Alabama AL Alabama State 2019 Various Other Tax Abatement Programs Various Multiple State of Alabama Property Tax; Gross Utility Taxes; Sales and Use Taxes Multiple (not specified) $84,844,000 $0 $84,844,000 Other tax abatement programs include the Reinvestment and Abatements Act (code section 40-9G), the Tax Incentive Reform Act of 1992 (code section 40-9B), the Brownfield Development Tax Abatement (code section 40-9C), and the Economic Incentive Enhancement Act of 2007 (code section 40-9D). https://comptroller.alabama.gov/acfr-2/ 88 Alabama AL Alabama State 2019 New Markets Tax Credit Program Redevelopment/revitalization Code of Alabama 1975, Section 41-9-218 State of Alabama Income Taxes; Financil Institution Excise Taxes; Insurance Premium Taxes; Tax Credit (not specified) $15,719,000 $0 $15,719,000 (none) https://comptroller.alabama.gov/acfr-2/ 89 Alabama AL Alabama State 2019 Certified Capital Company Program General Economic Development Code of Alabama 1975, Section 40-14B State of Alabama Insurance Premium Taxes Tax Credit The qualifying activities of the business must be manufacturing, processing, assembling products, or conducting research and development. Failure to meet the requirements could result in decertification and result in recapture of credits claimed and forfeiture of future credits. $15,593,000 $0 $15,593,000 (none) https://comptroller.alabama.gov/acfr-2/ 90 Alabama AL Alabama State 2019 Film Incentive Program Film, TV, and/or media Code of Alabama 1975, Section 41-7A-3 State of Alabama Sales, Use, and Lodging Taxes Tax Rebate (not specified) $10,979,000 $0 $10,979,000 (none) https://comptroller.alabama.gov/acfr-2/ 91 Alabama AL Alabama State 2019 Growing Alabama Credit Program General Economic Development Code of Alabama 1975, Section 40-18-403 State of Alabama Income Tax Tax Credit (not specified) $7,514,000 $0 $7,514,000 (none) https://comptroller.alabama.gov/acfr-2/ 92 Alabama AL Alabama State 2019 Historic Rehabilitation Tax Credit Program Historic Preservation Code of Alabama 1975, Section 40-9F State of Alabama Income Taxes; Financial Institutional Excise Taxes Tax Credit (not specified) $7,155,000 $0 $7,155,000 (none) https://comptroller.alabama.gov/acfr-2/ 93 Alabama AL Alabama State 2019 Jobs Credit Program Job Creation/Retention Code of Alabama 1975, Section 40-18-375 State of Alabama Utility Tax Tax Credit; tax refund (not specified) $1,007,000 $0 $1,007,000 (none) https://comptroller.alabama.gov/acfr-2/ 94 Alabama AL Alabama State 2019 Investment Credit Program General Economic Development Code of Alabama 1975, Section 40-18-376 State of Alabama Income Taxes; Financil Institution Excise Taxes; Insurance Premium Taxes; Utility Taxes Tax Credit (not specified) $748,000 $0 $748,000 (none) https://comptroller.alabama.gov/acfr-2/ 95 Alabama AL Alabama State 2019 Port Credit Program Port operations Code of Alabama 1975, Section 40-18-403 State of Alabama Income Tax Tax Credit (not specified) $97,000 $0 $97,000 (none) https://comptroller.alabama.gov/acfr-2/ 96 Alabama AL Alabama State 2019 Apprenticeship Alabama Program General Economic Development Code of Alabama 1975, Section 40-18-422 State of Alabama Income Taxes; Financial Institutional Excise Taxes Tax Credit (no provisions for recapture) $74,000 $0 $74,000 (none) https://comptroller.alabama.gov/acfr-2/ 97 Alabama AL Baldwin County County 2019 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) $45,736 $0 $45,736 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 98 Alabama AL Baldwin County County 2019 General Tax Abatements Hotel Construction Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Foley Personal Property Tax Tax Abatement (not specified) $42,987 $0 $42,987 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 99 Alabama AL Baldwin County County 2019 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) $18,576 $0 $18,576 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 100 Alabama AL Baldwin County County 2019 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) $5,283 $0 $5,283 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 101 Alabama AL Baldwin County County 2019 General Tax Abatements Industrial Expansion Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Bay Minette Sales Tax; Property Tax; Personal Property Tax Tax Abatement (not specified) $4,296 $0 $4,296 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 102 Alabama AL Baldwin County County 2019 General Tax Abatements Industrial Expansion Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Loxley Sales Tax; Property Tax; Personal Property Tax Tax Abatement (not specified) $2,385 $0 $2,385 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 103 Alabama AL Baldwin County County 2019 General Tax Abatements Industrial Expansion Code of Alabama 1975, Sections 40-9B-1 through 40-9B-13 City of Robertsdale Personal Property Tax Tax Abatement (not specified) $612 $0 $612 (none) https://baldwincountyal.gov/departments/finance-accounting/finance-audit-reports 104 Alabama AL Baldwin County County 2019 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 105 Alabama AL City of Birmingham Municipality 2019 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. $5,346,189 $0 $5,346,189 Lists the recepients: Serra Automobile Delaerships, Limbaugh Toyota. Trinity Medical Center/Daniel Corporation https://data.birminghamal.gov/dataset/comprehensive-annual-financial-reports/resource/dde72bfa-723e-466d-85e0-ee6f9af3d8f1 106 Alabama AL City of Huntsville Municipality 2019 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) $16,400,000 $0 $16,400,000 (none) https://www.huntsvilleal.gov/government/finances-budget/current-adopted-budget-capital-improvements-plan/ 107 Alabama AL City of Mobile Municipality 2019 Various Abatement Programs General Economic Development Amendment 772 of the Constitution of Alabama. Mobile, Alabama Sales and Use Taxes Tax rebate (not specified) $3,876,012 $0 $3,876,012 (none) https://www.cityofmobile.org/business/financials/ 108 Alabama AL City of Mobile Municipality 2019 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) $643,120 $0 $643,120 (none) https://www.cityofmobile.org/business/financials/ 109 Alabama AL City of Montgomery Municipality 2019 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) $6,000,000 $0 $6,000,000 (none) https://www.montgomeryal.gov/city-government/mayor-s-office/financial-reports 110 Alabama AL City of Montgomery Municipality 2019 Various Property 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). Montgomery, Alabama Property Tax Reduction in assessed value; Tax Exemption Some $1,550,053 $0 $1,550,053 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 111 Alabama AL City of Tuscaloosa Municipality 2019 Various Lodging Tax Agreements General Economic Development Amendment No. 772 to the Constitution of Alabama (1901) Tuscaloosa, Alabama Lodging Tax Tax Abatement (not specified) $668,447 $0 $668,447 (none) https://www.tuscaloosa.com/government/annualreports 112 Alabama AL City of Tuscaloosa Municipality 2019 Various Sales Tax Agreement General Economic Development Amendment No. 772 to the Constitution of Alabama (1901) Tuscaloosa, Alabama Sales Tax Tax Abatement (not specified) $476,909 $0 $476,909 (none) https://www.tuscaloosa.com/government/annualreports 113 Alabama AL City of Tuscaloosa Municipality 2019 Various Property Tax Agreements General Economic Development Amendment No. 772 to the Constitution of Alabama (1901) Tuscaloosa, Alabama Property Tax Tax Abatement (not specified) $256,393 $0 $256,393 (none) https://www.tuscaloosa.com/government/annualreports 114 Alabama AL City of Tuscaloosa Municipality 2019 Construction Mitigation Program General Economic Development Amendment No. 772 to the Constitution of Alabama (1901) Tuscaloosa, Alabama Sales Tax; Property Tax Property Tax; Business License Tax Abatement (not specified) $16,189 $0 $16,189 (none) https://www.tuscaloosa.com/government/annualreports 115 Alabama AL Jefferson County County 2019 Birmingham Industrial Development Board Abatements Business attraction/retention/expansion Chapter 94, Title 11 of the Code of Alabama (1975) Birmingham Industrial Development Board Property Tax Tax Abatement (not specified) $2,180,000 $0 $2,180,000 (none) https://www.jccal.org/Default.asp?ID=1019&pg=Audits+%26+Financials&subcatid=23 116 Alabama AL Jefferson County County 2019 Various Property Tax Abatements Agreements General Economic Development Alabama Tax Incentive Reform Act of 1992, Section 40-9B-1 et seq., of the Code of Alabama (1975) Jefferson County, Alabama Property Tax Tax Abatement (not specified) $3,615,000 $0 $3,615,000 Abated by Birmingham-Jefferson County Port Authority https://www.jccal.org/Default.asp?ID=1019&pg=Audits+%26+Financials&subcatid=23 117 Alabama AL Mobile County County 2019 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) $10,012,540 $0 $10,012,540 (none) https://www.mobilecountyal.gov/departments/budget-and-finance/ 118 Alabama AL Mobile County County 2019 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) $912,956 $0 $912,956 (none) https://www.mobilecountyal.gov/departments/budget-and-finance/ 119 Alabama AL Tuscaloosa County County 2019 Hunt Refining Company Refinery Expansion Alabama Tax Incentive Reform Act of 1992 Tuscaloosa County Industrial Development Authority Property Tax Tax Abatement (not specified) $463,417 $0 $463,417 (none) https://examiners.alabama.gov/audit_reports.aspx 120 Alabama AL Tuscaloosa County County 2019 Mercedes-Benz U. S. International, Inc Automobile plant expansion Alabama Tax Incentive Reform Act of 1992 Tuscaloosa County Industrial Development Authority Property Tax Tax Abatement (not specified) $132,734 $0 $132,734 (none) https://examiners.alabama.gov/audit_reports.aspx 121 Alaska AK Ketchikan Gateway Borough County 2019 Agreement with Alaska Industrial Development and Export Authority (AIDEA) Transportation (not specified) Ketchikan Gateway Borough Real Property Tax (not specified) (not specified) $294,415 $0 $294,415 The shipyard is owned by the Alaska Industrial Development and Export Authority https://www.borough.ketchikan.ak.us/340/Financial-Information 243 Alaska AK Ketchikan Gateway Borough County 2019 Agreements with Ketchikan Indian Community and Tlingit Haida Regional Housing Authority Affordable Housing (not specified) Ketchikan Gateway Borough (not specified) (not specified) (not specified) $42,709 $0 $42,709 (none) https://www.borough.ketchikan.ak.us/340/Financial-Information 244 Arizona AZ Arizona State 2019 Rio Nuevo Tax Increment Financing (TIF) District General Economic Development (TIF) General Economic Development (TIF) State of Arizona Sales Tax Tax Increment Financing (TIF) (not specified) $419,000 $0 $419,000 (none) https://gao.az.gov/financials/acfr 277 Arizona AZ City of Chandler Municipality 2019 Government Property Lease Excise Tax (GPLET) program