.org/government/mayors-office/financial-accountability-transparency/
4604
Michigan
MI
Dearborn School District
School District
2018
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)
Various
PA 198 of 1974; PA 381 of 1996; PA 346 of 1966
Wayne County
Property Tax
Tax Exemption; tax diversion; payment in lieu of taxes
(not specified)
$2,239,347
$1,457,000
$782,347
Reimbursement/offset and net revenue loss are approximate amounts.
https://dearbornschools.org/budgettransparency/
4605
Michigan
MI
Detroit City School District
School District
2018
Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements
General Economic Development
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$36,600,000
$11,000,000
$25,600,000
As a part of 2016 financial rescue plan, Detroit Schools were split in two. Detroit Public Schools Community District continues to operate the schools, receives state aid as its funding source and reports no abatements. Detroit Public Schools, the second entity, is a paper organization that holds prior debt, and receives city share of school taxes. All of Detroit Schools tax abatement impacts are reported by this entity.
https://www.detroitk12.org/Page/9666
4606
Michigan
MI
Genesee County
County
2018
Industrial Facilities Tax exemptions
Job Creation/Retention
Public Act 198
Kent County, Michigan
Property Tax
Tax Exemption
(not specified)
$561,265
$0
$561,265
(none)
https://www.accesskent.com/Departments/FiscalServices/documents.htm
4607
Michigan
MI
Kent County
County
2018
Industrial Property Tax Abatements
Industrial Development
Public Act 198
Kent County, Michigan
Property Tax
Tax Exemption
(not specified)
$895,902
$0
$895,902
(none)
https://www.accesskent.com/Departments/FiscalServices/documents.htm
4608
Michigan
MI
Macomb County
County
2018
Industrial Facilities Tax Exemption; Brownfield Redevelopment Agreements
Industrial development
The Michigan Plant Rehabilitation and Industrial Development District Act (Michigan Public Act 198 of 1974, as amended) (“Act 198â€)
Various local governments within Macomb County, Michigan
(not specified)
Tax Exemption; reimbursement
(not specified)
$800,087
$0
$800,087
(none)
https://finance.macombgov.org/finance-AnnualCompFinancialReport?
4609
Michigan
MI
Michigan
State
2018
Farmland Preservation Credit - Corporate and Non-Corporate Program
Agricultural development
Public Act 39 of 2011 MCL Section 324.36109
State of Michigan
Individual Income Tax; Michigan Business Tax
Tax Credit
If a parcel is released from the program, the land owner is required to repay the Tax Credits taken during the last seven years under the agreement, plus six percent simple interest.
$51,000,000
$0
$51,000,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4610
Michigan
MI
Michigan
State
2018
Renaissance Zone Property Tax Exemption Program
General Economic Development (EZ)
MCL Sections 125.2681 - 125.2696 and 211.7ff
State of Michigan
State Education Tax
Tax Exemption
Recapture conditions vary and only occur when expressly provided in the agreement signed by the taxpayer and MSF board.
$3,900,000
$0
$3,900,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4611
Michigan
MI
Michigan
State
2018
Renaissance Zone Credit - Development Program
General Economic Development (EZ)
Public Act 39 of 2011 MCL Sections 125.2681 - 125.2696 and 208.1433
State of Michigan
Michigan Business Tax
Tax Credit
Recapture conditions vary and only occur when expressly provided in the agreement signed by the taxpayer and MSF board.
$38,900,000
$0
$38,900,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4612
Michigan
MI
Michigan
State
2018
Historic Preservation Credit Program
Historic Preservation
Public Act 39 of 2011 MCL Sections 206.266 and 208.1435
State of Michigan
Michigan Business Tax; Individual Income Tax
Tax Credit
If the historic resource is sold or disposed of less than five years after being placed in service, a percentage of the credit amount previously claimed shall be added back to the tax liability of the qualified taxpayer based on the number of years the resource had been in service.
$13,000,000
$0
$13,000,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4613
Michigan
MI
Michigan
State
2018
MEGA Employment Credit Program
Job Creation/Retention
Public Act 39 of 2011 MCL Sections 207.801 - 207.810 and 208.1431
State of Michigan
Michigan Business Tax
Tax Credit
As determined by MEGA, the taxpayer may have its credit reduced or terminated, or have a percentage of the credit amount previously claimed added back to the tax liability of the taxpayer
$611,800,000
$0
$611,800,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4614
Michigan
MI
Michigan
State
2018
Brownfield Redevelopment Tax Increment Financing (TIF) Program
Redevelopment/revitalization
MCL Sections 125.2651 - 125.2670
State of Michigan
State Education Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$5,100,000
$0
$5,100,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4615
Michigan
MI
Michigan
State
2018
Brownfield Redevelopment Credit Program
Redevelopment/revitalization
Public Acts 39 of 2011 Michigan Compiled Laws (MCL) Sections 125.2651 - 125.2670, 207.801 - 207.810, and 208.1437
State of Michigan
Michigan Business Tax (MBT)
Tax Credit
The disposal or transfer to another location of personal property used to calculate this credit will result in an addition to the tax liability of the qualified taxpayer that was originally awarded the credit in the year in which the disposal or transfer occurs. For multiphase projects, if all components are not completed by ten years after the date on which the preapproval letter was issued, the qualified taxpayer shall pay to the state treasurer, as a penalty, an amount equal to the sum of all credits claimed and assigned for all components of the project. No credits based on that multiphase project shall be claimed after that date by the qualified taxpayer or any assignee.
$55,900,000
$0
$55,900,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4616
Michigan
MI
Michigan
State
2018
MEGA Battery Credit Program
Technology (energy)
Public Act 39 of 2011 MCL Sections 207.801 - 207.810 and 208.1434
State of Michigan
Michigan Business Tax
Tax Credit
As determined by MEGA, the taxpayer may have its credit reduced or terminated, or have a percentage of the credit amount previously claimed added back to the tax liability of the taxpayer in the year that the taxpayer fails to comply with the agreement. MEGA battery manufacturing facility credit agreements include a repayment provision if the taxpayer fails to meet certain requirements of the agreement.
$10,600,000
$0
$10,600,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4617
Michigan
MI
Michigan
State
2018
MEGA Poly-Silicon Energy Cost Credit Program
Technology (semiconductor)
Public Act 39 of 2011 MCL Sections 207.801 - 207.810 and 208.1432
State of Michigan
Michigan Business Tax
Tax Credit
(no provisions for recapture)
$23,400,000
$0
$23,400,000
(none)
https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report
4618
Michigan
MI
Oakland County
County
2018
Industrial Facilities Exemption
Industrial development
Plant Rehabilitation and Industrial Development District Act PA 198 of 1974
Oakland County, Michigan
Real and Personal Property Tax
Reduction in millage rate
(not specified)
$480,914
$0
$480,914
(none)
https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx
4619
Michigan
MI
Oakland County
County
2018
Payment in lieu of Taxes Tax Abatement Program
Affordable Housing
(not specified)
Various local governments within Oakland County, Michigan
Property Tax Taxes
Payment In Lieu of Taxes (PILOT)
(not specified)
$335,655
$0
$335,655
(none)
https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx
4620
Michigan
MI
Oakland County
County
2018
Brownfield Redevelopment Agreements
Environmental protection
Brownfield Redevelopment Act, PA 381 of 1996
Various municipalities in Oakland County, Michigan
Property Tax
Tax Increment Financing (TIF)
(not specified)
$442,130
$0
$442,130
(none)
https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx
4621
Michigan
MI
Oakland County
County
2018
Property Property Tax Exemptions
General Economic Development
Act 328 of 1998, as amended by PA 20 of 1999
Various local governments within Oakland County, Michigan
Personal Property Tax
Tax Exemption
(not specified)
$965,173
$0
$965,173
(none)
https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx
4622
Michigan
MI
Plymouth-Canton Community School District
School District
2018
Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements
Construction/rehabilitation
PA 198 of 1974; not specified
Various cities and townships in Michigan
Property Tax
Tax Exemption; tax diversion
(not specified)
$950,000
$750,000
$200,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
https://www.pccsk12.com/home/showpublisheddocument/3532/635816375188930000
4623
Michigan
MI
Utica Community School District
School District
2018
Industrial Facilities Tax Exemption (IFT)
Construction/rehabilitation
PA 198 of 1974
Various cities and townships in Michigan
Property Tax
Tax Exemption
(not specified)
$1,160,000
$951,000
$209,000
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
https://www.uticak12.org/domain/73
4624
Michigan
MI
Wayne County
County
2018
New Personal Property Tax Abatements
Business attraction/retention/expansion
Public Act 328 of 1998. PA 328
Wayne County, Michigan
Property Tax Property Tax
Tax Exemption
(not specified)
$6,300,000
$0
$6,300,000
(none)
https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx
4625
Michigan
MI
Wayne County
County
2018
Industrial Facilities Tax Abatements
Construction/rehabilitation
Industrial Facilities Exemption, PA 198 of 1974
Wayne County, Michigan
Property Tax
Tax Exemption
(not specified)
$14,900,000
$0
$14,900,000
(none)
https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx
4626
Michigan
MI
Wayne County
County
2018
Brownfield Redevelopment Agreements
Environmental protection
PA 381 of 1996
Wayne County, Michigan
Property Tax
Reimbursement from tax increments
(not specified)
$10,200,000
$0
$10,200,000
(none)
https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx
4627
Minnesota
MN
Anoka County
County
2018
Pay-As-You-Go TIF
General Economic Development
Minnesota Statutes 469.174 to 469.1794
Various Cities and Authorities
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$1,178,550
$0
$1,178,550
Jurisdictions abating taxes noting in CAFR
https://www.anokacountymn.gov/2337/Annual-Comprehensive-Financial-Report-AC
5275
Minnesota
MN
Austin 492
School District
2018
Various Property Tax Abatements
Construction/rehabilitation
(not specified)
Independent School District #492 - Austin Public Schools
Property Tax
Reduction in assessed value
(not specified)
$64,748
$0
$64,748
(none)
5276
Minnesota
MN
Bloomington
Municipality
2018
TIF - Pay-As-You-Go - Port Authority
General Economic Development
Minnesota Statutes 469.174 to 469.1794 (Tax Increment Financing)
Property Tax
Tax Increment Financing (TIF)
(not specified)
$250,000
$0
$250,000
(none)
https://www.bloomingtonmn.gov/fin/financial-reports
5277
Minnesota
MN
Brooklyn Park
Municipality
2018
Various Property Tax Abatements - Business
General Economic Development
Minnesota Statutes §§ 469.1812 to 469.1815,
Property Tax
Tax Abatement
(not specified)
$226,756
$0
$226,756
(none)
https://www.brooklynpark.org/city-finances/budget-and-financial-reports/#annual-comprehensive-financial-report
5278
Minnesota
MN
Brooklyn Park
Municipality
2018
Various Property Tax Abatements - Business
General Economic Development
Minnesota Statutes §§ 469.1812 to 469.1815,
Property Tax
Tax Abatement
(not specified)
$307,075
$0
$307,075
(none)
https://www.brooklynpark.org/city-finances/budget-and-financial-reports/#annual-comprehensive-financial-report
5279
Minnesota
MN
Hennepin County
County
2018
Tax Increment Financing
General Economic Development (TIF)
Minnesota Statutes 469.174
Various Cities and Authorities
Property Tax
Tax Increment Financing (TIF)
(not specified)
$11,770,718
$0
$11,770,718
Abatements are passive, by agreements made by the following jurisidictions: Eden Prairie City, Hopkins City, Minneapolis City, Minnetonka City, Richfield City, St Louis Park City, Wayzata Housing & Redevelopment Authority, and "eleven other cities and authorities"
https://www.hennepin.us/your-government/budget-finance/financial-reports
5280
Minnesota
MN
Minneapolis
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
Minnesota Statutes § 469.174
City of Minneapolis
Property Tax - TIF
Tax Increment Financing (TIF)
(N/A - TIF)
$8,795,000
$0
$8,795,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5281
Minnesota
MN
Minnesota
State
2018
Angel Tax Credit Program
Capital investment
Minnesota Statutes 116J.8737
State of Minnesota
Income Tax
Tax Credit
If it is determined that a qualified business did not maintain at least 51 percent of its employees and payroll in Minnesota during the first five years following its most recent qualified investment, the business must repay the income Tax Credit provided to its investors based on a fixed percentage scale.
$11,358,000
$0
$11,358,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5282
Minnesota
MN
Minnesota
State
2018
Border City Enterprise Zones (EZ)
General Economic Development (EZ)
Minnesota Statutes 469.166-469.1735
State of Minnesota
Corporate Taxes
Tax Exemption; Tax Credit
Businesses which receive tax abatements that cease to operate within the border city must repay the tax abatement received during the prior two years; other recapture provisions may exist between the border city and the business.
$172,000
$0
$172,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5283
Minnesota
MN
Minnesota
State
2018
Border City Enterprise Zones (EZ)
General Economic Development (EZ)
Minnesota Statutes 469.166-469.1735
State of Minnesota
Income Taxes
Tax Exemption; Tax Credit
Businesses which receive tax abatements that cease to operate within the border city must repay the tax abatement received during the prior two years; other recapture provisions may exist between the border city and the business.
$136,000
$0
$136,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5284
Minnesota
MN
Minnesota
State
2018
Border City Enterprise Zones (EZ)
General Economic Development (EZ)
Minnesota Statutes 469.166-469.1735
State of Minnesota
Property Tax
Tax Exemption; Tax Credit
Businesses which receive tax abatements that cease to operate within the border city must repay the tax abatement received during the prior two years; other recapture provisions may exist between the border city and the business.
$103,000
$0
$103,000
(none)
https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp
5285
Minnesota
MN
Ramsey County
County
2018
Passive - Tax Increment Financing (TIF)
General Economic Development
MN Statutes Ch 469.174 to 469.1794 (Tax Increment Financing)
Various Jurisdictions, see CAFR
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$5,029,611
$0
$5,029,611
Jurisdictions abating taxes noting in CAFR
https://www.ramseycounty.us/your-government/budget-finance/past-financial-reports
5286
Minnesota
MN
Washington County
County
2018
Tax Increment Financing (TIF) Pay-As-You-Go
General Economic Development
Minnesota Statutes 469.174 to 469.1794
Cities within the county
Property Tax
Tax Increment Financing (TIF)
(not specified)
$477,800
$0
$477,800
(none)
https://www.co.washington.mn.us/395/Financial-Documents-and-Reports
5287
Minnesota
MN
Willmar 347
School District
2018
Various Property Tax Abatements
Business attraction/retention/expansion
Minnesota Statute 469.1813
Independent School District #347 - Willmar Public Schools
Property Tax
Tax Abatement
The District recaptures the amount of abated taxes by increasing the levy for the amount abated.
$50,191
$0
$50,191
(none)
5288
Minnesota
MN
Worthington 518
School District
2018
Nobles Home Initiative (NHI)
General Economic Development
Minnesota State Statute 469.1813 Subdivision 8
Independent School District No 518
Property Tax
Tax Abatement
(not specified)
$4,825
$0
$4,825
(none)
5289
Minnesota
MN
Worthington 518
School District
2018
Unnamed agreement
General Economic Development
Minnesota Statute 469.1813 Subd.2.b.2
Independent School District No 518
Property Tax
Tax Abatement
(not specified)
$1,742
$0
$1,742
(none)
5290
Mississippi
MS
City of Gulfport
Municipality
2018
Various Tax Abatement Agreements
General Economic Development
Section §57-75-5(f) of Miss. Code Ann. 1972
Gulfport
Property Tax; Free Port Warehouse Exemptions
Tax Abatement
(not specified)
$566,897
$0
$566,897
(none)
https://www.gulfport-ms.gov/gen_finance/comptroller/
5365
Mississippi
MS
City of Hattiesburg
Municipality
2018
Industrial expansion exemptions
General Economic Development
Section 27-31-101 and 27-31-105, Mississippi Code of 1972 Annotated
Hattiesburg
Property Tax; Free Port Warehouse Exemptions
Tax Abatement
Some
$1,433,138
$0
$1,433,138
(none)
https://www.hattiesburgms.com/financial-statements/
5366
Mississippi
MS
City of Hattiesburg
Municipality
2018
Historic district exemptions
General Economic Development
Section 27-31-101 and 27-31-105, Mississippi Code of 1972 Annotated
Hattiesburg
Property Tax; Free Port Warehouse Exemptions
Tax Abatement
Some
$73,412
$0
$73,412
(none)
https://www.hattiesburgms.com/financial-statements/
5367
Mississippi
MS
City of Southaven
Municipality
2018
Construction and Expansion of a Manufacturing and/or Storage Facility
General Economic Development
Section §57-75-5(f) of Miss. Code Ann. 1972
Southaven, Mississippi
(not specified)
(not specified)
(not specified)
$549,478
$0
$549,478
(none)
https://southaven.org/Archive.aspx?AMID=35&Type=&ADID=
5368
Mississippi
MS
DeSoto County
County
2018
Personal/Real Tax Exemptions
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
DeSoto County
Property Tax
Tax Abatement
(not specified)
$3,114,079
$0
$3,114,079
(none)
5369
Mississippi
MS
DeSoto County
County
2018
Fee in Lieu
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
DeSoto County
Property Tax
Tax Abatement
(not specified)
$1,266,686
$0
$1,266,686
(none)
5370
Mississippi
MS
DeSoto County
County
2018
Tax Increment Financing
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
DeSoto County
Property Tax
Tax Abatement
(not specified)
$12,358
$0
$12,358
(none)
5371
Mississippi
MS
Harrison County
County
2018
Various TIF Agreements
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$1,544,743
$0
$1,544,743
See CAFR for details
5372
Mississippi
MS
Harrison County
County
2018
Tax Incentives for Economic Development and Residential Improvement
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$855,854
$0
$855,854
(none)
5373
Mississippi
MS
Harrison County
County
2018
Free Port Warehouse
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$196,687
$0
$196,687
(none)
5374
Mississippi
MS
Harrison County
County
2018
Industrial Exemption – Real property
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$86,338
$0
$86,338
(none)
5375
Mississippi
MS
Harrison County
County
2018
Industrial Exemption – Personal property
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Harrison County
Property Tax
Tax Abatement
(not specified)
$57,039
$0
$57,039
(none)
5376
Mississippi
MS
Hinds County
County
2018
Construction and expansion of a manufacturing facility
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Hinds County
Property Tax
Tax Abatement
(not specified)
$107,159
$0
$107,159
(none)
https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp
5377
Mississippi
MS
Hinds County
County
2018
Operation Center/Headquarters/ Other Commercial Enterprises
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Hinds County
Property Tax
Tax Abatement
(not specified)
$78,552
$0
$78,552
(none)
https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp
5378
Mississippi
MS
Hinds County
County
2018
Construction and expansion of a manufacturing facility
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Hinds County
Property Tax
Tax Abatement
(not specified)
$13,697
$0
$13,697
(none)
https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp
5379
Mississippi
MS
Jackson County
County
2018
Various abatement agreements
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Jackson County
Property Tax
Tax Abatement
(not specified)
$20,502,995
$0
$20,502,995
(none)
https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp
5380
Mississippi
MS
Mississippi
State
2018
Aggregate Tax Credits, rebates, exemptions, and FILOTs
Various
multiple
State of Mississippi
multiple
Multiple
multiple
$17,495,000
$0
$17,495,000
(none)
5381
Mississippi
MS
Mississippi
State
2018
Fee in Lieu of Franchise Tax
Job Creation/Retention
Section 57-75-5 (f) of Mississippi Code Ann. (1972)
State of Mississippi
Franchise tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$9,450,000
$0
$9,450,000
(none)
5382
Mississippi
MS
Mississippi
State
2018
Total Sales and Use Tax Exemptions
Capital investment
Section 57-75-5 (f) of Mississippi Code Ann. (1972)
State of Mississippi
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$9,259,000
$0
$9,259,000
(none)
5383
Mississippi
MS
Rankin County
County
2018
Various abatement agreements
General Economic Development
Sections 27-31-101 and 27-31-105, Miss. Code (Ann.) 1972; Sections 27-31-104, Miss Code (Ann.) 1972
Rankin County
Property Tax
Tax Abatement
(not specified)
$1,128,695
$0
$1,128,695
(none)
5384
Missouri
MO
City of Columbia
Municipality
2018
IBM Lease
General Economic Development
(not specified)
Columbia, Missouri
Property Tax
(not specified)
(not specified)
$3,302
$2,591
$711
(none)
https://www.como.gov/finance/accounting/financial-reports/
5868
Missouri
MO
City of Columbia
Municipality
2018
Tax Increment Financing - PILOT
General Economic Development
(not specified)
Columbia, Missouri
Property Tax
(not specified)
(not specified)
$14,136
$0
$14,136
(none)
https://www.como.gov/finance/accounting/financial-reports/
5869
Missouri
MO
City of Columbia
Municipality
2018
Tax Increment Financing - EATS
General Economic Development
(not specified)
Columbia, Missouri
Sales Tax
(not specified)
(not specified)
$17,382
$0
$17,382
(none)
https://www.como.gov/finance/accounting/financial-reports/
5870
Missouri
MO
City of Columbia
Municipality
2018
Chapter 100 Bonds
General Economic Development
(not specified)
Boone County
Property Tax
(not specified)
(not specified)
$19,680
$9,840
$9,840
(none)
https://www.como.gov/finance/accounting/financial-reports/
5871
Missouri
MO
City of Independence
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
Missouri Statuate 99.800 thorugh 99.865
City of Independence
Real Estate Tax; Sales Tax
Tax Increment Financing (TIF)
(not specified)
$8,196,900
$0
$8,196,900
(none)
https://issuu.com/cityofindepmo/docs/2017-18_acfr?fr=xKAE9_zU1NQ
5872
Missouri
MO
City of Independence
Municipality
2018
Chapter 100
General Economic Development
Chapter 100 Missouri Statute
City of Independence
Real Estate Tax
Tax Abatement/PILOT
(not specified)
$95,180
$0
$95,180
See CAFR for company-specific details
https://issuu.com/cityofindepmo/docs/2017-18_acfr?fr=xKAE9_zU1NQ
5873
Missouri
MO
City of Independence
Municipality
2018
Various tax abatements
Property improvements
Chapter 353 Missouri Statute
City of Independence
Real Estate Tax
Tax Abatement
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$71,717
$0
$71,717
See CAFR for company-specific details
https://issuu.com/cityofindepmo/docs/2017-18_acfr?fr=xKAE9_zU1NQ
5874
Missouri
MO
City of Kansas City
Municipality
2018
City Council Initiatives
Business attraction/retention/expansion
(not specified)
Kansas City, Missouri
Profits, Witholdings, Use, Utility, Conventions and Tourism Tax, Sales Tax
Tax diversion
by agreement
$2,888,000
$0
$2,888,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5875
Missouri
MO
City of Kansas City
Municipality
2018
Sale/Leaseback - LCRA
Construction/rehabilitation
Sections 99.300 - 99.660 RSMo, et. seq.
Kansas City, Missouri
Property Tax
Tax Exemption
(not specified)
$219,000
$0
$219,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5876
Missouri
MO
City of Kansas City
Municipality
2018
Land Bank of Kansas City
Redevelopment/revitalization
Sections 141.210 - 141.210 and 141.980 - 141.1015 RSMo.
Kansas City, Missouri
Property Tax
(not specified)
(not specified)
$32,000
$0
$32,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5877
Missouri
MO
City of Kansas City
Municipality
2018
Urban Renewal Area
General Economic Development
Sections 99.300 - 99.660 RSMo, et. seq.
Kansas City, Missouri
Property Tax
Tax Abatement
(not specified)
$225,000
$0
$225,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5878
Missouri
MO
City of Kansas City
Municipality
2018
Super Tax Increment Financing (TIF)
General Economic Development
Sections 99.800 - 99.865 Revised Statutes of Missouri
Kansas City, Missouri
Profits, Witholdings, Use, Utility, Conventions and Tourism Tax, Sales Tax
Tax diversion
(not specified)
$23,016,000
$0
$23,016,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5879
Missouri
MO
City of Kansas City
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
Sections 99.800 - 99.865 Revised Statutes of Missouri
Kansas City, Missouri
Profits, Witholdings, Use, Utility, Sales Tax, Property Tax
Tax diversion
(not specified)
$67,948,000
$0
$67,948,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5880
Missouri
MO
City of Kansas City
Municipality
2018
Chapter 100
Industrial development
Sections 100.010 - 100.200 RSMo
Kansas City, Missouri
Property Tax; Sales Tax
Tax abatement; Tax Exemption
The recipient is required to pay back some or all of the benefits received.
$1,832,000
$0
$1,832,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5881
Missouri
MO
City of Kansas City
Municipality
2018
Enhanced Enterprise Zones
Job Creation/Retention
Sections 135.207 - 135.210 RSMo
Kansas City, Missouri
Property Tax
Tax Abatement
(not specified)
$349,000
$0
$349,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5882
Missouri
MO
City of Kansas City
Municipality
2018
Sales/Leaseback Port KC
Job Creation/Retention
Chapter 68 RSMo
Kansas City, Missouri
Property Tax
Tax Exemption
(not specified)
$394,000
$0
$394,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5883
Missouri
MO
City of Kansas City
Municipality
2018
Chapter 353
Property improvements
Chapter 353 RSMo
Kansas City, Missouri
Property Tax
Reduction in assessed value
The recipient is required to pay back some or all of the benefits received.
$1,882,000
$0
$1,882,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5884
Missouri
MO
City of Kansas City
Municipality
2018
Planned Industrial Expansion Auth (PIEA) of KC
Redevelopment/revitalization
100.300-100.620 RSMo
PIEA of KC, MO
Property Tax
(not specified)
(not specified)
$2,172,000
$0
$2,172,000
(none)
https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT
5885
Missouri
MO
City of Springfield
Municipality
2018
Tax Increment Financing
General Economic Development
Sections 99.800 through 99.865 Revsied Statutes of Missouri
Various governments
Sales and Use Tax
Tax diversion
(not specified)
$489,314
$0
$489,314
(none)
https://www.springfieldmo.gov/4961/Annual-Reports
5886
Missouri
MO
City of Springfield
Municipality
2018
Chapter 100 Industrial Development Bonds
Property improvements
Chapter 100 Revised Statutes of Missouri
Various governments
Real Property Tax; Personal Property Tax; Sales Tax
Tax Exemption
by agreement
$648,463
$0
$648,463
(none)
https://www.springfieldmo.gov/4961/Annual-Reports
5887
Missouri
MO
City of Springfield
Municipality
2018
Chapter 353
Redevelopment/revitalization
Sections 99.800 through 99.865 Revised Statutes of Missouri
Various governments
Real Property Tax
Tax Abatement
(not specified)
$208,752
$0
$208,752
(none)
https://www.springfieldmo.gov/4961/Annual-Reports
5888
Missouri
MO
City of St. Louis
Municipality
2018
Industrial Revenue Bond Transactions - Personal Property
General Economic Development
Statutory authority varies depending upon issuer of bonds; City of St. Louis, LCRA,City of St. Louis Port Authority or PIEA each have statutory authority.
City of St. Louis
Personal Property Tax; Merchants and Manufacturing Tax; Sales and Use Tax
Tax Exemption
By agreement, if any
$38,000
$0
$38,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5889
Missouri
MO
City of St. Louis
Municipality
2018
Industrial Revenue Bond Transactions - Real Property
General Economic Development
Statutory authority varies depending upon issuer of bonds; City of St. Louis, LCRA,City of St. Louis Port Authority or PIEA each have statutory authority.
City of St. Louis
Real Property Tax
Tax Exemption
By agreement, if any
$72,000
$0
$72,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5890
Missouri
MO
City of St. Louis
Municipality
2018
Enhanced Enterprise Zone Tax Incentives
General Economic Development (EZ)
Sections 135.950 to 135.973, RSMo; City Ordinance 67350 approved 12/11/06
City of St. Louis
Real Property Tax
Tax Exemption
By agreement, if any
$594,000
$0
$594,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5891
Missouri
MO
City of St. Louis
Municipality
2018
Chapter 100 - Planned Industrial Expansion Authority
Redevelopment/revitalization
Sections 353.010 – 353.190 RSMo; City Ordinance 54788 approved 12/11/1967
City of St. Louis
Real Property Tax
Reduction in assessed value
By agreement, if any
$12,000
$0
$12,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5892
Missouri
MO
City of St. Louis
Municipality
2018
Chapter 353 - Residential
Redevelopment/revitalization
Sections 353.010 – 353.190 RSMo
City of St. Louis
Real Property Tax
Payment In Lieu of Taxes (PILOT)
By agreement, if any
$220,000
$0
$220,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5893
Missouri
MO
City of St. Louis
Municipality
2018
Chapter 353 - Residential
Redevelopment/revitalization
Sections 353.010 – 353.190 RSMo
City of St. Louis
Real Property Tax
Reduction in assessed value
By agreement, if any
$530,000
$0
$530,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5894
Missouri
MO
City of St. Louis
Municipality
2018
Chapter 353 - Commercial
Redevelopment/revitalization
Sections 353.010 – 353.190 RSMo
City of St. Louis
Real Property Tax
Payment In Lieu of Taxes (PILOT)
By agreement, if any
$668,000
$0
$668,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5895
Missouri
MO
City of St. Louis
Municipality
2018
Industrial Revenue Bond Transactions - Earnings Tax Incentive Credits
Redevelopment/revitalization
Sections 70.210 to 70.320 RSMo.; Charter of the City of St. Louis
City of St. Louis
Earnings Tax
TIF/PILOT
By agreement, if any
$821,000
$0
$821,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5896
Missouri
MO
City of St. Louis
Municipality
2018
Chapter 353 - Commercial
Redevelopment/revitalization
Sections 353.010 – 353.190 RSMo
City of St. Louis
Real Property Tax
Reduction in assessed value
By agreement, if any
$934,000
$0
$934,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5897
Missouri
MO
City of St. Louis
Municipality
2018
Chapter 99 - Residential
Redevelopment/revitalization
Sections 99.700 to 99.715 RSMo or Sections 353.010 – 353.190 RSMo; City Ordinance 45977
City of St. Louis
Real Property Tax
Reduction in assessed value
By agreement, if any
$943,000
$0
$943,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5898
Missouri
MO
City of St. Louis
Municipality
2018
Chapter 99 - Commercial
Redevelopment/revitalization
Sections 99.700 to 99.715 RSMo or Sections 353.010 – 353.190; City Ordinance 45977 approved 2/18/52 RSMo; City Ordinance 45977 approved 2/18/52
City of St. Louis
Real Property Tax
Reduction in assessed value
By agreement, if any
$1,454,000
$0
$1,454,000
(none)
https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm
5899
Missouri
MO
Columbia Public School District
School District
2018
City of Columbia Agreements
General Economic Development
Rasmi Sections 99.805 to 99.875
City of Columbia
Property Tax
TIF/PILOT
(not specified)
$238,651
$0
$238,651
Agreement with Regency Hotel.
5900
Missouri
MO
Columbia Public School District
School District
2018
Industrial Development Bonds - Boone County
General Economic Development
Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200
Boone County
Property Tax
TIF/PILOT
If commitments are not met; penalty payments are made by the recipient to the County.
$1,273,428
$391,031
$882,397
Agreement with EAG Laboratories.
5901
Missouri
MO
Greene County
County
2018
Chap 100/Chap 353/TIF
General Economic Development
Sections 100.010â€100.200, RSMo
Multiple Cities, See CAFR
Property Tax, Sales Tax
(not specified)
(not specified)
$395,597
$32,929
$362,668
(none)
5902
Missouri
MO
Jackson County
County
2018
Multi-Abatement
General Economic Development
Multiple
Various cities in Jackson County, Missouri
Multiple
Tax Abatement
(not specified)
$558,820
$0
$558,820
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
5903
Missouri
MO
Jackson County
County
2018
Enhanced Enterprise Zone (EZ)
General Economic Development (EZ)
Chapter 135, RSMO
Various cities in Jackson County, Missouri
Property Tax
Tax Abatement
(not specified)
$68,288
$0
$68,288
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
5904
Missouri
MO
Jackson County
County
2018
Tax Increment Financing (PILOTS)
General Economic Development (TIF)
Chapter 99, RSMO
Various cities in Jackson County, Missouri
Real Property Tax
Tax diversion
(not specified)
$4,143,919
$0
$4,143,919
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
5905
Missouri
MO
Jackson County
County
2018
Tax Increment Financing (EATS)
General Economic Development (TIF)
Chapter 99, RSMO
Various cities in Jackson County, Missouri
Economic Activity Taxes
Tax diversion
(not specified)
$5,236,321
$0
$5,236,321
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
5906
Missouri
MO
Jackson County
County
2018
Chapter 100
Industrial development
Chapter 100, RSMO
Various cities in Jackson County, Missouri
Real and Personal Property Tax; Sales Tax
Tax abatement (industrial revenue bonds); Tax Exemption
(not specified)
$848,209
$0
$848,209
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
5907
Missouri
MO
Jackson County
County
2018
Chapter 99
Redevelopment/revitalization
Chapter 99, RSMO
Various cities in Jackson County, Missouri
Real Property Tax
Tax abatement (PILOT)
(not specified)
$225,123
$0
$225,123
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
5908
Missouri
MO
Jackson County
County
2018
Chapter 353
Redevelopment/revitalization
Chapter 353, RSMO
Various cities in Jackson County, Missouri
Property Tax
Tax abatement (PILOT)
(not specified)
$1,368,641
$0
$1,368,641
(none)
https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports
5909
Missouri
MO
Kansas City Public Library
Special district
2018
Chapter 100 Bonds
General Economic Development
(not specified)
Various governments
Property Tax
(not specified)
(not specified)
$5,386
$0
$5,386
(none)
5910
Missouri
MO
Kansas City Public Library
Special district
2018
EEZ
General Economic Development
(not specified)
Various governments
Property Tax
(not specified)
(not specified)
$36,583
$0
$36,583
(none)
5911
Missouri
MO
Kansas City Public Library
Special district
2018
LCRA
General Economic Development
(not specified)
Various governments
Property Tax
(not specified)
(not specified)
$87,867
$0
$87,867
(none)
5912
Missouri
MO
Kansas City Public Library
Special district
2018
Chapter 353 and PIEA Abatement
General Economic Development
(not specified)
Various governments
Property Tax
(not specified)
(not specified)
$1,041,943
$0
$1,041,943
(none)
5913
Missouri
MO
Kansas City Public Library
Special district
2018
Tax Increment Financing
General Economic Development
(not specified)
Various governments
Property Tax
(not specified)
(not specified)
$1,313,040
$0
$1,313,040
(none)
5914
Missouri
MO
Kansas City School District
School District
2018
Planned Industrial Expansion Auth (PIEA) of KC
General Economic Development
(not specified)
Kansas City, MO
Property Tax
(not specified)
(not specified)
$4,781,000
$0
$4,781,000
(none)
5915
Missouri
MO
Kansas City School District
School District
2018
Various tax abatements
General Economic Development
(not specified)
Kansas City, MO
Property Tax
(not specified)
(not specified)
$21,987,000
$0
$21,987,000
(none)
5916
Missouri
MO
Missouri
State
2018
Missouri Low Income Housing Tax Credit
Affordable Housing
Revised Statutes of Missouri Sections 135.350-135.363
State of Missouri
Income Tax; Corporate Franchise Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax; Express Company Tax
Tax Credit
Property owners found to be out of compliance are subject to recapture through the provisions of Section 135.355, RSMo and IRS §42.
$169,139,000
$0
$169,139,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5917
Missouri
MO
Missouri
State
2018
Chapter 100 Personal Property Tax Exemption
Business attraction/retention/expansion
Revised Statutes of Missouri Section 144.054 (2)
State of Missouri
State Sales tax; Local Sales Tax
Tax Exemption
(no provisions for recapture)
$268,000
$0
$268,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5918
Missouri
MO
Missouri
State
2018
Rebuilding Communities Tax Credit
Community development
Revised Statutes of Missouri Section 135.535
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$359,000
$0
$359,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5919
Missouri
MO
Missouri
State
2018
Neighborhood Preservation Tax Credit
Construction/rehabilitation
Revised Statutes of Missouri Sections 135.475-135.487
State of Missouri
Income Tax; Corporate Franchise Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
If the Director determines that the residence was not in good faith intended for longterm owner occupancy, then the Director may revoke any Tax Credits issued and seek recovery of those credits pursuant to Section 620.017, RSMo.
$3,293,000
$0
$3,293,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5920
Missouri
MO
Missouri
State
2018
Enhanced Enterprise Zone
General Economic Development (EZ)
Sections 135.950-135.973, RSMo
State of Missouri
Income Tax
Tax Credit
(no provisions for recapture)
$5,569,000
$0
$5,569,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5921
Missouri
MO
Missouri
State
2018
Historic Preservation Tax Credit
Historic Preservation
Revised Statutes of Missouri Sections 253.545-253.561
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$56,483,000
$0
$56,483,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5922
Missouri
MO
Missouri
State
2018
Business Use Incentives for Large-Scale Development
Infrastructural development
Revised Statutes of Missouri Sections 100.700-100.850
State of Missouri
Income Tax; bank; insurance premium; other financial institutions
Tax Credit
Tax Credits are subject to recapture if company does not invest enough or eliminate new jobs. If subject to recapture, the company shall, within 30 days following written demand from the Board, reimburse the Board in full for the face amount of the Tax Credits received from the date of execution of the program agreement to the date of such demand.
$9,818,000
$0
$9,818,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5923
Missouri
MO
Missouri
State
2018
Development Tax Credit
Job Creation/Retention
Revised Statutes of Missouri Sections 32.100-32.125
State of Missouri
Income Tax; Corporate Franchise Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax; Express Company Tax
Tax Credit
DED may recapture Tax Credits up to the amount issued if the non-profit fails to complete the project or comply with the agreement. The non-profits only and not the donors are subject to the recapture.
$542,000
$0
$542,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5924
Missouri
MO
Missouri
State
2018
Missouri Works - Job Retention Training
Job Creation/Retention
Sections 620.800-620.809, RSMo.
State of Missouri
Withholding Tax
Retention of withholding tax
Recapture provisions apply in accordance with Section 620.017, RSMo in which the recipient shall repay training funds under these programs if the jobs included in the project are moved out of Missouri or are eliminated within five years of the date the project is approved by DED. The Director of the Division of Workforce Development within DED shall have the authority and discretion to exempt the recipient in whole or in part of such repayment.
$3,521,000
$0
$3,521,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5925
Missouri
MO
Missouri
State
2018
Business Facility Tax Credit
Job Creation/Retention
Revised Statutes of Missouri Sections 135.100-135.150 and Section 135.258
State of Missouri
Income Tax; Insurance Premium; Insurance Company Retaliatory Tax
Tax Credit
(no provisions for recapture)
$6,330,000
$0
$6,330,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5926
Missouri
MO
Missouri
State
2018
Missouri Works - Business Incentives
Job Creation/Retention
Revised Statutes of Missouri Sections 620.2000-620.2020
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit; retention of withholding tax
Taxes may be recaptured due to misrepresentation, out-of-state relocation, or failure to file an annual report.