General Economic Development Arizona Revised Statutes 42-6201 through 42-6210 Chandler, Arizona Property Tax Tax Abatement (not specified) $144,941 $0 $144,941 (none) https://www.chandleraz.gov/government/departments/management-services/accounting 278 Arizona AZ City of Chandler Municipality 2019 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) $526,942 $0 $526,942 (none) https://www.chandleraz.gov/government/departments/management-services/accounting 279 Arizona AZ City of Phoenix Municipality 2019 Transaction Privilege Tax Reimbursement General Economic Development City Council approval of development agreements. Phoenix, Arizona Transaction Privilege Taxes Tax Rebate No provisions for recapture $2,115,000 $0 $2,115,000 (none) https://www.phoenix.gov/finance/annualreports 280 Arizona AZ City of Phoenix Municipality 2019 Government Property Lease Excise Tax (GPLET) program General Economic Development 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 Tax replacement No provisions for recapture $5,031,000 $0 $5,031,000 (none) https://www.phoenix.gov/finance/annualreports 281 Arizona AZ City of Scottsdale Municipality 2019 Transaction Privilege Tax Agreements General Economic Development City Council resolution Scottsdale, Arizona Transaction Privilege Taxes Tax Rebate (not specified) $181,552 $0 $181,552 Provided breakdown by unnamed recipients https://www.scottsdaleaz.gov/finance/annual-financial-report 282 Arkansas AR Arkansas State 2019 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 $305,000 $0 $305,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 346 Arkansas AR Arkansas State 2019 InvestArk Program Business attraction/retention/expansion Arkansas Code Ann. 15-4-2706(c) State of Arkansas Sales and Use Tax Tax Credit (qualification-based: no provisions for recapture) $46,072,000 $0 $46,072,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 347 Arkansas AR Arkansas State 2019 Wetland and Riparian Zone Program Conservation of farmland, forest, open space, or water Arkansas Code Ann. 26-51-1501 - 26-51-1510 State of Arkansas Income Tax Tax Credit If the project is not maintained for 10 years after completion, a pro rata share of the income Tax Credits used shall be recaptured. $269,000 $0 $269,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 348 Arkansas AR Arkansas State 2019 Water Resource Conservation and Development Program Conservation of farmland, forest, open space, or water Arkansas Code Ann. 26-51-1001 State of Arkansas Income Tax Tax Credit If the project is not maintained for 10 years after completion, a pro rata share of the income Tax Credits used shall be recaptured. $541,000 $0 $541,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 349 Arkansas AR Arkansas State 2019 Advantage Arkansas Program Job Creation/Retention Arkansas Code Ann. 15-4-2705 State of Arkansas Income Tax Tax Credit Benefits must be repaid $936,000 $0 $936,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 350 Arkansas AR Arkansas State 2019 Tax Back Program Job Creation/Retention Arkansas Code Ann. 15-4-2706(d) State of Arkansas Sales and Use Tax Tax refund (qualification-based: no provisions for recapture) $959,000 $0 $959,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 351 Arkansas AR Arkansas State 2019 Major Maintenance and Improvement Program Job Creation/Retention Arkansas Code Ann. 15-4-3501 State of Arkansas Sales and Use Tax Tax refund (qualification-based: no provisions for recapture) $1,281,000 $0 $1,281,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 352 Arkansas AR Arkansas State 2019 ArkPlus Program Job Creation/Retention Arkansas Code Ann. 15-4-2706(b) State of Arkansas Income Tax; Sales and Use Tax Tax Credit (qualification-based: no provisions for recapture) $5,049,000 $0 $5,049,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 353 Arkansas AR Arkansas State 2019 Targeted Research Program Research and development Arkansas Code Ann. 15-4-2708(c) State of Arkansas Income Tax Tax Credit (qualification-based: no provisions for recapture) $289,000 $0 $289,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 354 Arkansas AR Arkansas State 2019 In-House Research and Development Program Research and development Arkansas Code Ann. 15-4-2708(b) State of Arkansas Income Tax Tax Credit (qualification-based: no provisions for recapture) $3,999,000 $0 $3,999,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 355 Arkansas AR Arkansas State 2019 Tourism Development Program Tourism development Arkansas Code Ann. 15-11-501 - 15-11-511 State of Arkansas Sales and Use Tax Tax Credit (qualification-based: no provisions for recapture) $1,880,000 $0 $1,880,000 (none) https://www.dfa.arkansas.gov/accounting-office/acfr/ 356 Arkansas AR City of Little Rock Municipality 2019 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) $1,313,079 $426,273 $886,806 (none) https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/ 357 Arkansas AR Little Rock School District School District 2019 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) $3,627,394 $1,195,109 $2,432,285 Disclosures reported by City of Little Rock https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/ 358 Arkansas AR Pulaski County County 2019 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) $559,348 $181,584 $377,764 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/ 359 Arkansas AR Pulaski County Special School District School District 2019 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 $0 $47,355 Disclosures reported by City of Little Rock https://www.littlerock.gov/city-administration/city-departments/finance/financial-reports/comprehensive-financial-reports/ 360 California CA City of Anaheim Municipality 2019 Economic Assistance Agreement (GardenWalk Retail) General Economic Development (not specified) Anaheim, California (N/A - grant-based) Reimbursement (not specified) $275,000 $0 $275,000 (none) https://www.anaheim.net/2846/Financial-Reports-Documents 467 California CA City of Anaheim Municipality 2019 Economic Assistance Agreement (DoubleTree Hotel) General Economic Development (not specified) Anaheim, California (N/A - grant-based) Reimbursement (not specified) $657,000 $0 $657,000 (none) https://www.anaheim.net/2846/Financial-Reports-Documents 468 California CA City of Los Angeles Municipality 2019 Development Incentive Program: Village at Westfield Topanga Project General Economic Development (not specified) City of Los Angeles (not specified) (not specified) (not specified) $1,300,000 $0 $1,300,000 (none) https://lacontroller.org/financial-reports/ 469 California CA City of Los Angeles Municipality 2019 Development Incentive Program: Metropolis Hotel Project General Economic Development (not specified) City of Los Angeles (not specified) (not specified) (not specified) $3,600,000 $0 $3,600,000 (none) https://lacontroller.org/financial-reports/ 470 California CA City of Los Angeles Municipality 2019 Development Incentive Program: 901 Olympic North Hotel Project General Economic Development (not specified) City of Los Angeles (not specified) (not specified) (not specified) $4,100,000 $0 $4,100,000 (none) https://lacontroller.org/financial-reports/ 471 California CA City of Los Angeles Municipality 2019 Development Incentive Program: Wilshire Grand Hotel Project General Economic Development (not specified) City of Los Angeles (not specified) (not specified) (not specified) $10,400,000 $0 $10,400,000 (none) https://lacontroller.org/financial-reports/ 472 California CA City of Los Angeles Municipality 2019 Convention Center Headquarters Hotel Project General Economic Development (not specified) City of Los Angeles (not specified) (not specified) (not specified) $12,800,000 $0 $12,800,000 (none) https://lacontroller.org/financial-reports/ 473 California CA City of Los Angeles Municipality 2019 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/ 474 California CA City of Ontario Municipality 2019 Various tax abatement programs General Economic Development (not specified) City of Ontario Sales and Use Tax Tax Abatement (not specified) $6,462,045 $0 $6,462,045 (none) 475 California CA City of Riverside Municipality 2019 Tax Sharing Agreement Business attraction/retention/expansion (not specified) Riverside, California Sales Tax; Property Tax Tax Rebate (not specified) $599,000 $0 $599,000 (none) 476 California CA City of San Jose Municipality 2019 Business Cooperation Program (BCP) Business attraction/retention/expansion State Sales and Use Tax Regulation 1699.6; City of San Jose Sales and Use Tax Tax Rebate (not specified) $157,000 $0 $157,000 (none) https://www.sanjoseca.gov/your-government/departments/finance/reports/-folder-447 477 California CA City of San Jose Municipality 2019 Storefronts Assistance Grant Program Business attraction/retention/expansion (not specified) City of San Jose (N/A - grant-based) Reimbursement (not specified) $201,000 $0 $201,000 (none) https://www.sanjoseca.gov/your-government/departments/finance/reports/-folder-447 478 Colorado CO Adams County County 2019 Various tax abatement agreements Business attraction/retention/expansion Authority of the Board Adams County Real Property Tax; Personal Property Tax Tax Rebate (not specified) $291,298 $0 $291,298 (none) https://adcogov.org/annual-financial-report-afr 623 Colorado CO Arapahoe County County 2019 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 $96,704 $0 $96,704 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 624 Colorado CO City and County of Denver City/County 2019 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 $333,000 $0 $333,000 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 625 Colorado CO City and County of Denver City/County 2019 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) $19,000,000 $0 $19,000,000 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 626 Colorado CO City of Aurora Municipality 2019 Various Tax Incentive Agreements Retail development City Council Ordinance City of Aurora Use Tax; Sales Tax; Personal Property Tax Abatement (not specified) $2,968,443 $0 $2,968,443 Disclosed in commitments; the number is the amount paid to date. At December 31, 2019, the city had development incentive agreements with Town Center at Aurora and the developers of 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 627 Colorado CO City of Colorado Springs Municipality 2019 Economic Development Incentive - Airplane/airline General Economic Development City Council City of Colorado Springs Sales and Use Tax Tax Rebate Refund of excess payment requested $23,736 $0 $23,736 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 628 Colorado CO City of Colorado Springs Municipality 2019 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 $91,459 $0 $91,459 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 629 Colorado CO City of Fort Collins Municipality 2019 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) $878,084 $0 $878,084 (none) https://www.fcgov.com/finance/annual-financial-reports 630 Colorado CO City of Fort Collins Municipality 2019 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) $405,437 $0 $405,437 (none) https://www.fcgov.com/finance/annual-financial-reports 631 Colorado CO City of Lakewood Municipality 2019 Lakewood Reinvestment Authority Agreements (Wal-Mart) General Economic Development Colorado statutes City of Lakewood Sales and Use Tax Tax Abatement not specified $1,849,271 $0 $1,849,271 Creekside Shopping Center (Wal-Mart) https://www.lakewood.org/Government/Departments/Finance 632 Colorado CO City of Lakewood Municipality 2019 Sales Tax Reimbursement-Stevinson Annexation General Economic Development Colorado statutes City of Lakewood Sales Tax Tax Rebate not specified $2,096,651 $0 $2,096,651 (none) https://www.lakewood.org/Government/Departments/Finance 633 Colorado CO Colorado State 2019 Colorado Enterprise Zone Program General Economic Development (EZ) Article 30 of Title 39 of the Colorado Revised Statutes (C.R.S.) State of Colorado Income Tax Tax Credit; Tax Exemption The provision for recapturing abated taxes would be an income tax return audit conducted by the Department of Revenue. $71,364,300 $0 $71,364,300 (none) https://osc.colorado.gov/financial-operations/financial-reports/acfr 634 Colorado CO Colorado State 2019 Job Growth Incentive Tax Credit Job Creation/Retention Section 39-22-531 C.R.S. 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. $16,215,600 $0 $16,215,600 (none) https://osc.colorado.gov/financial-operations/financial-reports/acfr 635 Colorado CO Colorado State 2019 Reginal Tourism Act Tourism development Sections 24-46-301 through 309 C.R.S. State of Colorado Sales Tax Tax diversion Recipients must follow the EDC resolution based on their application, and must build certain required elements and improvements and follow conditions established by the EDC. The provision for recapturing abated taxes is a formal decision by the EDC concluding the project has not commenced within five years. $8,767,200 $0 $8,767,200 (none) https://osc.colorado.gov/financial-operations/financial-reports/acfr 636 Colorado CO El Paso County County 2019 Economic Development Agreement w/Colorado Springs Economic Development formalized by the Board of County Commissioners through yearly resolutions El Paso County, Colorado Springs Sales and Use Tax Tax Abatement yes $75,559 $0 $75,559 (none) https://admin.elpasoco.com/financial-services/budget-finance/annual-comprehensive-financial-reports/ 637 Colorado CO Jefferson County County 2019 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) $447,620 $0 $447,620 (none) https://www.jeffco.us/1768/Financial-Reports 638 Connecticut CT City of Bridgeport Municipality 2019 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. $1,669,880 $0 $1,669,880 (none) https://www.bridgeportct.gov/content/341307/341403/343324.aspx 734 Connecticut CT City of Bridgeport Municipality 2019 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. $2,466,677 $0 $2,466,677 (none) https://www.bridgeportct.gov/content/341307/341403/343324.aspx 735 Connecticut CT City of Hartford Municipality 2019 Low-Income Housing Abatements; Capital Projects; and other Construction/Renovation General Economic Development Connecticut General Statutes Sections 32-666a; 12-65; 8-215 City of Hartford Property Tax Multiple (no provisions for recapture) $18,747,000 $0 $18,747,000 (none) https://www.hartfordct.gov/Government/Departments/Finance/Accounting-Control 736 Connecticut CT City of New Haven Municipality 2019 City Wide Assessment Deferral Program and the Enterprise Zone Assessment Deferral Program General Economic Development (not specified) New Haven, Connecticut Property Tax Reduction in assessed value (not specified) $8,596,000 $0 $8,596,000 (none) https://www.newhavenct.gov/government/departments-divisions/office-of-management-budget/annual-city-budgets-audits 737 Connecticut CT City of Stamford Municipality 2019 Enterprise Zone Program General Economic Development Connecticut General Statutes Sections 32-70 City of Stamford Property Tax (not specified) (not specified) $547,636 $0 $547,636 (none) https://www.stamfordct.gov/government/administration/annual-reports-and-budgets 738 Connecticut CT City of Waterbury Municipality 2019 Tax Assessment/Stabilization Agreements General Economic Development Connecticut General Statutes Sections 12-65 City of Waterbury Property Tax Freeze assessment (no provisions for recapture) $293,000 $0 $293,000 (none) https://www.waterburyct.org/services/finance/financial-reports 739 Connecticut CT Connecticut State 2019 Connecticut Neighborhood Assistance Act Credit Program Community development Connecticut General Statutes ¬ß¬ß12-631 through 12-638 State of Connecticut Corporate Income Tax Tax Credit (not specified) $3,775,893 $0 $3,775,893 (none) https://www.osc.ct.gov/reports/index.html 740 Connecticut CT Connecticut State 2019 The Film, Television, and Digital Media Tax Program Film, TV, and/or media (not specified) State of Connecticut Corporate Income Tax Tax Credit (not specified) $88,720,509 $0 $88,720,509 (none) https://www.osc.ct.gov/reports/index.html 741 Connecticut CT Connecticut State 2019 Historic Preservation Tax Credit Program Historic Preservation Connecticut General Statutes ¬ß10-416b State of Connecticut Corporate Income Tax Tax Credit (not specified) $1,024,308 $0 $1,024,308 (none) https://www.osc.ct.gov/reports/index.html 742 Connecticut CT Connecticut State 2019 Historic Structures Rehabilitation Historic Preservation Connecticut General Statutes ¬ß10-416a State of Connecticut Corporate Income Tax Tax Credit (not specified) $5,866,653 $0 $5,866,653 (none) https://www.osc.ct.gov/reports/index.html 743 Connecticut CT Connecticut State 2019 Insurance Reinvestment Fund Insurance Chapter 698 section 38a-88 State of Connecticut Corporate Income Tax Tax Credit (not specified) $23,342,944 $0 $23,342,944 (none) https://www.osc.ct.gov/reports/index.html 744 Connecticut CT Connecticut State 2019 Manufacturing Facility Credit Manufacturing development (not specified) State of Connecticut Corporate Income Tax Tax Credit (not specified) $869,420 $0 $869,420 (none) https://www.osc.ct.gov/reports/index.html 745 Connecticut CT Connecticut State 2019 The Urban and Industrial Sites Reinvestment Tax Program Redevelopment/revitalization Chapter 578 section 32-9t of the General Statutes State of Connecticut Corporate Income Tax Tax Credit (not specified) $32,359,751 $0 $32,359,751 (none) https://www.osc.ct.gov/reports/index.html 746 Connecticut CT Connecticut State 2019 Research and Development Expenditures Research and development Section 12-217n State of Connecticut Corporate Income Tax Tax Credit (not specified) $6,330,719 $0 $6,330,719 (none) https://www.osc.ct.gov/reports/index.html 747 Delaware DE City of Middletown Municipality 2019 Johnson Controls General Economic Development Section 11 of the Town Charter Town of Middletown Property Tax Tax Abatement (not specified) $22,373 $0 $22,373 (none) 837 Delaware DE City of Middletown Municipality 2019 Amazon General Economic Development Section 11 of the Town Charter Town of Middletown Property Tax Tax Abatement (not specified) $73,706 $0 $73,706 (none) 838 Delaware DE City of Wilmington Municipality 2019 Head Tax Capital investment City Code Section 50192A City of Wilmington Head Tax Grant (not specified) $145,500 $0 $145,500 (none) https://www.wilmingtonde.gov/government/city-departments/department-of-finance/financial-reports 839 Delaware DE City of Wilmington Municipality 2019 10-Year Abatement of City Real Estate Taxes Construction/rehabilitation City Code Chapter 44 City of Wilmington Real Estate Tax Tax Abatement (not specified) $702,021 $0 $702,021 (none) https://www.wilmingtonde.gov/government/city-departments/department-of-finance/financial-reports 840 Delaware DE Delaware State 2019 Historical Preservation Credit Historic Preservation Delaware Code Title 30, Chapter 18, ¬ß1811‚Äì¬ß1817 State of Delaware Bank Franchise Tax; Income Tax Tax Credit (not specified) $4,414,000 $0 $4,414,000 (none) https://accounting.delaware.gov/reports-transparency/ 841 Delaware DE Delaware State 2019 Bank Franchise Tax Job Creation Credit Job Creation/Retention Delaware Code, Title 5, Chapter 11, ¬ß1105(h) & (i) State of Delaware Bank Franchise Tax Tax Credit (not specified) $4,523,000 $0 $4,523,000 (none) https://accounting.delaware.gov/reports-transparency/ 842 Delaware DE Kent County County 2019 Tax Abatement for Convenience Store General Economic Development Levy Court of Kent County by Article VIII, Section 1 of the Constitution of the State of Delaware Kent County Property Tax Tax Abatement (no provisions for recapture) $189 $0 $189 (none) https://www.co.kent.de.us/finance.aspx 843 District of Columbia DC District of Columbia State 2019 Special Tax Incentive Program - Possessory Interest Tax Construction/rehabilitation D.C. Code Title 2 Chapter 12; Title 47 Chapter 10, Chapter 46 District of Columbia Possessory Interest Tax (not specified) (not specified) $1,008,000 $0 $1,008,000 (none) 872 District of Columbia DC District of Columbia State 2019 Special Tax Incentive Program - Real Property Tax Construction/rehabilitation D.C. Code Title 2 Chapter 12; Title 47 Chapter 10, Chapter 46 District of Columbia Real Property Tax (not specified) (not specified) $11,327,000 $0 $11,327,000 (none) 873 Florida FL Broward County County 2019 Historic Property Credit Historic Preservation Article VII, Section 3 of the Florida Constitution Broward County Property Tax Tax Exemption (not specified) $127,157 $0 $127,157 (none) https://www.broward.org/Accounting/Pages/Reports.aspx 1017 Florida FL Broward County County 2019 Direct Cash/Job Creation Program Job Creation/Retention Broward County’s Job Growth/Economic Development Incentive Act, Sections 9 1⁄2-50 through 9 1⁄2 55, Broward County County Direct Cash/Job Creation Program (not specified) $12,500 $0 $12,500 Cash incentive https://www.broward.org/Accounting/Pages/Reports.aspx 1018 Florida FL City of Orlando Municipality 2019 Economic Development Incentives Programs General Economic Development Florida Statute 166.021 City of Orlando Property Tax Tax Rebate (not specified) $83,708 $0 $83,708 (none) https://www.orlando.gov/Our-Government/Records-and-Documents/Financial/Annual-Comprehensive-Financial-Report 1019 Florida FL City of Orlando Municipality 2019 Tax Increment Rebates (TIF) General Economic Development Florida Statute 163 Part III City of Orlando Property Tax Tax Increment Financing (TIF) (not specified) $496,503 $0 $496,503 (none) https://www.orlando.gov/Our-Government/Records-and-Documents/Financial/Annual-Comprehensive-Financial-Report 1020 Florida FL City of St. Petersburg Municipality 2019 Qualified Target Industry (QTI) Program General Economic Development Florida Statutes Section 288.106 City of St. Petersburg Property Tax Tax Rebate (N/A - performance-based) $2,000 $0 $2,000 (none) https://www.stpete.org/government/departments/finance/index.php#Doc97 1021 Florida FL City of St. Petersburg Municipality 2019 Historic Preservation General Economic Development (not specified) City of St. Petersburg Property Tax Tax Rebate (not specified) $24,783 $0 $24,783 (none) https://www.stpete.org/government/departments/finance/index.php#Doc97 1022 Florida FL City of St. Petersburg Municipality 2019 Economic Development Ad Valorem Tax Exemption  General Economic Development City Council Resolution 2016-48 City of St. Petersburg Property Tax Tax Rebate (not specified) $136,261 $0 $136,261 (none) https://www.stpete.org/government/departments/finance/index.php#Doc97 1023 Florida FL City of Tampa Municipality 2019 Qualified Target Industry Program General Economic Development Section 288.106, Florida Statutes. City of Tampa Various Taxes Tax refund matching (N/A - performance-based) $169,782 $0 $169,782 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 1024 Florida FL Florida State 2019 Community Contribution Tax Credit Program Affordable Housing Sections 212.08(5)(p); 220.183; and 624.5105, F.S. State of Florida Corporate Income Tax; Insurance Premium Tax; Sales and Use Tax Tax Credit or 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. $18,120,000 $0 $18,120,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1025 Florida FL Florida State 2019 Research and Development Tax Credit Business attraction/retention/expansion Section 220.196, F.S. 