$56,399,000
$0
$56,399,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5927
Missouri
MO
Missouri
State
2018
Missouri Quality Jobs
Job Creation/Retention
Revised Statutes of Missouri Sections 620.1875-620.1890
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$68,229,000
$0
$68,229,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5928
Missouri
MO
Missouri
State
2018
Missouri Manufacturing Jobs Act
Manufacturing development
Revised Statutes of Missouri Section 620.1910
State of Missouri
Withholding Tax
Retention of withholding tax
(no provisions for recapture)
$15,638,000
$0
$15,638,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5929
Missouri
MO
Missouri
State
2018
Distressed Areas Land Assemblage
Redevelopment/revitalization
Revised Statutes of Missouri Section 99.1205
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$68,000
$0
$68,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5930
Missouri
MO
Missouri
State
2018
Brownfield Remediation
Redevelopment/revitalization
Revised Statutes of Missouri Sections 447.700-447.718
State of Missouri
Income Tax; Corporate Franchise Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
The Tax Credits may be subject to recapture in the event the owner sells the abandoned or underutilized property within a 5 year period after the receipt of remediation Tax Credits, grants, loans or loan guarantee.
$3,160,000
$0
$3,160,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5931
Missouri
MO
Missouri
State
2018
Amateur Sports Ticket Sales Tax Credit
Sports and other mega events
Revised Statutes of Missouri Section 67.3000
State of Missouri
Income Tax; Bank Tax; Insurance Premium Tax; Financial Institutions Tax
Tax Credit
(no provisions for recapture)
$1,276,000
$0
$1,276,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5932
Missouri
MO
Missouri
State
2018
Missouri Works - New Jobs Training
Workforce development
Revised Statutes of Missouri Sections 620.800-620.809
State of Missouri
Withholding Tax
Retention of withholding tax
Recapture provisions apply in accordance with Section 620.017, RSMo in which the recipient shall repay training funds under these programs if the jobs included in the project are moved out of Missouri or are eliminated within five years of the date the project is approved by DED. The Director of the Division of Workforce Development within DED shall have the authority and discretion to exempt the recipient in whole or in part of such repayment.
$5,600,000
$0
$5,600,000
(none)
https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports
5933
Missouri
MO
North Kansas City School District 74
School District
2018
North Kansas City Tax Abatements
General Economic Development
RSMo. Sections 99.800 to 99.865; RSMo. Sections 100.010 to 100.200; RSMo. Chapter 353
City of North Kansas City
Property Tax
Tax Exemption; Tax Diversion; not specified
Failing to meet these standards may result in the company repaying a portion of the abated taxes.; Recapture of abated taxes may occur if the recipient does not fulfill their commitments under the redevelopment plan agreements.
$8,023,000
$0
$8,023,000
(none)
https://www.nkcschools.org/Page/4525
5934
Missouri
MO
Rockwood R-VI School District
School District
2018
Various Property Tax Abatement Programs
General Economic Development
(not specified)
St. Louis County
Property Tax
(not specified)
(not specified)
$76,896
$0
$76,896
CAFR deemed immaterial.
https://www.rsdmo.org/site/handlers/filedownload.ashx?moduleinstanceid=4398&dataid=38383&FileName=2020%20Comprehensive%20Annual%20Financial%20Report.pdf
5935
Missouri
MO
Springfield R-XII School District
School District
2018
Various Property Tax Abatement Programs
General Economic Development
(not specified)
Greene County MO
Property Tax
(not specified)
(not specified)
$998,171
$418,969
$579,202
(none)
https://www.sps.org/Page/4706
5936
Missouri
MO
St Louis Public School District Transitional District
School District
2018
Various Tax Abatment Programs
General Economic Development
Various, see CAFR
St Louis MO
Property Tax
(not specified)
(not specified)
$19,299,365
$0
$19,299,365
See CAFR for program specifics
https://www.slps.org/domain/10
5937
Missouri
MO
St. Charles County
County
2018
Dispatch and Alarm Abatements
(not specified)
(not specified)
Various Cities
Property Tax
(not specified)
(not specified)
$54,156
$0
$54,156
(none)
https://www.sccmo.org/Archive.aspx?AMID=57
5938
Missouri
MO
St. Charles County
County
2018
Road and Bridge Abatements
(not specified)
(not specified)
Various Cities
Property Tax
(not specified)
(not specified)
$241,133
$0
$241,133
(none)
https://www.sccmo.org/Archive.aspx?AMID=57
5939
Missouri
MO
St. Louis County
County
2018
Industrial Development Bonds
Job Creation/Retention
Chapter 100 Bonds: Article VI, Section 27(b) of the Missouri Constitution and Sections 100.010 to 100.200 of the Revised Statutes of Missouri
St. Louis County, Missouri
Property Tax
Tax abatement (industrial revenue bonds)
(not specified)
$719,528
$0
$719,528
(none)
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
5940
Missouri
MO
St. Louis County
County
2018
Urban Redevelopment Corporations
Redevelopment/revitalization
Chapter 353 of the Revised Statutes of Missouri
St. Louis County, Missouri
Property Tax
Tax Abatement
(not specified)
$18,217
$0
$18,217
(none)
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
5941
Missouri
MO
St. Louis County
County
2018
Enhanced Enterprise Zone
General Economic Development (EZ)
Section 135.950 to 135.973 of the Revised Statutes of Missour
Other localities within St. Louis County, Missouri
Real Property Tax
Tax Exemption
(not specified)
$111,802
$0
$111,802
See CAFR for jurisdiction-specific details
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
5942
Missouri
MO
St. Louis County
County
2018
Industrial Development Bonds
Job Creation/Retention
Chapter 100 Bonds: Article VI, Section 27(b) of the Missouri Constitution and Sections 100.010 to 100.200 of the Revised Statutes of Missouri
Other localities within St. Louis County, Missouri
Property Tax
Tax abatement (industrial revenue bonds)
(not specified)
$204,493
$0
$204,493
See CAFR for jurisdiction-specific details
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
5943
Missouri
MO
St. Louis County
County
2018
Land Clearance Redevelopemnt Authority
Redevelopment/revitalization
Section 99.300 to 99.660 of the Revised Statutes of Missouri
Other localities within St. Louis County, Missouri
Real Property Tax
Assessment value freeze
(not specified)
$28,381
$0
$28,381
See CAFR for jurisdiction-specific details
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
5944
Missouri
MO
St. Louis County
County
2018
Urban Redevelopment Corporations
Redevelopment/revitalization
Chapter 353 of the Revised Statutes of Missouri
Other localities within St. Louis County, Missouri
Property Tax
Tax Abatement
(not specified)
$650,439
$0
$650,439
See CAFR for jurisdiction-specific details
https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/
5945
Montana
MT
Bozeman School District
School District
2018
New or Expanding Industry
General Economic Development
MCA 15-24-14
Gallatin County, Montana
Real and Personal Property Tax
Tax Credit
If Property Tax were abated, but the taxpayer did not meet the eligibility requirements, the recapture amount is equal to the amount of taxes avoided, plus interest and penalties for nonpayment of Property Tax.
$2,718
$0
$2,718
(none)
https://www.bsd7.org/
6462
Montana
MT
Butte Silver Bow City and County
City/County
2018
Remodeling, Reconstruction or Expansion of Buildings and Structures
Construction/rehabilitation
Council Resolution 16-35, under section 15-24-1502 of the Montana Code Annotated
Butte Silver Bow City and County
Property Tax
Tax Abatement
Must pay penalty plus interest
$16,534
$0
$16,534
(none)
https://www.co.silverbow.mt.us/2032/Annual-Comprehensive-Financial-Report
6463
Montana
MT
Columbia Falls
School District
2018
Agreement with OKO Properties, LLC/Western Building Center
Manufacturing development
(not specified)
State of Montana
(not specified)
Tax Abatement
(not specified)
$25,944
$0
$25,944
(none)
6464
Montana
MT
Columbia Falls
School District
2018
Agreement with FH Stoltze Land and Lumber Company
Manufacturing development
(not specified)
State of Montana
(not specified)
Tax Abatement
(not specified)
$121,194
$0
$121,194
(none)
6465
Montana
MT
Flathead County
County
2018
New & Expanding Business
General Economic Development
Montana Code Annotated, Title 15, Chapter 24, Part 1
Property Tax
Tax Abatement
Tax Abatement
$103,668
$0
$103,668
(none)
https://flathead.mt.gov/department-directory/finance#
6466
Montana
MT
Gallatin County
County
2018
New & Expanding Business
General Economic Development
Montana Code Annotated, Title 15, Chapter 24, Part 14,
Gallatin County
Property Tax
Tax Abatement
Tax Abatement
$75,633
$0
$75,633
(none)
https://gallatincomt.virtualtownhall.net/finance-department/pages/annual-audit-reports
6467
Montana
MT
Gallatin County
County
2018
Historic Properties
Historic Preservation
Montana Code Annotated, Title 15, Chapter 24, Part 16
Gallatin County
Property Tax
Tax Abatement
Tax Abatement
$481
$0
$481
(none)
https://gallatincomt.virtualtownhall.net/finance-department/pages/annual-audit-reports
6468
Montana
MT
Helena School District
School District
2018
Various Tax Abatements
Business attraction/retention/expansion
Montana Code Annotated, Title 15, Chapter 24, Part 14
Lewis and Clark County, Montana
Property Tax
Tax Abatement
Property Tax abated by this section are subject to recapture if the ownership does not add at least $50,000 worth of qualifying improvements or modernized processes within the first two years in which these benefits are provided.
$69,155
$0
$69,155
See CACFR for company specific amounts, about half the abatemetns are for Boeing.
https://helenaschools.org/departments/business-finance/
6469
Montana
MT
Montana
State
2018
Montana Board of Investments Commercial Loan Program
Infrastructural development
(not specified)
State of Montana
Corporate Income Tax; Individual Income Tax
Loan; Tax Credit
If the basic sector business does not create the required jobs within the four-year period, then the basic sector business must pay down the loan balance of the local government entity until the loan balance matches the eligible amount per the jobs created.
$1,396,000
$0
$1,396,000
(none)
https://sfsd.mt.gov/SAB/acfr/index
6470
Montana
MT
Yellowstone County
County
2018
Various County Tax Abatement Agreements
General Economic Development
Title 15, chapter 10, 20-9-331, 20- Title 15, chapter 10, 20-9-331, 20-9-333, or 20-9-360 MCA
Yellowstone County
Property Tax
Tax Abatement
Yes
$98,811
$0
$98,811
CAFR reports losses to cities and school districts due to the county's agreements
https://www.yellowstonecountymt.gov/finance/CompRpt/compreport22/index.asp
6471
Nebraska
NE
Alliance Public Schools
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Alliance, Nebraska
Property Tax
Tax Rebate
(not specified)
$310,950
$0
$310,950
(none)
6537
Nebraska
NE
Chadron School District 2
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Chadron, Nebraska
Property Tax
Tax Rebate
(not specified)
$49,327
$0
$49,327
(none)
6538
Nebraska
NE
City of Bellevue
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Bellevue, Nebraska
Property Tax
Tax Increment Financing (TIF)
(not specified)
$91,000
$0
$91,000
(none)
https://www.bellevue.net/departments/finance/documents-forms-reports
6539
Nebraska
NE
City of Grand Island
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Grand Island, Nebraska
(not specified)
(not specified)
(not specified)
$1,637,000
$0
$1,637,000
(none)
https://www.grand-island.com/departments/finance/monthly-financial-statements/city-financial-statements
6540
Nebraska
NE
City of Kearney
Municipality
2018
Community Development Act
General Economic Development
(not specified)
Kearney, Nebraska
(not specified)
(not specified)
(not specified)
$69,187
$0
$69,187
(none)
6541
Nebraska
NE
City of Kearney
Municipality
2018
Nebraska Advantage Act and the Employment and Investment Growth Act
General Economic Development
(not specified)
Boone County, Nebraska
(not specified)
(not specified)
(not specified)
$62,218
$0
$62,218
(none)
6542
Nebraska
NE
City of Lincoln
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
Neb.Rev.Stat. SS 18-2101 through 18-2150
Lincoln, Nebraska
Property Tax - TIF
(not specified)
(N/A - TIF)
$1,541,782
$0
$1,541,782
(none)
6543
Nebraska
NE
City of Lincoln
Municipality
2018
Employment and Investment Growth Act; Nebraska Advantage Act
Job Creation/Retention
Neb.Rev.Stat. SS 77-4101 et. seq
Lincoln, Nebraska
Sales Tax
(not specified)
no benefits for that year and 1/7 of the benefits are recaptured for each year of failure
$1,165,633
$0
$1,165,633
(none)
6544
Nebraska
NE
City of Omaha
Municipality
2018
Tax Increment Financing (TIF) Program
General Economic Development (TIF)
Nebraska Statute Article 21, Section 18-2101 - 2144
City of Omaha
Property Tax
Tax Rebate
(N/A - TIF)
$5,953,000
$0
$5,953,000
(none)
https://finance.cityofomaha.org/
6545
Nebraska
NE
City of Omaha
Municipality
2018
Employment and Investment Growth Act
Job Creation/Retention
State Legislative Bills 775 and 312
City of Omaha
Sales Tax
Tax Credit; tax refund
(not specified)
$9,441,000
$0
$9,441,000
(none)
https://finance.cityofomaha.org/
6546
Nebraska
NE
Cozad Community Schools 11
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Cozad, Nebraska
Property Tax
Tax Rebate
(not specified)
$10,395
$0
$10,395
(none)
6547
Nebraska
NE
Dodge County School District 001
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Fremont, Nebraska
Property Tax
Tax Rebate
(not specified)
$145,927
$0
$145,927
(none)
6548
Nebraska
NE
Douglas County
County
2018
Tax Increment Financing (TIF)
Blight
State Statute §18-2101 through §18-2150
Unspecified
Property Tax
Tax Increment Financing (TIF)
(not specified)
$4,670,600
$0
$4,670,600
(none)
https://www.douglascountyclerk.org/finance-division/county-financial-reports
6549
Nebraska
NE
Douglas County School District 54 Ralston Public Schools
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Ralston, Nebraska
Property Tax
Tax Rebate
(not specified)
$644,435
$0
$644,435
(none)
6550
Nebraska
NE
Educational Service Unit 10
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Kearney, Nebraska
Property Tax
Tax Rebate
(not specified)
$6,237
$0
$6,237
(none)
6551
Nebraska
NE
Educational Service Unit 3
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
Various cities, Nebraska
Property Tax
Tax Rebate
(not specified)
$56,078
$0
$56,078
(none)
6552
Nebraska
NE
Educational Service Unit 7
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
Various cities and villages, Nebraska
Property Tax
Tax Rebate
(not specified)
$1,239,879
$0
$1,239,879
Provided breakdown by development projects and recipients
6553
Nebraska
NE
Gering Public Schools 16
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Gering, Nebraska
Property Tax
Tax Rebate
(not specified)
$187,122
$0
$187,122
(none)
6554
Nebraska
NE
Hall County School District 2 Grand Island Public Schools
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Grand Island, Nebraska
Property Tax
Tax Rebate
(not specified)
$994,317
$0
$994,317
(none)
6555
Nebraska
NE
Hastings Public Schools
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Hastings, Nebraska
Property Tax
Tax Rebate
(not specified)
$210,418
$0
$210,418
(none)
6556
Nebraska
NE
Holdrege Public Schools
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Holdrege, Nebraska
Property Tax
Tax Rebate
(not specified)
$157,871
$0
$157,871
(none)
6557
Nebraska
NE
Kearney School District 07
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Kearney, Nebraska
Property Tax
Tax Rebate
(not specified)
$609,485
$0
$609,485
(none)
6558
Nebraska
NE
Lancaster County
County
2018
Various Tax Abatement Programs
General Economic Development
(not specified)
Various, see CAFR
Property Tax
Tax Abatement
(not specified)
$1,301,931
$0
$1,301,931
(none)
https://www.lancaster.ne.gov/Archive.aspx?AMID=44
6559
Nebraska
NE
Lexington School District 1
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Lexington, Nebraska
Property Tax
Tax Rebate
(not specified)
$414,649
$0
$414,649
(none)
6560
Nebraska
NE
Mccook School District 17
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Mccook, Nebraska
Property Tax
Tax Rebate
(not specified)
$57,461
$0
$57,461
(none)
6561
Nebraska
NE
Nebraska
State
2018
Beginner Farmer Tax Credit Act
Agricultural development
Nebraska Revised Statutes 77-5201 throuhg 77-5215
State of Nebraska
Income Tax; Property Tax
Tax Credit; Tax Exemption
This credit is subject to recapture if the three-year lease agreement is terminated with fault on the part of the owner of the agricultural assets
$1,503,000
$0
$1,503,000
Property Tax abatements only affect county revenues
https://das.nebraska.gov/accounting/fin-report.html
6562
Nebraska
NE
Nebraska
State
2018
Nebraska Advantage Rural Development Act
Business attraction/retention/expansion
Nebraska Revised Statutes 77-27,187 through 77-27,196.01
State of Nebraska
Income Tax; Sales and Use Tax; withholding
Tax Credit; tax refund
Failure to meet the requirements results in recapturing of all benefits
$1,021,000
$0
$1,021,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6563
Nebraska
NE
Nebraska
State
2018
Community Development Assistance Act
Community development
Neb. Rev. Stat. §§ 13-201 through 13-208
State of Nebraska
Income Tax; Premium Tax; Franchise Tax
Tax Credit
(no provisions for recapture)
$263,000
$0
$263,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6564
Nebraska
NE
Nebraska
State
2018
New Market Job Growth Investment Tax Credit
Community development
Nebraska Revised Statutes 77-1101 through 77-1119
State of Nebraska
Income Tax; Insurance Premium Tax; Franchise Tax
Tax Credit
Credits may be recaptured if 1) any amount of the federal qualified equity investment credit is recaptured; 2) the Community Development Entity (CDE) redeems or repays some or all of the principle of the investment prior to the last credit allowance date; 3) the CDE fails to invest and satisfy the requirements of the program and maintain its investment in a qualified low-income community investment in Nebraska until the lsat credit allowance date.
$13,787,000
$0
$13,787,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6565
Nebraska
NE
Nebraska
State
2018
Nebraska Advantage
General Economic Development
Nebraska Revised Statutes 77-5901 through 77-5908
State of Nebraska
Income Tax
Tax Credit; tax refund
(no provisions for recapture)
$154,192,000
$0
$154,192,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6566
Nebraska
NE
Nebraska
State
2018
Nebraska Job Creation and Mainstreet Revitalization Act
Historic Preservation
Nebraska Revised Statutes 77-2901 through 77-2912
State of Nebraska
Income Tax; Insurance Premium Tax; Franchise Tax
Tax Credit
If at any time during the five years after the improvement to the property is placed in service, the NSHS determines that the property is the subject of work not in substantial conformance with the approved application or the documents from which the Tax Credit was calculated, the Tax Credits may be recaptured from the property owner.
$3,630,000
$0
$3,630,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6567
Nebraska
NE
Nebraska
State
2018
Employment and Investment Growth
Job Creation/Retention
Nebraska Revised Statutes 77-4101 through 77-4113
State of Nebraska
Income Tax; Sales and Use Tax
Tax Credit; tax refund; Tax Exemption
Under recapture, for each year the levels are not maintanied, the taxpayer cannot earn new Tax Credits or claim direct refunds of sales and use tax for investments made during the year.
$69,012,000
$0
$69,012,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6568
Nebraska
NE
Nebraska
State
2018
Nebraska Advantage Microenterprise Tax Credit Act
Small business development
Nebraska Revised Statutes 77-5901 through 77-5908
State of Nebraska
Income Tax
Tax Credit; tax refund
(no provisions for recapture)
$734,000
$0
$734,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6569
Nebraska
NE
Nebraska
State
2018
Angel Investment Tax Credit
Technology (various)
Nebraska Revised Statutes 77-6301 through 77-6310
State of Nebraska
Income Tax
Tax Credit
These credits are subject to recapture if the investment is not held in the small business for at least three years
$5,253,000
$0
$5,253,000
(none)
https://das.nebraska.gov/accounting/fin-report.html
6570
Nebraska
NE
Ogallala Public Schools
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Ogallala, Nebraska
Property Tax
Tax Rebate
(not specified)
$297,773
$0
$297,773
(none)
6571
Nebraska
NE
Omaha Public Schools
School District
2018
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Bellevue
Property Tax
Tax Diversion
(not specified)
$85
$0
$85
(none)
6572
Nebraska
NE
Omaha Public Schools
School District
2018
Tax Increment Financing (TIF)
General Economic Development
(not specified)
City of Omaha
Property Tax
Tax Diversion
(not specified)
$16,925
$0
$16,925
(none)
6573
Nebraska
NE
Schuyler Community Schools 123
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Schuyler, Nebraska
Property Tax
Tax Rebate
(not specified)
$23,637
$0
$23,637
(none)
6574
Nebraska
NE
Scottsbluff Public Schools
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Scottsbluff, Nebraska
Property Tax
Tax Rebate
(not specified)
$250,003
$0
$250,003
(none)
6575
Nebraska
NE
South Sioux City Community Schools District 11
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of South Sioux City, Nebraska
Property Tax
Tax Rebate
(not specified)
$452,047
$0
$452,047
(none)
6576
Nebraska
NE
Wahoo School District 39
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Wahoo, Nebraska
Property Tax
Tax Rebate
(not specified)
$104,578
$0
$104,578
(none)
6577
Nebraska
NE
Waverly Public Schools 55-0145
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of Eagle and City of Waverly, Nebraska
Property Tax
Tax Rebate
(not specified)
$264,149
$0
$264,149
Provided breakdown by recipients
6578
Nebraska
NE
West Point School District 1
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
City of West Point, Nebraska
Property Tax
Tax Rebate
(not specified)
$67,412
$0
$67,412
(none)
6579
Nevada
NV
Austin
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$4,444
$0
$4,444
(none)
6941
Nevada
NV
Battle Mountain
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$65,985
$0
$65,985
(none)
6942
Nevada
NV
Boulder City
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$35,503
$0
$35,503
(none)
6943
Nevada
NV
Boulder City
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$23,788
$0
$23,788
(none)
6944
Nevada
NV
Boulder City
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$4,333
$0
$4,333
(none)
6945
Nevada
NV
Boulder City
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$2,808
$0
$2,808
(none)
6946
Nevada
NV
Boulder Library District
Special district
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$2,109
$0
$2,109
(none)
6947
Nevada
NV
Boulder Library District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$1,413
$0
$1,413
(none)
6948
Nevada
NV
Boulder Library District
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$257
$0
$257
(none)
6949
Nevada
NV
Boulder Library District
Special district
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$167
$0
$167
(none)
6950
Nevada
NV
Carson City
County
2018
Various Tax Abatements
General Economic Development
Nevada Revised Statutes (NRS) Chapter 279
Sales Tax
Tax rebate
(not specified)
$317,034
$0
$317,034
See CAFR doe company specific details
https://www.carson.org/government/budget-financial-information
6951
Nevada
NV
Carson-Truckee Water Conservancy
Special district
2018
Tesla
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$7,121
$0
$7,121
(none)
6952
Nevada
NV
Carson-Truckee Water Conservancy
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$3,439
$0
$3,439
(none)
6953
Nevada
NV
Carson-Truckee Water Conservancy
Special district
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$2,389
$0
$2,389
(none)
6954
Nevada
NV
Carson-Truckee Water Conservancy
Special district
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$1,007
$0
$1,007
(none)
6955
Nevada
NV
Carson-Truckee Water Conservancy
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$542
$0
$542
(none)
6956
Nevada
NV
Carson-Truckee Water Conservancy
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$469
$0
$469
(none)
6957
Nevada
NV
Carson-Truckee Water Conservancy
Special district
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$172
$0
$172
(none)
6958
Nevada
NV
Carson-Truckee Water Conservancy
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$22
$0
$22
(none)
6959
Nevada
NV
Carson-Truckee Water Conservancy
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$5
$0
$5
(none)
6960
Nevada
NV
Carson-Truckee Water Conservancy
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$3
$0
$3
(none)
6961
Nevada
NV
Cave Rock General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$406
$0
$406
(none)
6962
Nevada
NV
Central Lyon Fire Protection
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$280
$0
$280
(none)
6963
Nevada
NV
Churchill County
County
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$318,794
$0
$318,794
(none)
6964
Nevada
NV
Churchill County
County
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Local Option Taxes
(not specified)
(not specified)
$142,103
$0
$142,103
(none)
6965
Nevada
NV
Churchill County School District
School District
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$378,941
$0
$378,941
(none)
6966
Nevada
NV
Churchill Mosquito District
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$15,994
$0
$15,994
(none)
6967
Nevada
NV
City of Bunkerville
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$1,758
$0
$1,758
(none)
6968
Nevada
NV
City of Bunkerville
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$1,178
$0
$1,178
(none)
6969
Nevada
NV
City of Bunkerville
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$215
$0
$215
(none)
6970
Nevada
NV
City of Bunkerville
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$139
$0
$139
(none)
6971
Nevada
NV
City of Enterprise
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$16,521
$0
$16,521
(none)
6972
Nevada
NV
City of Enterprise
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$11,070
$0
$11,070
(none)
6973
Nevada
NV
City of Enterprise
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$2,016
$0
$2,016
(none)
6974
Nevada
NV
City of Enterprise
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$1,307
$0
$1,307
(none)
6975
Nevada
NV
City of Henderson
Municipality
2018
Redevelopment Area Owner Participation Agreement
General Economic Development
Nevada Revised Statutes 279
City of Henderson
Property Tax
Tax sharing
(not specified)
$4,684,620
$0
$4,684,620
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
6976
Nevada
NV
City of Henderson
Municipality
2018
State of Nevada Tax Abatement Program (Data center)
Technology (data center)
Nevada Revised Statutes 360.754
State of Nevada
Property Tax; Sales and Use Tax
(not specified)
(not specified)
$350,816
$0
$350,816
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
6977
Nevada
NV
City of Henderson
Municipality
2018
State of Nevada Tax Abatement Program (Machinery/equipment)
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$235,052
$0
$235,052
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
6978
Nevada
NV
City of Henderson
Municipality
2018
State of Nevada Tax Abatement Program (Energy)
Energy production
Nevada Revised Statutes 701A
State of Nevada
Property Tax; Sales and Use Tax
(not specified)
(not specified)
$42,814
$0
$42,814
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
6979
Nevada
NV
City of Henderson
Municipality
2018
State of Nevada Tax Abatement Program (Aviation)
Technology (aviation)
Nevada Revised Statutes 360.753
State of Nevada
Personal Property Tax; Sales and Use Tax
(not specified)
(not specified)
$27,750
$0
$27,750
(none)
https://www.cityofhenderson.com/government/departments/finance/financial-statements
6980
Nevada
NV
City of Las Vegas
Municipality
2018
State of Nevada Tax Abatement Program (Data center)
Technology (data center)
Nevada Revised Statutes 360.754
State of Nevada
Property Tax; Sales and Use Tax
Tax Abatement
(not specified)
$969,491
$0
$969,491
(none)
https://www.lasvegasnevada.gov/Government/Departments/Finance
6981
Nevada
NV
City of Las Vegas
Municipality
2018
State of Nevada Tax Abatement Program (Machinery/equipment)
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Sales and Use Tax
Tax Abatement
(not specified)
$649,572
$0
$649,572
(none)
https://www.lasvegasnevada.gov/Government/Departments/Finance
6982
Nevada
NV
City of Las Vegas
Municipality
2018
State of Nevada Tax Abatement Program (Energy)
Energy production
Nevada Revised Statutes 701A
State of Nevada
Property Tax; Sales and Use Tax
Tax Abatement
(not specified)
$118,318
$0
$118,318
(none)
https://www.lasvegasnevada.gov/Government/Departments/Finance
6983
Nevada
NV
City of Las Vegas
Municipality
2018
State of Nevada Tax Abatement Program (Aviation)
Technology (aviation)
Nevada Revised Statutes 360.753
State of Nevada
Personal Property Tax; Sales and Use Tax
Tax Abatement
(not specified)
$76,688
$0
$76,688
(none)
https://www.lasvegasnevada.gov/Government/Departments/Finance
6984
Nevada
NV
City of Laughlin
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$25,661
$0
$25,661
(none)
6985
Nevada
NV
City of Laughlin
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$17,193
$0
$17,193
(none)
6986
Nevada
NV
City of Laughlin
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$3,132
$0
$3,132
(none)
6987
Nevada
NV
City of Laughlin
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$2,030
$0
$2,030
(none)
6988
Nevada
NV
City of Mesquite
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$27,067
$0
$27,067
(none)
6989
Nevada
NV
City of Mesquite
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$18,135
$0
$18,135
(none)
6990
Nevada
NV
City of Mesquite
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$3,303
$0
$3,303
(none)
6991
Nevada
NV
City of Mesquite
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$2,141
$0
$2,141
(none)
6992
Nevada
NV
City of Minden
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$7,944
$0
$7,944
(none)
6993
Nevada
NV
City of Moapa Valley
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$2,812
$0
$2,812
(none)
6994
Nevada
NV
City of Moapa Valley
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$1,884
$0
$1,884
(none)
6995
Nevada
NV
City of Moapa Valley
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$343
$0
$343
(none)
6996
Nevada
NV
City of Moapa Valley
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$222
$0
$222
(none)
6997
Nevada
NV
City of North Las Vegas
Municipality
2018
State of Nevada Tax Abatement Program (Data center)
Technology (data center)
Nevada Revised Statutes 360.754
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$179,275
$0
$179,275
(none)
http://www.cityofnorthlasvegas.com/departments/finance/cafr.php
6998
Nevada
NV
City of North Las Vegas
Municipality
2018
State of Nevada Tax Abatement Program (Machinery/equipment)
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$120,117
$0
$120,117
(none)
http://www.cityofnorthlasvegas.com/departments/finance/cafr.php
6999
Nevada
NV
City of North Las Vegas
Municipality
2018
State of Nevada Tax Abatement Program (Energy)
Energy production
Nevada Revised Statutes 701A
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$21,879
$0
$21,879
(none)
http://www.cityofnorthlasvegas.com/departments/finance/cafr.php
7000
Nevada
NV
City of North Las Vegas
Municipality
2018
State of Nevada Tax Abatement Program (Aviation)
Technology (aviation)
Nevada Revised Statutes 360.753
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$14,181
$0
$14,181
(none)
http://www.cityofnorthlasvegas.com/departments/finance/cafr.php
7001
Nevada
NV
City of Paradise
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$248,876
$0
$248,876
(none)
7002
Nevada
NV
City of Paradise
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$166,750
$0
$166,750
(none)
7003
Nevada
NV
City of Paradise
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$30,373
$0
$30,373
(none)
7004
Nevada
NV
City of Paradise
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$19,686
$0
$19,686
(none)
7005
Nevada
NV
City of Reno
Municipality
2018
State of Nevada Tax Abatement Program (Energy)
Energy production
Nevada Revised Statutes 701A
State of Nevada
Property Tax; Sales and Use Tax
(not specified)
(not specified)
$1,036,445
$0
$1,036,445
(none)
https://www.reno.gov/government/departments/finance/financial-reports
7006
Nevada
NV
City of Reno
Municipality
2018
State of Nevada Tax Abatement Program (Data center)
Technology (data center)
Nevada Revised Statutes 360.754
State of Nevada
Property Tax; Sales and Use Tax
(not specified)
(not specified)
$720,161
$0
$720,161
(none)
https://www.reno.gov/government/departments/finance/financial-reports
7007
Nevada
NV
City of Reno
Municipality
2018
State of Nevada Tax Abatement Program (Aviation)
Technology (aviation)
Nevada Revised Statutes 360.753
State of Nevada
Personal Property Tax; Sales and Use Tax
(not specified)
(not specified)
$51,848
$0
$51,848
(none)
https://www.reno.gov/government/departments/finance/financial-reports
7008
Nevada
NV
City of Reno
Municipality
2018
State of Nevada Tax Abatement Program (Machinery/equipment)
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Sales and Use Tax
(not specified)
(not specified)
$949
$0
$949
(none)
https://www.reno.gov/government/departments/finance/financial-reports
7009
Nevada
NV
City of Sparks
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$417,810
$0
$417,810
(none)
7010
Nevada
NV
City of Sparks
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$290,310
$0
$290,310
(none)
7011
Nevada
NV
City of Sparks
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$20,901
$0
$20,901
(none)
7012
Nevada
NV
City of Sparks
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$382
$0
$382
(none)
7013
Nevada
NV
City of Spring Valley
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$77,334
$0
$77,334
(none)
7014
Nevada
NV
City of Spring Valley
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$51,815
$0
$51,815
(none)
7015
Nevada
NV
City of Spring Valley
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$9,438
$0
$9,438
(none)
7016
Nevada
NV
City of Spring Valley
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$6,117
$0
$6,117
(none)
7017
Nevada
NV
City of Summerlin
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$703
$0
$703
(none)
7018
Nevada
NV
City of Summerlin
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$471
$0
$471
(none)
7019
Nevada
NV
City of Summerlin
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$86
$0
$86
(none)
7020
Nevada
NV
City of Summerlin
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$56
$0
$56
(none)
7021
Nevada
NV
City of Sunrise Manor
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$37,964
$0
$37,964
(none)
7022
Nevada
NV
City of Sunrise Manor
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$25,436
$0
$25,436
(none)
7023
Nevada
NV
City of Sunrise Manor
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$4,633
$0
$4,633
(none)
7024
Nevada
NV
City of Sunrise Manor
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$3,003
$0
$3,003
(none)
7025
Nevada
NV
City of Whitney
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$3,164
$0
$3,164
(none)
7026
Nevada
NV
City of Whitney
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$2,120
$0
$2,120
(none)
7027
Nevada
NV
City of Whitney
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$386
$0
$386
(none)
7028
Nevada
NV
City of Whitney
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$250
$0
$250
(none)
7029
Nevada
NV
City of Winchester
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$45,698
$0
$45,698
(none)
7030
Nevada
NV
City of Winchester
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$30,618
$0
$30,618
(none)
7031
Nevada
NV
City of Winchester
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$5,577
$0
$5,577
(none)
7032
Nevada
NV
City of Winchester
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$3,615
$0
$3,615
(none)
7033
Nevada
NV
Clark County
County
2018
Data Center
General Economic Development
NRS 360.754
State of Nevada
Property Tax; Sales and Use Tax
Partial abatement
(not specified)
$1,234,888
$0
$1,234,888
(none)
https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php
7034
Nevada
NV
Clark County
County
2018
Standard
General Economic Development
NRS 374.357
State of Nevada
Sales and Use Tax
Partial abatement
(not specified)
$827,390
$0
$827,390
(none)
https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php
7035
Nevada
NV
Clark County
County
2018
Renewable Energy
Energy production
NRS 701A.370
State of Nevada
Property Tax; Sales and Use Tax
Partial abatement
(not specified)
$150,709
$0
$150,709
(none)
https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php
7036
Nevada
NV
Clark County
County
2018
Aviation
Technology (aviation)
NRS 360.753
State of Nevada
Personal Property Tax; Sales and Use Tax
Partial abatement
(not specified)
$97,682
$0
$97,682
(none)
https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php
7037
Nevada
NV
Clark County Fire Protection
Special district
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$171,893
$0
$171,893
(none)
7038
Nevada
NV
Clark County Fire Protection
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$155,171
$0
$155,171
(none)
7039
Nevada
NV
Clark County Fire Protection
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$20,978
$0
$20,978
(none)
7040
Nevada
NV
Clark County Fire Protection
Special district
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$13,597
$0
$13,597
(none)
7041
Nevada
NV
Clark County School District
School District
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$4,062,003
$0
$4,062,003
(none)
7042
Nevada
NV
Clark County School District
School District
2018
Standard
General Economic Development
(not specified)
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$2,721,598
$0
$2,721,598
(none)
7043
Nevada
NV
Clark County School District
School District
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$381,334
$0
$381,334
(none)
7044
Nevada
NV
Clark County School District
School District
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$321,310
$0
$321,310
(none)
7045
Nevada
NV
Douglas County
County
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$249,566
$0
$249,566
(none)
7046
Nevada
NV
Douglas County
County
2018
Standard
General Economic Development
(not specified)
State of Nevada
Local Option Taxes
(not specified)
(not specified)
$50,153
$0
$50,153
(none)
7047
Nevada
NV
Douglas County School District
School District
2018
Standard
General Economic Development
(not specified)
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$521,588
$0
$521,588
(none)
7048
Nevada
NV
Douglas Mosquito Protection General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$2,979
$0
$2,979
(none)
7049
Nevada
NV
East Fork Fire Protection
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$37,961
$0
$37,961
(none)
7050
Nevada
NV
Elko County
County
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property Tax
Tax Abatement
(not specified)
$397,833
$0
$397,833
(none)
7051
Nevada
NV
Fallon
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$91,102
$0
$91,102
(none)
7052
Nevada
NV
Gardnerville
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$6,003
$0
$6,003
(none)
7053
Nevada
NV
Gardnerville Ranchose General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$17,558
$0
$17,558
(none)
7054
Nevada
NV
Genoa
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$226
$0
$226
(none)
7055
Nevada
NV
Henderson Library District
Special district
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$7,733
$0
$7,733
(none)
7056
Nevada
NV
Henderson Library District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$5,182
$0
$5,182
(none)
7057
Nevada
NV
Henderson Library District
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$944
$0
$944
(none)
7058
Nevada
NV
Henderson Library District
Special district
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$612
$0
$612
(none)
7059
Nevada
NV
Incline Village General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$22,696
$0
$22,696
(none)
7060
Nevada
NV
Incline Village General Improvement District
Special district
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$15,770
$0
$15,770
(none)
7061
Nevada
NV
Incline Village General Improvement District
Special district
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$1,135
$0
$1,135
(none)
7062
Nevada
NV
Incline Village General Improvement District
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$21
$0
$21
(none)
7063
Nevada
NV
Indian Hills General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$6,003
$0
$6,003
(none)
7064
Nevada
NV
Kingston
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$5,925
$0
$5,925
(none)
7065
Nevada
NV
Kinsbury General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$12,052
$0
$12,052
(none)
7066
Nevada
NV
Lakeridge General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$406
$0
$406
(none)
7067
Nevada
NV
Lander County
County
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$1,062,902
$0
$1,062,902
(none)
7068
Nevada
NV
Lander County
County
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Local Option Taxes
(not specified)
(not specified)
$149,626
$0
$149,626
(none)
7069
Nevada
NV
Lander County School District
School District
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$1,197,011
$0
$1,197,011
(none)
7070
Nevada
NV
Lander Hospital District
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$207,382
$0
$207,382
(none)
7071
Nevada
NV
Las Vegas/Clark County Library
Special district
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$71,007
$0
$71,007
(none)
7072
Nevada
NV
Las Vegas/Clark County Library
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$47,576
$0
$47,576
(none)
7073
Nevada
NV
Las Vegas/Clark County Library
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$8,666
$0
$8,666
(none)
7074
Nevada
NV
Las Vegas/Clark County Library
Special district
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$5,617
$0
$5,617
(none)
7075
Nevada
NV
Logan Creek General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$181
$0
$181
(none)
7076
Nevada
NV
Lyon County
County
2018
Various Tax Abatments - State of NV
General Economic Development
(not specified)
State of Nevada
Sales Tax, Property Tax
Tax Abatement
(not specified)
$52,026
$0
$52,026
(none)
https://www.lyon-county.org/228/Comptroller
7077
Nevada
NV
Marla Bay General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$1,219
$0
$1,219
(none)
7078
Nevada
NV
Mason Valley Fire Protection
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$42
$0
$42
(none)
7079
Nevada
NV
Mason Valley Mosquito Abatement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$37
$0
$37
(none)
7080
Nevada
NV
Mineral County
County
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$2,482
$0
$2,482
(none)
7081
Nevada
NV
Mineral County Hospital District
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$145
$0
$145
(none)
7082
Nevada
NV
Mineral County School District
School District
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$2,335
$0
$2,335
(none)
7083
Nevada
NV
Moapa Fire Protection
Special district
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$2,812
$0
$2,812
(none)
7084
Nevada
NV
Moapa Fire Protection
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$1,884
$0
$1,884
(none)
7085
Nevada
NV
Moapa Fire Protection
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$343
$0
$343
(none)
7086
Nevada
NV
Moapa Fire Protection
Special district
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$222
$0
$222
(none)
7087
Nevada
NV
Mt Charleston Fire Protection
Special district
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$703
$0
$703
(none)
7088
Nevada
NV
Mt Charleston Fire Protection
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$471
$0
$471
(none)
7089
Nevada
NV
Mt Charleston Fire Protection
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$86
$0
$86
(none)
7090
Nevada
NV
Mt Charleston Fire Protection
Special district
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$56
$0
$56
(none)
7091
Nevada
NV
Nevada
State
2018
Transferable Tax Credits
Capital investment
Nevada Revised Statutes 231.1555
State of Nevada
Gaming Tax
Tax Credit
(no provisions for recapture)
$73,832,000
$0
$73,832,000
(none)
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7092
Nevada
NV
Nevada
State
2018
Green Building Tax Abatements
Environmental protection
multiple
State of Nevada
Personal Property Tax
Tax Abatement
The abatement terminates if it is determined that the building or other structure has ceased to meet the equivalent of the Silver Level or higher.