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. $13,850,000 $0 $13,850,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1026 Florida FL Florida State 2019 Capital Investment Tax Credit Business attraction/retention/expansion Section 220.191, F.S. 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. $61,055,000 $0 $61,055,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1027 Florida FL Florida State 2019 New Markets Development Program Capital investment Section 288.9916, F.S. 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. $48,586,000 $0 $48,586,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1028 Florida FL Florida State 2019 Hope Scholarship Credit Educational development Sections 212.1832 and 1002.40, F.S. State of Florida Sales and Use 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. $39,075,000 $0 $39,075,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1029 Florida FL Florida State 2019 Florida Tax Credit Scholarship Program Educational development Section 1002.395, F.S. State of Florida Sales and Use Tax; Corporate Income Tax; Severance Taxes; 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. $309,358,000 $0 $309,358,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1030 Florida FL Florida State 2019 Florida Renew Tech Credit Energy production Sections 220.192, F.S. 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. $10,403,000 $0 $10,403,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1031 Florida FL Florida State 2019 Florida Renew Production Credit Energy production Section 220.193, F.S. 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. $13,689,000 $0 $13,689,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1032 Florida FL Florida State 2019 Entertainment Industry Sales Tax Exemption Program Film, TV, and/or media Section 288.1258, F.S. State of Florida Sales and Use Tax Tax Exemption Revocation of certificate and any taxes exempted are due with interest and penalty. $16,831,000 $0 $16,831,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1033 Florida FL Florida State 2019 Entertainment Industry Financial Incentive Program Film, TV, and/or media Section 288.1254, Florida Statutes (F.S.) 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. $27,686,000 $0 $27,686,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1034 Florida FL Florida State 2019 Qualified Target Industry Tax Refund Program Job Creation/Retention Section 288.106, F.S. 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. $15,833,000 $0 $15,833,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1035 Florida FL Florida State 2019 Contaminated Site Rehababilitation Tax Credit Redevelopment/revitalization Sections 220.1845 and 376.30781, F.S. 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. $16,186,000 $0 $16,186,000 (none) https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1036 Florida FL Florida State 2019 Other Tax Abatement Program Under $5 Million (including EZ) Various Multiple State of Florida Multiple Multiple Multiple $22,500,000 $0 $22,500,000 less than $8 million each: Brownfield Redevelopment Bonus Tax Refund, Qualified Defense and Space Contractor Tax Refund Program, ROA Building Materials Sales Tax Refund, Urban High-Crime Area Job Tax Credit Program, Rural Job Tax Credit Program, Enterprise Zone Jobs Credit, Enterprise Zone Business Property, Enterprise Zone Property Credit, New and Expanding Business, Semi Conductor Defense and Space Technology Tax Exemption, Redevelopment Projects, Child Care Tax Credit, State Housing Credit, Hazardous Waste Facility Credit, Florida AMT Credit, Emergency Excise Tax Credit, and the Energy Economic Zone Tax Credit https://www.sbafla.com/bondfinance/Financial-Information/Florida-Annual-Comprehensive-Financial-Report 1037 Florida FL Hillsborough County County 2019 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. $13,000 $0 $13,000 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 1038 Florida FL Hillsborough County County 2019 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. $923,000 $0 $923,000 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 1039 Florida FL Orange County County 2019 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) $135,525 $0 $135,525 (none) https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/ 1040 Florida FL Orange County County 2019 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) $518,099 $0 $518,099 Darden Restaurants https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/ 1041 Florida FL Orange County County 2019 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) $75,543 $0 $75,543 (none) https://www.occompt.com/finance/financial-reports/comprehensive-annual-financial-reports/ 1042 Florida FL Palm Beach County County 2019 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. $718,278 $0 $718,278 (none) https://www.mypalmbeachclerk.com/departments/finance/county-financial-information/comprehensive-annual-financial-report 1043 Florida FL Palm Beach County County 2019 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. $152,704 $0 $152,704 (none) https://www.mypalmbeachclerk.com/departments/finance/county-financial-information/comprehensive-annual-financial-report 1044 Georgia GA Appling County Board of Education School District 2019 Revenue Bonds General Economic Development O.C.G.A 46-3-128 Appling County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,718,411 $0 $1,718,411 (none) 1335 Georgia GA Atlanta Independent Schools School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Atlanta Real Property Tax; Personal Property Tax (not specified) (not specified) $9,907,680 $0 $9,907,680 Entered into by county/town/city Development Authority. 1336 Georgia GA Atlanta Independent Schools School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Fulton County Real Property Tax; Personal Property Tax (not specified) (not specified) $11,351,089 $0 $11,351,089 Entered into by county/town/city Development Authority. 1337 Georgia GA Bacon County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Bacon County Property Tax (not specified) (not specified) $106,199 $0 $106,199 CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed one tax abatement agreement amounting to $92,357.00. 1338 Georgia GA Baldwin County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Baldwin County Property Tax (not specified) (not specified) $13,370 $0 $13,370 (none) 1339 Georgia GA Baldwin County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Baldwin County Property Tax (not specified) (not specified) $25,196 $0 $25,196 (none) 1340 Georgia GA Banks County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Banks County Property Tax (not specified) (not specified) $261,198 $0 $261,198 (none) 1341 Georgia GA Barrow County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Barrow County Property Tax (not specified) (not specified) $23,877 $0 $23,877 Entered into by county/town/city Joint Development Authority. 1342 Georgia GA Barrow County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Barrow County Property Tax Tax (not specified) If the company does not meet the community jobs goals and community investment goals, all or a portion of the Property Tax Property Tax saved for that year will be recouped. $67,631 $0 $67,631 Entered into by county/town/city Industrial Building Authority. 1343 Georgia GA Barrow County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Barrow County Property Tax Tax (not specified) If the company does not meet the community jobs goals and community investment goals, all or a portion of the Property Tax Property Tax saved for that year will be recouped. $208,307 $0 $208,307 Entered into by county/town/city Industrial Building Authority. 1344 Georgia GA Bartow County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Cartersville; Bartow County Real Property Tax; Personal Property Tax (not specified) (not specified) $4,269,188 $0 $4,269,188 Entered into by county/town/city Joint Development Authority; Second Joint Development Authority, and Development Authority. 1345 Georgia GA Bibb County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Macon-Bibb County Real Property Tax; Personal Property Tax (not specified) If a company fails to meet the criteria established in the agreement, recovery payments may apply. $6,193,098 $0 $6,193,098 Entered into by county/town/city Industrial Development Authority and Urban Development Authority. 1346 Georgia GA Bryan County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Bryan County Property Tax (not specified) (not specified) $1,113,360 $0 $1,113,360 Entered into by county/town/city Development Authority. 1347 Georgia GA Bulloch County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Bulloch County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $67,607 $40,564 $27,043 Entered into by county/town/city Development Authority. 1348 Georgia GA Bulloch County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Bulloch County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $110,765 $36,918 $73,847 Entered into by county/town/city Development Authority. 1349 Georgia GA Calhoun Board of Education School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development O.C.G.A. ¬ß 36-62-7 Gordon County Property Tax Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,805 $0 $2,805 Entered into by county/town/city Development Authority. 1350 Georgia GA Calhoun Board of Education School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development O.C.G.A. ¬ß 36-62-6 Gordon County Property Tax Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,122 $0 $3,122 Entered into by county/town/city Development Authority. 1351 Georgia GA Calhoun Board of Education School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development O.C.G.A. ¬ß 36-62-4 Gordon County Property Tax Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,224 $0 $3,224 Entered into by county/town/city Development Authority. 1352 Georgia GA Calhoun Board of Education School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development O.C.G.A. ¬ß 36-62-5 Gordon County Property Tax Tax Payment In Lieu of Taxes (PILOT) (not specified) $7,312 $0 $7,312 Entered into by county/town/city Development Authority. 1353 Georgia GA Catoosa County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Catoosa County Property Tax (not specified) (not specified) $61,192 $0 $61,192 (none) 1354 Georgia GA Catoosa County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Catoosa County Property Tax (not specified) (not specified) $78,340 $0 $78,340 (none) 1355 Georgia GA Catoosa County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Catoosa County Property Tax (not specified) (not specified) $154,905 $0 $154,905 (none) 1356 Georgia GA Catoosa County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Catoosa County Property Tax (not specified) (not specified) $293,645 $0 $293,645 (none) 1357 Georgia GA Chattooga County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Chattooga County Property Tax (not specified) (not specified) $9,175 $0 $9,175 (none) 1358 Georgia GA Cherokee County Board of Education School District 2019 Tax Incentive Program General Economic Development (not specified) Cherokee County Property Tax (not specified) There are claw-back provisions should the recently located company not meet their committed jobs and capital investment numbers. $1,735,733 $0 $1,735,733 Entered into by county/town/city Development Authority. 1359 Georgia GA City of Atlanta Municipality 2019 Atlanta Development Authority d/b/a Invest Atlanta General Economic Development Development Authorities Law of the State of Georgia, under Title 36 Chapter 62 of the Official Code of Georgia Annotated Atlanta, Georgia Property Tax Tax Exemption (no provisions for recapture) $1,000,098 $0 $1,000,098 (none) https://www.atlantaga.gov/government/departments/finance/controller 1360 Georgia GA City of Atlanta Municipality 2019 Various Agreements General Economic Development (not specified) Fulton County, Georgia Property Tax (not specified) (not specified) $5,600,000 $0 $5,600,000 (none) https://www.atlantaga.gov/government/departments/finance/controller 1361 Georgia GA City of Augusta Municipality 2019 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) $68,062 $0 $68,062 (none) https://www.augustaga.gov/149/Financial-Statements 1362 Georgia GA City of Augusta Municipality 2019 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 $2,030,010 $0 $2,030,010 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 1363 Georgia GA City of Augusta Municipality 2019 Economic Development Authority General Economic Development (not specified) Augusta Economic Development Authority (AEDA) Property Tax (not specified) (not specified) $8,979,806 $0 $8,979,806 Taxes abated by the Augusta Economic Development Authority (AEDA) , reported by Augusta https://www.augustaga.gov/149/Financial-Statements 1364 Georgia GA City of Columbus Municipality 2019 Enterprise Zone Program General Economic Development City Code Section 36-88-3 Columbus, Georgia Property Tax (not specified) (not specified) $13,764 $0 $13,764 (none) https://www.columbusga.gov/finance/accounting.htm 1365 Georgia GA City of Columbus Municipality 2019 Historic Preservation General Economic Development City Code Section 48-5-7.2 Columbus, Georgia Property Tax (not specified) (not specified) $256,536 $0 $256,536 (none) https://www.columbusga.gov/finance/accounting.htm 1366 Georgia GA City of Columbus Municipality 2019 Conservation Use Valuation Assessment General Economic Development City Code Section 48-5-7.4 Columbus, Georgia Property Tax (not specified) (not specified) $444,094 $0 $444,094 (none) https://www.columbusga.gov/finance/accounting.htm 1367 Georgia GA City of Columbus Municipality 2019 Industrial Revenue Bond Program General Economic Development City Ordinance #72-76 as authorized by Senate Bill 120 Columbus, Georgia Property Tax (not specified) (not specified) $8,403,712 $0 $8,403,712 (none) https://www.columbusga.gov/finance/accounting.htm 1368 Georgia GA City of Macon-Bibb Municipality 2019 PILOT Restriction Act General Economic Development O.C.G.A. Section 36-62 Macon-Bibb, Georgia Real Property Tax; Personal Property Tax Payment In Lieu of Taxes (PILOT) The recipient is required to pay back some or all of the benefits received. $6,670,254 $0 $6,670,254 (none) 1369 Georgia GA City of Savannah Municipality 2019 Enterprise Zones Job Creation/Retention Official Code of Georgia Annotated 36-88-1 City of Savannah Property Tax Tax Exemption (not specified) $208,039 $0 $208,039 (none) https://www.savannahga.gov/DocumentCenter/Index/167 1370 Georgia GA Clarke County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Athens-Clarke County Property Tax (not specified) (not specified) $856,427 $0 $856,427 CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed three 100 percent tax abatement agreements with a sum total of $597,209.23 with each one amounting to $366,013.79; $138,278.34; and $92,917.10. All agreements entered into by county/town/city Economic Development Authority. 1371 Georgia GA Cobb County County 2019 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. $238,559 $0 $238,559 entered into by Development Authority of Cobb County https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports 1372 Georgia GA Cobb County County 2019 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. $333,600 $0 $333,600 entered into by Development Authority of Cobb County https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports 1373 Georgia GA Cobb County County 2019 Greenstone/HD Supply 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. $338,111 $0 $338,111 entered into by Development Authority of Cobb County https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports 1374 Georgia GA Cobb County County 2019 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. $670,005 $0 $670,005 entered into by Development Authority of Cobb County https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports 1375 Georgia GA Cobb County County 2019 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. $746,281 $0 $746,281 entered into by Development Authority of Cobb County https://www.cobbcounty.org/finance/annual-comprehensive-financial-reports 1376 Georgia GA Cobb County Board of Education School District 2019 Akers 75 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. $316,278 $0 $316,278 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 1377 Georgia GA Cobb County Board of Education School District 2019 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. $808,848 $0 $808,848 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 1378 Georgia GA Cobb County Board of Education School District 2019 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. $269,136 $0 $269,136 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 1379 Georgia GA Cobb County Board of Education School District 2019 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. $451,583 $0 $451,583 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 1380 Georgia GA Cobb County Board of Education School District 2019 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. $516,242 $0 $516,242 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 1381 Georgia GA Coweta County Board of Education School District 2019 Various Property Tax Abatement Agreements (not specified) (not specified) Coweta County Real Property Tax; Personal Property Tax (not specified) (not specified) $2,257,189 $0 $2,257,189 (none) 1382 Georgia GA Crisp County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Crisp County Property Tax (not specified) (not specified) $4,517 $0 $4,517 (none) 1383 Georgia GA Crisp County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Crisp County Property Tax (not specified) (not specified) $8,381 $0 $8,381 (none) 1384 Georgia GA Dade County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Dade County Property Tax (not specified) (not specified) $6,911 $0 $6,911 (none) 1385 Georgia GA Dade County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Dade County Property Tax (not specified) (not specified) $36,044 $0 $36,044 (none) 1386 Georgia GA Dade County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Dade County Property Tax (not specified) (not specified) $152,520 $0 $152,520 (none) 1387 Georgia GA Dalton Board of Education School District 2019 Industrial Revenue Bonds (IRB) General Economic Development (not specified) Dalton City School District Property Tax Tax Exemption In the event the entity fails to meet specified goals, a percentage method described in each agreement is used to determine the shortfall. The shortfall percentage is multiplied by the amount of taxes abated for the year for the project to arrive at a recovery payment. The recovery payment is due with the annual report. $396,233 $0 $396,233 Entered into by county/town/city Joint Development Authority. 1388 Georgia GA Dalton Board of Education School District 2019 Industrial Revenue Bonds (IRB) General Economic Development (not specified) City of Dalton Property Tax Tax Exemption In the event the entity fails to meet specified goals, a percentage method described in each agreement is used to determine the shortfall. The shortfall percentage is multiplied by the amount of taxes abated for the year for the project to arrive at a recovery payment. The recovery payment is due with the annual report. $88,685 $0 $88,685 Entered into by county/town/city Joint Development Authority. 1389 Georgia GA Dalton Board of Education School District 2019 Industrial Revenue Bonds (IRB) General Economic Development (not specified) Whitfield County Property Tax Tax Exemption In the event the entity fails to meet specified goals, a percentage method described in each agreement is used to determine the shortfall. The shortfall percentage is multiplied by the amount of taxes abated for the year for the project to arrive at a recovery payment. The recovery payment is due with the annual report. $1,527,264 $0 $1,527,264 Entered into by county/town/city Joint Development Authority. 