$3,659,000
$0
$3,659,000
multiple programs - see CAFR for more details
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7093
Nevada
NV
Nevada
State
2018
Capital Investments of at least $3.5 Billion Tax Abatement
Business attraction/retention/expansion
Nevada Revised Statutes 360.945
State of Nevada
Modified Business Tax; Insurance Premium Tax; Gaming Percentage Fee Tax
Tax Abatement
(no provisions for recapture)
$3,583,000
$0
$3,583,000
(none)
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7094
Nevada
NV
Nevada
State
2018
Tax Abatements for Businesses
Business attraction/retention/expansion
multiple
State of Nevada
Sales and Use Tax; Modified Business Tax; Real and Personal Property Tax
Tax Credit; tax abatement
(not specified)
$2,806,000
$0
$2,806,000
multiple programs - see CAFR for more details
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7095
Nevada
NV
Nevada
State
2018
Renewable Energy Tax Abatements
Energy production
multiple
State of Nevada
Sales and Use Tax; Real and Personal Property Tax
Tax Exemption
(not specified)
$1,031,000
$0
$1,031,000
multiple programs - see CAFR for more details
https://controller.nv.gov/FinRpts/CAFR/ACFR/
7096
Nevada
NV
North Lake Tahoe Fire Protection
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$62,242
$0
$62,242
(none)
7097
Nevada
NV
North Lake Tahoe Fire Protection
Special district
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$43,248
$0
$43,248
(none)
7098
Nevada
NV
North Lake Tahoe Fire Protection
Special district
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$3,114
$0
$3,114
(none)
7099
Nevada
NV
North Lake Tahoe Fire Protection
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$57
$0
$57
(none)
7100
Nevada
NV
North Lyon Fire Protection
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$80
$0
$80
(none)
7101
Nevada
NV
Oliver Park General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$451
$0
$451
(none)
7102
Nevada
NV
Palomini Valley General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$4,814
$0
$4,814
(none)
7103
Nevada
NV
Palomini Valley General Improvement District
Special district
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$3,345
$0
$3,345
(none)
7104
Nevada
NV
Palomini Valley General Improvement District
Special district
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$241
$0
$241
(none)
7105
Nevada
NV
Palomini Valley General Improvement District
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$4
$0
$4
(none)
7106
Nevada
NV
Pernley
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$77
$0
$77
(none)
7107
Nevada
NV
Round Hill General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$8,937
$0
$8,937
(none)
7108
Nevada
NV
Searchlight
Municipality
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$1,406
$0
$1,406
(none)
7109
Nevada
NV
Searchlight
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$942
$0
$942
(none)
7110
Nevada
NV
Searchlight
Municipality
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$172
$0
$172
(none)
7111
Nevada
NV
Searchlight
Municipality
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$111
$0
$111
(none)
7112
Nevada
NV
Silver Springs Stagecoach Hospital Dist
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$47
$0
$47
(none)
7113
Nevada
NV
Skyland General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$1,715
$0
$1,715
(none)
7114
Nevada
NV
Smith Valley Fire Protection
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$29
$0
$29
(none)
7115
Nevada
NV
South Lyon Hospital District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$150
$0
$150
(none)
7116
Nevada
NV
Storey County
County
2018
Tesla
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$23,728,728
$0
$23,728,728
(none)
7117
Nevada
NV
Storey County
County
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$3,354,128
$0
$3,354,128
(none)
7118
Nevada
NV
Storey County
County
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Local Option Taxes
(not specified)
(not specified)
$1,118,378
$0
$1,118,378
(none)
7119
Nevada
NV
Storey County
County
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$72,487
$0
$72,487
(none)
7120
Nevada
NV
Storey County
County
2018
Standard
General Economic Development
(not specified)
State of Nevada
Local Option Taxes
(not specified)
(not specified)
$24,170
$0
$24,170
(none)
7121
Nevada
NV
Storey County School District
School District
2018
Tax Abatements
General Economic Development
(not specified)
State of Nevada
Sales Tax
(not specified)
(not specified)
$31,388,925
$0
$31,388,925
(none)
7122
Nevada
NV
Storey County School District
School District
2018
Tesla
General Economic Development
(not specified)
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$27,428,092
$0
$27,428,092
(none)
7123
Nevada
NV
Storey County School District
School District
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$3,877,045
$0
$3,877,045
(none)
7124
Nevada
NV
Storey County School District
School District
2018
Standard
General Economic Development
(not specified)
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$83,788
$0
$83,788
(none)
7125
Nevada
NV
Tahoe Dougls Fire Protection
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$93,028
$0
$93,028
(none)
7126
Nevada
NV
Topaz Ranch General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$1,490
$0
$1,490
(none)
7127
Nevada
NV
Trickee Meadows Fire Protection
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$133,424
$0
$133,424
(none)
7128
Nevada
NV
Trickee Meadows Fire Protection
Special district
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$92,708
$0
$92,708
(none)
7129
Nevada
NV
Trickee Meadows Fire Protection
Special district
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$6,675
$0
$6,675
(none)
7130
Nevada
NV
Trickee Meadows Fire Protection
Special district
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Property/Sales/Use Taxes
(not specified)
(not specified)
$122
$0
$122
(none)
7131
Nevada
NV
Washoe County
County
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
Tax Abatement
(not specified)
$3,920,501
$0
$3,920,501
(none)
7132
Nevada
NV
Washoe County
County
2018
Data Center
General Economic Development
(not specified)
State of Nevada
Local Option Taxes
Tax Abatement
(not specified)
$2,724,113
$0
$2,724,113
(none)
7133
Nevada
NV
Washoe County
County
2018
Aviation
General Economic Development
(not specified)
State of Nevada
Local Option Taxes
Tax Abatement
(not specified)
$196,124
$0
$196,124
(none)
7134
Nevada
NV
Washoe County
County
2018
Renewable Energy
Energy production
(not specified)
State of Nevada
Local Option Taxes
Tax Abatement
(not specified)
$3,588
$0
$3,588
(none)
7135
Nevada
NV
Washoe County School District
School District
2018
Standard
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Local Option Taxes
(not specified)
(not specified)
$3,973,687
$0
$3,973,687
(none)
https://www.washoeschools.net/Page/548
7136
Nevada
NV
Washoe County School District
School District
2018
Data Center
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$2,761,068
$0
$2,761,068
(none)
https://www.washoeschools.net/Page/548
7137
Nevada
NV
Washoe County School District
School District
2018
Aviation
General Economic Development
Nevada Revised Statutes 374.357
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$198,785
$0
$198,785
(none)
https://www.washoeschools.net/Page/548
7138
Nevada
NV
Washoe County School District
School District
2018
Renewable Energy
Energy production
Nevada Revised Statutes 374.357
State of Nevada
Local Schools Taxes
(not specified)
(not specified)
$2,797
$0
$2,797
(none)
https://www.washoeschools.net/Page/548
7139
Nevada
NV
Yerington
Municipality
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$213
$0
$213
(none)
7140
Nevada
NV
Zephyr Cove General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$632
$0
$632
(none)
7141
Nevada
NV
Zephyr Heights General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$1,986
$0
$1,986
(none)
7142
Nevada
NV
Zephyr Knolls General Improvement District
Special district
2018
Standard
General Economic Development
(not specified)
State of Nevada
Property/Employer Excise/Sales/Use Taxes
(not specified)
(not specified)
$90
$0
$90
(none)
7143
New Hampshire
NH
City of Nashua
Municipality
2018
Community Revitalization Tax Relief Incentive
Property improvements
New Hampshire Revised Statutes Annotated 79E
Nashua, New Hampshire
Property Tax
Tax Abatement
(not specified)
$211,491
$0
$211,491
(none)
https://www.nashuanh.gov/DocumentCenter/Index/471
7324
New Hampshire
NH
New Hampshire
State
2018
Economic Revitalization Zone Tax Credit (ERZTC)
General Economic Development (OZ)
RSA 162-N:7
State of New Hampshire
Business Profit Tax; Business Enterprise Tax
Tax Credit
(no provisions for recapture)
$938,000
$0
$938,000
(none)
https://www.das.nh.gov/accounting/ACFR.aspx
7325
New Hampshire
NH
New Hampshire
State
2018
Education Tax Credit
Educational development
Revised Statutes Annotated 77-G
State of New Hampshire
Business Profits Tax; Business Enterprise Tax
Tax Credit
(no provisions for recapture)
$381,000
$0
$381,000
(none)
https://www.das.nh.gov/accounting/ACFR.aspx
7326
New Jersey
NJ
Edison School District
School District
2018
Tax Abatement
General Economic Development
N.J.S.A. 54:4-75 and N.J.S.A. 54:4-76
Edison Twnshp NJ
Property Tax
Tax Abatement
(not specified)
$440,003
$0
$440,003
(none)
7428
New Jersey
NJ
Elizabeth School District
School District
2018
Various Property Tax Abatement Agreements
General Economic Development
(not specified)
City of Elizabeth
Property Tax
(not specified)
(not specified)
$5,711,883
$0
$5,711,883
(none)
7429
New Jersey
NJ
Hudson County
County
2018
Various agreements
General Economic Development
(not specified)
Jersey City, NJ
Property Tax
(not specified)
(not specified)
$51,148,721
$0
$51,148,721
Passive loss reported by the City of New Jersey, County has no disclosures in CAFR
https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/City%20Clerk/Public%20Notices/Audits/18%20COJC.AUDIT(Release_02042020).pdf
7430
New Jersey
NJ
Jersey City
Municipality
2018
Various Tax Abatement Agreements
Urban Renewal
Long Term Tax Exemption Law, N.J.S.A. 40A:20-1 et seq.
Jersey City, NJ
Property Tax
Tax Abatement
(not specified)
$102,610,573
$141,592,481
$0
Reported in Jersey City CAFR. The city claims that it did not lose any revenue because it raised taxes to cover the abated amounts.
https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/City%20Clerk/Public%20Notices/Audits/18%20COJC.AUDIT(Release_02042020).pdf
7431
New Jersey
NJ
Jersey City Public SchoolsÂ
School District
2018
Various Tax Abatement Agreements
Urban Renewal
Long Term Tax Exemption Law, N.J.S.A. 40A:20-1 et seq.
Jersey City, NJ
Property Tax
Tax Abatement
(not specified)
$47,466,589
$0
$47,466,589
Reported in Jersey City CAFR
https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/City%20Clerk/Public%20Notices/Audits/18%20COJC.AUDIT(Release_02042020).pdf
7432
New Jersey
NJ
Middlesex County
County
2018
Various PILOT Agreements
General Economic Development
New Jersey State Statutes. N.J.S.A. 40A:20-l
Various govts w/I county
local, school, county, fire district taxes
(not specified)
(not specified)
$3,134,767
$0
$3,134,767
(none)
https://www.middlesexcountynj.gov/government/departments/department-of-business-innovation-education-and-opportunity/middlesex-county-improvement-authority/about-mcia/authority-annual-reports
7433
New Jersey
NJ
New Jersey
State
2018
Angel Investor Tax Credit Program
Technology (various)
P.L.2013, c. 14
State of New Jersey
(not specified)
Tax Credit
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$12,399,000
$0
$12,399,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7434
New Jersey
NJ
New Jersey
State
2018
Business Employment Incentive Program
Job Creation/Retention
P.L. 1996, c.26
State of New Jersey
Corporate Business Tax; Insurance Premium Tax; Cash incentive
Tax Credit; cash reimbursement
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$8,412,000
$0
$8,412,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7435
New Jersey
NJ
New Jersey
State
2018
Business Retention and Relocation Assistance Grant Program (BRRAG)
Business attraction/retention/expansion
N.J.S.A. 34:1B-114
State of New Jersey
(not specified)
Tax Credit
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$13,057,000
$0
$13,057,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7436
New Jersey
NJ
New Jersey
State
2018
Economic Redevelopment and Growth (ERG) Program
Debt service
P.L. 2013, c. 161; P.L. 2014, c.63
State of New Jersey
Business Tax; Insurance Premium Tax; Gross Income Tax
Tax Credit; cash reimbursement
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$22,457,000
$0
$22,457,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7437
New Jersey
NJ
New Jersey
State
2018
Grow New Jersey Assistance Program (GROW NJ)
Job Creation/Retention
P.L. 2013, c.161
State of New Jersey
Business Tax; Insurance Premium Tax
Tax Credit
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$131,682,000
$0
$131,682,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7438
New Jersey
NJ
New Jersey
State
2018
Public Infrastructure Projects
Infrastructural development
N.J.S.A. 34:1B-251
State of New Jersey
Corporate Business Tax; Realty Transfer Fee
Tax Credit
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$15,000,000
$0
$15,000,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7439
New Jersey
NJ
New Jersey
State
2018
Technology Business Tax Certificate Transfer (NOL) Program
Small business development
N.J.S.A. 34:1B-7.42a
State of New Jersey
Income Tax
Tax Credit
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$45,041,000
$0
$45,041,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7440
New Jersey
NJ
New Jersey
State
2018
Urban Transit Hub Tax Credit Program (HUB)
Transportation
P.L. 2017, c.346
State of New Jersey
Business Tax; Insurance Premium Tax; Gross Income Tax
Tax Credit
the New Jersey Economic Development Authority is authorized to issue a recapture assessment of all or a portion of Tax Credits, which shall be based upon the proportionate value of the grant of Tax Credits that corresponds to the amount and period of noncompliance.
$110,692,000
$0
$110,692,000
(none)
https://www.nj.gov/treasury/omb/fr.shtml
7441
New Jersey
NJ
Toms River Township
Municipality
2018
NJ Housing and Mortgage Fin Act
Housing
New Jersey Housing and Mortgage Financing Act Law of 1983, N.J.S.A. 55:14K-1
Toms River Township
Property Tax
Tax Abatement
(not specified)
$475,173
$0
$475,173
(none)
https://tomsrivertownship.com/178/Finance
7442
New Mexico
NM
Albuquerque Municipal School District 12
School District
2018
Tax Abatement - Bernalilio County
General Economic Development
(not specified)
Bernilillo County NM
Property Tax
(not specified)
(not specified)
$888,730
$0
$888,730
(none)
7736
New Mexico
NM
Albuquerque Municipal School District 12
School District
2018
Tax Abatement - City of Albuquerque
General Economic Development
New Mexico Statutes Annotated 7-37-6; 3-45
Albuquerque NM
Property Tax
(not specified)
(not specified)
$469,238
$0
$469,238
(none)
https://www.cabq.gov/dfa/treasury/investor-information/comprehensive-annual-financial-reports
7737
New Mexico
NM
Bernalillo County
County
2018
Industrial Development Project
Industrial development
NMSA §4-59 County Industrial Revenue Bond Act and County Ordinance
Bernalillo County, New Mexico
Property Tax
Tax Exemption
Provisions are established in the agreement if termination, the company pays back abated taxes less all amounts paid or may revert to other agreements
$34,839
$44,353
$0
(none)
7738
New Mexico
NM
Bernalillo County
County
2018
Multi-Family Revenue Bonds
Construction/rehabilitation
NMSA §4-59 County Industrial Revenue Bond Act, NMSA §3-45 Municipal Housing Law and County Ordinance
Bernalillo County, New Mexico
Property Tax
Tax Exemption
Issuer can take possession and terminate agreement
$181,556
$49,852
$131,704
(none)
7739
New Mexico
NM
Bernalillo County
County
2018
General Mills IRB
(not specified)
(not specified)
Albuquerque NM
Property Tax
Tax Exemption
(not specified)
$167,128
$0
$167,128
(none)
7740
New Mexico
NM
Bernalillo County
County
2018
General Tech IRB
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$19,832
$0
$19,832
(none)
7741
New Mexico
NM
Bernalillo County
County
2018
Hotel Adaluz
(not specified)
(not specified)
Albuquerque
(not specified)
(not specified)
(not specified)
$62,952
$0
$62,952
(none)
7742
New Mexico
NM
Bernalillo County
County
2018
Karsten
(not specified)
(not specified)
Albuquerque
(not specified)
(not specified)
(not specified)
$24,411
$0
$24,411
(none)
7743
New Mexico
NM
Bernalillo County
County
2018
Ktech (Raytheon)
(not specified)
(not specified)
Albuquerque
(not specified)
(not specified)
(not specified)
$47,022
$0
$47,022
(none)
7744
New Mexico
NM
Bernalillo County
County
2018
Sun Healthcare
(not specified)
(not specified)
Albuquerque
(not specified)
(not specified)
(not specified)
$55,656
$0
$55,656
(none)
7745
New Mexico
NM
Bernalillo County
County
2018
CVI Laser IRB
(not specified)
(not specified)
Albuquerque
(not specified)
(not specified)
(not specified)
$9,810
$0
$9,810
(none)
7746
New Mexico
NM
Bernalillo County
County
2018
El Encanto/Bueno Foods IRB
(not specified)
(not specified)
Albuquerque
(not specified)
(not specified)
(not specified)
$17,043
$0
$17,043
(none)
7747
New Mexico
NM
Bernalillo County
County
2018
Emcore
(not specified)
(not specified)
Albuquerque
(not specified)
(not specified)
(not specified)
$59,338
$0
$59,338
(none)
7748
New Mexico
NM
Bernalillo County
County
2018
New mexico Hospital Equipment Loan Council/Lovelace Health System
(not specified)
(not specified)
(not specified)
IRB
(not specified)
$80,098
$0
$80,098
(none)
7749
New Mexico
NM
Bernalillo County
County
2018
Hotel Parq IRB
(not specified)
(not specified)
Albuquerque
(not specified)
(not specified)
(not specified)
$43,205
$0
$43,205
(none)
7750
New Mexico
NM
City of Albuquerque
Municipality
2018
Various agreements entered into by Bernalillo County
General Economic Development (IRB)
State of New Mexico Statutes Article 32; City of Albuquerque Code of Ordinances § 3-2-15
Bernalillo County
Real Property Tax; Personal Property Tax; Gross Receipts and Compensating Tax
(not specified)
(not specified)
$602,021
$0
$602,021
(none)
https://www.cabq.gov/dfa/treasury/investor-information/comprehensive-annual-financial-reports
7751
New Mexico
NM
City of Albuquerque
Municipality
2018
Industrial Revenue Bond Projects
General Economic Development
State of New Mexico Statutes Article 32; City of Albuquerque Code of Ordinances § 3-2-15
City of Albuquerque
Property Tax; Various State Taxes
(not specified)
(not specified)
$477,149
$38,356
$438,793
Reimbursement is PILOT; breakdown by companies available via URL
https://www.cabq.gov/dfa/treasury/investor-information/comprehensive-annual-financial-reports
7752
New Mexico
NM
City of Las Cruces
Municipality
2018
Tax Increment Development District (TIDD)
General Economic Development
New Mexico Statutes Annotated 1978 3-64-1 through 3-64-5
Las Cruces, New Mexico
Gross Receipts Tax
(not specified)
(not specified)
$636,380
$0
$636,380
(none)
https://www.las-cruces.org/Archive.aspx?AMID=37
7753
New Mexico
NM
City of Las Cruces
Municipality
2018
Tax Increment Development District (TIDD)
General Economic Development
New Mexico Statutes Annotated 1978 3-64-1 through 3-64-5
Las Cruces, New Mexico
Property Tax
(not specified)
(not specified)
$21,640
$0
$21,640
(none)
https://www.las-cruces.org/Archive.aspx?AMID=37
7754
New Mexico
NM
City of Las Cruces
Municipality
2018
Industrial Revenue Bonds
General Economic Development
New Mexico Statutes Annotated 1978 3-64-1 through 3-64-5
Las Cruces, New Mexico
Property Tax
(not specified)
(not specified)
$22,224
$0
$22,224
(none)
https://www.las-cruces.org/Archive.aspx?AMID=37
7755
New Mexico
NM
City of Rio Rancho
Municipality
2018
Titan City Center, LLC Project - Industrial Revenue Bonds Series 2009
General Economic Development
Sections 3-32-1 through 3-32-16, NMSA 1978 Annotated, Exempt from Property Tax under Section 7-36-3(A) NMSA 1978 Annotated
Rio Rancho, New Mexico
Property Tax
Payment In Lieu of Taxes (PILOT)
by agreement
$126,678
$0
$126,678
(none)
https://www.rrnm.gov/436/Financial-Statements
7756
New Mexico
NM
City of Rio Rancho
Municipality
2018
Petroglyph Real Estate Development Gross Receipts Investment Policy Agreement
General Economic Development
City of Rio Rancho Gross Receipts Investment Policy Ordinance, Section 36.77(A)
Rio Rancho, New Mexico
Gross Receipts Tax
Tax refund
(no provisions for recapture)
$106,557
$0
$106,557
(none)
https://www.rrnm.gov/436/Financial-Statements
7757
New Mexico
NM
City of Rio Rancho
Municipality
2018
RR Premier Realty, LP Gross Receipts Investment Policy Agreement
General Economic Development
(not specified)
Rio Rancho, New Mexico
(not specified)
(not specified)
(not specified)
$52,810
$0
$52,810
(none)
https://www.rrnm.gov/436/Financial-Statements
7758
New Mexico
NM
City of Rio Rancho
Municipality
2018
Call, LLC Project - Industrial Revenue Bonds Series 1998A
General Economic Development
Sections 3-32-1 through 3-32-16, NMSA 1978 Annotated, Exempt from Property Tax under Section 7-36-3(A) NMSA 1978 Annotated
Rio Rancho, New Mexico
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$45,901
$0
$45,901
(none)
https://www.rrnm.gov/436/Financial-Statements
7759
New Mexico
NM
City of Rio Rancho
Municipality
2018
The Village at Rio Rancho Tax Increment Development District
General Economic Development
Tax Increment Development Act, Sections 5-15-1, et seq. NMSA 1978 as amended.
Rio Rancho, New Mexico
Gross Receipts Tax
Tax diversion
(no provisions for recapture)
$42,780
$0
$42,780
(none)
https://www.rrnm.gov/436/Financial-Statements
7760
New Mexico
NM
City of Rio Rancho
Municipality
2018
Stonegate Tax Increment Development District
General Economic Development
Tax Increment Development Act, Sections 5-15-1, et seq. NMSA 1978 as amended.
Rio Rancho, New Mexico
Gross Receipts Tax
Tax diversion
(no provisions for recapture)
$38,496
$0
$38,496
(none)
https://www.rrnm.gov/436/Financial-Statements
7761
New Mexico
NM
City of Rio Rancho
Municipality
2018
Bank America - Industrial Revenue Bonds Series 1998B
General Economic Development
Sections 3-32-1 through 3-32-16, NMSA 1978 Annotated, Exempt from Property Tax under Section 7-36-3(A) NMSA 1978 Annotated
Rio Rancho, New Mexico
Property Tax
Payment In Lieu of Taxes (PILOT)
If the company ceases operation of the Facility within five years of the issuance of the Bonds, the Company will pay an amount equal to that percentage of the amount of taxes it would have been required to pay if the bonds had not been issued other than with respect to the Rio Rancho School District. Amount is calculated using mill levies and actual property tax valuations for each tax year.
$34,905
$0
$34,905
(none)
https://www.rrnm.gov/436/Financial-Statements
7762
New Mexico
NM
City of Rio Rancho
Municipality
2018
Safelite Solutions
General Economic Development
Section 7-9-54, NMSA 1978 Annotated, Deduction; gross receipts tax; governmental gross receipts tax; sales to governmental agencies. NMAC Section 3.2.212.22 - Tangible personal property in projects financed by industrial revenue or similar bonds.
Rio Rancho, New Mexico
Property Tax on Business Personal Property Taxes Gross Receipts and Compensating Taxes
Tax Abatement
(no provisions for recapture)
$45,901
$0
$45,901
(none)
7763
New Mexico
NM
City of Roswell
Municipality
2018
Christmas by Krebs - IRB
General Economic Development
(not specified)
Property tax
IRB
(no provisions for recapture)
$50,000
$0
$50,000
(none)
7764
New Mexico
NM
City of Roswell
Municipality
2018
Leprino Foods Company
General Economic Development
(not specified)
Property tax
IRB
(no provisions for recapture)
$300,000
$0
$300,000
(none)
7765
New Mexico
NM
City of Roswell
Municipality
2018
Sunrise Energy Ventures New Mexico, LLC
General Economic Development
(not specified)
Property tax
IRB
(no provisions for recapture)
$25,000
$0
$25,000
(none)
7766
New Mexico
NM
City of Santa Fe
Municipality
2018
Ridgetop Road, LLC IRB
General Economic Development
NMSA 1978, Sections 3-32-1 to 3-32-16, Industrial Revenue Bond Act.
City of Santa Fe, New Mexico
Property Tax
Tax Abatement
Yes
$165,390
$67,069
$98,321
Industrial Revenue Bond for the construction of the Thornburg Campus. $65,340.25, which was paid to the Santa Fe Public Schools per lease amendment.
https://www.santafenm.gov/financial_reports_1
7767
New Mexico
NM
Dona Ana County
County
2018
City of Las Cruces, New Mexico $5,000,000 Tax Exempt Industrial Revenue Bonds (F&A Diary Products, Inc, Plant Equipment Upgrade Project), 2016 and City of Las Cruces Tax Increment Development District Series 2014
General Economic Development
(not specified)
City of Las Cruces
Property Tax
(not specified)
(not specified)
$146,722
$0
$146,722
(none)
7768
New Mexico
NM
Dona Ana County
County
2018
Industrial Revenue Bonds
General Economic Development
(not specified)
Dona Ana County
Property Tax
(not specified)
(not specified)
$120,044
$115,241
$4,803
(none)
7769
New Mexico
NM
Gadsden Independent School District 16
School District
2018
Industrial Revenue Bonds (IRB)
General Economic Development
Industrial Revenue Bond Act, Section 4‚Äê59‚Äê1 to 4‚Äê 59‚Äê16 NMSA 1978
Dona Ana County
Real and Personal Property Tax
(not specified)
(not specified)
$74,926
$0
$74,926
All agreements and their recipients are listed in the CAFR.
7770
New Mexico
NM
New Mexico
State
2018
Renewable Energy Tax Credit
Energy production
Section 7-9-114 NMSA 1978
State of New Mexico
Gross Receipts Tax
Tax deduction
(not specified)
(none)
https://www.nmdfa.state.nm.us/new-mexico-annualreport/
7771
New Mexico
NM
New Mexico
State
2018
Credit for Preservation of Cultural Property
Historic Preservation
Section 7-2A-8.6 NMSA 1978
State of New Mexico
Corporate and Personal Income Tax
Tax Credit
(not specified)
$166,694
$0
$166,694
Provided breakdown by type of taxes
https://www.nmdfa.state.nm.us/new-mexico-annualreport/
7772
New Mexico
NM
New Mexico
State
2018
Film and Television Tax Credit
Film, TV, and/or media
Section 7-2F-6 NMSA 1978
State of New Mexico
Personal or Corporate Income Tax
Tax Credit
(no provisions for recapture)
$1,380,619
$0
$1,380,619
Recipients are not disclosed due to confidentiality
https://www.nmdfa.state.nm.us/new-mexico-annualreport/
7773
New Mexico
NM
New Mexico
State
2018
Advanced Energy Deduction -- Gross Receipts and Compensating Taxes
Energy production
Section 7-9-114 NMSA 1978
State of New Mexico
Gross Receipts Tax
Tax deduction
(no provisions for recapture)
$500,000
$0
$500,000
Recipients are not disclosed due to confidentiality
https://www.nmdfa.state.nm.us/new-mexico-annualreport/
7774
New Mexico
NM
Rio Rancho Public School District 94
School District
2018
Industrial Revenue Bonds (IRB)
General Economic Development
Property Tax Code New Mexico Statutes Annotated 7, 35 to 7,38
Sandoval County
Real and personal Property Tax
Tax Abatement
(not specified)
$3,416,082
$0
$3,416,082
(none)
7775
New Mexico
NM
Rio Rancho Public School District 94
School District
2018
Industrial Revenue Bonds (IRB)
General Economic Development
Property Tax Code New Mexico Statutes Annotated 7, 35 to 7,41
City of Rio Rancho
Property Tax
Tax Abatement
(not specified)
$236,123
$236,123
$0
(none)
7776
New Mexico
NM
San Juan County
County
2018
Industrial Revenue Bond
General Economic Development
(not specified)
San Juan County
Property Tax
(not specified)
Yes
The County has established a quantitative threshold of $50,000 for reporting individually. At June 30, 2018, the County had one taxable industrial revenue bond project that resulted in an abatement of taxes less than $10,000.
7777
New Mexico
NM
Sandoval County
County
2018
Industrial Revenue Bonds - MCT Development
General Economic Development
NMSA 1978 Section 7-38-17
Town of Bernalillo
Gross Receipts Tax
Tax Abatement
(not specified)
$118,878
$0
$118,878
(none)
7778
New Mexico
NM
Sandoval County
County
2018
Industrial Revenue Bonds - Intel Corp.
General Economic Development
County Revenue Bond Act (Sections 4-62-1 through 4-62-10, NMSA 1978 as amended); the County Industrial Revenue Bond Act (Sections 4-59-1 through 4-59-16, NMSA 1978, as amended); the County Pollution Control Revenue Bond Act (Sections 4-60-1 through 4-60-15, NMSA 1978 as amended); Municipal Housing law (Sections 3-45-1 through 3-45-25, NMSA 1978, as amended); and the Home Rule County Validation Act (Sections 4-37-10 through 4-37-13, NMSA 1978, as amended.
Sandoval County
Property Tax on real property and personal property used in business
Tax Abatement
Prior to December 31, 2014, Intel Corportation was obligated to pay "Contingent PILOT" payments if the entire principal amount of the bonds had been disbursed, or if at least $10,000,000,000 had been disbursed by December 31, 2014. The amount and scheduling of the payment was dependent on how much of the balance had been disbursed as of that date. The County and Intel Corporation signed a First Lease Amendment dated 6/2/2019, to the Lease Agreement, pursuant to County Oridinance 4-25-19.10 that provides for an extension of the time period for Intel to spend proceeds from the IRB until October 24, 2024. In exchange Intel shall pay the County an additional $1,000,000 in December of 2020 and 2021 and $500,000 in December of 2022 and 2023.
$9,222,191
$9,150,000
$72,191
(none)
7779
New Mexico
NM
Sandoval County
County
2018
Industrial Revenue Bonds - Bank of America
General Economic Development
County Revenue Bond Act (Sections 4-62-1 through 4-62-10, NMSA 1978 as amended); the County Industrial Revenue Bond Act (Sections 4-59-1 through 4-59-16, NMSA 1978, as amended); the County Pollution Control Revenue Bond Act (Sections 4-60-1 through 4-60-15, NMSA 1978 as amended); Municipal Housing law (Sections 3-45-1 through 3-45-25, NMSA 1978, as amended); and the Home Rule County Validation Act (Sections 4-37-10 through 4-37-13, NMSA 1978, as amended.
Rio Rancho NM
Property Tax on real property and personal property used in business
Tax Abatement
Prior to December 31, 2014, Intel Corportation was obligated to pay "Contingent PILOT" payments if the entire principal amount of the bonds had been disbursed, or if at least $10,000,000,000 had been disbursed by December 31, 2014. The amount and scheduling of the payment was dependent on how much of the balance had been disbursed as of that date. The County and Intel Corporation signed a First Lease Amendment dated 6/2/2019, to the Lease Agreement, pursuant to County Oridinance 4-25-19.10 that provides for an extension of the time period for Intel to spend proceeds from the IRB until October 24, 2024. In exchange Intel shall pay the County an additional $1,000,000 in December of 2020 and 2021 and $500,000 in December of 2022 and 2023.
$40,780
$0
$40,780
(none)
7780
New Mexico
NM
Sandoval County
County
2018
Industrial Revenue Bonds - Call, LLC
General Economic Development
County Revenue Bond Act (Sections 4-62-1 through 4-62-10, NMSA 1978 as amended); the County Industrial Revenue Bond Act (Sections 4-59-1 through 4-59-16, NMSA 1978, as amended); the County Pollution Control Revenue Bond Act (Sections 4-60-1 through 4-60-15, NMSA 1978 as amended); Municipal Housing law (Sections 3-45-1 through 3-45-25, NMSA 1978, as amended); and the Home Rule County Validation Act (Sections 4-37-10 through 4-37-13, NMSA 1978, as amended.
Rio Rancho NM
Property Tax
Tax Abatement
Prior to December 31, 2014, Intel Corportation was obligated to pay "Contingent PILOT" payments if the entire principal amount of the bonds had been disbursed, or if at least $10,000,000,000 had been disbursed by December 31, 2014. The amount and scheduling of the payment was dependent on how much of the balance had been disbursed as of that date. The County and Intel Corporation signed a First Lease Amendment dated 6/2/2019, to the Lease Agreement, pursuant to County Oridinance 4-25-19.10 that provides for an extension of the time period for Intel to spend proceeds from the IRB until October 24, 2024. In exchange Intel shall pay the County an additional $1,000,000 in December of 2020 and 2021 and $500,000 in December of 2022 and 2023.
$53,628
$0
$53,628
(none)
7781
New Mexico
NM
Sandoval County
County
2018
Industrial Revenue Bonds - Titan City Center, LLC
General Economic Development
Property Tax Code NMSA Chapter 7 Articles 35-38
City of Rio Rancho
Property Tax
Tax Abatement
(not specified)
$148,003
$0
$148,003
(none)
7782
New Mexico
NM
Santa Fe County
County
2018
Industrial Revenue Bond Series 2007 for the Ridgetop Road, LLC Project
General Economic Development
(not specified)
Santa Fe, NM
Property Tax
Tax Abatement
(not specified)
$235,647
$0
$235,647
(none)
7783
New York
NY
City of Buffalo
Municipality
2018
Various New York State programs
General Economic Development
NYS Real Property Tax Laws or the Not-For-Corporation Laws of New York
Buffalo, NY
Real Property Tax
Tax Exemption
(not specified)
$10,340,465
$4,083,031
$6,257,434
(none)
8454
New York
NY
City of Buffalo
Municipality
2018
Erie County Industrial Development Agency programs
Job Creation/Retention
(not specified)
Erie County, New York
Real Property Tax
Tax Exemption
(not specified)
$7,505,153
$3,480,625
$4,024,528
(none)
8455
New York
NY
City of Rochester
Municipality
2018
Various Tax Abatement Agreements
General Economic Development
Various
Rochester, New York
Real Property Tax
Tax Abatement
(not specified)
$25,175,504
$13,583,313
$11,592,191
See CAFR for program specific figures
8456
New York
NY
City of Syracuse
Municipality
2018
Syracuse Industrial Development Agency Property Tax Abatements
General Economic Development
New York State Industrial Development Agency Act of 1969
Syracuse, New York
Property Tax
Payment in Lieu of Taxes (PILOT)
not specified
$17,141,028
$0
$17,141,028
(none)
8457
New York
NY
City of Syracuse
Municipality
2018
Onondaga County Industrial Development Agency Property Tax Abatements
General Economic Development
New York State Industrial Development Agency Act of 1969
Onondaga County, New York
Property Tax
Payment in Lieu of Taxes (PILOT)
not specified
$611,701
$0
$611,701
(none)
8458
New York
NY
City of Yonkers
Municipality
2018
Yonkers Industrial Development Agency Sales Tax Abatement
General Economic Development
(not specified)
Yonkers, New York
(not specified)
(not specified)
(not specified)
$3,849,605
$0
$3,849,605
(none)
8459
New York
NY
City of Yonkers
Municipality
2018
Yonkers Industrial Development Agency PILOT Tax Abatement
General Economic Development
(not specified)
Yonkers, New York
(not specified)
(not specified)
(not specified)
$15,383,528
$22,096,340
$0
The amount quoted is the total revenue foregone by City, County, and NYC
8460
New York
NY
Erie County
County
2018
Various PILOT Agreements
General Economic Development
(not specified)
Erie County ECIDA
Real Property Tax
Tax abatement; PILOT
(not specified)
$2,088,780
$0
$2,088,780
(none)
https://www4.erie.gov/comptroller/financial-statements
8461
New York
NY
Erie County
County
2018
Various PILOT Agreements
Affordable Housing
Articles 5 and 11 of the New York State Private Housing Finance Law and section 421-e of the New York State Real Property Tax Law
Town of Amherst
Real Property Tax
Tax abatement; PILOT
(not specified)
$29,161
$0
$29,161
(none)
https://www4.erie.gov/comptroller/financial-statements
8462
New York
NY
Erie County
County
2018
Housing for Low and Very Low Income Households PILOT Program
Affordable Housing
Articles 5 and 11 of the New York State Private Housing Finance Law and section 421-e of the New York State Real Property Tax Law
City of Buffalo
Real Property Tax
Tax abatement; PILOT
(not specified)
$669,694
$0
$669,694
(none)
https://www4.erie.gov/comptroller/financial-statements
8463
New York
NY
Erie County
County
2018
Various PILOT Agreements
General Economic Development
(not specified)
Concord, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$3,035
$0
$3,035
(none)
https://www4.erie.gov/comptroller/financial-statements
8464
New York
NY
Erie County
County
2018
Various PILOT Agreements
General Economic Development
(not specified)
Clarence, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$88,323
$0
$88,323
(none)
https://www4.erie.gov/comptroller/financial-statements
8465
New York
NY
Erie County
County
2018
Various PILOT Agreements
General Economic Development
(not specified)
Hamberg, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$289,025
$0
$289,025
(none)
https://www4.erie.gov/comptroller/financial-statements
8466
New York
NY
Erie County
County
2018
Various PILOT Agreements
General Economic Development
(not specified)
Lancaster, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$318,790
$0
$318,790
(none)
https://www4.erie.gov/comptroller/financial-statements
8467
New York
NY
Erie County
County
2018
Various PILOT Agreements
General Economic Development
(not specified)
Amherst, NY
Real Property Tax
Tax abatement; PILOT
(not specified)
$488,045
$0
$488,045
(none)
https://www4.erie.gov/comptroller/financial-statements
8468
New York
NY
Monroe County
County
2018
Sales Tax Abatement
General Economic Development
(not specified)
Imagine Monroe
Sales Tax
(not specified)
(not specified)
$1,200,000
$0
$1,200,000
(none)
https://www.monroecounty.gov/finance
8469
New York
NY
Monroe County
County
2018
18A - PILOTs
General Economic Development
(not specified)
Imagine Monroe
Property Tax
(not specified)
(not specified)
$4,700,000
$0
$4,700,000
(none)
https://www.monroecounty.gov/finance
8470
New York
NY
Monroe County
County
2018
Shelter Rent
Housing
(not specified)
Imagine Monroe
Property Tax
(not specified)
(not specified)
$1,400,000
$0
$1,400,000
(none)
https://www.monroecounty.gov/finance
8471
New York
NY
Nassau County
County
2018
Various PILOT Agreements
General Economic Development
Real Property Tax Law, Section 412-a and General Municipal Law, Section 874
County of Nassau Industrial Development Agency (IDA)
Real Estate Property Tax; Sales Tax
Tax abatement; Tax Exemption; PILOT
There are provisions for recapture.