1390 Georgia GA Dalton Board of Education School District 2019 Industrial Revenue Bonds (IRB) General Economic Development (not specified) Whitfield County BOE Property Tax Tax Exemption In the event the entity fails to meet specified goals, a percentage method described in each agreement is used to determine the shortfall. The shortfall percentage is multiplied by the amount of taxes abated for the year for the project to arrive at a recovery payment. The recovery payment is due with the annual report. $2,128,617 $0 $2,128,617 I'm unsure if the abating jurisdiction should be noted as the county itself or a school district. 1391 Georgia GA Decatur County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Decatur County Property Tax (not specified) (not specified) $38,627 $0 $38,627 (none) 1392 Georgia GA DeKalb County County 2019 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. $4,691,848 $0 $4,691,848 (none) https://www.dekalbcountyga.gov/finance/financial-reports 1393 Georgia GA DeKalb County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) DeKalb County Property Tax (not specified) (not specified) $3,920,187 $0 $3,920,187 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/ 1394 Georgia GA Dougherty County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Dougherty County Property Tax (not specified) (not specified) $1,778,810 $0 $1,778,810 CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed a tax abatement agreement amounting to $1,671,785.01. 1395 Georgia GA Douglas County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Douglas County; City of Douglasville Real Property Tax; Personal Property Tax (not specified) (not specified) $5,721,617 $0 $5,721,617 Entered into by county/town/city Development Authority. 1396 Georgia GA Effingham County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Effingham County Property Tax (not specified) (not specified) $3,519,430 $0 $3,519,430 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 $2,985,498.60 and each one amounting to $1,263,983.75 and $1,721,514.85. All agreements entered into by county/town/city Industrial Development Authority. 1397 Georgia GA Elbert County Board of Education School District 2019 Capital Projects General Economic Development (not specified) Elbert County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $7,266 $0 $7,266 (none) 1398 Georgia GA Fayette County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Fayette County Property Tax (not specified) (not specified) $1,152,000 $0 $1,152,000 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 $965,000 and each one amounting to $759,000 and $206,000. 1399 Georgia GA Floyd County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Rome-Floyd County Real Property Tax; Personal Property Tax (not specified) (not specified) $991,370 $0 $991,370 Entered into by county/town/city Development Authority. 1400 Georgia GA Fulton County County 2019 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 $470,000 $0 $470,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1401 Georgia GA Fulton County County 2019 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. $226,000 $0 $226,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1402 Georgia GA Fulton County County 2019 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 $10,194,000 $0 $10,194,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1403 Georgia GA Fulton County County 2019 Various Agreements by City of Alpharetta (not specified) (not specified) City of Alpharetta, Georgia Property Tax (not specified) (not specified) $87,000 $0 $87,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1404 Georgia GA Fulton County County 2019 Various Agreements by City of Hapeville (not specified) (not specified) City of Hapeville, Georgia Property Tax (not specified) (not specified) $94,000 $0 $94,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1405 Georgia GA Fulton County County 2019 Various Agreements by City of Sandy Springs (not specified) (not specified) City of Sandy Springs, Georgia Property Tax (not specified) (not specified) $296,000 $0 $296,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1406 Georgia GA Fulton County County 2019 Various Agreements by City of Atlanta (not specified) (not specified) City of Atlanta, Georgia Property Tax (not specified) (not specified) $1,544,000 $0 $1,544,000 (none) https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/annual-financial-reports 1407 Georgia GA Fulton County Board of Education School District 2019 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) $6,184,622 $0 $6,184,622 Entered into by county/town/city Development Authority. https://www.fultonschools.org/Page/2989 1408 Georgia GA Gainesville Board of Education School District 2019 Investment Assistance Program General Economic Development (not specified) Gainesville County; Hall County Property Tax Tax (not specified) (not specified) $750,958 $236,140 $514,818 Entered into by county/town/city Development Authority. 1409 Georgia GA Gordon County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Gordon County Property Tax (not specified) (not specified) $28,861 $0 $28,861 (none) 1410 Georgia GA Gordon County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Gordon County Property Tax (not specified) (not specified) $350,273 $0 $350,273 (none) 1411 Georgia GA Gwinnett County County 2019 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. $648,421 $0 $648,421 entered into by Gwinnett County Development Authority https://www.gwinnettcounty.com/web/gwinnett/home/citizenfinanceguide/financialdocuments/comprehensiveannualfinancialreports 1412 Georgia GA Hall County Board of Education School District 2019 Investment Assistance Program General Economic Development (not specified) Hall County Real Property Tax; Personal Property Tax (not specified) (not specified) $1,076,827 $433,397 $643,430 Entered into by county/town/city Development Authority. 1413 Georgia GA Hart County Board of Education School District 2019 Various Property Tax Abatement Agreements (not specified) (not specified) Hart County; Franklin County; Stephens County Property Tax (not specified) (not specified) $140,719 $126,647 $14,072 Entered into by county/town/city Joint Development Authority. 1414 Georgia GA Hart County Board of Education School District 2019 Various Property Tax Abatement Agreements (not specified) (not specified) Hart County Property Tax (not specified) (not specified) $587,230 $189,211 $398,019 Entered into by county/town/city Industrial Building Authority. 1415 Georgia GA Heard County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Heard County Property Tax (not specified) (not specified) $1,979 $0 $1,979 (none) 1416 Georgia GA Heard County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Heard County Property Tax (not specified) (not specified) $7,539 $0 $7,539 (none) 1417 Georgia GA Houston County Board of Education School District 2019 Revenue Bonds General Economic Development (not specified) Houston County Property Tax (not specified) (not specified) $704,610 $0 $704,610 CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed four tax abatement agreements with a sum total of $411,909.80 and each one amounting to $88,304.49; $74,720.18; $107,302.42; and $141,582.71. All agreements entered into by county/town/city Development Authority. 1418 Georgia GA Jackson County Board of Education School District 2019 Various Property Tax Abatement Agreements (not specified) (not specified) Jackson County Property Tax (not specified) (not specified) $1,967,986 $639,081 $1,328,905 Entered into by county/town/city Industrial Development Authority. 1419 Georgia GA Jasper County Board of Education School District 2019 Various Property Tax Abatement Agreements (not specified) (not specified) Jasper County Real Property Tax; Personal Property Tax (not specified) (not specified) $10,438 $0 $10,438 Gross/net revenue losses are approximate amounts. Entered into by county/town/city Development Authority. 1420 Georgia GA Jasper County Board of Education School District 2019 Various Property Tax Abatement Agreements (not specified) (not specified) Jasper County Real Property Tax; Personal Property Tax (not specified) (not specified) $31,268 $0 $31,268 Gross/net revenue losses are approximate amounts. Entered into by county/town/city Development Authority. 1421 Georgia GA Jefferson City Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Jefferson Property Tax (not specified) (not specified) $14,030 $0 $14,030 (none) 1422 Georgia GA Jefferson City Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Jefferson Property Tax (not specified) (not specified) $24,063 $0 $24,063 (none) 1423 Georgia GA Jefferson City Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Jefferson Property Tax (not specified) (not specified) $72,162 $0 $72,162 (none) 1424 Georgia GA Jefferson County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Jefferson County Property Tax (not specified) (not specified) $1,564,144 $0 $1,564,144 CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed one tax abatement agreement amounting to $1,484,689.60. 1425 Georgia GA Liberty County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Liberty County Property Tax (not specified) (not specified) $1,744,834 $0 $1,744,834 Entered into by county/town/city Industrial Authority. 1426 Georgia GA Lowndes County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Lowndes County Property Tax (not specified) (not specified) $527,641 $0 $527,641 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 $511,835.50 and each one amounting to $448,160.74 and $63,674.76. 1427 Georgia GA Lumpkin County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Lumpkin County Property Tax (not specified) (not specified) $6,819 $0 $6,819 (none) 1428 Georgia GA Lumpkin County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Lumpkin County Property Tax (not specified) (not specified) $132,994 $0 $132,994 (none) 1429 Georgia GA Marietta Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Marietta Real Property Tax (not specified) (not specified) $97,227 $0 $97,227 (none) 1430 Georgia GA Monroe County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Monroe County Property Tax (not specified) (not specified) $101,522 $0 $101,522 (none) 1431 Georgia GA Murray County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Murray County Real Property Tax; Personal Property Tax (not specified) (not specified) $1,305,550 $0 $1,305,550 Entered into by county/town/city Industrial Development Authority. 1432 Georgia GA Muscogee County School District School District 2019 Enterprise Zones Construction/rehabilitation (not specified) Muscogee County Property Tax Tax Exemption (not specified) $22,425 $0 $22,425 This amount reflects the taxes abated for all taxing authorities combined (Muscogee County Schools and Columbus Consolidated Government). CAFR does not state what portion of the abatement is allocated to the district. 