$14,470,000
$0
$14,470,000
All individual programs are reported in CAFR.
https://www.nassaucountyny.gov/4517/Financial-Reports
8472
New York
NY
Nassau County
County
2018
Various PILOT Agreements
Construction/rehabilitation
Real Property Tax Law, Section 412-a and General Municipal Law, Section 874
Town of Hempstead Industrial Development Agency (IDA)
Real Estate Property Tax
Tax abatement (PILOT)
There are provisions for recapture.
$6,862,000
$0
$6,862,000
All individual programs are reported in CAFR. PILOT payments must be remitted to Nassau County.
https://www.nassaucountyny.gov/4517/Financial-Reports
8473
New York
NY
Nassau County
County
2018
Various PILOT Agreements
General Economic Development
Real Property Tax Law, Section 412-a and General Municipal Law, Section 874
Glen Cove Industrial Development Agency (IDA)
Real Estate Property Tax
Tax abatement (PILOT)
There are provisions for recapture.
$691,000
$0
$691,000
All individual programs are reported in CAFR. PILOT payments must be remitted to Nassau County.
https://www.nassaucountyny.gov/4517/Financial-Reports
8474
New York
NY
New York
State
2018
Low Income Housing Credit
Affordable Housing
State Tax Law: Article 22, Section 606(x); Article 9-A, Section 210-B(15); Article 33, Section 1511(n); Article 1, Section 18
State of New York
Personal Income Tax; Corporate Franchise Tax; Bank and Insurance Taxes
Tax Credit
(no provisions for recapture)
$36,000,000
$0
$36,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8475
New York
NY
New York
State
2018
Excelsior Job Program and Empire State Job Retention Credit
Business attraction/retention/expansion
State Tax Law: Article 22, Section 606(qq) and Section 606(tt); Article 9-A, Section 210-B(31) and Section 210-B(37); Article 33, Section 1511(y) and Section 1511(bb)
State of New York
Personal Income Tax; Corporate Franchise Tax; Bank and Insurance Taxes
Tax Credit
(no provisions for recapture)
$98,000,000
$0
$98,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8476
New York
NY
New York
State
2018
Urban Youth Job Program
Educational development
State Tax Law: Article 22, Section 606(tt); Article 9=A, Section 210-B(36)
State of New York
Personal Income Tax; Corporate Franchise Tax
Tax Credit
(no provisions for recapture)
$50,000,000
$0
$50,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8477
New York
NY
New York
State
2018
Excelsior Business Program (formerly Start-up NY)
Entrepreneurship/innovation
State Tax Law: Article 22, Section 606(ww) and 612(c)(40); Article 9-A, Section 210-B(41); Article 28, Section 1119(d); Article 22, Section 606(yy); Article 9-A, Section 210-B(44)
State of New York
Personal Income Tax; Corporate Franchise Tax; Bank and Insurance Taxes; Excise Tax
Tax Credit
(no provisions for recapture)
$180,000,000
$0
$180,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8478
New York
NY
New York
State
2018
Film & Commercial Production Credit
Film, TV, and/or media
State Tax law: Article 22, Section 606(gg), 606(jj) and 606(qq); Article 9-A, Section 210-B(20), Section 210-B(23) and Section 210-B(32); Article 1, Section 24, 28 and 31
State of New York
Personal Income Tax; Corporate Franchise Tax
Tax Credit
(no provisions for recapture)
$682,000,000
$0
$682,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8479
New York
NY
New York
State
2018
Various other tax abatement programs
General Economic Development
(not specified)
State of New York
multiple
Multiple
(not specified)
$14,000,000
$0
$14,000,000
These include the Workers with Disabilities Tax Credits, the Employee Training Incentive Program, the Musical and Theatrical Production Credit, and the Historical Homeowners Rehabilitation Tax Credit.
https://www.osc.state.ny.us/reports/finance
8480
New York
NY
New York
State
2018
Empire Zones (EZ)
General Economic Development (EZ)
State Tax Law: Article 22, Section 606(j)(1), 606(k), and 606(l); Article 9-A, Section 210-B(3&4) and 210-B(46); Article 33, Section 1511(g) and 1511(h); Article 9, Section 187-K, 187-L, and 187-M
State of New York
Personal Income Tax; Corporate Franchise Tax; Bank and Insurance Taxes; Corporate Tax
Tax Credit
(no provisions for recapture)
$16,000,000
$0
$16,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8481
New York
NY
New York
State
2018
Qualified Empire Zones (EZ) Enterprise
General Economic Development (EZ)
State Tax Law: Article 22, Section 606(bb) and 606(cc); Article 28, Section 1119(d); Article 9-A, Section 210-B(5) and 210-B(6); Article 9, Section 187-J; Article 33, Section 1511(r) and 1511(s)
State of New York
Personal Income Tax; Sales and Use Tax; Corporate Franchise Tax; Bank and Insurance Taxes; Corporate Tax
Tax Credit
(no provisions for recapture)
$115,000,000
$0
$115,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8482
New York
NY
New York
State
2018
Industrial Development Agencies (IDA)
General Economic Development (IRB)
State Tax Law: Article 28, Section 1116(a)(1); General Municipal Law: Article 18-A
State of New York
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$107,000,000
$0
$107,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8483
New York
NY
New York
State
2018
Brownfields
Redevelopment/revitalization
General Municipal Law 696: Article 16
State of New York
Personal Income Tax; Corporate Franchise Tax; Insurance Tax; Corporate Tax
Tax Credit
(no provisions for recapture)
$130,000,000
$0
$130,000,000
(none)
https://www.osc.state.ny.us/reports/finance
8484
New York
NY
New York City
Municipality
2018
Low Income Housing Program 420-C
Affordable Housing
New York State Real Property Tax Law (RPTL): Article 4, Title 2, Section 489 and the NYC Administrative Code, Title 11, Chapter 2, Subchapter 2, Parts 1, 11-242, 11-243, 11-243, 11-244 and 11-245.8
City of New York
Real Property Tax
Reduction of assessed value
Previously abated taxes are not recaptured unless there is a direct demand from HPD to do so
$244,900,000
$0
$244,900,000
(none)
8485
New York
NY
New York City
Municipality
2018
Relocation 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
New York State Real Property Tax Law: Laws of 2015, Chapter 20 (Part A, §65)
City of New York
General Corporation Tax; Banking Corporation Tax; Unincorporated Business Tax; Utility Tax
Tax Credit
(no provisions for recapture)
$32,000,000
$0
$32,000,000
(none)
8486
New York
NY
New York City
Municipality
2018
Build NYC Tax Abatement Program
Construction/rehabilitation
New York Not-for-Profit Law: Section 411
City of New York
Mortgage Recording Tax
Tax Exemption
Change in utilization within ten years
$2,444,000
$0
$2,444,000
(none)
8487
New York
NY
New York City
Municipality
2018
The Commercial Revitalization (CRP) and Commercial Expansion (CEP)s
Construction/rehabilitation
New York State Real Property Tax Law: Section 429
City of New York
Real Property Tax
Reduction of assessed value
(no provisions for recapture)
$18,700,000
$0
$18,700,000
(none)
8488
New York
NY
New York City
Municipality
2018
Urban Development Action Area Programs (UDAAP)
Construction/rehabilitation
New York State Real Property Tax Law: Title 4; Title 4a
City of New York
Real Property Tax
Reduction of assessed value
(no provisions for recapture)
$21,800,000
$0
$21,800,000
(none)
8489
New York
NY
New York City
Municipality
2018
Industrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP)
Construction/rehabilitation
McKinney's Unconsolidated Laws of NY: Section 6252
City of New York
Real Property Tax
Tax Credit
(no provisions for recapture)
$738,700,000
$0
$738,700,000
(none)
8490
New York
NY
New York City
Municipality
2018
Commercial Conversion Programs 421-a, 421-b, 421-g
Construction/rehabilitation
New York State Real Property Tax Law (RPTL): Article 4, Title 2, Sections 421-a, 421-b, 421-g
City of New York
Real Property Tax
Reduction of assessed value; Tax Credit
(no provisions for recapture)
$1,480,700,000
$0
$1,480,700,000
(none)
8491
New York
NY
New York City
Municipality
2018
Solar Electric Generating System (SEGS) Abatement Programs
Energy production
NYC Administrative Code: Title 11, Chapter 6, Subchapter 3, Part 4, Section 11-643.9, 11-1105.211-1105.3
City of New York
Real Property Tax
Reduction of assessed value; Tax Credit
(not specified)
$11,200,000
$0
$11,200,000
(none)
8492
New York
NY
New York City
Municipality
2018
Industrial Incentive Program - Sales Tax
General Economic Development
Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law
City of New York
State and Local Sales Tax
Tax Exemption
Non-compliance with lease provisions authorizes benefit recapture
$2,255,000
$0
$2,255,000
(none)
8493
New York
NY
New York City
Municipality
2018
Commercial Growth Program - Sales Tax Abatement
General Economic Development
Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law
City of New York
State and Local Sales Tax
Tax Exemption
Non-compliance with lease provisions authorizes benefit recapture
$3,414,000
$0
$3,414,000
(none)
8494
New York
NY
New York City
Municipality
2018
Industrial Incentive Program - Mortgage Record Tax
General Economic Development
New York State Real Property Tax Law: Article 4, Title 2F, Section 489; NYC Administrative Code: Title 11, Chapter 2, Subchapter 2, Part 5
City of New York
Mortgage Recording Tax
Tax Exemption
Non-compliance with lease provisions authorizes benefit recapture
$6,476,000
$0
$6,476,000
(none)
8495
New York
NY
New York City
Municipality
2018
Industrial Incentive Program - PILOT
General Economic Development
Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law
City of New York
Property Tax
Payment In Lieu of Taxes (PILOT)
Non-compliance with lease provisions authorizes benefit recapture
$34,456,000
$0
$34,456,000
(none)
8496
New York
NY
New York City
Municipality
2018
Commercial Growth Program - PILOT
General Economic Development
Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law
City of New York
Real Property Tax
Payment In Lieu of Taxes (PILOT)
Non-compliance with lease provisions authorizes benefit recapture
$52,250,000
$0
$52,250,000
(none)
8497
New York
NY
New York City
Municipality
2018
Division of Alternative Management Programs (DAMP)
Housing
Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law
City of New York
Real Property Tax
Reduction of assessed value
(no provisions for recapture)
$42,600,000
$0
$42,600,000
(none)
8498
New York
NY
New York City
Municipality
2018
J51 Program
Housing
Industrial Development Act of 1969 as governed by Article 18: A of the General Municipal Law
City of New York
Real Property Tax
Reduction of assessed value; Tax Credit
(no provisions for recapture)
$294,500,000
$0
$294,500,000
(none)
8499
New York
NY
New York City
Municipality
2018
Major Capital Improvement (MCI) Program
Property improvements
New York State Real Property Tax Law: Article 4, Title 2, Section 420c
City of New York
Real Property Tax
Tax Credit
(no provisions for recapture)
$18,500,000
$0
$18,500,000
(none)
8500
New York
NY
New York City
Municipality
2018
Sports Arean Used by NHL and NBA
Sports and other mega events
New York State Real Property Tax Law: Title 4C (499 aaaa - 499 gggg) parcel
City of New York
Real Property Tax
Reduction of assessed value
(no provisions for recapture)
$42,400,000
$0
$42,400,000
(none)
8501
New York
NY
New York City
Municipality
2018
Battery Park City Authority
Charity/nonprofit/government assistance
Public Authority Law: Section 1981
State of New York
Real Property Tax
(not specified)
(not specified)
$160,700,000
$0
$160,700,000
(none)
8502
New York
NY
New York City
Municipality
2018
Empire State Development Corporation
Construction/rehabilitation
Housing Finance Law: Article XI: Section 577
State of New York
Property Tax
(not specified)
(not specified)
$332,100,000
$0
$332,100,000
(none)
8503
New York
NY
Niagara Wheatfield Central School District
School district
2018
Various Property Tax Abatement Programs
General Economic Development
State statute and rules
Niagara County Industrial Development Agency
Property Tax
(not specified)
(not specified)
$3,141,084
$1,670,636
$1,470,448
Entered into by county/town/city IDAs.
8504
New York
NY
Suffolk County
County
2018
Various PILOT Agreements
General Economic Development
Section 485b of the NYS Real Property Tax Law
Suffolk County, New York
Property Tax; Sales Tax
Tax Abatement
SCIDA projects receiving property tax relief are subject to recapture of benefits in the case of: sale or closure of the facility, significant change in use of the facility, significant employment reductions, or failure to comply with terms of the abatement agreement.
$5,013,378
$2,208,757
$2,804,621
Abated by county Industrial Development Agency (SCIDA)
8505
New York
NY
Suffolk County
County
2018
Various PILOT Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Riverhead, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$42,194
$18,129
$24,065
Abated by town Industrial Development Agency (IDA)
8506
New York
NY
Suffolk County
County
2018
Various Sales Tax Abatement Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Brookhaven, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$2,245,542
$0
$2,245,542
Abated by town Industrial Development Agency (IDA)
8507
New York
NY
Suffolk County
County
2018
Various PILOT Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Brookhaven, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$3,363,952
$2,363,446
$1,000,506
Abated by town Industrial Development Agency (IDA)
8508
New York
NY
Suffolk County
County
2018
Various PILOT Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Islip, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$5,425,849
$2,103,033
$3,322,816
Abated by town Industrial Development Agency (IDA)
8509
New York
NY
Suffolk County
County
2018
Various PILOT Agreements
General Economic Development
Article 18-A of the New York State Municipal Law, "New York State Industrial Development Agency Act"
Town of Babylon, New York
Property Tax; Sales Tax
Tax Abatement
(not specified)
$5,884,165
$2,198,353
$3,685,812
Abated by town Industrial Development Agency (IDA)
8510
New York
NY
Westchester County
County
2018
Mortgage Tax Abatement
General Economic Development
(not specified)
Westchester County
Mortgage Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$38,462
$0
$38,462
(none)
https://finance.westchestergov.com/documentation/annual-comprehensive-finance-reports
8511
New York
NY
Westchester County
County
2018
Sales Tax Abatement
General Economic Development
(not specified)
Westchester County
Sales Tax
Payment in Lieu of Taxes (PILOT)
(not specified)
$2,134,328
$0
$2,134,328
(none)
https://finance.westchestergov.com/documentation/annual-comprehensive-finance-reports
8512
North Carolina
NC
North Carolina
State
2018
Job Development Investment Grant (JDIG)
Job Creation/Retention
North Carolina General Statute Chapter 143B Article 10 Part 2G
State of North Carolina
State Income Tax
Retention of withholding tax
The amount of grant or the term of the agreement shall be reduced; the agreement may be terminated
$48,800,000
$0
$48,800,000
(none)
https://www.osc.nc.gov/public-information/reports/report-archives/annual-report-and-popular-report-archives
9406
North Dakota
ND
Bismarck
Municipality
2018
Remodeling Exemption - Commercial
General Economic Development
(not specified)
Bismarck
(not specified)
(not specified)
(not specified)
$360,311
$0
$360,311
(none)
https://www.bismarcknd.gov/1873/Financial-Reports
9484
North Dakota
ND
Bismarck
Municipality
2018
Renaissance Zone - Commercial
General Economic Development
(not specified)
Bismarck
(not specified)
(not specified)
(not specified)
$274,002
$0
$274,002
(none)
https://www.bismarcknd.gov/1873/Financial-Reports
9485
North Dakota
ND
Bismarck
Municipality
2018
Remodeling Exemption - Residential
Housing
(not specified)
Bismarck
(not specified)
(not specified)
(not specified)
$27,168
$0
$27,168
(none)
https://www.bismarcknd.gov/1873/Financial-Reports
9486
North Dakota
ND
Bismarck
Municipality
2018
Renaissance Zone - Residential
General Economic Development
(not specified)
Bismarck
(not specified)
(not specified)
(not specified)
$25,701
$0
$25,701
(none)
https://www.bismarcknd.gov/1873/Financial-Reports
9487
North Dakota
ND
Burleigh County
County
2018
Public Charity Exemption
General Economic Development
NDCC §57-02-08(8)
Burleigh County
Property Tax
Tax Abatement
(not specified)
$4,909,745
$0
$4,909,745
(none)
https://www.burleighco.com/departments/auditor/audit-report/
9488
North Dakota
ND
Burleigh County
County
2018
Commercial and Residential Improvements
General Economic Development
(not specified)
Burleigh County
Property Tax
Tax Abatement
(not specified)
$398,829
$0
$398,829
(none)
https://www.burleighco.com/departments/auditor/audit-report/
9489
North Dakota
ND
Cass County
County
2018
Public Charity Expansion
General Economic Development
NDCC 57-02-08(8)
Cass County
Property Tax
Tax Abatement
(not specified)
$1,009,980
$0
$1,009,980
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9490
North Dakota
ND
Cass County
County
2018
Single Family Residence
General Economic Development
NDCC 57-02-08(35)
Cass County
Property Tax
Tax Abatement
(not specified)
$407,397
$0
$407,397
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9491
North Dakota
ND
Cass County
County
2018
Childhood Service Exemption
General Economic Development
NDCC 57- 02-08(36)
Cass County
Property Tax
Tax Abatement
(not specified)
$46,417
$0
$46,417
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9492
North Dakota
ND
Cass County
County
2018
New and Expanding Business Expansion
General Economic Development
NDCC 40.57.1-03
Cass County
Property Tax
Tax Abatement
(not specified)
$24,044
$0
$24,044
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9493
North Dakota
ND
Cass County
County
2018
Commercial and Residential
General Economic Development
NDCC 57-05.2-03
Cass County
Property Tax
Tax Abatement
(not specified)
$23,034
$0
$23,034
(none)
https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports
9494
North Dakota
ND
Devils Lake Public School District 1
School District
2018
Public Charity Exemption
Conservation of farmland, forest, open space, or water
NDCC 57-02-08(8)
Ramsey County, North Dakota
Property Tax
Tax Exemption
(not specified)
$47,818
$0
$47,818
(none)
9495
North Dakota
ND
Devils Lake Public School District 1
School District
2018
New and Expanding Business
Construction/rehabilitation
NDCC 40.57.1-03
Ramsey County, North Dakota
Property Tax
Tax Exemption
(not specified)
$22,071
$0
$22,071
(none)
9496
North Dakota
ND
Fargo
Municipality
2018
Various Tax Abatement Agreements
General Economic Development
Varies
Fargo
Property Tax
Tax Abatement
(not specified)
$1,617,824
$0
$1,617,824
See CAFR for detailed program breakdowns
https://fargond.gov/city-government/departments/finance/financial-report
9497
North Dakota
ND
Fargo School District 1
School District
2018
Public Charity Exemption
Conservation of farmland, forest, open space, or water
NDCC 57-02-08(8)
Cass County and City of Fargo, North Dakota
Property Tax
Tax Exemption
(not specified)
$2,654,293
$0
$2,654,293
(none)
9498
North Dakota
ND
Fargo School District 1
School District
2018
Single Family Residence
Construction/rehabilitation
NDCC 57-02-08(35)
Cass County and City of Fargo, North Dakota
Property Tax
Tax Exemption
(not specified)
$526,128
$0
$526,128
(none)
9499
North Dakota
ND
Fargo School District 1
School District
2018
New and Expanding Business
Construction/rehabilitation
NDCC 40.57.1-03
Cass County and City of Fargo, North Dakota
Property Tax Property Tax
Tax Exemption
(not specified)
$123,266
$0
$123,266
(none)
9500
North Dakota
ND
Fargo School District 1
School District
2018
Childhood Service Exemption
Child/youth services
NDCC 57-02-08(36)
Cass County and City of Fargo, North Dakota
Property Tax
Tax Exemption
(not specified)
$88,764
$0
$88,764
(none)
9501
North Dakota
ND
Fargo School District 1
School District
2018
Commercial and Residential
Construction/rehabilitation
NDCC 57-05.2-03
Cass County and City of Fargo, North Dakota
Property Tax
Tax Exemption
(not specified)
$49,947
$0
$49,947
(none)
9502
North Dakota
ND
Grand Forks
Municipality
2018
Various Agreements Entered Into by the State of North Dakota
(not specified)
(not specified)
North Dakota
(not specified)
(not specified)
(not specified)
$1,271,733
$0
$1,271,733
(none)
9503
North Dakota
ND
Grand Forks
Municipality
2018
New Home Buyer
Home Ownersip
State of North Dakota’s Century Code 57-02-08-35
Grand Forks
Property Tax
Tax Abatement
(not specified)
$132,922
$0
$132,922
(none)
9504
North Dakota
ND
Grand Forks
Municipality
2018
Commercial Remodel
General Economic Development
State of North Dakota’s Century Code 57-02.2 and 57-02.3
Grand Forks
Property Tax
Tax Abatement
(not specified)
$70,233
$0
$70,233
(none)
9505
North Dakota
ND
Grand Forks
Municipality
2018
New/Expanding Business
Business attraction/retention/expansion
State of North Dakota’s Century Code 40-57.1
Grand Forks
ad valorem taxation on all buildings, structures, fixtures, and improvements
(not specified)
(not specified)
$53,246
$0
$53,246
(none)
9506
North Dakota
ND
Grand Forks
Municipality
2018
Residential Remodel
General Economic Development
State of North Dakota’s Century Code 57-02.2 and 57-02.3,
Grand Forks
Property Tax
Tax Abatement
(not specified)
$34,928
$0
$34,928
(none)
9507
North Dakota
ND
Grand Forks
Municipality
2018
Tax Increment Financing
General Economic Development
State of North Dakota’s Century Code 40-58-20
Grand Forks
Property Tax
Tax Abatement
(not specified)
$26,785
$0
$26,785
(none)
9508
North Dakota
ND
Grand Forks
Municipality
2018
New Home Builder
Construction
State of North Dakota’s Century Code 57-02-08-42
Grand Forks
Property Tax
Tax Abatement
(not specified)
$23,856
$0
$23,856
(none)
9509
North Dakota
ND
Grand Forks
Municipality
2018
Child Care Facilities
General Economic Development
State of North Dakota’s Century Code 57-02-08- 36 and resolution passed by the City.
Grand Forks
Property Tax
Tax Abatement
(not specified)
$11,440
$0
$11,440
(none)
9510
North Dakota
ND
Grand Forks
Municipality
2018
Renaisannce Zone
State of Dakota’s Century Code 57-02.2
(not specified)
Grand Forks
Property Tax
Tax Abatement
(not specified)
$9,491
$0
$9,491
(none)
9511
North Dakota
ND
Grand Forks
Municipality
2018
Payment in Lieu of Taxes
General Economic Development
State of North Dakota’s Century Code 40-57.1
Grand Forks
ad valorem taxation on all buildings, structures, fixtures, and improvements
(not specified)
(not specified)
$5,139
$0
$5,139
(none)
9512
North Dakota
ND
Grand Forks County
County
2018
Public Charity Exemption
General Economic Development
NDCC §57-02-08(8)
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$1,043,945
$0
$1,043,945
(none)
9513
North Dakota
ND
Grand Forks County
County
2018
Single Family Residence
General Economic Development
NDCC 57-02-08(35)
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$148,939
$0
$148,939
(none)
9514
North Dakota
ND
Grand Forks County
County
2018
New Business
Business Retention/Attraction
NDCC §40-57.1-03
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$122,491
$0
$122,491
(none)
9515
North Dakota
ND
Grand Forks County
County
2018
Commercial and Residential Improvements
General Economic Development
(not specified)
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$85,695
$0
$85,695
(none)
9516
North Dakota
ND
Grand Forks County
County
2018
Childhood Service Exemption
General Economic Development
NDCC 57- 02-08(36)
Grand Forks County
Property Tax
Tax Abatement
(not specified)
$10,093
$0
$10,093
(none)
9517
North Dakota
ND
Minot
Municipality
2018
Renaissance Zone Exemption - Commercial Buildings
General Economic Development
(not specified)
Minot, North Dakota
(not specified)
(not specified)
(not specified)
$79,772
$0
$79,772
(none)
9518
North Dakota
ND
Minot
Municipality
2018
Renaissance Zone Exemption - Residential Buildings
General Economic Development
(not specified)
Minot, North Dakota
(not specified)
(not specified)
(not specified)
$2,498
$0
$2,498
(none)
9519
North Dakota
ND
Minot
Municipality
2018
Exemption of Improvements to Commercial and Residential Buildings
General Economic Development
(not specified)
Minot, North Dakota
(not specified)
(not specified)
(not specified)
$1,488
$0
$1,488
(none)
9520
North Dakota
ND
West Fargo School District 6
School District
2018
Public Charity Exemption
Conservation of farmland, forest, open space, or water
NDCC 57-02-08(8)
Cass County, North Dakota
Property Tax
Tax Exemption
(not specified)
$889,091
$0
$889,091
(none)
9521
North Dakota
ND
West Fargo School District 6
School District
2018
Single Family Residence
Construction/rehabilitation
NDCC 57-02-08(35)
Cass County, North Dakota
Property Tax
Tax Exemption
(not specified)
$710,433
$0
$710,433
(none)
9522
North Dakota
ND
West Fargo School District 6
School District
2018
New and Expanding Business
Construction/rehabilitation
NDCC 40.57.1-03
Cass County, North Dakota
Property Tax
Tax Exemption
(not specified)
$156,859
$0
$156,859
(none)
9523
North Dakota
ND
West Fargo School District 6
School District
2018
Childhood Service Exemption
Child/youth services
NDCC 57-02-08(36)
Cass County, North Dakota
Property Tax
Tax Exemption
(not specified)
$38,227
$0
$38,227
(none)
9524
North Dakota
ND
West Fargo School District 6
School District
2018
Commercial and Residential
Construction/rehabilitation
NDCC 57-05.2-03
Cass County, North Dakota
Property Tax
Tax Exemption
(not specified)
$29,010
$0
$29,010
(none)
9525
Ohio
OH
Cincinnati Public School District
School District
2018
CRA + TIF
General Economic Development
(not specified)
City of Cincinnati
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$29,821,020
$23,037,573
$6,783,447
Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts.
10312
Ohio
OH
Cincinnati Public School District
School District
2018
Residential Tax Abatement Program
General Economic Development
(not specified)
City of Cincinnati
Property Tax
(not specified)
(not specified)
$7,471,595
$0
$7,471,595
(none)
10313
Ohio
OH
City of Akron
Municipality
2018
Community Reinvestment Act
General Economic Development
Ohio Revised Code Section 3735.66
Akron
Property Tax
Tax Abatement
(not specified)
$30,900
$0
$30,900
(none)
https://www.akronohio.gov/cms/site/8b1d7191c3140a87/index.html
10314
Ohio
OH
City of Cincinnati
Municipality
2018
Job Creation Tax Credit Program
Job Creation/Retention
ORC 718.15
City of Cincinnati
Income Tax
(not specified)
(not specified)
$6,225,000
$0
$6,225,000
City currently has 55 such agreements
10315
Ohio
OH
City of Cincinnati
Municipality
2018
Community Reinvestment Area (CRA) Program
Construction/rehabilitation
ORC Section 9.66(C)(1) and 9.66(C)(2)
City of Cincinnati
Property Tax
(not specified)
at the discretion of the city
$2,518,000
$0
$2,518,000
(none)
10316
Ohio
OH
City of Cleveland
Municipality
2018
Community Reinvestment Area (CRA) Program
Community development
Ohio Revised Code 3735
City of Cleveland, Ohio
Property Tax
Tax Abatement
The tax abatement is revoked when the tax abated property has code violations and the property is not maintained and/or when the portion of taxes on a property or parcel that was not abated becomes delinquent.
$4,063,000
$0
$4,063,000
2018 CAFR has not been released
https://www.clevelandohio.gov/taxonomy/term/206
10317
Ohio
OH
City of Cleveland
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
Ohio Revised Code (ORC) Chapter 5709
City of Cleveland, Ohio
Property Tax
Tax abatement (PILOT)
(not specified)
$2,879,000
$0
$2,879,000
2018 CAFR has not been released
https://www.clevelandohio.gov/taxonomy/term/206
10318
Ohio
OH
City of Cleveland
Municipality
2018
Enterprise Zone (EZ) Program
General Economic Development (EZ)
Ohio Revised Code 5709
City of Cleveland, Ohio
Real Property Tax
Tax Abatement
Abated taxes may be recouped if the project is not completed and/or required job creation is not met
$145,000
$0
$145,000
2018 CAFR has not been released
https://www.clevelandohio.gov/taxonomy/term/206
10319
Ohio
OH
City of Columbus
Municipality
2018
Community Reinvestment Area (CRA) Program
Construction/rehabilitation
(not specified)
City of Columbus
Property Tax
Tax Exemption
At the discretion of the City, pursuant to ORC Section 9.66(C)(1) and 9.66(C)(2)
$14,835,000
$0
$14,835,000
(none)
10320
Ohio
OH
City of Columbus
Municipality
2018
Job Creation Tax Credit Program
Job Creation/Retention
ORC 718.15
City of Columbus
Income Tax
Tax Credit
Refund of Tax Credit
$2,629,000
$0
$2,629,000
(none)
10321
Ohio
OH
City of Columbus
Municipality
2018
Enterprise Zone Program
General Economic Development (EZ)
(not specified)
City of Columbus
Real and Personal Property Tax
Tax Exemption
Agreement termination
$2,115,000
$0
$2,115,000
(none)
10322
Ohio
OH
City of Columbus
Municipality
2018
Columbus Downtown Office Incentive Program
Job Creation/Retention
Columbus City Code Title 33 Section 3349.03; Columbus City Ordinance 1731-2017.
City of Columbus
Income Tax
Payment
(N/A - performance-based)
$1,216,000
$0
$1,216,000
(none)
10323
Ohio
OH
City of Columbus
Municipality
2018
TIF - Tax Increment Financing
General Economic Development (TIF)
ORC 5709.40-5709.43
City of Columbus
Property Tax
Payment In Lieu of Taxes (PILOT)
(N/A - TIF)
$966,000
$0
$966,000
(none)
10324
Ohio
OH
City of Columbus
Municipality
2018
School District Revenue Sharing
Charity/nonprofit/government assistance
ORC 5709.82
City of Columbus
Income Tax
Payment
(N/A - by qualification)
$500,000
$0
$500,000
(none)
10325
Ohio
OH
City of Columbus
Municipality
2018
Job Growth Incentive Program
Job Creation/Retention
Columbus City Ordinance 3077-2017 and 2079-2018
City of Columbus
Income Tax
Payment
(N/A - performance-based)
$254,000
$0
$254,000
(none)
10326
Ohio
OH
City of Toledo
Municipality
2018
Municipal Job Creation Tax Credit (MJCTC)
Job Creation/Retention
ORC 718.15
City of Toledo
(not specified)
Tax Credit
(not specified)
$2,171,000
$0
$2,171,000
(none)
10327
Ohio
OH
City of Toledo
Municipality
2018
Toledo Expansion Incentive Program
General Economic Development
City of Toledo Ordinance 487-07
City of Toledo
Grant
Grant
(not specified)
$605,000
$0
$605,000
(none)
10328
Ohio
OH
City of Toledo
Municipality
2018
Community Reinvestment Area (CRA) Program
General Economic Development
ORC 3735
City of Toledo
Real Property Tax
Tax Exemption
(not specified)
$342,000
$0
$342,000
(none)
10329
Ohio
OH
City of Toledo
Municipality
2018
Enterprise Zone (EZ) Program
General Economic Development (EZ)
ORC 5709
City of Toledo
Real and Personal Property Tax
Tax Exemption
(not specified)
$94,000
$0
$94,000
(none)
10330
Ohio
OH
Cleveland Municipal School District
School District
2018
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Cleveland
Property Tax
Tax Exemption
(not specified)
$33,070,303
$0
$33,070,303
(none)
10331
Ohio
OH
Columbus City School District
School District
2018
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Columbus
Property Tax
Tax Exemption
(not specified)
$3,028,182
$0
$3,028,182
(none)
10332
Ohio
OH
Columbus City School District
School District
2018
Community Reinvestment Program
General Economic Development
(not specified)
Franklin County/Hamilton Township
Property Tax
Tax Exemption
(not specified)
$427,540
$0
$427,540
(none)
10333
Ohio
OH
Columbus City School District
School District
2018
Community Reinvestment Program
General Economic Development
(not specified)
City of Columbus
Property Tax
Tax Exemption
(not specified)
$1,177,373
$1,526,902
$0
(none)
10334
Ohio
OH
Cuyahoga County
County
2018
Various tax abatement programs
(not specified)
(not specified)
29 municipalities in Cuyahoga County, Ohio
Property Tax
Tax Abatement
(not specified)
$2,993,214
$0
$2,993,214
(none)
10335
Ohio
OH
Dayton City School District
School District
2018
Community Reinvestment Program
General Economic Development
(not specified)
City of Dayton
Property Tax
Tax Exemption
(not specified)
$1,410,529
$0
$1,410,529
(none)
10336
Ohio
OH
Dayton City School District
School District
2018
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Dayton
Property Tax
Tax Exemption
(not specified)
(none)
10337
Ohio
OH
Franklin County
County
2018
Community Reinvestment Area (CRA) Program
Property improvements
(not specified)
Franklin County, Ohio
Real Property Tax
Tax Exemption
Provisions for recapturing property Tax Exemptions, which can be used at the discretions of the local governments, are pursuant to ORC Section 9.66(C)(1) and 9.66(C)(2).
$13,733,000
$0
$13,733,000
Breakdown by agency provided
https://ohioauditor.gov/auditsearch/Search.aspx
10338
Ohio
OH
Franklin County
County
2018
Enterprise Zones
General Economic Development (EZ)
(not specified)
Franklin County, Ohio
Real Property Tax
Tax Exemption
Pursuant to the terms of such agreements, if the actual number of employee positions created or retained by the business in any three-year period during which the agreement is in effect is not equal to or greater than seventy-five percent of the number of employee positions estimated to be created or retained under the agreement, the business shall repay the amount of taxes on property that would have been payable had the property not been exempted. In addition, the local governments may terminate or modify the exemptions from taxation granted under the agreement if the terms of the agreement are not met.
$1,332,000
$0
$1,332,000
Breakdown by agency provided
https://ohioauditor.gov/auditsearch/Search.aspx
10339
Ohio
OH
Franklin County
County
2018
Environmental Protection Agency Programs
Environmental protection
(not specified)
Franklin County, Ohio
Real Property Tax
Tax Exemption
As part of the Tax Exemption application process, the Ohio EPA is required to provide a technical evaluation and review of any property sought for Tax Exemption status.
$424,000
$0
$424,000
Breakdown by agency provided
https://ohioauditor.gov/auditsearch/Search.aspx
10340
Ohio
OH
Hamilton County
County
2018
Community Reinvestment Area (CRA) Program
Construction/rehabilitation
(not specified)
Municipalities in Hamilton County
Property Tax
Tax Abatement
(not specified)
$4,875,000
$0
$4,875,000
(none)
https://www.hamiltoncountyohio.gov/government/departments/budget_and_strategic_initiatives/annual_information_statement
10341
Ohio
OH
Hamilton County
County
2018
Enterprise Zone (EZ) Program
General Economic Development (EZ)
(not specified)
Municipalities in Hamilton County
Property Tax
Tax Abatement
(not specified)
$157,000
$0
$157,000
(none)
https://www.hamiltoncountyohio.gov/government/departments/budget_and_strategic_initiatives/annual_information_statement
10342
Ohio
OH
Loveland City School District
School District
2018
Community Reinvestment Program
General Economic Development
(not specified)
City of Loveland
Property Tax
Tax Exemption
(not specified)
$149,834
$0
$149,834
Company names and other details in ACFR
10343
Ohio
OH
Montgomery County
County
2018
Various Enterprise Zones Agreements
Job Creation/Retention
Various
Various Jurisdictions, see CAFR
Property Tax
Tax Abatement
(not specified)
$1,599,664
$0
$1,599,664
(none)
https://www.mcohio.org/government/elected_officials/auditor/accounting_and_financial_reporting/yearly_financial_reports_(cafr).php
10344
Ohio
OH
Northwest Local School District (Hamilton)
School District
2018
Tax Increment Financing (TIF)
General Economic Development
Ohio Revised Code (ORC) Section 5709.73 to 5709.75
Northwest Local School District (Hamilton)
Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$55,376
$0
$55,376
(none)
10345
Ohio
OH
Northwest Local School District (Hamilton)
School District
2018
Community Reinvestment Program
General Economic Development
Ohio Revised Code (ORC) Sections 3735.65 to 3735.70
Northwest Local School District (Hamilton)
Real Property Tax
Tax Exemption
(not specified)
$100,483
$0
$100,483
(none)
10346
Ohio
OH
Northwest Local School District (Hamilton)
School District
2018
Enterprize Zone (EZ)
General Economic Development
Ohio Revised Code (ORC) Sections 3735.65 to 3735.70
Northwest Local School District (Hamilton)
Real Property Tax
Tax Exemption
(not specified)
(none)
10347
Ohio
OH
Oak Hills Local School District
School District
2018
Solar Abatement Programs
Conservation of farmland, forest, open space, or water
(not specified)
Various cities and townships in Ohio
Property Tax
Tax Exemption
(not specified)
$2,159
$0
$2,159
(none)
10348
Ohio
OH
Ohio
State
2018
Job Creation Credit
Job Creation/Retention
Ohio Revised Code 122.17
State of Ohio
Income Tax; insurance Tax; Financial Institutions Tax; Foreign Insurance Tax; Petroleum Activity Tax; Commercial Activity Tax
Tax Credit
The tax abatements are subject to recapture if the taxpayer fails to maintain operations at the project location, or has failed to meet its commitments, which information should be included in annual reports the taxpayer is required to file.
$148,550,000
$0
$148,550,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10349
Ohio
OH
Ohio
State
2018
Job Retention Credit
Job Creation/Retention
Ohio Revised Code 122.171
State of Ohio
Income Tax; Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax; Petroleum Activity Tax; Commercial Activity Tax
Tax Credit
The tax abatements are subject to recapture if the taxpayer fails to maintain operations at the project location, or has failed to meet its commitments, which information should be included in annual reports the taxpayer is required to file.