1433 Georgia GA Muscogee County School District School District 2019 Historic Preservation Construction/rehabilitation (not specified) Muscogee County Property Tax Tax Exemption (not specified) $256,536 $0 $256,536 This amount reflects the taxes abated for all taxing authorities combined (Muscogee County Schools and Columbus Consolidated Government). CAFR does not state what portion of the abatement is allocated to the district. 1434 Georgia GA Muscogee County School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development (not specified) Muscogee County Property Tax Tax (not specified) (not specified) $8,403,712 $0 $8,403,712 This amount reflects the taxes abated for all taxing authorities combined (Muscogee County Schools and Columbus Consolidated Government). CAFR does not state what portion of the abatement is allocated to the district. 1435 Georgia GA Muscogee County School District School District 2019 Conversation Use Validation Assessment Real estate development (residential) (not specified) Muscogee County Property Tax (not specified) Owners who breach their conservation use covenant must pay back to the taxing authorities twice the savings they have received over the life of the covenant up to the point it was breached. $444,094 $0 $444,094 This amount reflects the taxes abated for all taxing authorities combined (Muscogee County Schools and Columbus Consolidated Government). CAFR does not state what portion of the abatement is allocated to the district. 1436 Georgia GA Newton County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Newton County Property Tax (not specified) (not specified) $1,250 $0 $1,250 Entered into by county/town/city Industrial Development Authority. 1437 Georgia GA Newton County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Newton County Property Tax (not specified) (not specified) $4,427 $0 $4,427 Entered into by county/town/city Industrial Development Authority. 1438 Georgia GA Newton County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Newton County Property Tax (not specified) (not specified) $15,816 $0 $15,816 Entered into by county/town/city Industrial Development Authority. 1439 Georgia GA Oconee County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Oconee County Real Property Tax; Personal Property Tax (not specified) (not specified) $516,493 $0 $516,493 Entered into by county/town/city Industrial Development Authority. 1440 Georgia GA Paulding County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Paulding County Property Tax (not specified) (not specified) $7,720 $0 $7,720 (none) 1441 Georgia GA Paulding County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Paulding County Property Tax (not specified) (not specified) $136,201 $0 $136,201 (none) 1442 Georgia GA Polk County School District School District 2019 Economic Incentive Program General Economic Development (not specified) Polk County; City of Cedartown; City of Rockmart Real Property Tax; Personal Property Tax (not specified) (not specified) $611,059 $550,182 $60,877 Gross/net revenue losses are the total sums of three tax abatement agreements. Entered into by county/town/city Development Authority. 1443 Georgia GA Pulaski County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Pulaski County Property Tax (not specified) (not specified) $302,067 $0 $302,067 (none) 1444 Georgia GA Quitman County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development Department of Revenue Regulation 560-11-10-09 {3}{c}3.{ii}(Page 12) The Point at the Lake in Georgetown Property Tax (not specified) (not specified) $3,060 $0 $3,060 (none) 1445 Georgia GA Richmond County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Richmond County Property Tax (not specified) (not specified) $236,435 $0 $236,435 (none) 1446 Georgia GA Richmond County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Richmond County Property Tax (not specified) (not specified) $971,993 $0 $971,993 (none) 1447 Georgia GA Rockdale County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Rockdale County Real Property Tax; Personal Property Tax (not specified) If a company fails to meet the criteria established in the agreement, recovery payments may apply. $503,033 $0 $503,033 (none) 1448 Georgia GA Savannah-Chatham County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Chatham County Property Tax; Real Property Tax Payment In Lieu of Taxes (PILOT) SEDA follows the State of Georgia‚Äôs performance guidelines for recipients that fail to meet its commitments and the property may be placed back on the tax digest with no further abatement. $8,353,019 $0 $8,353,019 Entered into by county/town/city Economic Development Authority. 1449 Georgia GA Stephens County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Stephens County Property Tax (not specified) (not specified) $52,032 $0 $52,032 Entered into by county/town/city Development Authority. 1450 Georgia GA Stephens County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Stephens County Property Tax (not specified) (not specified) $200,496 $0 $200,496 Entered into by county/town/city Development Authority. 1451 Georgia GA Tattnall County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Tattnall County Property Tax (not specified) (not specified) $8,908 $0 $8,908 (none) 1452 Georgia GA Tattnall County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Tattnall County Property Tax (not specified) (not specified) $16,963 $0 $16,963 (none) 1453 Georgia GA Taylor County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Taylor County Real Property Tax; Personal Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,573,793 $752,493 $3,821,300 (none) 1454 Georgia GA Thomas County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Thomas County Property Tax (not specified) (not specified) $7,307 $0 $7,307 (none) 1455 Georgia GA Thomas County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Thomas County Property Tax (not specified) (not specified) $8,095 $0 $8,095 (none) 1456 Georgia GA Thomas County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Thomas County Property Tax (not specified) (not specified) $19,852 $0 $19,852 (none) 1457 Georgia GA Thomaston-Upson County Board of Education School District 2019 Various Property Tax Abatement Agreements (not specified) (not specified) (not specified) Property Tax (not specified) (not specified) $58,073 $20,113 $37,960 Unclear which government entity granted the abatements. 1458 Georgia GA Valdosta Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Valdosta-Lowndes County Property Tax (not specified) (not specified) $44,533 $0 $44,533 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 $40,616.28 and each one amounting to $18,330.38 and $22,285.90. All agreements entered into by county/town/city Development Authority. 1459 Georgia GA Vidalia Board of Education School District 2019 Various Property Tax Abatement Agreements (not specified) (not specified) Toombs County Property Tax (not specified) (not specified) $55,518 $39,890 $15,628 Entered into by county/town/city Development Authority. 1460 Georgia GA Walker County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Walker County Property Tax (not specified) (not specified) $1,147,891 $0 $1,147,891 CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed three tax abatement agreements with a sum total of $1,105,751.86 and each one amounting to $437,056.72; $413,065.19; and $255,629.95. 1461 Georgia GA Warren County Board of Education School District 2019 Property Tax Abatement Agreement General Economic Development (not specified) Warren County Property Tax (not specified) (not specified) $53,625 $0 $53,625 (none) 1462 Georgia GA Washington County Board of Education School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Washington County Property Tax (not specified) (not specified) $180,643 $0 $180,643 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 $176,283.64 and each one amounting to $93,141.82 and $83,141.82. 1463 Hawaii HI City and County of Honolulu City/County 2019 Low Income Rental Housing Exemption Affordable Housing Section 8-10.20 of the Revised Ordinances of Honolulu Honolulu, Hawaii Property Tax Reduction in assessed value (not specified) $12,975,000 $0 $12,975,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1601 Hawaii HI City and County of Honolulu City/County 2019 Dedicated Land in Urban Districts Conservation of farmland, forest, open space, or water Section 8-10.13 of the Revised Ordinances of Honolulu Honolulu, Hawaii Property Tax Reduction in assessed value (not specified) $88,000 $0 $88,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1602 Hawaii HI City and County of Honolulu City/County 2019 Dedicated Agricultural or Vacant Agricultural Land Conservation of farmland, forest, open space, or water Section 8-7.3 of the Revised Ordinances of Honolulu Honolulu, Hawaii Property Tax Reduction in assessed value No provisions for recapture $11,253,000 $0 $11,253,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1603 Hawaii HI City and County of Honolulu City/County 2019 Commercial Property Historical Dedication Historic Preservation Section 8-10.30 of the Revised Ordinances of Honolulu Honolulu, Hawaii Property Tax Reduction in assessed value (not specified) $369,000 $0 $369,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1604 Hawaii HI City and County of Honolulu City/County 2019 Residential Property Historical Dedication Historic Preservation Section 8-10.22 of the Revised Ordinances of Honolulu Honolulu, Hawaii Property Tax Reduction in assessed value (not specified) $3,568,000 $0 $3,568,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1605 Hawaii HI City and County of Honolulu City/County 2019 Central Kakaako Industrial Zone Limited Development Exemption Industrial development Section 8-10.34 of the Revised Ordinances of Honolulu Honolulu, Hawaii Property Tax Tax Exemption If a dedication or exemption is disallowed due to noncompliance, the owner is subject to roll back taxes, penalty and interest. $1,045,000 $0 $1,045,000 (none) https://www.honolulu.gov/budget/budget-acfr.html 1606 Hawaii HI Hawaii County County 2019 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) $25,121 $0 $25,121 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1607 Hawaii HI Hawaii County County 2019 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) $698,031 $0 $698,031 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1608 Hawaii HI Hawaii County County 2019 Enterprise Zone General Economic Development Section 19-89.3 of the Hawaii County Statutory Code Hawaii County Property Tax Tax Exemption (not specified) $1,240 $0 $1,240 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1609 Hawaii HI Hawaii County County 2019 Historic Residential Dedication