$52,801,000
$0
$52,801,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10350
Ohio
OH
Ohio
State
2018
Historic Preservation Tax Credit
Historic Preservation
Ohio Revised Statute
State of Ohio
Financial Institution Tax; Foreign and Domestic Insurance Taxes; Individual Income Tax
Tax Credit
(N/A - by qualification)
$26,740,000
$0
$26,740,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10351
Ohio
OH
Ohio
State
2018
Motion Picture Tax Credit
Film, TV, and/or media
Ohio Revised Code 122.85
State of Ohio
Income Tax; Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax
Tax Credit
No Tax Credits may be taken until the production is complete and a report has been filed showing the expenses that were incurred, which provides the basis for determining the amount of the Tax Credit. The Department of Taxation has the authority, under Ohio Revised Code 122.85(C)(3), to examine the claimed expenses for validity.
$15,839,000
$0
$15,839,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10352
Ohio
OH
Ohio
State
2018
New Markets Tax Credit
Community development
Ohio Revised Code Sections 5725.33, 5726.54, 5729.16
State of Ohio
Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax
Tax Credit
(not specified)
$5,051,000
$0
$5,051,000
(none)
https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr
10353
Ohio
OH
Olentangy Local School District
School District
2018
Community Reinvestment Program
General Economic Development
(not specified)
Delaware County
Property Tax
Tax Exemption
(not specified)
$2,325,366
$0
$2,325,366
(none)
10354
Ohio
OH
Olentangy Local School District
School District
2018
Community Reinvestment Program
General Economic Development
(not specified)
City of Westerville
Property Tax
Tax Exemption
(not specified)
$1,634,260
$0
$1,634,260
(none)
10355
Ohio
OH
Olentangy Local School District
School District
2018
Enterprise Zone Agreements
General Economic Development
(not specified)
City of Columbus
Property Tax
Tax Exemption
(not specified)
$85,410
$0
$85,410
(none)
10356
Ohio
OH
Olentangy Local School District
School District
2018
Compensation Agreement
General Economic Development
Ohio Revised Code (ORC) Section 5709.82
(not specified)
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,534,941
Unclear which government entity granted the abatements.
10357
Ohio
OH
Princeton City School District
School District
2018
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
Various cities and townships in Ohio
Personal Property Tax; Real Property Tax
Tax Exemption
(not specified)
$1,514,913
$0
$1,514,913
(none)
10358
Ohio
OH
Southwest Local School District
School District
2018
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
Hamilton County
Property Tax
Tax Exemption
(not specified)
$351,482
$23,765
$327,717
(none)
10359
Ohio
OH
Sycamore Community City School District
School District
2018
Community Reinvestment Program
(not specified)
(not specified)
Blue Ash OH
(not specified)
(not specified)
(not specified)
$168,548
$20,046
$148,502
Offsets listed as "donation" from company
10360
Ohio
OH
Toledo City School District
School District
2018
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709
City of Toledo
Property Tax Tax
Tax Exemption
(not specified)
$2,302,211
$0
$2,302,211
(none)
10361
Ohio
OH
Toledo City School District
School District
2018
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
Ohio Revised Code (ORC) Section 5709
Lucas County
Property Tax Tax
Tax Exemption
(not specified)
$156,757
$0
$156,757
(none)
10362
Ohio
OH
Winton Woods City School District
School District
2018
Community Reinvestment Program; Enterprise Zone Agreements
General Economic Development
(not specified)
City of Forest Park
Personal Property Tax; Real Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,132,778
$25,103
$1,107,675
(none)
10363
Oklahoma
OK
Ardmore School District I-19
School District
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
Oklahoma Statutes 62-850
City of Ardmore, Oklahoma
Property Tax
Tax Abatement
(not specified)
$1,374,541
$0
$1,374,541
(none)
10916
Oklahoma
OK
Broken Arrow Public School District I-003
School District
2018
Tax Exemptions and Credits for Property Tax Exemptions
Capital investment
(not specified)
State of Oklahoma and Tulsa County, Oklahoma
Property Tax
Tax Exemption; Tax Credit
(not specified)
$1,960,042
$0
$1,960,042
(none)
https://www.baschools.org/pages/CAFR_2018.pdf
10917
Oklahoma
OK
Broken Arrow Public School District I-003
School District
2018
Broken Arrow Flightsafety and Downtown Economic Development District No. One (TIF)
General Economic Development (TIF)
(not specified)
City of Broken Arrow, Oklahoma
Property Tax
Tax Rebate
(not specified)
$464,757
$0
$464,757
(none)
https://www.baschools.org/pages/CAFR_2018.pdf
10918
Oklahoma
OK
Broken Arrow Public School District I-003
School District
2018
Indian Housing Authority Owned Properties
Indigenous protection
25 U.S. Code § 4111 andOklahoma Senate Bill 1706 as amended by Senate Bill 1546
City of Broken Arrow, Oklahoma
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$32,060
$0
$32,060
(none)
https://www.baschools.org/pages/CAFR_2018.pdf
10919
Oklahoma
OK
Canadian County
County
2018
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article X Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$1,052,954
$0
$1,052,954
(none)
https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16
10920
Oklahoma
OK
City of Broken Arrow
Municipality
2018
Five Year Ad Valorem Tax Exemption for Manufacturing
Manufacturing
Oklahoma Constitution, Article X, Section 6B
State of Oklahoma
Real and Personal Property taxes
Tax Abatement
(not specified)
$86,881
$1,269
$85,612
(none)
https://www.brokenarrowok.gov/government/finance
10921
Oklahoma
OK
City of Tulsa
Municipality
2018
Retail Incentives Policy
Business attraction/retention/expansion
(not specified)
Tulsa, Oklahoma
Sales Taxes
Tax refund
(not specified)
$453,000
$0
$453,000
Provided breakdown by named recipients
https://www.cityoftulsa.org/government/departments/finance/financial-reports/annual-comprehensive-financial-reports/
10922
Oklahoma
OK
City of Tulsa
Municipality
2018
TIF
General Economic Development
State’s Local Development Act and under the auspices of City Ordinance 18058, as amended by City Ordinance 19168
Tulsa, Oklahoma
Property Tax Property Tax
Tax reduction
No provisions for recapture
$126,000
$0
$126,000
(none)
https://www.cityoftulsa.org/government/departments/finance/financial-reports/annual-comprehensive-financial-reports/
10923
Oklahoma
OK
Cleveland County
County
2018
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article 10 Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$13,327
$0
$13,327
(none)
10924
Oklahoma
OK
Comanche County
County
2018
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article X Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$205,851
$0
$205,851
(none)
https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16
10925
Oklahoma
OK
Edmond Independent School District 12
School District
2018
Homestead and Veterans Exemptions
General Economic Development
Oklahoma State Statutes Title 31
Various cities and townships in Oklahoma
Property Tax
Tax Exemption
(not specified)
$2,444,188
$0
$2,444,188
(none)
10926
Oklahoma
OK
Lone Grove Public School District I-32
School District
2018
Homestead and Veterans Exemptions to Property Tax Property Tax
(not specified)
Oklahoma State Statutes Title 31
State of Oklahoma
Property Tax Property Tax
Tax Exemption
(not specified)
$137,020
$0
$137,020
(none)
10927
Oklahoma
OK
Marietta School District I-16
School District
2018
Homestead and Veterans Exemptions to Property Tax Property Tax
(not specified)
Oklahoma State Statutes Title 31
State of Oklahoma
Property Tax Property Tax
Tax Exemption
(not specified)
$69,790
$0
$69,790
(none)
10928
Oklahoma
OK
Oklahoma
State
2018
Oklahoma Film Enhancement Rebate
Film, TV, and/or media
68 Oklahoma Statute §§ 3621-3626
State of Oklahoma
Corporate Income Tax
Tax Rebate
(not specified)
$2,474,000
$0
$2,474,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10929
Oklahoma
OK
Oklahoma
State
2018
Historic Rehabilitation Tax Credits Program
Historic Preservation
68 Oklahoma Statute § 2357.41
State of Oklahoma
(not specified)
Tax Credit
(N/A - by qualification)
$7,502,000
$0
$7,502,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10930
Oklahoma
OK
Oklahoma
State
2018
Oklahoma Quality Jobs Programs
Job Creation/Retention
68 Oklahoma Statute § 3601, § 3901, § 3911-3920
State of Oklahoma
(not specified)
Tax Rebate
A company that participates in the Oklahoma Quality Jobs Program but fails to maintain a business presence in the state of Oklahoma within three years of start date must repay all program benefits received and may not re-apply for the program for one year following dismissal.
$60,085,000
$0
$60,085,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10931
Oklahoma
OK
Oklahoma
State
2018
Quality Events Program
Sports and other mega events
68 Oklahoma Statute § 4301-4311
State of Oklahoma
Sales Tax
Tax Abatement
(not specified)
$417,000
$0
$417,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10932
Oklahoma
OK
Oklahoma
State
2018
Cigarette Tax Tribal Compacts
Tobacco
(not specified)
State of Oklahoma
Sales Tax
Tax Abatement
(not specified)
$46,654,000
$0
$46,654,000
(none)
https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html
10933
Oklahoma
OK
Oklahoma City
Municipality
2018
Retail Incentive Policy
General Economic Development
Local Development Act Section 850
City of Oklahoma City
Property Tax
(not specified)
(N/A - performance-based)
$780,000
$0
$780,000
(none)
https://www.okc.gov/departments/finance/financial-and-budget-reports/annual-financial-reports-trusts
10934
Oklahoma
OK
Oklahoma City
Municipality
2018
TIF - Economic Development Project Plan
General Economic Development (TIF)
Local Development Act Section 850
City of Oklahoma City
Property Tax
Payment In Lieu of Taxes (PILOT)
Developers are required to pay back the total incentive received if they sell, transfer or otherwise dispose of the property usually within three to five years after the date of completion of the project.
$3,280,000
$0
$3,280,000
(none)
https://www.okc.gov/departments/finance/financial-and-budget-reports/annual-financial-reports-trusts
10935
Oklahoma
OK
Oklahoma City School District I-89
School District
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
Oklahoma Statutes 62-850
City of Oklahoma, Oklahoma
Property Tax Property Tax
Tax Exemption
(not specified)
$1,782,000
$0
$1,782,000
(none)
10936
Oklahoma
OK
Oklahoma City School District I-89
School District
2018
Five Year Ad Valorem Tax Exemption for Manufacturing
Manufacturing development
Section 193 of Title 62 of the Oklahoma Statutes
State of Oklahoma
Property Tax Property Tax
Tax Exemption
(not specified)
$1,885,000
$1,885,000
$0
(none)
10937
Oklahoma
OK
Oklahoma County
County
2018
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article X Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$429,105
$329,604
$99,501
(none)
https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16
10938
Oklahoma
OK
Plainview School District I-27
School District
2018
Homestead and Veterans Exemptions
(not specified)
Oklahoma State Statutes Title 31
State of Oklahoma
Property Tax Property Tax
Tax Exemption
(not specified)
$106,563
$0
$106,563
(none)
10939
Oklahoma
OK
Tulsa County
County
2018
Various Property Tax tax abatements
Capital investment
Oklahoma Constitution, Article X Section 6B
State of Oklahoma
Real and Personal Property Tax
Tax Exemption
(not specified)
$1,150,377
$16,804
$1,133,573
(none)
https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16
10940
Oklahoma
OK
Tulsa Public School District I-1
School District
2018
Enterprise Zones
General Economic Development (TIF)
Oklahoma Statutes 62-850
City of Tulsa
Property Tax
Tax Exemption
(not specified)
$144,400
$0
$144,400
(none)
10941
Oklahoma
OK
Tulsa Public School District I-1
School District
2018
Five Year Ad Valorem Tax Exemption for Manufacturing
Manufacturing development
Section 193 of Title 62 of the Oklahoma Statutes
State of Oklahoma
Property Tax
Tax Exemption
(not specified)
$3,839,571
$3,839,571
$0
(none)
10942
Oklahoma
OK
Union Public School District 9
School District
2018
State of Oklahoma Ad Valorem Exemption
Manufacturing development
Section 193 of Title 62 of the Oklahoma Statutes
State of Oklahoma
Property Tax Property Tax
Tax Exemption
(not specified)
$529,386
$529,386
$0
(none)
10943
Oregon
OR
Beaverton School District
School District
2018
Various agreements
General Economic Development
(not specified)
Washington County OR
Property Tax
(not specified)
(not specified)
$317,000
$0
$317,000
(none)
11173
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2018
Enterprise Zones
General Economic Development
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$321,502
$0
$321,502
(none)
https://www.bend.k12.or.us/district/organization/budget
11174
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2018
Construction in process in enterprise zones
General Economic Development
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$201,062
$0
$201,062
(none)
https://www.bend.k12.or.us/district/organization/budget
11175
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2018
Nonprofit Low-Income Rental Housing
Affordable Housing
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$95,668
$0
$95,668
(none)
https://www.bend.k12.or.us/district/organization/budget
11176
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2018
Housing for Low-Income Rental
Affordable Housing
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$21,774
$0
$21,774
(none)
https://www.bend.k12.or.us/district/organization/budget
11177
Oregon
OR
Bend-Lapine Administrative School District 1
School District
2018
Solar Projects
Energy production
(not specified)
Deschutes County and various local governments and state agencies
(not specified)
(not specified)
(not specified)
$933
$0
$933
(none)
https://www.bend.k12.or.us/district/organization/budget
11178
Oregon
OR
City of Eugene
Municipality
2018
Multi-Unit Property Tax Exemption
Redevelopment/revitalization
Oregon Revised Statutes (ORS) 307.600 – 307.637 and City Code 2.945 – 2.947
Eugene, Oregon
Real Property Tax
Reduction in assessed value; Tax Exemption
(no provisions for recapture)
$857,090
$0
$857,090
(none)
11179
Oregon
OR
City of Eugene
Municipality
2018
Low-Income Rental Housing Property Tax Exemption
Affordable Housing
Oregon Revised Statute (ORS) 307.515 – 307.535 and City Code 2.910 – 2.922
Eugene, Oregon
Property Tax
Tax Exemption
(no provisions for recapture)
$391,441
$0
$391,441
(none)
11180
Oregon
OR
City of Eugene
Municipality
2018
West Eugene Enterprise Zone
General Economic Development
Oregon Revised Statutes (ORS) 285C and City Ordinance No. 20368
Eugene, Oregon
Real Property Tax; Personal Property Tax
Reduction in assessed value; Tax Exemption
(not specified)
$250,928
$0
$250,928
(none)
11181
Oregon
OR
City of Eugene
Municipality
2018
Property Tax Differential
General Economic Development
Oregon Revised Statutes (ORS) 222 and City Resolution No. 5015 and 5068
Eugene, Oregon
Real Property Tax
Reduction of tax rate
As part of the tax abatement agreement, the property owner must repay the tax differential amount if the property owner does not annex to the City in a timely manner.
$52,192
$0
$52,192
(none)
11182
Oregon
OR
City of Gresham
Municipality
2018
Enterprise Zone
General Economic Development
Oregon Revised Statute (ORS) 285C.050 – 285C.250, the Oregon Enterprise Zone Act (the Act)
Gresham, Oregon
Property Tax
Reduction in assessed value; Tax Exemption
(not specified)
$1,223,859
$1,176,046
$47,813
Reimbursement is community service fee
11183
Oregon
OR
City of Gresham
Municipality
2018
Strategic Investment Program (Multnomah County)
Capital investment
(not specified)
Multnomah County, Oregon
Property Tax
Tax Exemption
(not specified)
$148,805
$96,729
$52,076
(none)
11184
Oregon
OR
City of Gresham
Municipality
2018
Strategic Investment Program (Multnomah County)
Capital investment
(not specified)
Multnomah County, Oregon
Property Tax
Tax Exemption
(not specified)
(none)
11185
Oregon
OR
City of Hillsboro
Municipality
2018
Strategic Investment Program
Capital investment
Oregon Legislature in 1993 under Oregon Revised Statutes (ORS) 285C.600
Hillsboro, Oregon
Property Tax
Reduction in assessed value
(not specified)
$75,813,000
$0
$75,813,000
Together with Washington County
11186
Oregon
OR
City of Hillsboro
Municipality
2018
Enterprise Zone Program
Job Creation/Retention
Oregon Revised Statutes (ORS) 285C.175
Hillsboro, Oregon
Property Tax
Reduction in assessed value
(not specified)
$3,493,000
$0
$3,493,000
Together with Washington County
11187
Oregon
OR
City of Hillsboro
Municipality
2018
Vertical Housing Program
Construction/rehabilitation
Oregon Revised Statutes (ORS) 307.864
Hillsboro, Oregon
Property Tax
Reduction in assessed value
(not specified)
$382,000
$0
$382,000
(none)
11188
Oregon
OR
City of Portland
Municipality
2018
Historic Property
Historic Preservation
Oregon Revised Statutes 358.475 Tourism development 358.545
State of Oregon
(not specified)
Reduction in assessed value
(not specified)
$3,357,572
$0
$3,357,572
(none)
11189
Oregon
OR
City of Portland
Municipality
2018
Homebuyer Opportunituy Limited Tax Exemption (HOLTE)
Property improvements
Oregon Revised Statutes 307.651 to 307.687
City of Portland
Real Property Tax
Tax Exemption/waiver
(not specified)
$866,055
$0
$866,055
(none)
11190
Oregon
OR
City of Portland
Municipality
2018
Multiple-Unit Housing in Core Areas
Construction/rehabilitation
Oregon Revised Statutes 307.600 to 307.637
City of Portland
Property Tax
Tax Exemption/waiver
(not specified)
$864,172
$0
$864,172
(none)
11191
Oregon
OR
City of Portland
Municipality
2018
Non-Profit Low Income Rental Housing
Affordable Housing
Oregon Revised Statutes 307.540 to 307.548; Historic property: Oregon Revised Statutes 358.475-358.545)
City of Portland
Property Tax
Tax Exemption/waiver
Disqualification; repayment of taxes; penalties and interest
$3,856,895
$0
$3,856,895
(none)
11192
Oregon
OR
City of Portland
Municipality
2018
Oregon Enterprise Zone (E-Zone) Program
General Economic Development (EZ)
Oregon Revised Statutes 285C.175
City of Portland
Real Property Tax
Tax Exemption/waiver
(not specified)
$2,631,557
$0
$2,631,557
(none)
11193
Oregon
OR
City of Portland
Municipality
2018
Residential Rehab Property
Construction/rehabilitation
Oregon Revised Statutes 308.450 to 308.481
City of Portland
Property Tax
Tax Exemption/waiver
(not specified)
$245
$0
$245
Repealed by City Code; no longer accepting new applications
11194
Oregon
OR
City of Salem
Municipality
2018
State of Oregon Enterprise Zone Partial Exempt
General Economic Development
Oregon Revised Statutes (ORS) Chapter 285C
State of Oregon
Property Tax
Tax Exemption
(not specified)
$251,173
$0
$251,173
(none)
11195
Oregon
OR
City of Salem
Municipality
2018
State of Oregon Enterprise Zone Full Exempt
General Economic Development
Oregon Revised Statutes (ORS) Chapter 285C
State of Oregon
Property Tax
Tax Exemption
(not specified)
$146,994
$0
$146,994
(none)
11196
Oregon
OR
City of Salem
Municipality
2018
Multiple Unit Housing
General Economic Development
Oregon Revised Statutes (ORS) 307.600 to 307.637
Salem, Oregon
Property Tax
(not specified)
(not specified)
$145,205
$0
$145,205
(none)
11197
Oregon
OR
City of Salem
Municipality
2018
State of Oregon Historial Property
General Economic Development
Oregon Revised Statutes (ORS) 307.630
State of Oregon
Property Tax
(not specified)
(not specified)
$113,455
$0
$113,455
(none)
11198
Oregon
OR
City of Salem
Municipality
2018
Polk County Enterprise Zone Partial Exempt
General Economic Development
(not specified)
Polk County, Oregon
Property Tax
(not specified)
(not specified)
$18,195
$0
$18,195
(none)
11199
Oregon
OR
Clackamas County
County
2018
Enterprise Zone
General Economic Development
ORS section 285C.175
Clackamas County
Property Tax
Tax Abatement
(not specified)
$168,184
$0
$168,184
(none)
https://dochub.clackamas.us/documents/drupal/62d3ba9a-3fd2-4980-8bb1-afe6ca8f1173
11200
Oregon
OR
Clackamas County
County
2018
Nonprofit Corporation Low Income Housing
Affordable Housing
1985 Oregon legislature
Clackamas County
Property Tax
Tax Abatement
(not specified)
$37,169
$0
$37,169
(none)
https://dochub.clackamas.us/documents/drupal/62d3ba9a-3fd2-4980-8bb1-afe6ca8f1173
11201
Oregon
OR
Hillsboro School District 1j
School District
2018
Strategic Investment Program
General Economic Development
(not specified)
Washington County, OR
Property Tax
(not specified)
(not specified)
$100,154,000
$0
$100,154,000
(none)
11202
Oregon
OR
Hillsboro School District 1j
School District
2018
Enterprise Zone
General Economic Development
(not specified)
Washington County, OR
Property Tax
(not specified)
(not specified)
$4,397,000
$0
$4,397,000
(none)
11203
Oregon
OR
Hillsboro School District 1j
School District
2018
Vertical Housing
General Economic Development
(not specified)
Washington County, OR
Property Tax
(not specified)
(not specified)
$489,000
$0
$489,000
(none)
11204
Oregon
OR
Hillsboro School District 1j
School District
2018
Construction in Process in Enterprise Zone
General Economic Development
(not specified)
Washington County, OR
Property Tax
(not specified)
(not specified)
$33,000
$0
$33,000
(none)
11205
Oregon
OR
Hillsboro School District 1j
School District
2018
Housing for Low-Income Rentals
Housing
(not specified)
Washington County, OR
Property Tax
(not specified)
(not specified)
$7,000
$0
$7,000
(none)
11206
Oregon
OR
Lane County
County
2018
Enterprise Zone
General Economic Development
ORS section 285C.175
Lane County
Property Tax
Tax Abatement
(not specified)
$317,663
$0
$317,663
(none)
11207
Oregon
OR
Lane County
County
2018
Housing; Multiple Unit in Core Areas
General Economic Development
(not specified)
Lane County
Property Tax
Tax Abatement
(not specified)
$205,839
$0
$205,839
(none)
11208
Oregon
OR
Lane County
County
2018
Housing for Low Income Rental
General Economic Development
(not specified)
Lane County
Property Tax
Tax Abatement
(not specified)
$94,009
$0
$94,009
(none)
11209
Oregon
OR
Lane County
County
2018
Vertical Housing
General Economic Development
(not specified)
Lane County
Property Tax
Tax Abatement
(not specified)
$748
$0
$748
(none)
11210
Oregon
OR
Marion County
County
2018
Enterprise Zone
General Economic Development
ORS 285C
City of Salem
Property Tax
Tax Abatement
(not specified)
$149,272
$0
$149,272
(none)
11211
Oregon
OR
Marion County
County
2018
Multiple Unit Housing
General Economic Development
ORS 307.600 to 637
City of Salem
Property Tax
Tax Abatement
(not specified)
$54,437
$0
$54,437
(none)
11212
Oregon
OR
Marion County
County
2018
Historic Property Abatements
General Economic Development
ORS 358.475 to 565
State of Oregon
Property Tax
Tax Abatement
(not specified)
$44,981
$0
$44,981
(none)
11213
Oregon
OR
Marion County
County
2018
Enterprise Zone
General Economic Development
ORS 285C
Cities of Aurora, Donald & Hubbard
Property Tax
Tax Abatement
(not specified)
$33,607
$0
$33,607
(none)
11214
Oregon
OR
Marion County
County
2018
Enterprise Zone
General Economic Development
ORS 285C
City of Stayton
Property Tax
Tax Abatement
(not specified)
$10,400
$0
$10,400
(none)
11215
Oregon
OR
Marion County
County
2018
Enterprise Zone
General Economic Development
ORS 285C
Cities of Mt. Angel & Silverton
Property Tax
Tax Abatement
(not specified)
$3,143
$0
$3,143
(none)
11216
Oregon
OR
Marion County
County
2018
Enterprise Zone
General Economic Development
ORS 285C
Cities of Gervais & Woodburn
Property Tax
Tax Abatement
(not specified)
$2,860
$0
$2,860
(none)
11217
Oregon
OR
Multnomah County
County
2018
Low Income Rental Housing
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$2,179,000
$0
$2,179,000
(none)
11218
Oregon
OR
Multnomah County
County
2018
Enterprise Zone
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$2,592,000
$0
$2,592,000
(none)
11219
Oregon
OR
Multnomah County
County
2018
New Housing Homebuyer Opportunity Limited Tax Exemptions
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$489,000
$0
$489,000
(none)
11220
Oregon
OR
Multnomah County
County
2018
Core Area Multi-Unit and Transit Oriented Development
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$488,000
$0
$488,000
(none)
11221
Oregon
OR
Multnomah County
County
2018
Historic Property
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$1,921,000
$0
$1,921,000
(none)
11222
Oregon
OR
Multnomah County
County
2018
Riparian Habitat Land
Job Creation/Retention
ORS 307.123
Other governments
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$1,000
$0
$1,000
(none)
11223
Oregon
OR
Multnomah County
County
2018
Strategic Key Investment Program
Job Creation/Retention
ORS 307.123
Multnomah County, Oregon
Property Tax
Tax Abatement
The County’s SIP policy contains a repayment clause which states that in the event of noncompliance, repayment of abated taxes (i.e. penalties) must be equal to or greater than the savings the company would realize by not meeting the requirement. In the event of noncompliance, specific terms for repayment would be negotiated for each standard and condition and included in the SIP contract.
$179,000
$0
$179,000
(none)
11224
Oregon
OR
Oregon
State
2018
Business Energy Program
Energy production
Oregon Revised Statutes 315.354, 315.356, 315.357, 469B.130
State of Oregon
Income Tax
Tax Credit
(not specified)
$27,000,000
$0
$27,000,000
(none)
11225
Oregon
OR
Oregon
State
2018
Oregon Investment Advantage
Entrepreneurship/innovation
Oregon Revised Statutes 285C.495, 285C.500 through 285C.506, 316.778, 317.391
State of Oregon
Income Tax
Tax reduction
(not specified)
$7,800,000
$0
$7,800,000
(none)
11226
Oregon
OR
Oregon
State
2018
Energy Conservation Project
Energy production
Oregon Revised Statutes 315.331
State of Oregon
Income Tax
Tax Credit
(not specified)
$3,700,000
$0
$3,700,000
(none)
11227
Oregon
OR
Oregon
State
2018
Electronic Commerce Zone Investment Program
E-commerce
Oregon Revised Statutes 285C.095, 285C.100, 315.507
State of Oregon
Income Tax
Tax Credit
(not specified)
$1,600,000
$0
$1,600,000
(none)
11228
Oregon
OR
Portland Public Schools
School District
2018
Low Income Housing Rental
Housing
(not specified)
Various Govts
(not specified)
(not specified)
(not specified)
$3,185,000
$0
$3,185,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11229
Oregon
OR
Portland Public Schools
School District
2018
Historic Property
Construction/rehabilitation
ORS 358.475 to 358.545
Multnomah County
Property Tax
(not specified)
(not specified)
$2,945,000
$0
$2,945,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11230
Oregon
OR
Portland Public Schools
School District
2018
Day Care Centers, Student Housing and Religious Schools
Educational development
ORS 307.145
Multnomah County
Property Tax
Tax Exemption
(not specified)
$2,760,000
$0
$2,760,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11231
Oregon
OR
Portland Public Schools
School District
2018
Other various exemption programs
(not specified)
(not specified)
Multnomah County
(not specified)
Tax Exemption
(not specified)
$1,688,000
$0
$1,688,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11232
Oregon
OR
Portland Public Schools
School District
2018
Enterprise Zones
General Economic Development
ORS 285C.050 to 285C.255
Multnomah County
Property Tax
Tax Exemption
(not specified)
$1,497,000
$0
$1,497,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11233
Oregon
OR
Portland Public Schools
School District
2018
Homebuyer Opportunity Tax Exempt
Housing
(not specified)
Various Govts
(not specified)
(not specified)
(not specified)
$527,000
$0
$527,000
(none)
https://www.portlandschools.org/departments/finance_department/audited_financial_statements
11234
Oregon
OR
Salem-Keizer School District 24j
School District
2018
Enterprise Zone - Full Exemption
(not specified)
(not specified)
State of Oregon
Property Tax
Tax Exemption
(not specified)
$123,991
$0
$123,991
(none)
11235
Oregon
OR
Salem-Keizer School District 24j
School District
2018
Enterprise Zone - Partial Exemption
(not specified)
(not specified)
State of Oregon
Property Tax
Tax Exemption
(not specified)
$188,258
$0
$188,258
(none)
11236
Oregon
OR
Salem-Keizer School District 24j
School District
2018
Multiple Unit Housing
(not specified)
(not specified)
City of Salem
Property Tax
Tax Exemption
(not specified)
$108,833
$0
$108,833
(none)
11237
Oregon
OR
Salem-Keizer School District 24j
School District
2018
Historical Property
(not specified)
(not specified)
State of Oregon
Property Tax
Tax Exemption
(not specified)
$85,036
$0
$85,036
(none)
11238
Oregon
OR
Washington County
County
2018
Strategic Investment Program
General Economic Development
(not specified)
Washington County
Property Tax
Tax Abatement
(not specified)
$41,512,000
$0
$41,512,000
(none)
11239
Oregon
OR
Washington County
County
2018
Enterprise Zones
General Economic Development
ORS section 285C.175
Washington County
Property Tax
Tax Abatement
(not specified)
$1,923,000
$0
$1,923,000
(none)
11240
Oregon
OR
Washington County
County
2018
Vertical Housing
General Economic Development
(not specified)
Washington County
Property Tax
Tax Abatement
(not specified)
$219,000
$0
$219,000
(none)
11241
Oregon
OR
Washington County
County
2018
Nonprofit Corporation Low Income Housing
Affordable Housing
1985 Oregon legislature
Washington County
Property Tax
Tax Abatement
(not specified)
$101,000
$0
$101,000
(none)
11242
Oregon
OR
Washington County
County
2018
Construction in Process in Enterprise Zone
General Economic Development
(not specified)
Washington County
Property Tax
Tax Abatement
(not specified)
$14,000
$0
$14,000
(none)
11243
Oregon
OR
Washington County
County
2018
Housing for Low Income Rental
General Economic Development
(not specified)
Washington County
Property Tax
Tax Abatement
(not specified)
$3,000
$0
$3,000
(none)
11244
Pennsylvania
PA
Allegheny County
County
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
Pennsylvania Tax Increment Financing Act (53 P.S. §6930.1 et seq.)
Allegheny County, Pennsylvania
Real Estate Property Tax
Tax freeze
(not specified)
$3,730,721
$0
$3,730,721
(none)
https://alleghenycontroller.com/reports-audits-type/annual-report/
11816
Pennsylvania
PA
Allegheny County
County
2018
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Pennsylvania Local Economic Revitalization Tax Assistance Act 76 of 1977 (72 P.S. §4722, et seq.)
Allegheny County, Pennsylvania
Real Estate Property Tax
Tax Exemption
no provisions for recapture
$2,131,049
$0
$2,131,049
(none)
https://alleghenycontroller.com/reports-audits-type/annual-report/
11817
Pennsylvania
PA
Allentown School District
School District
2018
Keystone Opportunity Zone (KOZ)
General Economic Development
Keystone Opportunity Zone (KOZ) Act, 73 P.S. Sections 820.101-820.1309
City of Allentown, Pennsylvania
Property Tax
Tax Exemption; Tax Credit
If qualified businesses, property owners or residents relocate out of the KOZ within a stipulated period of time, certain percentages of the exemptions, deductions, abatements or credits shall be refunded to the Commonwealth and political subdivision
$560,000
$0
$560,000
(none)
11818
Pennsylvania
PA
Allentown School District
School District
2018
Neighborhood Improvement Zone (NIZ)
General Economic Development
Pennsylvania Act 50 of 2009 and Act 26 of 2011
City of Allentown, Pennsylvania
Property Tax
Tax diversion
(not specified)
$337,000
$0
$337,000
(none)
11819
Pennsylvania
PA
Bradford Area School District
School District
2018
Keystone Opportunity Zone (KOZ)
General Economic Development
(not specified)
Bradford Area School District
Property Tax
Tax Exemption
(not specified)
$174,000
$0
$174,000
(none)
11820
Pennsylvania
PA
Bradford Area School District
School District
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
Bradford Area School District
Property Tax
Tax Exemption
(not specified)
$51,000
$0
$51,000
(none)
11821
Pennsylvania
PA
Bradford Area School District
School District
2018
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Bradford Area School District
Property Tax
Tax Exemption
(not specified)
$33,000
$0
$33,000
(none)
11822
Pennsylvania
PA
Burrell School District
School District
2018
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Township of Upper Burrell, Pennsylvania
Property Tax
Tax Exemption
(not specified)
$55,354
$0
$55,354
(none)
11823
Pennsylvania
PA
Carbondale Area School District
School District
2018
Keystone Opportunity Zone (KOZ)
General Economic Development
Keystone Opportunity Zone (KOZ) Act
Carbondale Area School District
Property Tax
Tax Exemption
(not specified)
$201,435
$0
$201,435
(none)
11824
Pennsylvania
PA
Carlisle Area School District
School District
2018
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
Local Economic Revitalization Tax Assistance (LERTA) Act
Carlisle Area School District
Property Tax
Tax Exemption
(not specified)
$32,326
$0
$32,326
(none)
11825
Pennsylvania
PA
Central York School District
School District
2018
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Central York School District, Pennsylvania
Property Tax
Tax Exemption
(not specified)
$667,619
$0
$667,619
(none)
11826
Pennsylvania
PA
Chambersburg Area School District
School District
2018
Keystone Opportunity Zone (KOZ)
General Economic Development
(not specified)
Chambersburg Area School District, Pennsylvania
Real Estate Taxes
Tax Credit; tax waivers;
Any business which relocates outside of the zone within the first five years of locating in a zone may be required to refund all tax benefits received.
$134,197
$0
$134,197
(none)
11827
Pennsylvania
PA
City of Allentown
Municipality
2018
Neighborhood Improvement Zone
General Economic Development
(not specified)
Allentown
(not specified)
(not specified)
(not specified)
$2,300,000
$0
$2,300,000
(none)
https://www.allentownpa.gov/Finance/Info-Resources/Comprehensive-Annual-Financial-Report
11828
Pennsylvania
PA
City of Allentown
Municipality
2018
Keystone Opportunity Zone
General Economic Development
(not specified)
Allentown
(not specified)
(not specified)
(not specified)
$139,000
$0
$139,000
(none)
https://www.allentownpa.gov/Finance/Info-Resources/Comprehensive-Annual-Financial-Report
11829
Pennsylvania
PA
City of Erie
Municipality
2018
Local Economic Revitalization Tax Assistance
General Economic Development
(not specified)
Erie
(not specified)
(not specified)
(not specified)
$1,918,613
$0
$1,918,613
(none)
https://ecode360.com/documents/pub/ER3969/Budgets/?subCategory=Comprehensive+Annual+Financial+Report
11830
Pennsylvania
PA
City of Philadelphia
Municipality
2018
Keystone Opportunity Zone (KOZ) Business Income and Receipt Tax Credit
General Economic Development
Chapter § 19-3200
State of Pennsylvania
Business Income and Receipt Tax
Tax abatement; Tax Credit; Tax Exemption
(no provisions for recapture)
$75,734,208
$0
$75,734,208
(none)
11831
Pennsylvania
PA
City of Philadelphia
Municipality
2018
Rehab & New Construction for Commercial & Industrial Properties
Construction/rehabilitation
Ordinance 1130
City of Philadelphia
Real Estate Tax
(not specified)
(no provisions for recapture)
$27,849,489
$0
$27,849,489
(none)
11832
Pennsylvania
PA
City of Philadelphia
Municipality
2018
New Construction for Residential Properties
Construction/rehabilitation
Ordinance 1456-A
City of Philadelphia
Real Estate Tax
(not specified)
(no provisions for recapture)
$14,966,250
$0
$14,966,250
(none)
11833
Pennsylvania
PA
City of Philadelphia
Municipality
2018
Keystone Opportunity Zone (KOZ) Real Estate Tax Credit
General Economic Development
Chapter § 19-3200
State of Pennsylvania
Real Estate Tax
Tax abatement; Tax Credit; Tax Exemption
(no provisions for recapture)
$10,323,993
$0
$10,323,993
(none)
11834
Pennsylvania
PA
City of Philadelphia
Municipality
2018
Keystone Opportunity Zone (KOZ) Net Profit Tax Credit
General Economic Development
Chapter § 19-3200
State of Pennsylvania
Net Profit Tax
Tax abatement; Tax Credit; Tax Exemption
(no provisions for recapture)
$9,907,744
$0
$9,907,744
(none)
11835
Pennsylvania
PA
City of Philadelphia
Municipality
2018
Tax Increment Financing (TIF) District(s)
General Economic Development (TIF)
Tax Increment Financing Act
State of Pennsylvania
Real Estate Tax
(not specified)
(N/A - TIF)
$6,153,223
$0
$6,153,223
(none)
11836
Pennsylvania
PA
City of Philadelphia
Municipality
2018
Rehab Construction for Residential Properties
Construction/rehabilitation
Ordinance 961
City of Philadelphia
Real Estate Tax
(not specified)
(no provisions for recapture)
$5,206,308
$0
$5,206,308
BVSW Garden Oaks; Cullen SH Apartments; CyrusOne; Emerson Process LLLP; Fairway Energy; Halliburton; Kroger
11837
Pennsylvania
PA
City of Philadelphia
Municipality
2018
Community Development Corporation (CDC) Tax Credit
General Economic Development
Chapter § 19-2604 (7)
City of Philadelphia
Business Income and Receipt Tax
Tax Credit
(no provisions for recapture)
$2,984,110
$0
$2,984,110
(none)
11838
Pennsylvania
PA
City of Philadelphia
Municipality
2018
Development Abatement for New or Improved Residential Properties
Construction/rehabilitation
State Act 175
City of Philadelphia
Real Estate Tax
(not specified)
(no provisions for recapture)
$2,224,421
$0
$2,224,421
(none)
11839
Pennsylvania
PA
City of Philadelphia
Municipality
2018
Job Creation Tax Credit
Job Creation/Retention
Chapter § 19-2604 (6)
City of Philadelphia
Business Income and Receipt Tax
Tax Credit
(no provisions for recapture)
$1,452,922
$0
$1,452,922
(none)
11840
Pennsylvania
PA
City of Pittsburgh
Municipality
2018
Homestead Exemption
Housing
City Council ordinance
Pittsburgh, Pennsylvania
Real Estate Tax
Tax Exemption
(not specified)
$6,419,369
$0
$6,419,369
(none)
https://pittsburghpa.gov/controller/annualreport
11841
Pennsylvania
PA
City of Pittsburgh
Municipality
2018
Tax Increment Financing
General Economic Development
City Council ordinance
Pittsburgh, Pennsylvania
Real Estate Tax - TIF
Payment
(not specified)
$3,826,518
$0
$3,826,518
(none)
https://pittsburghpa.gov/controller/annualreport
11842
Pennsylvania
PA
City of Pittsburgh
Municipality
2018
Act 77- Senior Tax Relief
Residential tax relief
City Council ordinance
Pittsburgh, Pennsylvania
Real Estate Tax
Tax relief
(not specified)
$2,081,072
$0
$2,081,072
(none)
https://pittsburghpa.gov/controller/annualreport
11843
Pennsylvania
PA
City of Pittsburgh
Municipality
2018
5-year Visitability Credit
Housing
City Council ordinance
Pittsburgh, Pennsylvania
Real Estate Tax
Tax Credit
(no provisions for recapture)
$1,887,391
$0
$1,887,391
(none)
https://pittsburghpa.gov/controller/annualreport
11844
Pennsylvania
PA
City of Pittsburgh
Municipality
2018
10-year Residential LERTA
Housing
City Council ordinance
Pittsburgh, Pennsylvania
Real Estate Tax
Tax Credit
(no provisions for recapture)
$881,806
$0
$881,806
(none)
https://pittsburghpa.gov/controller/annualreport
11845
Pennsylvania
PA
City of Pittsburgh
Municipality
2018
10-year Act 42 Enhanced
Housing
City Council ordinance
Pittsburgh, Pennsylvania
Real Estate Tax
Reduction of assessed value
(no provisions for recapture)
$586,164
$0
$586,164
(none)
https://pittsburghpa.gov/controller/annualreport
11846
Pennsylvania
PA
City of Pittsburgh
Municipality
2018
10-year Residential LERTA
Housing
City Council ordinance
Pittsburgh, Pennsylvania
Real Estate Tax
Tax Credit
(no provisions for recapture)
$404,840
$0
$404,840
(none)
https://pittsburghpa.gov/controller/annualreport
11847
Pennsylvania
PA
City of Pittsburgh
Municipality
2018
5-year Commercial LERTA
Housing
City Council ordinance
Pittsburgh, Pennsylvania
Real Estate Tax
Tax Credit
(no provisions for recapture)
$58,677
$0
$58,677
(none)
https://pittsburghpa.gov/controller/annualreport
11848
Pennsylvania
PA
City of Pittsburgh
Municipality
2018
3-year Act 42
Housing
City Council ordinance
Pittsburgh, Pennsylvania
Real Estate Tax
Reduction of assessed value
(no provisions for recapture)
$52,457
$0
$52,457
(none)
https://pittsburghpa.gov/controller/annualreport
11849
Pennsylvania
PA
City of Pittsburgh
Municipality
2018
10-year Local Economic Stimulus
Real estate development (residential)
City Council ordinance
Pittsburgh, Pennsylvania
Real Estate Tax
Tax Credit
(no provisions for recapture)
$22,850
$0
$22,850
(none)
https://pittsburghpa.gov/controller/annualreport
11850
Pennsylvania
PA
City of Reading
Municipality
2018
Keystone Opportunity Zone Program
General Economic Development
(not specified)
Reading
(not specified)
(not specified)
(not specified)
$412,000
$0
$412,000
(none)
11851
Pennsylvania
PA
City of Reading
Municipality
2018
Local Economic Revitalization Tax Assistance
General Economic Development
(not specified)
Reading
(not specified)
(not specified)
(not specified)
$78,000
$0
$78,000
(none)
11852
Pennsylvania
PA
Crestwood School District
School district
2018
Clean and Green
Conservation of farmland, forest, open space, or water
(not specified)
Crestwood School District, Pennsylvania
Real Estate Tax
Reduction in assessed value
(not specified)
$525,000
$0
$525,000
(none)
11853
Pennsylvania
PA
Crestwood School District
School district
2018
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Crestwood School District, Pennsylvania
Real Estate Tax
Tax Abatement
(not specified)
$118,000
$0
$118,000
(none)
11854
Pennsylvania
PA
Crestwood School District
School district
2018
Keystone Opportunity Zone (KOZ)
General Economic Development
(not specified)
Crestwood School District, Pennsylvania
Real Estate Tax
Tax waiver
A landowner who is noncompliant with any tax or zoning requirements during the calendar year is subject to recapture of abated taxes.
$46,000
$0
$46,000
(none)
11855
Pennsylvania
PA
Dallastown Area School District
School district
2018
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Dallastown Area School District, Pennsylvania
Real Estate Tax
Tax Exemption
(no provisions for recapture)
$383,158
$0
$383,158
(none)
11856
Pennsylvania
PA
East Lycoming School District
School district
2018
Homestead Tax Exemption
Residential tax relief
Taxpayer Relief Act, Act 1 of Special Session 1 of 2006
East Lycoming School District, Pennsylvania
Property Tax
Tax Exemption
(not specified)
$533,000
$0
$533,000
(none)
11857
Pennsylvania
PA
Eastern York School District
School district
2018
Clean and Green
Conservation of farmland, forest, open space, or water
(not specified)
Eastern York School District, Pennsylvania
Property Tax
Reduction in assessed value
(not specified)
$1,858,277
$0
$1,858,277
(none)
11858
Pennsylvania
PA
Easton Area School District
School district
2018
Cooperation and School District Tax Fund Agreements Regarding Route 33 Tax Increment Financing District
General Economic Development (TIF)
Pennsylvania Tax Increment Financing Act of 1990
Easton Area School District, Pennsylvania
Real Estate Tax
Reduction in assessed value
(not specified)
$1,395,953
$0
$1,395,953
(none)
11859
Pennsylvania
PA
Elizabethtown Area School District
School district
2018
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Elizabethtown Area School District, Pennsylvania
Property Tax
Tax Exemption
Exemption is revoked and forfeited for failure by the property owner to pay any (no provisions for recapture)xempt real estate taxes by the last day of the time period to pay such taxes in the penalty period
$663,000
$0
$663,000
(none)
11860
Pennsylvania
PA
Fort Leboeuf School District
School district
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
Fort Leboeuf School District, Pennsylvania
Property Tax
(not specified)
(not specified)
$11,345
$0
$11,345
(none)
11861
Pennsylvania
PA
Fort Leboeuf School District
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
(not specified)
Fort Leboeuf School District, Pennsylvania
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$11,345
$0
$11,345
(none)
11862
Pennsylvania
PA
Fort Leboeuf School District
School district
2018
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Fort Leboeuf School District, Pennsylvania
Property Tax
Tax Exemption
(not specified)
$11,345
$0
$11,345
(none)
11863
Pennsylvania
PA
Fort Leboeuf School District
School district
2018
Homestead/Farmstead Exclusion
Residential tax relief
(not specified)
Fort Leboeuf School District, Pennsylvania
Property Tax
Tax Exemption
(not specified)
$11,345
$0
$11,345
(none)
11864
Pennsylvania
PA
General Mclane School District
School district
2018
Local Economic Revitalization Tax Assistance (LERTA)
(not specified)
(not specified)
General Mclane School District, Pennsylvania
Real Estate Tax
(not specified)
(not specified)
$186,485
$0
$186,485
(none)
11865
Pennsylvania
PA
General Mclane School District
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
(not specified)
General Mclane School District, Pennsylvania
Real Estate Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$31,597
$0
$31,597
(none)
11866
Pennsylvania
PA
Greencastle-Antrim School District
School district
2018
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Greencastle-Antrim School District, Pennsylvania
Property Tax
Tax Abatement
(not specified)
$668,500
$0
$668,500
(none)
11867
Pennsylvania
PA
Greenville Area School District
School district
2018
Homestead/Farmstead Exclusion
Residential tax relief
Taxpayer Relief Act of 2006
Greenville Area School District, Pennsylvania
Property Tax
Tax Abatement
(not specified)
$538,314
$0
$538,314
(none)
11868
Pennsylvania
PA
Hamburg Area School District
School district
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
(not specified)
Hamburg Area School District, Pennsylvania
Property Tax
Tax Abatement
(not specified)
$557,014
$0
$557,014
(none)
11869
Pennsylvania
PA
Lancaster County
County
2018
Local Economic Revitalization Tax Assistance (LERTA)
General Economic Development
Act 76 of 1977 (72 P.S. section 4722 et seq.)
Lancaster County
Property Tax
Tax Abatement
(not specified)
$127,213
$0
$127,213
(none)
https://www.co.lancaster.pa.us/Archive.aspx?AMID=39
11870
Pennsylvania
PA
Lancaster County
County
2018
Keystone Opportunity Zone (KOZ) Program
General Economic Development
Act 16 of 2012 (P.L. 705, No. 92)
State of Pennsylvania
Property Tax
Tax Abatement
(not specified)
$119,073
$0
$119,073
(none)
https://www.co.lancaster.pa.us/Archive.aspx?AMID=39
11871
Pennsylvania
PA
Pennsylvania
State
2018
Coal Refuse Energy and Reclamation Tax Credit Program
Energy production
Article XVII‚ÄêJ of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Gross Receipts Tax; Financial Institutions Tax
Tax Credit
(not specified)
$1,400,000
$0
$1,400,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
11872
Pennsylvania
PA
Pennsylvania
State
2018
Educational Tax Credit
Educational development
Article XX‚ÄêB of the Public School Code of 1949
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Mutual Thrift Institutions Tax; Title Insurance Company Shares Tax; Malt Beverage Tax; Surplus Lines Tax for Retaliatory Fees
Tax Credit
If proof is not received, the Tax Credit approval is void. For two‚Äêyear applications, if the second year contribution is not made, the prior year credit is reduced to 75%.
$129,400,000
$0
$129,400,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
11873
Pennsylvania
PA
Pennsylvania
State
2018
Film Production Tax Credit
Film, TV, and/or media
Article XVII‚ÄêD of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Mutual Thrift Institutions Tax; Title Insurance Company Shares Tax
Tax Credit
If the agreed upon qualified film production expenses are not incurred, the taxpayer must repay the Commonwealth the amount of Tax Credit claimed.
$60,400,000
$0
$60,400,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
11874
Pennsylvania
PA
Pennsylvania
State
2018
Keystone Innovation Zone (KIZ)
Entrepreneurship/innovation
Article XIX‚ÄêF of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax
Tax Credit
If there is no payroll within the KIZ, the Tax Credit may be reduced. If there is no property or payroll within the KIZ, the business is ineligible. Businesses must report semi‚Äêannually through the KIZ Force reporting tool.
$16,000,000
$0
$16,000,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
11875
Pennsylvania
PA
Pennsylvania
State
2018
Keystone Opportunity Zone Program (KOZ)
General Economic Development (OZ)
Article XIX‚ÄêD of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Mutual Thrift Institutions Tax; Sales and Use Tax
Tax Exemption; Tax Credit
Businesses that cease operations in a KOZ within five years of first receiving tax benefits must repay a prorated percentage of the taxes abated; 66% if within three years or 33% if within four to five years.
$92,100,000
$0
$92,100,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
11876
Pennsylvania
PA
Pennsylvania
State
2018
Neighborhood Assistance Programs
Capital investment
Article XIX‚ÄêA of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Mutual Thrift Institutions Tax; Title Insurance Company Shares Tax
Tax Credit
(N/A - performance-based)
$18,000,000
$0
$18,000,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
11877
Pennsylvania
PA
Pennsylvania
State
2018
Neighborhood Improvement Zone Program (NIZ)
Construction/rehabilitation
Article XIX‚ÄêB of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Capital Stock/Foreign Franchise Tax; Bank and Trust Company Shares; Sales, Use & Hotel Occupancy Tax; Employer Withholding Tax; Gross Receipts Tax; Unemployment Compensation Tax; Realty Transfer Tax; Cigarette Tax; Vehicle Rental Tax; Gross Premiums Tax; Malt Beverage Tax; Liquor/Wine Tax
Tax Increment Financing (TIF)
(N/A - TIF)
$45,600,000
$0
$45,600,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
11878
Pennsylvania
PA
Pennsylvania
State
2018
Opportunity Scholarship Tax Credit (OSTC)
Educational development
Article XX‚ÄêB of the Public School Code of 1949
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Mutual Thrift Institutions Tax; Title Insurance Company Shares Tax; Malt Beverage Tax; Surplus Lines Tax for Retaliatory Fees
Tax Credit
(N/A - performance-based)
$32,600,000
$0
$32,600,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
11879
Pennsylvania
PA
Pennsylvania
State
2018
Resource Enhancement & Protection Tax Credit (REAP)
Agricultural development
Article XVII‚ÄêE of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premiums Tax; Mutual Thrift Institutions Tax; Title Insurance Company Shares Tax
Tax Credit
If the "Best Management Practices" (BMP) is not maintained for the entire defined life span, all Tax Credits must be refunded.
$5,400,000
$0
$5,400,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
11880
Pennsylvania
PA
Pennsylvania
State
2018
Tax Credit for New Jobs
Job Creation/Retention
Article XVIII‚ÄêB of the Tax Reform Code of 1971
State of Pennsylvania
Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Mutual Thrift Institutions Tax; Gross Receipts Tax; Gross Premiums Tax; Title Insurance Company Shares Tax
Tax Credit
Although businesses do not receive the Tax Credit until after the jobs are created, if businesses do not maintain operations for five years all Tax Credits must be refunded. If a business does not create the required promised number of jobs, penalties may be assessed.
$10,100,000
$0
$10,100,000
(none)
https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx
11881
Pennsylvania
PA
Philadelphia Public Schools
School district
2018
Rehab & New Construc for Indust/Comm Prop
General Economic Development
Section 19-1303 Philadelphis State Code
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$33,900,000
$0
$33,900,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
11882
Pennsylvania
PA
Philadelphia Public Schools
School district
2018
New Construction for Resid Propertoes
Housing
Section 19-1303 (2) Philadelphis State Code
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$18,200,000
$0
$18,200,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
11883
Pennsylvania
PA
Philadelphia Public Schools
School district
2018
Keystone Opportunity Zones
General Economic Development
73 PS 820.101
Philadelphia, PA
Various Taxes
Tax Abatement
(not specified)
$12,600,000
$0
$12,600,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
11884
Pennsylvania
PA
Philadelphia Public Schools
School district
2018
Rehab Construction for Residential Properties
Housing
Section 19-1303 (2) Philadelphis State Code
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$6,300,000
$0
$6,300,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
11885
Pennsylvania
PA
Philadelphia Public Schools
School district
2018
Abatement for New/Improved Resid Prop
Housing
PS 5020-205
Philadelphia, PA
Property Tax
Tax Abatement
(not specified)
$2,700,000
$0
$2,700,000
(none)
https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/
11886
Pennsylvania
PA
Pittsburgh Public Schools
School district
2018
Homestead Exemptions
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$15,580,315
$0
$15,580,315
(none)
https://www.pghschools.org/finance
11887
Pennsylvania
PA
Pittsburgh Public Schools
School district
2018
Tax Increment Financing
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$2,663,241
$0
$2,663,241
(none)
https://www.pghschools.org/finance
11888
Pennsylvania
PA
Pittsburgh Public Schools
School district
2018
Residential LERTA
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$1,214,079
$0
$1,214,079
(none)
https://www.pghschools.org/finance
11889
Pennsylvania
PA
Pittsburgh Public Schools
School district
2018
Act 42 Enhanced
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$801,788
$0
$801,788
(none)
https://www.pghschools.org/finance
11890
Pennsylvania
PA
Pittsburgh Public Schools
School district
2018
Residential Enhanced LERTA
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$532,942
$0
$532,942
(none)
https://www.pghschools.org/finance
11891
Pennsylvania
PA
Pittsburgh Public Schools
School district
2018
TRID
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$650,130
$0
$650,130
(none)
https://www.pghschools.org/finance
11892
Pennsylvania
PA
Pittsburgh Public Schools
School district
2018
Act 42
General Economic Development
(not specified)
City of Pittsburgh
Property Tax
Tax Abatement
(not specified)
$68,358
$0
$68,358
(none)
https://www.pghschools.org/finance
11893
Pennsylvania
PA
Wilkinsburg Borough School District
School district
2018
Various Tax Abatement Agreements
Construction/rehabilitation
(not specified)
Wilkinsburg Borough School District, Pennsylvania
Real Property Tax
Tax Exemption
(not specified)
$1,622,499
$0
$1,622,499
(none)
11894
Pennsylvania
PA
Williamsport Area School District
School district
2018
Clean and Green
Conservation of farmland, forest, open space, or water
(not specified)
Williamsport Area School District, Pennsylvania
Property Tax
Tax Abatement
(not specified)
$303,135
$0
$303,135
(none)
11895
Pennsylvania
PA
Williamsport Area School District
School district
2018
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Williamsport Area School District, Pennsylvania
Property Tax
Tax Abatement
(not specified)
$106,565
$0
$106,565
(none)
11896
Pennsylvania
PA
Williamsport Area School District
School district
2018
Keystone Opportunity Zone (KOZ)
Business attraction/retention/expansion
(not specified)
Williamsport Area School District, Pennsylvania
Property Tax
Tax Abatement
(not specified)
$30,508
$0
$30,508
(none)
11897
Pennsylvania
PA
Wyalusing Area School District
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
(not specified)
Wyalusing Area School District, Pennsylvania
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$29,200
$0
$29,200
(none)
11898
Pennsylvania
PA
Wyoming Area School District
School district
2018
Local Economic Revitalization Tax Assistance (LERTA)
Construction/rehabilitation
(not specified)
Wyoming Area School District, Pennsylvania
Property Tax
Tax Abatement
(not specified)
$15,726
$0
$15,726
(none)
11899
Pennsylvania
PA
Wyomissing Area School District
School district
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
Pennsylvania Assembly Act No. 113 of 1990
Wyomissing Area School District, Pennsylvania
Real Estate Tax
Tax Abatement
(not specified)
$44,752
$0
$44,752
(none)
11900
Pennsylvania
PA
York Suburban School District
School district
2018
Clean and Green
Conservation of farmland, forest, open space, or water
(not specified)
York Suburban School District, Pennsylvania
Property Tax
Tax Abatement
(not specified)
$48,570
$0
$48,570
(none)
11901
Rhode Island
RI
City of Cranston
Municipality
2018
Economic Development Tax Incentive Program for Commercially Zoned Property
General Economic Development
(not specified)
City of Cranston
Property Tax
(not specified)
(not specified)
$255,980
$0
$255,980
Breakdown by recipient
https://www.cranstonri.gov/departments/finance/finance-department/
12224
Rhode Island
RI
City of Newport
Municipality
2018
Tax Abatement
General Economic Development
(not specified)
Newport
Property Tax
(not specified)
(not specified)
$8,230
$0
$8,230
(none)
https://www.cityofnewport.com/city-hall/departments/finance/budgets-cafrs-cips-annual-performance-reports/cafrs
12225
Rhode Island
RI
City of Pawtucket
Municipality
2018
Real Estate Tax Stabilization Program
General Economic Development
(not specified)
Pawtucket, Rhode Island
(not specified)
(not specified)
(not specified)
$1,072,668
$0
$1,072,668
(none)
https://pawtucketri.com/finance-department/budgets-and-audits
12226
Rhode Island
RI
City of Providence
Municipality
2018
Title 44 Program (historic preservation)
Historic Preservation
The State of Rhode Island General Laws Section 44-3-31.2
City of Providence
Real Property Tax; Personal Property Tax
Reduction in assessed value
(no provisions for recapture)
$9,125,269
$0
$9,125,269
(none)
https://www.providenceri.gov/controllers-office/financial-reports/
12227
Rhode Island
RI
City of Providence
Municipality
2018
Historic Property Stabilization Ordinance
Historic Preservation
The State of Rhode Island General Laws Section 44-3-9
City of Providence
Real Property Tax; Personal Property Tax
Reduction in assessed value
(no provisions for recapture)
$2,739,037
$0
$2,739,037
(none)
https://www.providenceri.gov/controllers-office/financial-reports/
12228
Rhode Island
RI
City of Providence
Municipality
2018
Tax Stabilization for Commercial and Residential Property
Construction/rehabilitation
The State of Rhode Island General Laws Section 44-3-9
City of Providence
Real Property Tax; Personal Property Tax
Freeze assessment
(no provisions for recapture)
$272,916
$0
$272,916
(none)
https://www.providenceri.gov/controllers-office/financial-reports/
12229
Rhode Island
RI
City of Providence
Municipality
2018
Neighborhood Revitalization Act
Construction/rehabilitation
The State of Rhode Island General Laws Section 44-3-9
City of Providence
Real Property Tax; Personal Property Tax
Freeze assessment
(no provisions for recapture)
$43,806
$0
$43,806
(none)
https://www.providenceri.gov/controllers-office/financial-reports/
12230
Rhode Island
RI
Rhode Island
State
2018
Historic Preservation Tax Credits
Historic Preservation
RIGL 44-33.6
State of Rhode Island
Business Corporation Tax; Personal Income Tax; Insurance Tax; Insurance - HMO Tax
Tax Credit
(no provisions for recapture)
$25,189,000
$0
$25,189,000
(none)
https://treasury.ri.gov/financial-reports
12231
Rhode Island
RI
Rhode Island
State
2018
Job Development Act
Job Creation/Retention
Jobs Development Act (RI Gen. Laws 42-64.5-1) and as amended by Rhode Island New Qualified Jobs Incentive Act 2015 (RIGL 44-48.3-12)
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Financial Institution Tax; Insurance Company Tax; Personal Income Tax
Reduction of tax rate
(no provisions for recapture)
$7,934,000
$0
$7,934,000
(none)
https://treasury.ri.gov/financial-reports
12232
Rhode Island
RI
Rhode Island
State
2018
Motion Picture Production Credit
Film, TV, and/or media
RIGL 44-31.2
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Financial Institution Tax; Insurance Company Tax; Personal Income Tax
Tax Credit
(no provisions for recapture)
$3,777,000
$0
$3,777,000
(none)
https://treasury.ri.gov/financial-reports
12233
Rhode Island
RI
Rhode Island
State
2018
Job Training Tax Credit
Workforce development
RIGL 42-64.6
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Bank Tax; Insurance Company Tax
Tax Credit
Credit claimed for an employee is recaptured if the employee involuntarily, other than as a result of death or disability, no longer qualifies as a qualifying employee of the employer at any time during the 18-month period following the employee's completion of the program.
$1,429,000
$0
$1,429,000
(none)
https://treasury.ri.gov/financial-reports
12234
Rhode Island
RI
Rhode Island
State
2018
Tax Credit for Contributions to Qualified Scholarship Organizations
Educational development
RIGL 44-62-2
State of Rhode Island
Business Corporation Tax; Public Service Corporation Tax; Bank Tax; Bank Deposits Tax; Insurance Company Tax; Personal Income Tax
Tax Credit
If the amount of the second-year contribution is less than 80% of the first-year contribution, then the credit for both the first- and second-year contributions shall equal 75% of each year's contribution. In such case, the tax administrator shall prepare the Tax Credit certificate for the second year at 75%. The difference in credit allowable for the first year (15% of the first-year contribution) shall be recaptured by adding it to the taxpayer's tax in that year.
$1,425,000
$0
$1,425,000
(none)
https://treasury.ri.gov/financial-reports
12235
Rhode Island
RI
Rhode Island
State
2018
Wavemaker Fellowship
Job Creation/Retention
Stay Invested in RI Wavemaker Fellowship (RIGL 42-64.26)
State of Rhode Island
Personal Income Tax
Tax Credit
Tax Credits may be denied or revoked if Applicant's certification or information is found to be willfully false; if the Applicant or successor is convicted of bribery, fraud, theft, embezzlement, misappropriation, and/or extortion involving the State, any State agency or political subdivision of the State.
$62,000
$0
$62,000
(none)
https://treasury.ri.gov/financial-reports
12236
South Carolina
SC
Aiken County School District
School district
2018
FILOT
General Economic Development
(not specified)
Aiken County, SC
Property Tax
(not specified)
(not specified)
$2,564,661
$0
$2,564,661
(none)
12447
South Carolina
SC
Aiken County School District
School district
2018
Special Source Revenue Credit
General Economic Development
(not specified)
Aiken County, SC
Property Tax
(not specified)
(not specified)
$21,902,912
$0
$21,902,912
(none)
12448
South Carolina
SC
Anderson County School District 1
School district
2018
Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)
General Economic Development
(not specified)
Anderson County SC
Property Tax
(not specified)
(not specified)
$5,701,000
$0
$5,701,000
(none)
12449
South Carolina
SC
Anderson County School District 2
School district
2018
Tax Abatement
General Economic Development
(not specified)
Anderson County SC
Property Tax
(not specified)
(not specified)
$734,000
$0
$734,000
(none)
12450
South Carolina
SC
Anderson County School District 3
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Anderson County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$1,889,918
$0
$1,889,918
(none)
12451
South Carolina
SC
Anderson County School District 3
School district
2018
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Anderson County
Property Tax
Tax Credit
(not specified)
$203,248
$0
$203,248
(none)
12452
South Carolina
SC
Anderson County School District 4
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Anderson County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$3,143,330
$0
$3,143,330
(none)
12453
South Carolina
SC
Anderson County School District 4
School district
2018
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Anderson County
Property Tax
Tax Credit
(not specified)
$179,050
$0
$179,050
(none)
12454
South Carolina
SC
Anderson County School District 5
School district
2018
Tax Abatement
General Economic Development
(not specified)
Anderson County SC
Property Tax
(not specified)
(not specified)
$26,197,000
$0
$26,197,000
(none)
12455
South Carolina
SC
Barnwell School District 45
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Barnwell County
Property Tax
Tax Credit
(not specified)
(none)
12456
South Carolina
SC
Berkeley County School District
School district
2018
Multi-County Industrial Park (MCIP)
General Economic Development
(not specified)
Berkeley County, SC
Property Tax
(not specified)
(not specified)
$3,618,560
$0
$3,618,560
(none)
12457
South Carolina
SC
Berkeley County School District
School district
2018
Special Source Revenue Credit (SSRC)
General Economic Development
(not specified)
Berkeley County, SC
Property Tax
(not specified)
(not specified)
$8,119,445
$0
$8,119,445
(none)
12458
South Carolina
SC
Berkeley County School District
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
General Economic Development
(not specified)
Berkeley County, SC
Property Tax
(not specified)
(not specified)
$30,573,077
$0
$30,573,077
(none)
12459
South Carolina
SC
Calhoun County School District
School district
2018
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
(not specified)
Calhoun County SC
Property Tax
(not specified)
(not specified)
$1,465,000
$0
$1,465,000
(none)
12460
South Carolina
SC
Charleston County
County
2018
Fee in Lieu of Taxes (FILOT)
General Economic Development
SC Code subsection 12-37-220 (A) (7)
Charleston County
Property Tax
Tax Abatement
(not specified)
$3,061,712
$0
$3,061,712
Unlike other counties in South Carolina, Charlestown County declines to report their FILOT abatements, saying they do not qualify under GASB 77. We know that Charlestown County has made very large abatements to Boeing, and this is some of what may have been omitted from disclosure.
12461
South Carolina
SC
Charleston County School District
School district
2018
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
(not specified)
Charleston County, SC
Property Tax
(not specified)
(not specified)
$30,297,939
$0
$30,297,939
(none)
12462
South Carolina
SC
Cherokee County School District 1
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
(not specified)
Cherokee County
Property Tax
Tax Exemption; Tax Credit
(not specified)
$9,470,820
$3,535,487
$5,935,333
(none)
12463
South Carolina
SC
Cherokee County School District 1
School district
2018
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Cherokee County
Property Tax
Tax Credit
(not specified)
$13,540
$8,307
$5,233
3 beneficiaries
12464
South Carolina
SC
Cherokee County School District 1
School district
2018
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Cherokee County
Property Tax
Tax Credit
(not specified)
$76,234
$46,773
$29,461
3 beneficiaries
12465
South Carolina
SC
Chester County School District
School district
2018
Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)
General Economic Development
(not specified)
Chester County SC
Property Tax
(not specified)
(not specified)
$5,909,000
$0
$5,909,000
(none)
12466
South Carolina
SC
Chesterfield County School District
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Chesterfield County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$4,119,467
$0
$4,119,467
(none)
12467
South Carolina
SC
City of Columbia
Municipality
2018
Multicounty Industrial or Business Park
General Economic Development
(not specified)
Richland County, South Carolina
Property Tax
Tax Credit
(not specified)
$80,325
$199,087
$0
(none)
12468
South Carolina
SC
City of Columbia
Municipality
2018
Fee in Lieu of Taxes (FILOT)
General Economic Development
Code of Laws of South Carolina 1976 Chapter 4 Title 12; Chapter 44; Section 4-29-67
Richland County, South Carolina
Property Tax
(not specified)
(not specified)
$386,300
$547,800
$0
(none)
12469
South Carolina
SC
City of Columbia
Municipality
2018
Special Source Revenue Credit Program
Industrial development
Code of Laws of South Carolina 1976 Section 4-1-175
Richland County, South Carolina
Property Tax
Tax Credit
(not specified)
$281,400
$273,300
$8,100
(none)
12470
South Carolina
SC
Clover School District 2
School district
2018
Tax Abatement
General Economic Development
(not specified)
York County SC
Property Tax
(not specified)
(not specified)
$436,000
$0
$436,000
(none)
12471
South Carolina
SC
Colleton County Fire Department
Special district
2018
Special Source Revenue Credit
General Economic Development
(not specified)
Colleton County, SC
Manufacturing/Healthcare
(not specified)
(not specified)
$240,453
$0
$240,453
(none)
12472
South Carolina
SC
Colleton County School District
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Colleton County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
Repayment of incentive is required by state law if taxpayer fails to meet statutory minimum investment requirement. Other recapture provisions may be negotiated (such as a pro rata clawback for failure to meet and/or maintain jobs/investment).
$250,453
$0
$250,453
(none)
12473
South Carolina
SC
Darlington County School District
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Darlington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$4,834,521
$0
$4,834,521
(none)
12474
South Carolina
SC
Denmark-Olar School District 2 (Bamberg 2)
School district
2018
FILOT
General Economic Development
(not specified)
Bamburg County SC
Property Tax
(not specified)
(not specified)
$67,633
$0
$67,633
(none)
12475
South Carolina
SC
Denmark-Olar School District 2 (Bamberg 2)
School district
2018
Multi-County Industrial Parks
General Economic Development
(not specified)
Bamburg County SC
Property Tax
(not specified)
(not specified)
$148,001
$0
$148,001
(none)
12476
South Carolina
SC
Denmark-Olar School District 2 (Bamberg 2)
School district
2018
Special Service Revenue Credit
General Economic Development
(not specified)
Bamburg County SC
Property Tax
(not specified)
(not specified)
$202,882
$0
$202,882
(none)
12477
South Carolina
SC
Dorchester County School District 2
School district
2018
Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Dorchester County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$5,151,000
$0
$5,151,000
(none)
12478
South Carolina
SC
Dorchester County School District 4
School district
2018
Fee-in-Lieu of Tax Program (FILOT), Special Source Revenue Credit (SSRC), and Multi-County Industrial Park (MCIP)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Dorchester County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$2,717,910
$0
$2,717,910
(none)
12479
South Carolina
SC
Edgefield County School District
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
General Economic Development
(not specified)
Edgefield County SC
Property Tax
(not specified)
(not specified)
$230,613
$0
$230,613
(none)
12480
South Carolina
SC
Fairfield County School District
School district
2018
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Fairfield County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$712,940
$0
$712,940
(none)
12481
South Carolina
SC
Florence County School District 4
School district
2018
(not specified)
(not specified)
(not specified)
Florence County
Property Tax
(not specified)
(not specified)
$814,000
$0
$814,000
(none)
12482
South Carolina
SC
Florence County School District 5
School district
2018
(not specified)
(not specified)
(not specified)
Florence County
Property Tax
(not specified)
(not specified)
$142,999
$0
$142,999
(none)
12483
South Carolina
SC
Fort Mill School District 4
School district
2018
Tax Abatements
General Economic Development
(not specified)
York County SC
Property Tax
(not specified)
(not specified)
$9,580,036
$0
$9,580,036
(none)
12484
South Carolina
SC
Georgetown County School District
School district
2018
Tax Abatements
(not specified)
(not specified)
Georgetown County
Property Tax
(not specified)
(not specified)
$1,863,885
$0
$1,863,885
(none)
12485
South Carolina
SC
Greenville
Municipality
2018
Various agreements
General Economic Development
(not specified)
Greenville County, SC
Property Tax
(not specified)
(not specified)
$1,260,000
$0
$1,260,000
(none)
12486
South Carolina
SC
Greenville County School District
School district
2018
Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)
General Economic Development
(not specified)
Greenville County, SC
Property Tax
(not specified)
(not specified)
$37,542,000
$0
$37,542,000
(none)
12487
South Carolina
SC
Greenwood County School District 52
School district
2018
FILOT/SSRC
General Economic Development
(not specified)
Greenwood County SC
Property Tax
(not specified)
(not specified)
$6,879,439
$0
$6,879,439
(none)
12488
South Carolina
SC
Hampton County School District 2
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
General Economic Development
(not specified)
Hampton County SC
Property Tax
(not specified)
(not specified)
$138,241
$18,754
$119,487
(none)
12489
South Carolina
SC
Horry County
County
2018
Special Source Revenue Credit
General Economic Development
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Horry County
Property Tax
Tax Abatement
(not specified)
$15,106
$0
$15,106
(none)
12490
South Carolina
SC
Horry County
County
2018
Fee in Lieu of Taxes (FILOT)
General Economic Development
South Carolina Code 12, Chapter 44, Title 4, Chapter 29
Horry County
Property Tax
Tax Abatement
Yes
$162,462
$0
$162,462
(none)
12491
South Carolina
SC
Horry School District
School district
2018
Special Source Revenue Credit (SSRC)
General Economic Development
(not specified)
Horry County SC
Property Tax
(not specified)
(not specified)
$27,840
$0
$27,840
(none)
12492
South Carolina
SC
Horry School District
School district
2018
Fee in Lieu of Taxes (FILOT)
General Economic Development
(not specified)
Horry County SC
Property Tax
(not specified)
(not specified)
$475,006
$0
$475,006
(none)
12493
South Carolina
SC
Jasper County School District
School district
2018
Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)
(not specified)
(not specified)
Jasper County
Property Tax
(not specified)
(not specified)
$4,744,000
$0
$4,744,000
(none)
12494
South Carolina
SC
Kershaw County School District
School district
2018
Tax Abatements
General Economic Development
(not specified)
Kershaw County SC
Property Tax
(not specified)
(not specified)
$4,162,000
$0
$4,162,000
(none)
12495
South Carolina
SC
Lancaster County School District
School district
2018
Tax Abatements
General Economic Development
(not specified)
Lancaster County SC
Property Tax
(not specified)
(not specified)
$6,317,030
$0
$6,317,030
(none)
12496
South Carolina
SC
Laurens County School District 55
School district
2018
(not specified)
(not specified)
(not specified)
Laurens County
Property Tax
(not specified)
(not specified)
$2,246,854
$0
$2,246,854
(none)
12497
South Carolina
SC
Laurens County School District 56
School district
2018
Tax Abatement
General Economic Development
(not specified)
Laurens County SC
Property Tax
(not specified)
(not specified)
$1,329,977
$0
$1,329,977
(none)
12498
South Carolina
SC
Lee County School District
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Lee County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$69,141
$0
$69,141
Amount reported is net abatement.
12499
South Carolina
SC
Lexington County School District 1
School district
2018
Various tax abatements (see ACFR)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina; Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes; Tax Credit
(not specified)
$13,548,695
$446,446
$13,102,249
(none)
12500
South Carolina
SC
Lexington County School District 2
School district
2018
(not specified)
(not specified)
(not specified)
Jasper County
Property Tax
(not specified)
(not specified)
$2,159,740
$0
$2,159,740
(none)
12501
South Carolina
SC
Lexington County School District 3
School district
2018
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$232,820
$0
$232,820
(none)
12502
South Carolina
SC
Lexington County School District 4
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$397,894
$45,716
$352,178
(none)
12503
South Carolina
SC
Lexington County School District 5
School district
2018
Fee-in-Lieu of Tax Program (FILOT) and Infrastructure Program (IP)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Lexington County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$1,027,103
$65,442
$961,661
(none)
12504
South Carolina
SC
Marion County School District
School district
2018
(not specified)
(not specified)
(not specified)
Marion County
Property Tax
(not specified)
(not specified)
$350,000
$0
$350,000
(none)
12505
South Carolina
SC
Marlboro County School District
School district
2018
(not specified)
(not specified)
(not specified)
Marlboro County
Property Tax
(not specified)
(not specified)
$1,514,000
$0
$1,514,000
(none)
12506
South Carolina
SC
Mount Pleasant
Municipality
2018
Property Tax Abatement of Charleston County
General Economic Development
(not specified)
Charleston, South Carolina
Property Tax
(not specified)
(not specified)
$22,000
$0
$22,000
(none)
12507
South Carolina
SC
Newberry County School District
School district
2018
(not specified)
(not specified)
(not specified)
Newberry County
Property Tax
(not specified)
(not specified)
$3,168,000
$0
$3,168,000
(none)
12508
South Carolina
SC
North Charleston
Municipality
2018
Property Tax Abatement of Charleston County
General Economic Development
(not specified)
Charleston, South Carolina
Property Tax
(not specified)
(not specified)
$15,777,000
$0
$15,777,000
(none)
https://www.northcharleston.org/government/finance/
12509
South Carolina
SC
Oconee County School District
School district
2018
Tax Abatements
General Economic Development
(not specified)
Oconee County SC
Property Tax
(not specified)
(not specified)
$2,896,000
$0
$2,896,000
(none)
12510
South Carolina
SC
Pickens County School District
School district
2018
Tax Abatements
General Economic Development
(not specified)
Pickens County SC
Property Tax
(not specified)
(not specified)
$996,000
$0
$996,000
(none)
12511
South Carolina
SC
Richland County
County
2018
Multi-County Indust or Business Park
General Economic Development
(not specified)
Richland County
Property Tax
Tax Abatement
(not specified)
$315,161
$3,980,336
$0
(none)
12512
South Carolina
SC
Richland County
County
2018
Special Source Revenue Credit
General Economic Development
(not specified)
Richland County
Property Tax
Tax Abatement
(not specified)
$412,142
$591,576
$0
(none)
12513
South Carolina
SC
Richland County
County
2018
Fee in Lieu of Taxes (FILOT)
General Economic Development
(not specified)
Richland County
Property Tax
Tax Abatement
(not specified)
$3,522,370
$4,028,488
$0
(none)
12514
South Carolina
SC
Richland County School District 1
School district
2018
Spec Source Rev Credit (SSRC)
General Economic Development
(not specified)
Richland County SC
Property Tax
(not specified)
(not specified)
$11,529,903
$0
$11,529,903
(none)
12515
South Carolina
SC
Richland County School District 2
School district
2018
Multi-County Industrial Park (MCIP)
Business attraction/retention/expansion
Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1
Richland County
Property Tax
Tax Exemption
(not specified)
$516,588
$0
$516,588
(none)
12516
South Carolina
SC
Richland County School District 2
School district
2018
Fee in Lieu of Taxes (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Richland County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$9,306,252
$0
$9,306,252
(none)
12517
South Carolina
SC
Richland County School District 2
School district
2018
Special Source Revenue Credit (SSRC)
Construction/rehabilitation
South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70
Richland County
Property Tax
Tax Credit
(not specified)
$142,859
$0
$142,859
(none)
12518
South Carolina
SC
Rock Hill
Municipality
2018
Fee in Lieu of Taxes (FILOT)
General Economic Development
South Carolina Code Title 12, Chapter 44
Rock Hill, South Carolina
Property Tax
(not specified)
(not specified)
$2,378,214
$0
$2,378,214
(none)
12519
South Carolina
SC
Rock Hill
Municipality
2018
Infrastructure Reinbursement Agreement
General Economic Development
Sections 4-1-175 and 4-29-68 of the Code of Laws of South Carolina, 1976
Rock Hill, South Carolina
Property Tax
Tax Credit
(not specified)
$1,243,139
$0
$1,243,139
(none)
12520
South Carolina
SC
Rock Hill School District 3
School district
2018
Tax Abatements
General Economic Development
(not specified)
York County SC
Property Tax
(not specified)
(not specified)
$3,640,839
$0
$3,640,839
The names of beneficiaries are provided.
12521
South Carolina
SC
Spartanburg County
County
2018
Special Source Revenue Credit
General Economic Development
S.C. Code § 4-1-175 and § 4-29-68
Spartanburg County
Property Tax
Tax Abatement
(not specified)
$3,139,690
$0
$3,139,690
(none)
https://www.spartanburgcounty.org/183/Finance
12522
South Carolina
SC
Spartanburg County
County
2018
Fee in Lieu of Taxes (FILOT)
General Economic Development
Chapter 44 of Title 12 of S.C. Code of Laws
Spartanburg County
Property Tax
Tax Abatement
Yes
$17,444,508
$0
$17,444,508
(none)
https://www.spartanburgcounty.org/183/Finance
12523
South Carolina
SC
Spartanburg County School District 1
School district
2018
FILOT/SSRC/Infrastructure Program
General Economic Development
(not specified)
Spartanburg County SC
Property Tax
(not specified)
(not specified)
$174,626
$0
$174,626
(none)
12524
South Carolina
SC
Spartanburg County School District 2
School district
2018
Debt Service Fund Reduction from FILOT/Special Source Rev Credit
General Economic Development
(not specified)
Spartanburg County SC
Property Tax
(not specified)
(not specified)
$2,314,220
$1,990,725
$323,495
(none)
12525
South Carolina
SC
Spartanburg County School District 3
School district
2018
Tax Abatement
General Economic Development
(not specified)
Spartanburg County SC
Property Tax
(not specified)
(not specified)
$2,480,000
$0
$2,480,000
(none)
12526
South Carolina
SC
Spartanburg County School District 4
School district
2018
Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)
General Economic Development
Title 12/Chapter 44, Title 4/Chapter 29, and/or Title 4/Chapter 12 of the Code of Laws of South Carolina; Sections 4-29-68 and 4-1-170 of the Code of Laws of South Carolina
Spartanburg County
Property Tax
Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC)
(not specified)
$347,147
$0
$347,147
(none)
12527
South Carolina
SC
Spartanburg County School District 5
School district
2018
FILOT/SSRC/Infrastructure Program
General Economic Development
(not specified)
Spartanburg County SC
Property Tax
(not specified)
(not specified)
$29,744,024
$13,223,571
$16,520,453
(none)
12528
South Carolina
SC
Spartanburg County School District 6
School district
2018
Debt Service Fund Reduction from FILOT/Special Source Rev Credit
General Economic Development
(not specified)
Spartanburg County SC
Property Tax
(not specified)
(not specified)
$6,818,186
$3,505,262
$3,312,924
(none)
12529
South Carolina
SC
Spartanburg County School District 7
School district
2018
FILOT/SSRC/Infrastructure Program
General Economic Development
(not specified)
Spartanburg County SC
Property Tax
(not specified)
(not specified)
$3,933,331
$2,084,910
$1,848,421
(none)
12530
South Carolina
SC
Sumter School District
School district
2018
Fee-in-Lieu of Tax Program (FILOT)
Business attraction/retention/expansion
South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12
Sumter County
Property Tax
Reduction of assessment, millage rate, and millage rate changes
(not specified)
$6,000,000
$0
$6,000,000
(none)
12531
South Carolina
SC
Union County School District
School district
2018
Tax Abatement
General Economic Development
(not specified)
Union County SC
Property Tax
(not specified)
(not specified)
$1,715,547
$0
$1,715,547
(none)
12532
South Carolina
SC
Williamsburg County School District
School district
2018
(not specified)
(not specified)
(not specified)
Williamsburg County
Property Tax
(not specified)
(not specified)
$1,366,370
$0
$1,366,370
(none)
12533
South Carolina
SC
York School District 1
School district
2018
Tax Abatement
General Economic Development
(not specified)
York County SC
Property Tax
(not specified)
(not specified)
$543,937
$0
$543,937
(none)
12534
South Dakota
SD
Brookings County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Elkton, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$9,824
$0
$9,824
(none)
https://www.brookingscountysd.gov/415/Audits
12955
South Dakota
SD
Brookings County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Volga, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$34,513
$0
$34,513
(none)
https://www.brookingscountysd.gov/415/Audits
12956
South Dakota
SD
Brookings County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Brookings, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$364,438
$0
$364,438
(none)
https://www.brookingscountysd.gov/415/Audits
12957
South Dakota
SD
Brown County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Brown County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$171,974
$0
$171,974
(none)
https://www.brown.sd.us/department/auditor/reports
12958
South Dakota
SD
Brown County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Aberdeen, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$285,428
$0
$285,428
(none)
https://www.brown.sd.us/department/auditor/reports
12959
South Dakota
SD
City of Aberdeen
Municipality
2018
TIF - Pay-As-You Go
General Economic Development
South Dakota Codified Law Section 11-9
Aberdeen
Property Tax
Tax Increment Financing (TIF)
(not specified)
$517,286
$0
$517,286
(none)
https://www.aberdeen.sd.us/Archive.aspx?AMID=36
12960
South Dakota
SD
City of Aberdeen
Municipality
2018
Sales Tax Refund Program
General Economic Development
SDCL 10-52-10
Aberdeen
Sales Tax
Tax Refund
(not specified)
$867,017
$0
$867,017
(none)
https://www.aberdeen.sd.us/Archive.aspx?AMID=36
12961
South Dakota
SD
City of Brookings
Municipality
2018
Various Sales Tax Abatements
General Economic Development
South Dakota Codified Law 10â€52Aâ€2
Brookings
Sales Tax
Refund
(not specified)
$71,569
$0
$71,569
(none)
https://cityofbrookings-sd.gov/202/Annual-Comprehensive-Financial-Reports
12962
South Dakota
SD
City of Rapid City
Municipality
2018
Cabela's
Business attraction/retention
SDCL 11-9
Rapid City
Property Tax
Tax Abatement
(not specified)
$1,270,616
$0
$1,270,616
(none)
https://www.rcgov.org/departments/finance/audits-3592.html
12963
South Dakota
SD
City of Rapid City
Municipality
2018
Saint Joseph Street Student Housing
Housing
SDCL 11-9
Rapid City
Property Tax
Tax Abatement
(not specified)
$45,485
$0
$45,485
(none)
https://www.rcgov.org/departments/finance/audits-3592.html
12964
South Dakota
SD
City of Sioux Falls
Municipality
2018
Tax Increment Financing
General Economic Development
South Dakota Codified Laws Section 11-9
Sioux Falls
Property Tax
Tax Increment Financing (TIF)
(not specified)
$2,285,471
$0
$2,285,471
Incomplete Abatement Disclosure
12965
South Dakota
SD
Lead-Deadwood School District 40-1
School district
2018
Tax Increment Financing (TIF) Districts
General Economic Development (TIF)
South Dakota Codified Law (SDCL) section 11-9
Municipality of Deadwood, South Dakota
Property Tax
Tax diversion
(no provisions for recapture)
$388,931
$0
$388,931
(none)
12966
South Dakota
SD
Lincoln County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Lincoln County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$12,084
$0
$12,084
(none)
https://www.lincolncountysd.org/248/Budget-Finances
12967
South Dakota
SD
Lincoln County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Harriburg, South Dakota
Property Tax
Tax Increment Financing (TIF)
(not specified)
$36,043
$0
$36,043
(none)
https://www.lincolncountysd.org/248/Budget-Finances
12968
South Dakota
SD
Minnehaha County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Minnehaha County
Property Tax
Tax Increment Financing (TIF)
(not specified)
$41,781
$0
$41,781
(none)
12969
South Dakota
SD
Minnehaha County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Dell Rapids, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$12,675
$0
$12,675
(none)
12970
South Dakota
SD
Minnehaha County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Brandon, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$52,184
$0
$52,184
(none)
12971
South Dakota
SD
Minnehaha County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9
Sioux Falls, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$455,663
$0
$455,663
(none)
12972
South Dakota
SD
Pennington County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Keystone, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$21,139
$0
$21,139
(none)
https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4
12973
South Dakota
SD
Pennington County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Box Elder, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$318,759
$0
$318,759
(none)
https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4
12974
South Dakota
SD
Pennington County
County
2018
Tax Increment Financing (TIF)
General Economic Development
South Dakota Codified Law section 11-9.
Rapid City, SD
Property Tax
Tax Increment Financing (TIF)
(not specified)
$2,297,096
$0
$2,297,096
(none)
https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4
12975
South Dakota
SD
Sioux Falls School District 49-5
School district
2018
Various Business Incentives
General Economic Development
(not specified)
Cities and Counties within Sioux Falls School District, South Dakota
Property Tax
(not specified)
(not specified)
$69,000
$0
$69,000
(none)
https://www.sf.k12.sd.us/page/budget
12976
South Dakota
SD
South Dakota
State
2018
Reinvestment Payment Program
Job Creation/Retention
SDCL 1-16G-56 to 1-16G-68
State of South Dakota
Sales and Use Tax
Tax Rebate
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$10,736,062
$0
$10,736,062
(none)
12977
South Dakota
SD
Yankton School District 63-3
School district
2018
Urban Renewal and Economic Development Projects
General Economic Development
(not specified)
City of Yankton, South Dakota
Property Tax
(not specified)
(not specified)
$32,126
$0
$32,126
(none)
12978
Tennessee
TN
City of Chattanooga
Municipality
2018
Downtown Housing Development
Affordable Housing
Resolution No. 27968
Chattanooga, Tennessee
Property Tax
Property tax freeze; Payment in lieu of Taxes (Payment In Lieu of Taxes (PILOT))
(no provisions for recapture)
$173,152
$0
$173,152
(none)
https://chattanooga.gov/finance/finance-division/acfr
13086
Tennessee
TN
City of Chattanooga
Municipality
2018
Commercial and Industrial Development
General Economic Development
(not specified)
Chattanooga, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
Yes
$13,868,559
$0
$13,868,559
(none)
https://chattanooga.gov/finance/finance-division/acfr
13087
Tennessee
TN
City of Clarksville
Municipality
2018
Community Development Agreements
Affordable Housing
Various
Clarksville, Tennessee
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$59,392
$0
$59,392
(none)
https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports
13088
Tennessee
TN
City of Clarksville
Municipality
2018
Economic Development: Tax Increment Financing
General Economic Development
TCA Section 7-53-102; TCA 305(b)(1)(A); the Clarksville City Council Resolution 66-1995-96
Clarksville, Tennessee
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$52,256
$0
$52,256
(none)
https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports
13089
Tennessee
TN
City of Clarksville
Municipality
2018
Economic Development: Commercial and Industrial Development
General Economic Development
TCA Section 7-53-102; TCA 305(b)(1)(A); the Clarksville City Council Resolution 66-1995-96
Clarksville, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$63,185
$0
$63,185
(none)
https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports
13090
Tennessee
TN
City of Knoxville
Municipality
2018
Knoxville Community Development Corporation
Affordable Housing
Tennessee Code Annotated Section 7-53-101
Knoxville
Property Tax
Tax Increment Financing (TIF)
(not specified)
$1,975,967
$0
$1,975,967
Includes 29 TIF agreements
13091
Tennessee
TN
City of Knoxville
Municipality
2018
Payment In Lieu of Taxes (PILOT)
General Economic Development
Tennessee Code Annotated Section 7-53-305
Knoxville
Property Tax
Payment In Lieu of Taxes (PILOT)
No
$2,992,428
$0
$2,992,428
Includes 33 PILOTS. The City’s PILOT agreements do not contain clawback or recapture provisions based on performance goals. In the event of default, the City may clawback property or personal taxes that would have been otherwise owed.
13092
Tennessee
TN
City of Memphis
Municipality
2018
Health, Housing and Education Facilities Board Tax Abatements
Affordable Housing
Tennessee Code Annotated Section 48-101-301
City of Memphis
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$2,557,000
$0
$2,557,000
(none)
13093
Tennessee
TN
City of Memphis
Municipality
2018
Various PILOTS: Administered by Economic Development Growth Engine (Industrial Development Board)
General Economic Development
Tennessee Code Annotated Section 7-53-101
Economic development Growth Engine Industrial Development Board of the City of Memphis and County of Shelby, Tennessee (EDGE)
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$10,237,000
$0
$10,237,000
Programs Administered by Economic Development Growth Engine (Industrial Development Board); Includes Community Builder PILOT, Destination Retail PILOT, Expansion PILOT, Fast Trak PILOT, Jobs PILOT, and Residential PILOT
13094
Tennessee
TN
City of Memphis
Municipality
2018
Downtown Memphis Commission: PILOT
Real estate development (commercial)
Tennessee Code Annotated Section 7-53-102
City of Memphis
Real and Personal Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$3,949,000
$0
$3,949,000
(none)
13095
Tennessee
TN
City of Nashville and Davidson County
City/County
2018
Vaious Payment In Lieu of Taxes (PILOT)
General Economic Development
Tennessee Code Annotated (TCA) Section 7-53-305
City of Nashville and Davidson County
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$6,605,724
$0
$6,605,724
See CAFR for company specific details
https://www.nashville.gov/departments/finance/accounting/comprehensive-financial-reports
13096
Tennessee
TN
Hamilton County
County
2018
Housing Development
Affordable Housing
Tennessee Code Annotated Section 7-53-102
Hamilton County
Property Tax
Payment In Lieu of Taxes (PILOT)
Yes
$284,581
$0
$284,581
(none)
https://www.hamiltontn.gov/Department_Accounting.aspx
13097
Tennessee
TN
Hamilton County
County
2018
Economic Development: Tax Increment Financing
General Economic Development
Tennessee Code Annotated Section 7-53-102
Hamilton County
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$90,285
$0
$90,285
(none)
https://www.hamiltontn.gov/Department_Accounting.aspx
13098
Tennessee
TN
Hamilton County
County
2018
Economic Development: Commercial and Industrial Development
General Economic Development
Tennessee Code Annotated Section 7-53-102
Hamilton County
Property Tax
Payment In Lieu of Taxes (PILOT)
Yes
$11,059,446
$0
$11,059,446
(none)
https://www.hamiltontn.gov/Department_Accounting.aspx
13099
Tennessee
TN
Knox County
County
2018
Economic Development: Tax Increment Financing
General Economic Development
Tennessee Code Annotated Section 7-53-101
Knox County
Property Tax
Tax Increment Financing (TIF)
Yes
$1,706,860
$0
$1,706,860
Includes 27 TIF agreements
https://www.knoxcounty.org/finance/annual_reports.php
13100
Tennessee
TN
Knox County
County
2018
Payment In Lieu of Taxes (PILOT)
General Economic Development
Tennessee Code Annotated Section 7-53-101
Knox County
Property Tax
Payment In Lieu of Taxes (PILOT)
Yes
$3,879,243
$0
$3,879,243
Includes 42 PILOTS that "are all similar in nature incorporating the requirements mentioned above which include renovating buildings for the betterment and welfare of the citizens of the communities where they are located."
https://www.knoxcounty.org/finance/annual_reports.php
13101
Tennessee
TN
Shelby County
County
2018
Finance Corporation Tax Abatements
Construction/rehabilitation
Tennessee Code Annotated Section 7-53-102; 48-101-312
Shelby County, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$10,350,591
$0
$10,350,591
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13102
Tennessee
TN
Shelby County
County
2018
EDGE Tax Abatements
General Economic Development
Tennessee Code Annotated Section 7-53-101; 48-101-312
Economic development Growth Engine Industrial Development Board of the City of Memphis and County of Shelby, Tennessee (EDGE)
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$21,507,569
$0
$21,507,569
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13103
Tennessee
TN
Shelby County
County
2018
Health, Housing, and Education Facilities Board Tax Abatements
Health services
Tennessee Code Annotated Section 48-101-301
Shelby County, Tennessee
Property Tax
Payment In Lieu of Taxes (PILOT)
(no provisions for recapture)
$4,943,259
$0
$4,943,259
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13104
Tennessee
TN
Shelby County
County
2018
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Germantown
Property Tax
(not specified)
(no provisions for recapture)
$167,018
$0
$167,018
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13105
Tennessee
TN
Shelby County
County
2018
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Millington
Property Tax
(not specified)
(no provisions for recapture)
$231,245
$0
$231,245
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13106
Tennessee
TN
Shelby County
County
2018
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Arlington
Property Tax
(not specified)
(no provisions for recapture)
$453,426
$0
$453,426
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13107
Tennessee
TN
Shelby County
County
2018
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Bartlett
Property Tax
(not specified)
(no provisions for recapture)
$1,238,645
$0
$1,238,645
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13108
Tennessee
TN
Shelby County
County
2018
Tax Abatement Agreements Entered into by Industrial Development Board of Various Municipal Governments
General Economic Development
Tennessee Code Annotated Section 7-53-305
Industrial Development Board of Collierville
Property Tax
(not specified)
(no provisions for recapture)
$3,242,536
$0
$3,242,536
(none)
https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports
13109
Tennessee
TN
Tennessee
State
2018
Community Investment Program
Affordable Housing
TCA 67-4-2109
State of Tennessee
Franchise Tax; Excise Tax
Tax Credit
(not specified)
$20,848,000
$0
$20,848,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13110
Tennessee
TN
Tennessee
State
2018
Headquarters and Other Qualified Facilities Program
Business attraction/retention/expansion
TCA 67-6-224 and TCA 67-6-232
State of Tennessee
Sales and Use Tax
Tax Credit
TCA 67-6-224 and TCA 67-6-232 provide clawback provisions if the qualified facility does not maintain the required fulltime staff positions, or is not utilized as a headquarters facility or facility to support an emerging industry or a major cultural attraction for a period of at least ten (10) years.
$2,850,000
$0
$2,850,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13111
Tennessee
TN
Tennessee
State
2018
Job Creation Program
Job Creation/Retention
TCA 67-4-2109
State of Tennessee
Franchise Tax; Excise Tax
Tax Credit
(not specified)
$71,051,000
$0
$71,051,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13112
Tennessee
TN
Tennessee
State
2018
Industrial Machinery Program
Manufacturing development
TCA 67-4-2009
State of Tennessee
Franchise Tax; Excise Tax
Tax Credit
Recapture provisions provide that, if the required purchase amount of equipment is not met during the investment period, the taxpayer shall be subject to an assessment equal to the amount of the credit taken for which the taxpayer failed to qualify plus interest.
$41,342,000
$0
$41,342,000
(none)
https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html
13113
Texas
TX
Bexar County
County
2018
Various Property Tax Abatements Agreements
General Economic Development
Property Redevelopment and Tax Abatement Act
Bexar County, Texas
Property Tax
Tax Abatement
If the employment and/or capital investment level commitments are not met, taxes previously abated are subject to recapture by the County.
$2,054,563
$0
$2,054,563
CAFR provided breakdown by unnamed recipients.
13329
Texas
TX
City of Arlington
Municipality
2018
Tax Abatement - Recruitment
Business attraction/retention/expansion
Chapter 312 of the Texas Tax Code; City’s Policy Statement for Tax Abatement; VTCA Local Government Code Chapter 380; City’s Chapter 380 Economic Development Programs Policies and Procedures
City of Arlington
Property Tax; Sales Tax; Hotel Occupancy Tax
(not specified)
the agreement enters a breach status, and the City provides a 30-60-day cure period. If the recipient fails to cure the breach, the City may terminate the abatement agreement and recapture any taxes abated per the terms of the agreement
$198,372
$0
$198,372
(none)
13330
Texas
TX
City of Arlington
Municipality
2018
Tax Abatement - Retention
Business attraction/retention/expansion
Chapter 312 of the Texas Tax Code; City’s Policy Statement for Tax Abatement; VTCA Local Government Code Chapter 380; City’s Chapter 380 Economic Development Programs Policies and Procedures
City of Arlington
Property Tax; Sales Tax; Hotel Occupancy Tax
(not specified)
the agreement enters a breach status, and the City provides a 30-60-day cure period. If the recipient fails to cure the breach, the City may terminate the abatement agreement and recapture any taxes abated per the terms of the agreement
$3,895,735
$0
$3,895,735
(none)
13331
Texas
TX
City of Arlington
Municipality
2018
Tax Abatement - Development and Redevelopment
General Economic Development
Chapter 312 of the Texas Tax Code; City’s Policy Statement for Tax Abatement; VTCA Local Government Code Chapter 380; City’s Chapter 380 Economic Development Programs Policies and Procedures
City of Arlington
Property Tax; Sales Tax; Hotel Occupancy Tax
(not specified)
the agreement enters a breach status, and the City provides a 30-60-day cure period. If the recipient fails to cure the breach, the City may terminate the abatement agreement and recapture any taxes abated per the terms of the agreement
$103,767
$0
$103,767
(none)
13332
Texas
TX
City of Austin
Municipality
2018
Chapter 380 Performance Based Economic Development Incentive Program
General Economic Development
Chapter 380 of the Texas Local Government Code
Austin, Texas
property taxes, sales taxes
Tax Abatement
(not specified)
$10,200,000
$0
$10,200,000
(none)
https://www.austintexas.gov/service/current-annual-comprehensive-financial-report
13333
Texas
TX
City of Corpus Christi
Municipality
2018
Chapter 380 Economic Development Incentive Agreements
General Economic Development
Article III, Section 52-z of the Texas Constitution; Chapter 380 of the Texas Local Government Code (Chapter 380)
City of Corpus Christi
Property Tax; Sales Tax; Hotel Occupancy Tax
(not specified)
(not specified)
$1,259,199
$0
$1,259,199
(none)
13334
Texas
TX
City of Corpus Christi
Municipality
2018
Property Tax Abatements
Job Creation/Retention
Chapter 312 of the Texas Tax Code
City of Corpus Christi
Property Tax
(not specified)
(not specified)
$182,336
$0
$182,336
(none)
13335
Texas
TX
City of Dallas
Municipality
2018
Historic Preservation
General Economic Development
Dallas City Code, Article XI, "Historic Preservation Tax Exemptions and Economic Development Incentives for Historic Properties."
Dallas
Property Tax
Tax Abatement
(not specified)
$1,534,000
$0
$1,534,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13336
Texas
TX
City of Dallas
Municipality
2018
Tax Increment Financing
General Economic Development
Texas Tax Code Chapter 311, "Tax Increment Financing Act."
Dallas , Texas
Real Property Tax
Tax refund
TIF incentives may or may not have a recapture provision. Each project is negotiated separately.
$30,039,000
$0
$30,039,000
Receipients available in CAFR
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13337
Texas
TX
City of Dallas
Municipality
2018
Public Private Partnership (PPP) Program
Job Creation/Retention
Texas Tax Code Chapter 312
City of Dallas
Real and/or Business Personal Tax; Retail Sales Taxes; Hotel Occupancy Tax
Tax refund
If there is failure to comply with the agreement and in the case of default, all taxes which otherwise would have been paid to the City without the benefit of tax abatement, including interest and penalties thereon, will become a debt to the City and shall become due.
$9,734,000
$0
$9,734,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13338
Texas
TX
City of El Paso
Municipality
2018
Multi-Family 380 Agreements
Affordable Housing
Chapter 380 of the Texas Local Government Code
City of El Paso
Property Tax
(not specified)
(N/A - performance-based)
$537,293
$0
$537,293
(none)
13339
Texas
TX
City of El Paso
Municipality
2018
Infill Development Incentive Agreements
Construction/rehabilitation
Chapter 380 of the Texas Local Government Code; State of Texas Property Redevelopment and Tax Abatement Act, Chapter 312 of the Texas Tax Code
City of El Paso
Construction Sales and Use Tax
(not specified)
Agreement termination; recapture; penalty payments
$33,726
$0
$33,726
(none)
13340
Texas
TX
City of El Paso
Municipality
2018
Sustainable City Center Incentives
General Economic Development
Subsection 20.10.280(C) of the City Code
City of El Paso
Property Tax; Retail Sales and Use Tax
(not specified)
Agreement termination; recapture; penalty payments
$36,526
$0
$36,526
already sunset
13341
Texas
TX
City of El Paso
Municipality
2018
Tax Abatement 380 Agreements
General Economic Development
Chapter 380 of the Texas Local Government Code
City of El Paso
Property Tax; Sales and Use Tax; Hotel Occupancy Tax; Grants
(not specified)
(not specified)
$4,715,528
$0
$4,715,528
Receipients available in CAFR
13342
Texas
TX
City of El Paso
Municipality
2018
Impact Fund 380 Agreements
Job Creation/Retention
Chapter 380 of the Texas Local Government Code; Section 213.002 of the Texas Local Government Code).
City of El Paso
Fund
(not specified)
(not specified)
$4,042,002
$0
$4,042,002
(none)
13343
Texas
TX
City of Fort Worth
Municipality
2018
Economic Development Program Grant Agreements
Business attraction/retention/expansion
Chapter 380 of the Texas Local Government Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax; Sales Tax; Hotel Occupancy Tax
(not specified)
Agreement termination
$15,851,360
$0
$15,851,360
(none)
13344
Texas
TX
City of Fort Worth
Municipality
2018
Neighborhood Empowerment Zones (EZ)
General Economic Development (EZ)
Chapter 378 of the Texas Local Government Code
City of Fort Worth
Property Tax
(not specified)
Agreement termination
$228,199
$0
$228,199
(none)
13345
Texas
TX
City of Fort Worth
Municipality
2018
Tax Abatement Agreements
Residential tax relief
Chapter 312 of the Texas Tax Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax
(not specified)
Agreement termination
$1,661,822
$0
$1,661,822
(none)
13346
Texas
TX
City of Garland
Municipality
2018
Tax Rebate - Chapter 380
General Economic Development
Chapter 380 of the Texas Local Government Code
City of Garland
Property Tax Tax; Business Personal Property Tax; Sales Tax
(not specified)
Agreement termination; repayment
$1,816,761
$0
$1,816,761
15 active agreements
13347
Texas
TX
City of Houston
Municipality
2018
Chapter 312
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
(not specified)
(not specified)
$1,214,427
$0
$1,214,427
(none)
https://www.houstontx.gov/controller/acfr.html
13348
Texas
TX
City of Houston
Municipality
2018
Tax Increm Reinvest Zone (TIRZ)
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$139,600,000
$0
$139,600,000
(none)
https://www.houstontx.gov/controller/acfr.html
13349
Texas
TX
City of Irving
Municipality
2018
General Economic Development - Chapter 380
General Economic Development
Chapter 380 of the Texas Local Government Code
City of Irving
Property Tax; Sales Tax
(not specified)
(not specified)
$9,840,169
$0
$9,840,169
(none)
13350
Texas
TX
City of Irving
Municipality
2018
Tax Abatement - Chapter 312
Residential tax relief
Chapter 312 of the Texas Tax Code
City of Irving
Property Tax
(not specified)
(not specified)
$68,260
$0
$68,260
(none)
13351
Texas
TX
City of Plano
Municipality
2018
Economic Development
General Economic Development
Chapter 380 of the Texas Local Government Code
City of Plano
Property Tax
(not specified)
(not specified)
$12,622,684
$0
$12,622,684
(none)
13352
Texas
TX
City of Plano
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
Chapter 311 of the State of Texas Code
City of Plano
Property Tax - TIF
(not specified)
(N/A - TIF)
$3,443,743
$0
$3,443,743
(none)
13353
Texas
TX
City of Plano
Municipality
2018
Tax Abatements
Residential tax relief
Chapter 312 of the Texas Tax Code
City of Plano
Real Property Tax; Business Personal Property Tax
(not specified)
(not specified)
$1,983,698
$0
$1,983,698
(none)
13354
Texas
TX
City of San Antonio
Municipality
2018
Economic Development Incentive Fund (EDIF) Program
General Economic Development
Chapter 380 of the Texas Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Assessment reduction
Agreement termination
$1,039,000
$0
$1,039,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13355
Texas
TX
City of San Antonio
Municipality
2018
City Tax Abatement Program - Chapter 312
Job Creation/Retention
Chapter 312 of the Texas Tax Code
City of San Antonio
Real Property Tax; Business Personal Property Tax
Assessment reduction; credit
Agreement termination
$4,665,000
$0
$4,665,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13356
Texas
TX
City of San Antonio
Municipality
2018
Tax Increment Financing (TIF) Program - Non-Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311, 312 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Tax reimbursement
(N/A - TIF)
$780,000
$0
$780,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13357
Texas
TX
City of San Antonio
Municipality
2018
Tax Increment Financing (TIF) Program - Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Tax reimbursement
(N/A - TIF)
$1,346,000
$0
$1,346,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13358
Texas
TX
Collin County
County
2018
Various tax abatement agreements
Business attraction/retention/expansion
Section 312 of the State of Texas Tax Code
Collin County, Texas
Property Tax
Tax Abatement
no provisions for recapture
$1,194,618
$0
$1,194,618
23 businesses listed in CAFR
13359
Texas
TX
Dallas County
County
2018
Historic Preservation Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$201,000
$0
$201,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13360
Texas
TX
Dallas County
County
2018
Housing Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$240,000
$0
$240,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13361
Texas
TX
Dallas County
County
2018
Economic Development Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$489,000
$0
$489,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13362
Texas
TX
El Paso County
County
2018
Chapter 381 Agreements
General Economic Development
Texas Local Government Code, Chapter 381
El Paso County, Texas
Property Tax; Sales, Use, or Occupational Taxes
Tax Rebate
If a project is not completed as specified, or the terms of the agreement are not met, the County has the right to cancel or amend agreements, recapture any rebated or exempted taxes, and assess penalty payments for the amounts previously secured by County liens against the property and all previously waived fees and abated/rebated taxes shall become due to the County.
$1,795,639
$0
$1,795,639
Recipients above a threshold are listed in CAFR
13363
Texas
TX
El Paso County
County
2018
Agreement with Hotel Don Quixote
(not specified)
(not specified)
City of El Paso, Texas
Property Tax
Tax Abatement
(not specified)
$53,487
$0
$53,487
(none)
13364
Texas
TX
Fort Bend County
County
2018
Chapter 312 Agreements
Job Creation/Retention
Texas Property Code Chapter 312
Fort Bend County, Texas
Property Tax
Tax Abatement
Any abatement agreement may be terminated and all taxes previously abated by virtue of the agreement will be recaptured and paid within thirty (30) days of the termination in the event that the company or individual violates the agreement.
$1,572,974
$0
$1,572,974
(none)
13365
Texas
TX
Harris County
County
2018
Property Redevelopment and Tax Abatement Act
Job Creation/Retention
Property Redevelopment and Tax Abatement Act, Chapter 312
Harris County, Texas
Property Tax
Tax Abatement
termination of the agreement in the event its counterparty discontinues producing product as well as recapturing Property Tax abated in that calendar year
$178,521
$0
$178,521
CAFR provided breakdown by unnamed recipients: "two ... were manufacturing facilities, which were granted exemptions that converted to property tax abatements ranging from $17,922 to $144,213 and totaling $162,135. Two of the entities were a regional distribution facilities, which were also granted an exemption that converted to a property tax abatement of $16,385."
https://auditor.testint.hctx.net/Pages/CAFR.aspx
13366
Texas
TX
Hidalgo County
County
2018
Chapter 311 Tax Increment Reinvestment Zone (TIRZ); Chapter 312 Tax abatement agreements; Chapter 381 agreements
General Economic Development
Tax Code Chapter 311, Tax Code Chapter 312, and Local Government Code Chapter 381
Hidalgo County, Texas
Property Tax
Tax Abatement
(not specified)
$5,439,131
$0
$5,439,131
(none)
13367
Texas
TX
Katy Independent School District
School district
2018
Foreign Trade Zone Exemption
General Economic Development
Federal Law at 19 USC 81 O (e)
Katy Independent School District
Property Tax Tax
Tax Exemption
(not specified)
$186,283
$63,454
$122,829
CAFR does not disclose the amount of state funding that is to be provided.
13368
Texas
TX
Montgomery County
County
2018
Chapter 312 Agreements
Job Creation/Retention
Texas Tax Code, Title 3. Subtitle B, Chapter 312
Montgomery County, Texas
Property Tax
Tax abatements
(not specified)
$2,276,553
$0
$2,276,553
Including 20 entities
13369
Texas
TX
Port Arthur Independent School District
School district
2018
Chapter 313
General Economic Development
(not specified)
Port Arthur Indep School District
Property Tax
(not specified)
(not specified)
$44,452,984
$0
$44,452,984
(none)
13370
Texas
TX
Tarrant County
County
2018
Mixed Use Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$63,000
$0
$63,000
$23,000 for hospital district
13371
Texas
TX
Tarrant County
County
2018
Multi-Family Residential Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
(not specified)
$111,000
$0
$111,000
$53,000 for hospital district
13372
Texas
TX
Tarrant County
County
2018
Retail Facility
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$135,000
$0
$135,000
$58,000 for hospital district
13373
Texas
TX
Tarrant County
County
2018
Convention Center Hotel
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$158,000
$0
$158,000
(none)
13374
Texas
TX
Tarrant County
County
2018
Corporate Offices/Data Center
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$572,000
$0
$572,000
$169,000 for hospital district
13375
Texas
TX
Tarrant County
County
2018
Manufacturing Facility
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$1,175,000
$0
$1,175,000
$563,000 for hospital district
13376
Texas
TX
Texas
State
2018
Agricultural and Timber Programs: Timber Products
Agricultural development
Texas Tax Code Section 151.3162
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$31,600,000
$0
$31,600,000
(none)
13377
Texas
TX
Texas
State
2018
Agricultural and Timber Programs: Farm/Timber Use-Motor Vehicle
Agricultural development
Texas Tax Code Section 152.091
State of Texas
Motor Vehicle Sales and use Tax
Tax Exemption
(no provisions for recapture)
$33,795,000
$0
$33,795,000
(none)
13378
Texas
TX
Texas
State
2018
Agricultural and Timber Programs: Agricultural Machinery and Equipment
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$117,000,000
$0
$117,000,000
(none)
13379
Texas
TX
Texas
State
2018
Agricultural and Timber Programs: Agircultural Products Not Covered by Blanket Exemptions
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$553,500,000
$0
$553,500,000
(none)
13380
Texas
TX
Texas
State
2018
Texas Enterprise Zone (EZ) Programs
General Economic Development (EZ)
Texas Tax Code Section 151.429
State of Texas
Sales and Use Tax; Hotel Occupancy Tax
Tax refund/rebate
Rebate is conditioned on project maintaining at least the same level of employment of qualified employees as existed at the time it qualified for the refund for a period of three years from that date. If the Comptroller's Office certifies that the level of employment has not been maintained, the Comptroller's Office shall assess that portion of the refund made attributable to any such decrease in employment, including penalty and interest from the date of the refund. No provisions for recapture for hotels.
$50,861,000
$0
$50,861,000
(none)
13381
Texas
TX
Texas
State
2018
Certified Rehabilitation Certified Historic Structures Credit
Historic Preservation
Texas Tax Code Section 171.904-171.909
State of Texas
Franchise Tax
Tax Credit
(no provisions for recapture)
$95,263,000
$0
$95,263,000
(none)
13382
Texas
TX
Texas
State
2018
Research and Development Tax Credit Program (Exemptions)
Research and development
Texas Tax Code Section 151.3182
State of Texas
Sales and Use Tax
Tax Exemption
Whenever the Comptroller or the registrant cancels or otherwise terminates the registration number, the registrant will be required to pay the tax, penalty, and interest due from the date of purchase on all ineligible tax-free purchases.
$152,100,000
$0
$152,100,000
(none)
13383
Texas
TX
Texas
State
2018
Research and Development Tax Credit Program (Credits)
Research and development
Texas Tax Code Section 171.654
State of Texas
Franchise Tax
Tax Credit
(no provisions for recapture)
$203,374,000
$0
$203,374,000
(none)
13384
Texas
TX
Texas
State
2018
Texas Data Center Program Exemption
Technology (data center)
Texas Tax Code Section 151.359 and 151.3595
State of Texas
Sales and Use Tax
Tax Exemption
Each entity or person that has their registration number revoked is liable for the state sales and use tax, including penalty and interest from the date of purchase, on all taxfree purchases made under the qualified data center exemption.
$83,683,000
$0
$83,683,000
(none)
13385
Texas
TX
Travis County
County
2018
Various Property Tax Rebatements Agreements
General Economic Development
Texas Local Government Code, Chapter 381, Texas Tax Code, Chapter 312,
Travis County, Texas
Property Tax
Tax Abatement
(not specified)
$367,820
$0
$367,820
(none)
https://financialtransparency.traviscountytx.gov/FinancialDocuments
13386
Texas
TX
Travis County
County
2018
Various Property Tax Rebatements Agreements
General Economic Development
Texas Local Government Code, Chapter 381, Texas Tax Code, Chapter 312,
Travis County, Texas
Property Tax
Tax Rebate
(not specified)
$7,559,168
$0
$7,559,168
(none)
https://financialtransparency.traviscountytx.gov/FinancialDocuments
13387
Utah
UT
Box Elder School District
School district
2018
Pass-through Tax
General Economic Development
Utah Code 17A-2-1200; Utah Code 17C-1
Brigham City Redevelopment Agency, Utah
Property Tax
Tax diversion
(not specified)
$54,505
$0
$54,505
(none)
13799
Utah
UT
Box Elder School District
School district
2018
Pass-through Tax
General Economic Development
Utah Code 17A-2-1200; Utah Code 17C-1
Tremonton Community Development Agency, Utah
Property Tax
Tax diversion
(not specified)
$55,070
$0
$55,070
(none)
13800
Utah
UT
Box Elder School District
School district
2018
Pass-through Tax
General Economic Development
Utah Code 17A-2-1200; Utah Code 17C-1
Box Elder County Redevelopment Agency, Utah
Property Tax
Tax diversion
(not specified)
$126,072
$0
$126,072
(none)
13801
Utah
UT
Box Elder School District
School district
2018
Pass-through Tax
General Economic Development
Utah Code 17A-2-1200; Utah Code 17C-1
Brigham City Community Development Agency, Utah
Property Tax
Tax diversion
(not specified)
$254,841
$0
$254,841
(none)
13802
Utah
UT
Box Elder School District
School district
2018
Pass-through Tax
General Economic Development
Utah Code 17A-2-1200; Utah Code 17C-1
Brigham City Economic Development Agency, Utah
Property Tax
Tax diversion
(not specified)
$311,062
$0
$311,062
(none)
13803
Utah
UT
Box Elder School District
School district
2018
Pass-through Tax (Charter School Levy)
General Economic Development
Utah Code 17A-2-1200; Utah Code 17C-1
State of Utah
Property Tax
Tax diversion
(not specified)
$349,980
$0
$349,980
(none)
13804
Utah
UT
Box Elder School District
School district
2018
Pass-through Tax
General Economic Development
Utah Code 17A-2-1200; Utah Code 17C-1
Tremonton Economic Development Agency, Utah
Property Tax
Tax diversion
(not specified)
$812,731
$0
$812,731
(none)
13805
Utah
UT
Box Elder School District
School district
2018
Pass-through Tax
General Economic Development
Utah Code 17A-2-1200; Utah Code 17C-1
Box Elder County Economic Development Agency, Utah
Property Tax
Tax diversion
(not specified)
$2,158,117
$0
$2,158,117
(none)
13806
Utah
UT
Davis County
County
2018
Tax Increment Financing (TIF)
General Economic Development
UCA 17C
Various, see 2020 CAFR
Property Tax
Tax Abatement
(not specified)
$2,397,080
$0
$2,397,080
See CAFR for agency-level breakdown
https://www.daviscountyutah.gov/clerk-auditor/tax-audit-and-finance
13807
Utah
UT
Utah
State
2018
New Markets Tax Credit Program
Community development
Utah Code Section 63N-2-603
State of Utah
(not specified)
Tax Credit
The credit may be recaptured in the following situations: (1) If any amount of the federal Tax Credit available is recaptured; (2) If the QCDE redeems or makes principal repayment of a qualified equity investment before the seventh anniversary of the issuance of the qualified equity investment; (3) If the community development entity fails to invest at least 85 percent of the purchase price of the qualified equity investment in qualified low-income community investments in Utah within one year of the issuance of the qualified equity investment and fails to maintain the required investment in Utah until the last credit allowance date; and (4) If the QCDE violates the provisions of sections 63N-2-607 or 609 of the Utah Code.
$6,000,000
$0
$6,000,000
(none)
13808
Utah
UT
Utah
State
2018
Motion Picture Incentive Program
Film, TV, and/or media
Utah Code Section 63N-8-104
State of Utah
(not specified)
Tax Credit
(no provisions for recapture)
$15,647,000
$0
$15,647,000
(none)
13809
Utah
UT
Utah
State
2018
Economic Development Tax Increment Financing (EDTIF)
General Economic Development (TIF)
Utah Code Section 63N-2-1
State of Utah
(not specified)
Tax Credit
If a business entity should fail to meet its obligations or has received more EDTIF refundable Tax Credits than it is entitled to, the business entity is required to return the excess amount abated; and any future claim for credit may be denied and the contract nullified.
$21,751,000
$0
$21,751,000
(none)
13810
Vermont
VT
Essex Junion
Municipality
2018
Tax Abatement Program
Recreational Purposes
(not specified)
Essex Junction
Property Tax
Tax Abatement
(not specified)
$2,001
$0
$2,001
(none)
13853
Vermont
VT
Vermont
State
2018
Agricultural and Managed Forest Land Use Program
Agricultural development
32 V.S.A. 3756
State of Vermont
Education Property Tax
Reduction of assessed value
Once enrolled in the program land is subject to a lien, if this land is ever developed or removed from the program, the owner at the time of development must pay a land use change tax of 10% tax on the full fair market value of the changed land determined without regard to the use value appraisal.
$45,360,286
$0
$45,360,286
(none)
https://auditor.vermont.gov/reports/audit/financial
13854
Vermont
VT
Vermont
State
2018
Vermont Affordable Housing Tax Credit
Affordable Housing
32 V.S.A. 5930u
State of Vermont
Personal Income Tax; Corporate Income Tax; Bank Franchise Tax; Insurance Premium Tax
Tax Credit
(no provisions for recapture)
$4,110,970
$0
$4,110,970
(none)
https://auditor.vermont.gov/reports/audit/financial
13855
Vermont
VT
Vermont
State
2018
Vermont Employment Growth Incentive
Business attraction/retention/expansion
32 V.S.A. 3330Criteria
State of Vermont
Personal Income Tax
Tax refund
For three years from the last day of the utilization period if the business experiences a 90% or greater reduction in base employment, or if the business fails to file required claim forms. In addition, if the business fails to meet its capital investment performance requirements by the end of the award period the abatements paid may be recaptured.
$3,608,848
$0
$3,608,848
(none)
https://auditor.vermont.gov/reports/audit/financial
13856
Vermont
VT
Vermont
State
2018
Vermont Downtown and Village Center Tax Credit Program
Historic Preservation
32 V.S.A. 5930cc
State of Vermont
Personal Income Tax; Corporate Income Tax; Bank Franchise Tax; Insurance Premium Tax
Tax Credit
If, within five years after completion of the qualified project the applicant shall be liable for a recapture penalty in an amount equal to the total Tax Credit claimed if the Vermont Downtown Development Board finds that any work performed on the qualified project is inconsistent with the approved application; or the applicant knowingly failed to supply any information, or supplied incorrect or untrue information or failed to comply with any award condition; or in the case of the Historic Rehabilitation Tax Credit, the National Park Service revokes certification for unapproved alterations or for work not done as described in the Historic Preservation certification application.
$1,075,684
$0
$1,075,684
(none)
https://auditor.vermont.gov/reports/audit/financial
13857
Vermont
VT
Vermont
State
2018
Downtown Sales Tax Reallocation Credit
Construction/rehabilitation
32 V.S.A. 9819
State of Vermont
Sales tax
Tax refund
(no provisions for recapture)
$204,567
$0
$204,567
(none)
https://auditor.vermont.gov/reports/audit/financial
13858
Virginia
VA
Chesterfield County
County
2018
TIF - Tax Increment Financing
General Economic Development
(not specified)
Chesterfield County
Sales Tax
(not specified)
(not specified)
$840,012
$0
$840,012
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
13975
Virginia
VA
Chesterfield County
County
2018
Rehabilition of Commercial Property
General Economic Development
(not specified)
Chesterfield County
Property Tax
(not specified)
(no provisions for recapture)
$275,303
$0
$275,303
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
13976
Virginia
VA
Chesterfield County
County
2018
Technology Zones
General Economic Development
(not specified)
Chesterfield County
Machinery and Tools Tax
(not specified)
(not specified)
$219,071
$0
$219,071
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
13977
Virginia
VA
Chesterfield County
County
2018
Technology Zones
General Economic Development
(not specified)
Chesterfield County
Business License Tax
(not specified)
(not specified)
$174,319
$0
$174,319
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
13978
Virginia
VA
Chesterfield County
County
2018
Sports Tourism and Public Entertainment & Recreation
General Economic Development
(not specified)
Chesterfield County
Property Tax
(not specified)
(not specified)
$110,986
$0
$110,986
(none)
https://www.chesterfield.gov/4149/Other-Financial-Reports
13979
Virginia
VA
City of Newport News
Municipality
2018
Expansion/Relocation Cost Reduction
General Economic Development
(not specified)
City of Newport News
(not specified)
(not specified)
(not specified)
$1,427,908
$0
$1,427,908
(none)
https://www.nnva.gov/458/Accounting
13980
Virginia
VA
City of Newport News
Municipality
2018
Local Tourism Zone
General Economic Development
(not specified)
City of Newport News
Food and Beverage Tax
(not specified)
(not specified)
$103,592
$0
$103,592
(none)
https://www.nnva.gov/458/Accounting
13981
Virginia
VA
City of Norfolk
Municipality
2018
Tax Increment Financing (TIF)
(not specified)
(not specified)
Norfolk
Property Tax
(not specified)
(not specified)
$5,266,000
$0
$5,266,000
(none)
13982
Virginia
VA
City of Norfolk
Municipality
2018
Tax Abatement Program
Property improvements
Norfolk Code Section 24-203 & Section 27-76
City of Norfolk
Property Tax
Reduction in assessed value
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$2,448,701
$0
$2,448,701
(none)
13983
Virginia
VA
City of Norfolk
Municipality
2018
Economic Development Program
Business attraction/retention/expansion
City Council ordinance
City of Norfolk
Personal Property Tax; Real Estate and Business Tangible Property Tax
Grant
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$1,858,476
$0
$1,858,476
(none)
13984
Virginia
VA
City of Norfolk
Municipality
2018
New Business License Incentive Program
General Economic Development
Norfolk Code 24-25.9 and 24-25.2
City of Norfolk
Business License Tax
Reduction
If the business estimates its gross receipts will exceed $1 million, but the actual gross receipts are less than $1 million, the benefits of the program are not available unless the business completes the qualification process. Likewise, if the qualifying business estimated less than $1 million and the actual gross receipts were more than $1 million the business is responsible for the entire tax amount and will be removed from the program.
$12,424
$0
$12,424
(none)
13985
Virginia
VA
City of Norfolk
Municipality
2018
Local Utility Tax Relief
General Economic Development
Norfolk Code 45.5-5
City of Norfolk
Utility Tax
Reduction
No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards).
$2,725
$0
$2,725
(none)
13986
Virginia
VA
City of Virginia Beach
Municipality
2018
Tourism Development Financing Program (TDFP) - Cavalier
Tourism development
VA Code 58.1-3851.1; City Code Chapter 35.4
Virginia Beach
Real Estate Tax
(not specified)
(not specified)
$1,137,383
$0
$1,137,383
(none)
13987
Virginia
VA
City of Virginia Beach
Municipality
2018
Business License Incentive Program
General Economic Development
City Code Chapter 18.202-208
Virginia Beach
Business License Tax
Tax Exemption
(not specified)
$319,900
$0
$319,900
(none)
13988
Virginia
VA
City of Virginia Beach
Municipality
2018
PPP- Field House
General Economic Development
(not specified)
Virginia Beach
Real Estate Tax
Tax Rebate
(not specified)
$143,514
$0
$143,514
(none)
13989
Virginia
VA
City of Virginia Beach
Municipality
2018
PPP - 25th St Parking Garage and iFly
General Economic Development
(not specified)
Virginia Beach
Admissions Tax
Tax Rebate
(not specified)
$87,353
$0
$87,353
(none)
13990
Virginia
VA
City of Virginia Beach
Municipality
2018
Yes Oceana APZ-1 Incentives
Business attraction/retention/expansion
VA Code 58.1-3220.1 and 58.3221; Ordinance No. 2786, 9-23-03; Ordinance No. 2932, 3-28-06; VB Code 35-72.1,35,2-11
Virginia Beach
Real Estate Tax; Business License Tax and Fees
Tax Rebate
(not specified)
$43,598
$0
$43,598
(none)
13991
Virginia
VA
City of Virginia Beach
Municipality
2018
Tourism Development Financing Program (TDFP) - Cavalier
Tourism development
VA Code 58.1-3851.1; City Code Chapter 35.4
Virginia Beach
Sales Tax
(not specified)
(not specified)
$17,873
$0
$17,873
(none)
13992
Virginia
VA
Henrico County
County
2018
Partial Real Estate Tax Credit program
General Economic Development
(not specified)
Henrico County
Property Tax
Tax Credit
(not specified)
$154,079
$0
$154,079
(none)
13993
Virginia
VA
Henrico County
County
2018
Residential Rehab "Reinvest"
Housing
(not specified)
Henrico County
Property Tax
(not specified)
(not specified)
$75,038
$0
$75,038
(none)
13994
Virginia
VA
Virginia
State
2018
Retail Sales and Use Tax Data Center Exemptions
Technology (data center)
Title 58.1-609.3(18) of the Code of Virginia
State of Virginia
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$79,200,000
$0
$79,200,000
(none)
https://www.doa.virginia.gov/reports/ACFReport/2021-ACFReport.shtml
13995
Virginia
VA
Virginia
State
2018
Motion Picture Production Tax Credit
Film, TV, and/or media
Section 58.1-439.12:03 of the Code of Virginia
State of Virginia
Corporate Income Tax
Tax Credit
(no provisions for recapture)
$6,100,000
$0
$6,100,000
(none)
https://www.doa.virginia.gov/reports/ACFReport/2021-ACFReport.shtml
13996
Washington
WA
Arlington School District
School district
2018
Native American Tax Abatement Program
Indigenous protection
RCW 84.36.010
Snohomish County, Washington
Property Tax
Tax Exemption
(not specified)
$98,867
$0
$98,867
(none)
14150
Washington
WA
Arlington School District
School district
2018
Churches Non-profit Recognized Religious Denominations Tax Abatement Program
Community development
RCW 84.36.020
Snohomish County, Washington
Real and Personal Property Tax
Tax Exemption
(not specified)
$45,044
$0
$45,044
(none)
14151
Washington
WA
Arlington School District
School district
2018
Tribal Lands for Government Services Tax Abatement Program
Indigenous protection
RCW 84.36.010
Snohomish County, Washington
Property Tax
Tax Exemption
(not specified)
$5,253
$0
$5,253
(none)
14152
Washington
WA
Blaine School District
School district
2018
Future Nonprofit Churches, Parsonages, and Convents Tax Abatement Program
(not specified)
(not specified)
Whatcom County, Washington
(not specified)
(not specified)
(not specified)
$19,715
$0
$19,715
(none)
14153
Washington
WA
Blaine School District
School district
2018
Future Nonprofit Low-Income Housing Tax Abatement Program
(not specified)
(not specified)
Whatcom County, Washington
(not specified)
(not specified)
(not specified)
$4,351
$0
$4,351
(none)
14154
Washington
WA
Blaine School District
School district
2018
Property 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 Agencies Tax Abatement Program
(not specified)
(not specified)
Whatcom County, Washington
(not specified)
(not specified)
(not specified)
$3,268
$0
$3,268
(none)
14155
Washington
WA
Blaine School District
School district
2018
Water Distribution Property, Improvements to Benefit Fish and Wildlife, Conservation of Ecological Systems, Natural Resources, or Open Space
(not specified)
(not specified)
Whatcom County, Washington
(not specified)
(not specified)
(not specified)
$23
$0
$23
(none)
14156
Washington
WA
City of Bellevue
Municipality
2018
High-Technology Sales and Use Tax Deferral
General Economic Development
RCW 82.63
City of Bellevue
Sales and use Tax
Tax Exemption
(no provisions for recapture)
$1,200,000
$0
$1,200,000
(none)
https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report
14157
Washington
WA
City of Seattle
Municipality
2018
High Technology
Job Creation/Retention
Chapter 82.63 RCW
State of Washington
Sales and Use Tax
Tax waiver
If the investment project is used for any other purpose at any time during the calendar year in which the investment is certified as operationally complete, or during the next seven calendar years, a portion of the deferred taxes must be repaid immediately. The portion due is determined by a sliding scale ranging from 100 percent recapture in the year the project is operationally complete to 12.5 percent recapture in year eight.
$21,501,000
$0
$21,501,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14158
Washington
WA
City of Seattle
Municipality
2018
Historic Properties Incentives
Historic Preservation
Chapter 84.26 RCW, RCW 84.26.020(2) and RCW 84.26.050(2)
City of Seattle, Washington
Real Property Tax
Reduction in assessed value
When property classified and valued as eligible historic property under RCW 84.26.070 becomes disqualified for the valuation, additional taxes, applicable penalties and interest are collected.
$696,000
$0
$696,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14159
Washington
WA
City of Seattle
Municipality
2018
Single-family Dwelling Improvement
Housing
RCW 84.36.400
King County, Washington
Real Property Tax
Tax Exemption
(not specified)
$156,000
$0
$156,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14160
Washington
WA
City of Seattle
Municipality
2018
Current Use
Conservation of farmland, forest, open space, or water
RCW 84.33.130 and RCW 84.34.010
King County, Washington
Real Property Tax
Reduction in assessed value
When land no longer meets the requirements for the respective classifications, abated taxes and applicable penalties and interest are collected.
$50,000
$0
$50,000
(none)
https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports
14161
Washington
WA
City of Spokane
Municipality
2018
Multiple-Family Housing Property Tax Exemption Program
Affordable Housing
Spokane Municipal Code section SMC 8.15 and the Revised Code of Washington section RCW 84.14
City of Spokane, Washington
Real Property Tax
Tax Exemption
(no provisions for recapture)
$2,302,073
$0
$2,302,073
(none)
https://my.spokanecity.org/opendata/documents/financial-reports/
14162
Washington
WA
City of Spokane
Municipality
2018
Multi-unit Urban Housing
Affordable Housing
chapter RCW 84.14.020
State of Washington
Property Tax Property Tax
Tax Exemption
(no provisions for recapture)
$264,274
$0
$264,274
(none)
https://my.spokanecity.org/opendata/documents/financial-reports/
14163
Washington
WA
City of Spokane
Municipality
2018
High Unemployment County Sales & Use Tax Deferral for Manufacturing Facilities
Manufacturing development
RCW 82.60.030
State of Washington
Property Tax Property Tax
Tax Exemption
(no provisions for recapture)
$126,095
$0
$126,095
(none)
https://my.spokanecity.org/opendata/documents/financial-reports/
14164
Washington
WA
City of Tacoma
Municipality
2018
Various abatements
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$1,818,000
$0
$1,818,000
(none)
14165
Washington
WA
City of Vancouver
Municipality
2018
High Unemployment County Sales & Use Tax Deferral for Manufacturing Facilities
Manufacturing development
RCW 82.60.030
State of Washington
Property Tax
Tax Exemption
(no provisions for recapture)
$160,000
$0
$160,000
(none)
https://www.cityofvancouver.us/fms/page/financial-reports
14166
Washington
WA
City of Vancouver
Municipality
2018
Multifamily Housing Property Tax Exemption
Affordable Housing
Washington State RCW 84.14 and Vancouver Municipal Code Chapter 3.22
City of Vancouver
Property Tax
Tax Exemption
(no provisions for recapture)
$113,100
$0
$113,100
(none)
https://www.cityofvancouver.us/fms/page/financial-reports
14167
Washington
WA
Clark County
County
2018
Multifamily Tax Exemption Program
General Economic Development
RCW 84.14
City of Vancouver
Property Tax
Tax abatements
(not specified)
$49,910
$0
$49,910
(none)
https://clark.wa.gov/sites/default/files/dept/files/auditor/financial-reports/CAFR-ClarkCountyWA2018.pdf
14168
Washington
WA
Clark County
County
2018
High Unemployment County - Manufacturing Facilities
General Economic Development
82.60 RCW
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$13,557
$0
$13,557
(none)
https://clark.wa.gov/sites/default/files/dept/files/auditor/financial-reports/CAFR-ClarkCountyWA2018.pdf
14169
Washington
WA
Clover Park School District
School district
2018
Multi-Family Housing Tax Abatement Program
Construction/rehabilitation
(not specified)
City of Lakewood, Washington
Property Tax
(not specified)
(not specified)
$461,775
$0
$461,775
(none)
14170
Washington
WA
Edmonds School District
School district
2018
Multiple Unit Dwelling Exemption
(not specified)
(not specified)
Snohomish County, Washington
Property Tax
(not specified)
(not specified)
$167,268
$0
$167,268
(none)
14171
Washington
WA
Fife School District
School district
2018
Multiple Unit Dwelling Exemption
(not specified)
(not specified)
Snohomish County, Washington
Property Tax
(not specified)
(not specified)
$167,268
$0
$167,268
(none)
14172
Washington
WA
Granite Falls School District
School district
2018
DOR - Religious Activities (Churches, Synagogues, et.c) Tax Abatement Program
(not specified)
(not specified)
Granite Falls School District No. 332, Washington
Property Tax
(not specified)
(not specified)
$29,021
$0
$29,021
(none)
14173
Washington
WA
Granite Falls School District
School district
2018
DOR - Religious Activities (Churches, Synagogues, et.c) Tax Abatement Program
(not specified)
(not specified)
Granite Falls School District No. 332, Washington
Property Tax
(not specified)
(not specified)
$9,898
$0
$9,898
(none)
14174
Washington
WA
Granite Falls School District
School district
2018
Tribal Lands for Government Services Tax Abatement Program
(not specified)
(not specified)
Granite Falls School District No. 332, Washington
Property Tax
(not specified)
(not specified)
$1,730
$0
$1,730
(none)
14175
Washington
WA
Granite Falls School District
School district
2018
Native American Tax Abatement Program
(not specified)
(not specified)
Granite Falls School District No. 332, Washington
Property Tax
(not specified)
(not specified)
$1,133
$0
$1,133
(none)
14176
Washington
WA
King County
County
2018
Multi-Unit Urban Housing Exemption
Construction/rehabilitation
Chapter 84.14 RCW
State of Washington
Property Tax Property Tax
Tax Exemption
If the recipient of the tax abatement fails to comply with the statutory requirements of this Chapter a lien will be placed on the property in the amount of the real Property Tax that would normally be imposed, plus a penalty and interest.
$7,264,000
$0
$7,264,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14177
Washington
WA
King County
County
2018
Current Use Programs
Conservation of farmland, forest, open space, or water
RCW 84.33.130 and RCW 84.34.010
King County, Washington
Property Tax
Reduction in assessed value
When land no longer meets the requirements for the respective classifications, abated taxes and applicable penalties and interest are collected.
$2,471,000
$0
$2,471,000
One number is reported for four sub-programs: Public Benefit Rating System, Timber Land, Farm and Agricultural Land, Forestland
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14178
Washington
WA
King County
County
2018
High-Technology Sales and Use Tax Deferral
Research and development
Chapter 82.63 RCW
State of Washington
Sales and Use Tax
Tax deferral; tax waiver
If the investment project is used for any other purpose at any time during the calendar year in which the investment is certified as operationally complete, or during the next seven calendar years, a portion of the deferred taxes must be repaid immediately.
$1,352,000
$0
$1,352,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14179
Washington
WA
King County
County
2018
Single-family Dwelling Improvement Program
Property improvements
RCW 84.36.400
King County, Washington
Property Tax
Tax Exemption
(not specified)
$409,000
$0
$409,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14180
Washington
WA
King County
County
2018
Historic Preservation Program
Historic Preservation
Chapter 84.26 RCW
King County, Washington
Property Tax
Reduction in assessed value
If disqualified, there shall be added to the tax an additional tax equal to (a) the cost multiplied by the levy rate in each year the property was subject to special valuation; plus (b) interest on the amounts of the additional tax at the statutory rate charged on delinquent Property Tax from the dates on which the additional tax could have been paid without penalty if the property had not been valued as historic property under this chapter; plus (c) a penalty equal to 12 percent of the amount determined in (a) and (b).
$176,000
$0
$176,000
(none)
https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx
14181
Washington
WA
Marysville School District
School district
2018
Native American Tax Abatement Program
Indigenous protection
RCW 84.36.010(1)
Snohomish County, Washington
Property Tax
Tax Exemption
(not specified)
$1,964,387
$0
$1,964,387
(none)
14182
Washington
WA
Meridian School District
School district
2018
Future Nonprofit Churches, Parsonages, and Convents Tax Abatement Program
(not specified)
RCW 84.36.020(2)
Whatcom County, Washington
Property Tax
(not specified)
(not specified)
$65,826
$0
$65,826
(none)
14183
Washington
WA
Meridian School District
School district
2018
Future Nonprofit Low-Income Housing Tax Abatement Program
(not specified)
RCW 84.36.560(4)
Whatcom County, Washington
Property Tax
(not specified)
(not specified)
$41,564
$0
$41,564
(none)
14184
Washington
WA
Meridian School District
School district
2018
Schools and Colleges - Art, Scientific, and Historial Collections and Property Used to Maintain, etc.
(not specified)
RCW 84.36.250-260
Whatcom County, Washington
Property Tax
(not specified)
(not specified)
$28,460
$0
$28,460
(none)
14185
Washington
WA
Meridian School District
School district
2018
Property 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)
RCW 84.36.030
Whatcom County, Washington
Property Tax
(not specified)
(not specified)
$5,879
$0
$5,879
(none)
14186
Washington
WA
Mount Baker School District
School district
2018
Government Property Tax Abatement
(not specified)
RCW 84.36.010(1)
Whatcom County, Washington
Property Tax
Tax Exemption
(not specified)
$7,838
$0
$7,838
provided breakdown by M&O and Bond
14187
Washington
WA
Mukilteo School District
School district
2018
Property Owned by an Indian Tribe
(not specified)
RCW 84.36.020(2)
Whatcom County, Washington
Property Tax
Tax Exemption
(not specified)
$23,787
$0
$23,787
(none)
14188
Washington
WA
Northshore School District
School district
2018
Property 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)
RCW 84.36.030
Whatcom County, Washington
Property Tax
Tax Exemption
(not specified)
$13,445
$0
$13,445
(none)
14189
Washington
WA
Pierce County
County
2018
Housing Projects
(not specified)
(not specified)
City of Tacoma, Washington
(not specified)
(not specified)
(not specified)
$407,057
$0
$407,057
Including the following statement: "The tax abatements did not result in a reduction or loss of revenue to the County because, pursuant to state law, these taxes were reallocated to other property tax payers.
https://www.piercecountywa.gov/364/Annual-Comprehensive-Financial-Report
14190
Washington
WA
Pierce County
County
2018
Housing Projects
(not specified)
(not specified)
City of Lakewood, Washington
(not specified)
(not specified)
(not specified)
$37,859
$0
$37,859
Including the following statement: "The tax abatements did not result in a reduction or loss of revenue to the County because, pursuant to state law, these taxes were reallocated to other property tax payers.
https://www.piercecountywa.gov/364/Annual-Comprehensive-Financial-Report
14191
Washington
WA
Pierce County
County
2018
Housing Projects
(not specified)
(not specified)
City of University Place, Washington
(not specified)
(not specified)
(not specified)
$20,764
$0
$20,764
Including the following statement: "The tax abatements did not result in a reduction or loss of revenue to the County because, pursuant to state law, these taxes were reallocated to other property tax payers.
https://www.piercecountywa.gov/364/Annual-Comprehensive-Financial-Report
14192
Washington
WA
Pierce County
County
2018
Housing Projects
(not specified)
(not specified)
Pierce County, Washington
(not specified)
(not specified)
(not specified)
$14,016
$0
$14,016
Including the following statement: "The tax abatements did not result in a reduction or loss of revenue to the County because, pursuant to state law, these taxes were reallocated to other property tax payers.
https://www.piercecountywa.gov/364/Annual-Comprehensive-Financial-Report
14193
Washington
WA
Port Angeles School District
School district
2018
Property for Non-profit Child Care Centers, Libraries, etc.
(not specified)
RCW 84.36.040
Whatcom County, Washington
Property Tax
Tax Exemption
(not specified)
$4,850
$0
$4,850
(none)
14194
Washington
WA
Snohomish County
County
2018
Tribal Property Used for Economic Development Purposes
(not specified)
State RCW 84.36.010
State of Washington
Property Tax
Tax abatements
(not specified)
$327,609
$0
$327,609
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14195
Washington
WA
Snohomish County
County
2018
Multi-Unit Urban Housing Exemption
(not specified)
State RCW 84.14.020
State of Washington
Property Tax
Tax abatements
(not specified)
$110,216
$0
$110,216
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14196
Washington
WA
Snohomish County
County
2018
Local Revitalization Financing
(not specified)
State RCW 39.104
State of Washington
Property Tax
Tax abatements
(not specified)
$49,351
$0
$49,351
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14197
Washington
WA
Snohomish County
County
2018
Future Nonprofit Low-Income Housing
(not specified)
State RCW 84.36.560
State of Washington
Property Tax
Tax abatements
(not specified)
$33,444
$0
$33,444
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14198
Washington
WA
Snohomish County
County
2018
High Technology Sales and Use Tax Deferral
(not specified)
State RCW 82.63
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$20,321
$0
$20,321
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14199
Washington
WA
Snohomish County
County
2018
Biotechnology and Medical Device Manufacturing Sales and Use Tax Deferral
(not specified)
State RCW 82.75
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$8,966
$0
$8,966
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14200
Washington
WA
Snohomish County
County
2018
Non-profit Churches, Parsonages, and Convents
(not specified)
State RCW 84.36.020
State of Washington
Property Tax
Tax abatements
(not specified)
$432
$0
$432
(none)
https://snohomishcountywa.gov/Archive.aspx?AMID=47
14201
Washington
WA
Spokane County
County
2018
Senior/Disable
(not specified)
82.08.975/ 82.12.975
Spokane County
Sales and Use Tax
Tax abatements
(not specified)
$1,213,000
$0
$1,213,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14202
Washington
WA
Spokane County
County
2018
Farm and Ag (current use)
(not specified)
RCW 84.33.130 and RCW 84.34.010.
Spokane County
Property Tax
Tax abatements
(not specified)
$1,045,000
$0
$1,045,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14203
Washington
WA
Spokane County
County
2018
Multi-Family
(not specified)
84.14 RCW
Spokane County
Property Tax
Tax abatements
(not specified)
$215,000
$0
$215,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14204
Washington
WA
Spokane County
County
2018
Multi-Unit Urban Housing Exemption
(not specified)
State RCW 84.14.020
State of Washington
Property Tax
Tax abatements
(not specified)
$93,000
$0
$93,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14205
Washington
WA
Spokane County
County
2018
Historic Preservation
(not specified)
Chapter 84.26 RCW
Spokane County
Property Tax
Tax abatements
(not specified)
$87,000
$0
$87,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14206
Washington
WA
Spokane County
County
2018
High Unemployment County - Manufacturing Facilities
Data Not Yet Retrieved
82.60 RCW
State of Washington
Sales and Use Tax
Tax abatements
(not specified)
$10,000
$0
$10,000
(none)
https://www.spokanecounty.org/3016/Annual-Financial-Reports
14207
Washington
WA
Spokane School District
School district
2018
Multiple-Family Housing Property Tax Exemption
(not specified)
(not specified)
City of Spokane, Washington
Property Tax
Tax Exemption
(not specified)
$799,393
$0
$799,393
(none)
14208
Washington
WA
Stanwood-Camano School District
School district
2018
Native American Tax Abatement Program
(not specified)
(not specified)
Stanwood-Camano School District No. 401
Property Tax
Tax Exemption
(not specified)
$820,300
$0
$820,300
(none)
14209
Washington
WA
Sultan School District
School district
2018
Native American Tax Abatement Program
(not specified)
(not specified)
Snohomish County, Washington
Property Tax
(not specified)
(not specified)
$146
$0
$146
(none)
14210
Washington
WA
Tacoma School District
School district
2018
Housing Projects with 5 or More Units
(not specified)
(not specified)
City of Tacoma, Washington
Property Tax
(not specified)
(not specified)
$2,213,978
$0
$2,213,978
The tax abatements did not result in a reduction or loss of revenue to the district because, pursuant to state law, these taxes were reallocated to other property tax payers.
14211
Washington
WA
University Place School District
School district
2018
Ordinace No. 619
(not specified)
Ordinance No. 619
City of University Place, Washington
Property Tax Property Tax
Tax Exemption
(not specified)
$19,624
$0
$19,624
(none)
14212
Washington
WA
Washington
State
2018
Aerospace Incentives
Technology (aviation)
Revised Codes of Washington 82.04.260(11), 82.04.290(3), and 82.04.250(3); 82.08.980 and 82.12.980; 82.04.4461; 82.04.4463; 82.08.975 and 82.12.975;
State of Washington
Sales and Use Tax
Tax Exemption; reduction of tax rate; Tax Credit
(no provisions for recapture)
$234,578,000
$0
$234,578,000
the amount of sales and use tax abated from the retail portion of the exemption cannot be disclosed because there are fewer than three taxpayers that received the exemption in fiscal year 2018.
14213
Washington
WA
Washington
State
2018
High-Technology Sales and Use Tax Deferral
Job Creation/Retention
Revised Codes of Washington Chapter 82.63
State of Washington
Sales and Use Tax
Tax deferral
If the investment project is used for any other purpose at any time during the calendar year in which the investment is certified as operationally complete, or during the next seven calendar years, a portion of the deferred taxes must be repaid immediately.
$60,833,000
$0
$60,833,000
(none)
14214
Washington
WA
Washington
State
2018
Data Center Server Equipment and Power Infrastructure Sales and Use Tax Exemption
Technology (data center)
Revised Codes of Washington (RCWs) 82.08.986 and 82.12.986
State of Washington
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$29,112,000
$0
$29,112,000
(none)
14215
Washington
WA
Washington
State
2018
Multi-Unit Urban Housing Property Tax Exemption
Affordable Housing
Revised Codes of Washington Chapter 84.14.020
State of Washington
Property Tax
Tax Exemption
If the city determines that a portion of the property no longer meets the exemption requirements, the Tax Exemption is canceled and a lien will be placed on the land for the additional real property tax on the value of the non-qualifying improvements plus a 20 percent penalty and interest.
$11,351,000
$0
$11,351,000
(none)
14216
Washington
WA
Washington
State
2018
High Unemployment County Sales and Use Tax Deferral for Manufacturing Facilities
Capital investment
Revised Codes of Washington Chapter 82.60
State of Washington
Sales and Use Tax
Tax deferral
Failure to meet the employment requirement causes all deferred taxes to become immediately due.
$7,249,000
$0
$7,249,000
(none)
14217
Washington
WA
White Salmon Valley School District
School district
2018
Multi-Unit Urban Housing Exemption
(not specified)
(not specified)
Klickitat County, Washington
Property Tax
Tax Exemption
(not specified)
$1,109
$0
$1,109
(none)
14218
West Virginia
WV
Berkeley County Board Of Education
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
WVC 11-10-7A; WVC 31-15-17
Berkeley County, West Virginia
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$4,458,503
$1,404,583
$3,053,920
(none)
https://www.berkeleycountyschools.org/Page/15749
14526
West Virginia
WV
Brooke County Board Of Education
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
General Economic Development
(not specified)
Brooke County, West Virginia
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$152,417
$59,000
$93,417
(none)
14527
West Virginia
WV
City of Morgantown
Municipality
2018
Tax Increment Financing
General Economic Development
(not specified)
Morgantown
Property Tax
(not specified)
(not specified)
$457,336
$0
$457,336
(none)
https://www.morgantownwv.gov/207/Financial-Reports
14528
West Virginia
WV
Harrison County Board Of Education
School district
2018
Agreement with ESC Harrison County Power, LLC
(not specified)
(not specified)
Harrison County Board Of Education
(not specified)
(not specified)
(not specified)
No info on taxes abated
14529
West Virginia
WV
Harrison County Board Of Education
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
(not specified)
Harrison County Board Of Education
Property Tax
(not specified)
(not specified)
$70,967
The agreement is with the City of Clarksburg; no info on taxes abated
14530
West Virginia
WV
Marshall County Board Of Education
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
24 CFR 905.108 and 24 CFR 990.190 ofThe Housing Act of 1937
Marshall County Board Of Education
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$800,000
$36,213
$763,787
(none)
14531
West Virginia
WV
Mcdowell County Board Of Education
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
(not specified)
McDowell County, West Virginia
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$81,554
$0
$81,554
(none)
14532
West Virginia
WV
Monongalia County Board Of Education
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
(not specified)
Monongalia County, West Virginia
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,700,000
Amount unknown
14533
West Virginia
WV
Nicholas County Board Of Education
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
(not specified)
Nicholas County, West Virginia
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$115,349
No info on taxes abated
14534
West Virginia
WV
Pleasants County Board Of Education
School district
2018
Agreements with Pleasants County
(not specified)
(not specified)
Ohio County, West Virginia
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,940,819
$1,480,500
$2,460,319
(none)
14535
West Virginia
WV
Pocahontas County Board Of Education
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
(not specified)
Pocahontas County, West Virginia
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,751
$0
$1,751
(none)
14536
West Virginia
WV
Putnam County Board Of Education
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
(not specified)
Putnam County, West Virginia
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$3,505
$27,878
$0
(none)
14537
West Virginia
WV
Raleigh County Board Of Education
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
(not specified)
Raleigh County, West Virginia
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$37,080
$37,080
$0
(none)
14538
West Virginia
WV
Wetzel County Board Of Education
School district
2018
Payment In Lieu of Tax (PILOT)es (PILOT)
(not specified)
(not specified)
Wetzel County, West Virginia
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$241,000
$284,000
$0
(none)
14539
Wisconsin
WI
City of Green Bay
Municipality
2018
Tax Increment Financing
General Economic Development
Wisconsin State Statute 66.1105, Tax Increment Law.
Green Bay
Property Tax
Tax Increment Financing (TIF)
(not specified)
$190,114
$0
$190,114
(none)
https://greenbaywi.gov/Archive.aspx?AMID=37
14601
Wisconsin
WI
City of Madison
Municipality
2018
Forgivable loans under Tax Increment Financing
General Economic Development
TID project plans
City of Madison
Forgiven Loan
TIF Loan
(N/A - TIF)
$3,808,921
$0
$3,808,921
See CAFR for TIF notes regarding loans forgiven this FY and in the future
https://www.cityofmadison.com/finance/accounting/financial-statements
14602
Wisconsin
WI
City of Milwaukee
Municipality
2018
Program 1 - Developer-Financed Projects
General Economic Development
(not specified)
Milwaukee
Property Tax
Tax Increment Financing (TIF)
(not specified)
$8,475,000
$0
$8,475,000
(none)
14603
Wisconsin
WI
City of Milwaukee
Municipality
2018
Program 2 – Grants to Developers/Corporations
General Economic Development
(not specified)
Milwaukee
Property Tax
Tax Increment Financing (TIF)
(not specified)
$234,000
$0
$234,000
(none)
14604
Wisconsin
WI
Wisconsin
State
2018
Business Development Credit (also includes the Economic Development and Jobs Tax Credit programs)
Job Creation/Retention
Wisconsin Statutes 238.308
State of Wisconsin
Income Tax
Tax Credit
Wisconsin Economic Development Corporation may require repayment of tax benefits claimed for a year in which the person failed to employ an eligible employee required by the agreement
$13,100,000
$0
$13,100,000
Also includes the Economic Development and Jobs Tax Credit programs
14605
Wisconsin
WI
Wisconsin
State
2018
Development Opportunity Zone (OZ) Tax Credit
General Economic Development (OZ)
Wisconsin Statutes 238.395
State of Wisconsin
Income Tax
Tax Credit
Wisconsin Economic Development Corporation may revoke tax benefits if false or misleading information is provided, if the business ceases to operate in the zone or moves outside the development zone
$300,000
$0
$300,000
(none)
14606
Wisconsin
WI
Wisconsin
State
2018
Enterprise Zone (EZ) Tax Credit
General Economic Development (EZ)
Wisconsin Statutes 238.399
State of Wisconsin
Income Tax
Tax Credit
Wisconsin Economic Development Corporation may require a business to repay tax benefits for which the business failed to maintain employment levels or a significant capital investment in property WEDC may revoke tax benefits if false or misleading information is provided, if the business ceases to operate in the zone or moves outside the development zone
$42,600,000
$0
$42,600,000
(none)
14607
Wisconsin
WI
Wisconsin
State
2018
Historical Homeowners Tax Credit
Historic Preservation
Wisconsin Statutes 44.02(24)
State of Wisconsin
Income Tax
Tax Credit
Department of Revenue may recover all or a portion of the credit if the claimant has not complied with all requirements
$1,200,000
$0
$1,200,000
Administered by Wisconsin Historical Society
14608
Wisconsin
WI
Wisconsin
State
2018
Historical Preservation Tax Credit
Historic Preservation
Wisconsin Statutes 238.17
State of Wisconsin
Income Tax
Tax Credit
If sale or noncompliance occurs within 5 years then a prorated amount of the credit received will be added back to the individual’s tax liability
$39,900,000
$0
$39,900,000
Supplement to Federal Historic Rehabilitation Tax Credit
14609
Wisconsin
WI
Wisconsin
State
2018
Qualified New Business Venture
Research and development
Wisconsin Statutes 238.15
State of Wisconsin
Income Tax
Tax Credit
The certified business must pay a penalty ranging from 60% to 100% of the Tax Credit provided if it relocates out of state during the 3 years after it received an investment
$9,800,000
$0
$9,800,000
(none)
14610
1677