Historic Preservation Section 19-89 of the Hawaii County Statutory Code Hawaii County Property Tax Tax Exemption (not specified) $219,565 $0 $219,565 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1610 Hawaii HI Hawaii County County 2019 Low & Moderare Income Housing Housing Section 19-87 of the Hawaii County Statutory Code Hawaii County Property Tax Tax Exemption (not specified) $30,370,074 $0 $30,370,074 (none) https://records.hawaiicounty.gov/weblink/browse.aspx?dbid=1&startid=25023 1611 Hawaii HI Kaua'i County County 2019 Other Abatements (not specified) (not specified) Kaua'I County Property Tax (not specified) (not specified) $110,367 $0 $110,367 (none) https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports 1612 Hawaii HI Kaua'i County County 2019 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) $8,055,725 $0 $8,055,725 (none) https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports 1613 Hawaii HI Kaua'i County County 2019 Historic Property Dedication Exemption Historic Preservation Section 5A-11.20 of the K.C.C Kaua'I County Property Tax Tax Abatement (not specified) $289,849 $0 $289,849 (none) https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports 1614 Hawaii HI Kaua'i County County 2019 Low/Moderate Income Housing Exemption Housing Section 5A-11.20 of the K.C.C Kaua'I County Property Tax Tax Abatement (not specified) $608,513 $0 $608,513 (none) https://www.kauai.gov/Government/County-Council/Office-of-the-County-Auditor/Reports 1615 Hawaii HI Maui County County 2019 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) $7,200,000 $0 $7,200,000 (none) https://www.mauicounty.gov/1827/Annual-Comprehensive-Financial-Report-AC 1616 Idaho ID Bannock County County 2019 Various Property Tax Abatement Agreements General Economic Development Idaho Code 63-602NN Bannock County Property Tax Reduction in assessed value (not specified) $1,048,245 $0 $1,048,245 Agreements include Amy's Kitchen, Western States, Great Western Malting, and ON Semiconductors https://www.bannockcounty.us/auditor/ 1678 Idaho ID City of Caldwell Municipality 2019 Idaho Code 63-602NN Tax Exemption Industrial development Idaho Code 63-602NN Canyon County Property Tax Tax Exemption (not specified) $20,827 $0 $20,827 Agreements entered into by Canyon County https://www.cityofcaldwell.org/departments/finance/finance-documents 1679 Idaho ID Emmett Independent District School District 2019 Property Tax Exemption General Economic Development Idaho Code 63-602NN Gem County Property Tax Tax Exemption (not specified) $5,485 $0 $5,485 (none) 1680 Idaho ID Idaho State 2019 Idaho Business Advantage Job Creation/Retention Idaho Code Sections 63-4401 through 63-4409 State of Idaho Corporate Income Tax Tax Credit Full amount of credit shall be subject to recapture. $763,980 $0 $763,980 (none) https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx 1681 Idaho ID Idaho State 2019 Tax Reimbursement Incentives Job Creation/Retention Idaho Code Sections 67-4737 through 67-4744 State of Idaho New Business Entity Income Tax; Sales Tax; Payroll Taxes Tax Credit (not specified) $1,132,795 $0 $1,132,795 (none) https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx 1682 Idaho ID Idaho State 2019 Broadband Income Tax Credit Technology (ICT) Idaho Code Section 63-3029I State of Idaho Income Tax Tax Credit In the event that qualified broadband equipment upon which the credit allowed by this section has been used ceases to qualify for the credit allowed by Idaho Code Section 63-3029B, or is subject to recapture of that credit, the 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. $1,151,793 $0 $1,151,793 (none) https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx 1683 Idaho ID Idaho State 2019 Sales Tax Rebate Transportation Idaho Code Section 63-3641 State of Idaho Sales Tax Tax Rebate (not specified) $3,047,223 $0 $3,047,223 (none) https://www.sco.idaho.gov/LivePages/acfr-financial-report-archive.aspx 1684 Idaho ID Lewiston Independent District School District 2019 Property Tax Exemption General Economic Development Idaho Code 63-602NN Nez Perce County Property Tax Tax Exemption (not specified) $89,169 $0 $89,169 The abatement does not reduce the property tax levied by the District below the levels in previous years, but does delay the increases that could result from the expansion of two large manufacturing firms in the community. Overall increases in the market value of the District should have a positive effect in the future. 1685 Idaho ID Lewiston Independent District School District 2019 Property Tax Exemption General Economic Development Idaho Code 63-602NN Nez Perce County Property Tax Tax Exemption (not specified) $382,573 $0 $382,573 The abatement does not reduce the property tax levied by the District below the levels in previous years, but does delay the increases that could result from the expansion of two large manufacturing firms in the community. Overall increases in the market value of the District should have a positive effect in the future. 1686 Idaho ID Pocatello-Chubbuck School District #25 School District 2019 Various Tax Abatement Agreements General Economic Development Idaho Code 63-602NN Various cities and townships in Idaho Property Tax Tax Exemption (not specified) $619,000 $0 $619,000 See ACFR for recipient names https://www.sd25.us/district/idaho-transparency-laws 1687 Illinois IL Alton Community Unit School District 11 School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Madison County Property Tax Tax Abatement (not specified) $7,909 $0 $7,909 Recipient of abatement is Quality Pontiac, Inc. 1817 Illinois IL Alton Community Unit School District 11 School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Madison County Property Tax Tax Abatement (not specified) $109,556 $0 $109,556 Recipient of abatement is Shivam Hotels. 1818 Illinois IL Ashton-Franklin Center Community Unit School District 275 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655 Lee County Real Property Tax Tax Exemption (not specified) $59,935 $0 $59,935 (none) 1819 Illinois IL Benton CCSD 47 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4 et. Seq. City of Benton Real Property Tax Tax Diversion (not specified) $888 $0 $888 (none) 1820 Illinois IL Bloomington School District 87 School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Bloomington School District 87 Property Tax Tax Abatement (not specified) $53,754 $0 $53,754 Recipient of abatement is State Farm Automobile Insurance Co. 1821 Illinois IL Bradley School District 61 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655 (not specified) Real Property Tax Tax Exemption (not specified) $12,600 $0 $12,600 Gross/net revenue losses are for the year ended June 30, 2019 and are approximate amounts. Unclear which government entity granted the abatements. 1822 Illinois IL Bradley School District 61 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4 (not specified) Real Property Tax Tax Diversion (not specified) $40,700 $0 $40,700 Gross/net revenue losses are for the year ended June 30, 2018 and are approximate amounts. Unclear which government entity granted the abatements. 1823 Illinois IL Bremen Community High School District 228 School District 2019 Property Tax Extension Limitation; Property Tax Relief Grant General Economic Development Property Tax Extension Limitation Law (not specified) Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,600,000 $0 $3,600,000 For the 2018 tax levy, the District abated approximately $3,600,000 of Property Tax. This abatement is represented as a reduction of the Property Tax Extension Limitation Law (PTELL) limiting rate on the District‚Äôs 2018 Agency Tax Rate Report. The effects of this property tax abatement will not be recognized by the District until the next fiscal year, as the abatement will be applied to the second installment bills. Unclear which government entity granted the abatements, and gross revenue loss, reimbursement/offset and net revenue loss are approximate amounts. 1824 Illinois IL Bureau Valley Community Unit School District 340 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655 Bureau/Putnam Area Property Tax Tax Exemption (not specified) $16,100 $0 $16,100 (none) 1825 Illinois IL Calumet City Municipality 2019 Class 6b Construction/rehabilitation (not specified) Cook County Property Tax Reduction in assessed value (not specified) $134,000 $0 $134,000 (none) 1826 Illinois IL Carbondale Elementary School District 95 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655 Jackson County Property Tax Tax Exemption (not specified) $366,597 $0 $366,597 (none) 1827 Illinois IL Central A & M Community Unit District 21 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4-1 Village of Mechanicsburg Property Tax Tax Diversion (not specified) $94,035 $0 $94,035 District established in 2004. 1828 Illinois IL Chicago Public Schools School District 2019 Class 6b-7a-7b-9 Abatements General Economic Development (not specified) Cook County, IL Property Tax Tax Exemption (not specified) $32,800,000 $0 $32,800,000 (none) https://www.cps.edu/about/finance/annual-financial-report/ 1829 Illinois IL City of St. Charles Municipality 2019 Sales Tax Rebate Business attraction/retention/expansion (not specified) City of St. Charles Sales Tax Tax Rebate (not specified) $627,088 $0 $627,088 (none) 1830 Illinois IL City of St. Charles Municipality 2019 Property Tax Rebate Construction/rehabilitation (not specified) City of St. Charles Property Tax Tax Rebate (not specified) $17,502 $0 $17,502 (none) 1831 Illinois IL City of Alsip Municipality 2019 Sales Tax Rebate Business attraction/retention/expansion (not specified) Village of Alsip Sales Tax Tax Rebate (not specified) $236,110 $0 $236,110 (none) 1832 Illinois IL City of Alsip Municipality 2019 Pulaski Road Corrdor Tax Increment Financing (TIF) Redevelopment/revitalization (not specified) Village of Alsip Property Tax Tax Rebate (not specified) $19,743 $0 $19,743 (none) 1833 Illinois IL City of Alton Municipality 2019 Enterprise Zone (EZ) Construction/rehabilitation (not specified) Madison County Property Tax (not specified) (not specified) $211,000 $0 $211,000 (none) 1834 Illinois IL City of Arlington Heights Municipality 2019 Sales Tax Rebate General Economic Development (not specified) Village of Arlington Heights Sales Tax Tax Rebate (not specified) $485,763 $0 $485,763 (none) 1835 Illinois IL City of Bedford Park Municipality 2019 Sales Tax Revenue Sharing Agreement General Economic Development (not specified) Village of Bedford Park Sales Tax Tax Rebate (not specified) $693,972 $0 $693,972 the amount is the expected payment for 2020 1836 Illinois IL City of Bellwood Municipality 2019 Class 6b; Class 7c Construction/rehabilitation (not specified) Village of Bellwood Property Tax Reduction in assessed value (not specified) $695,916 $0 $695,916 (none) 1837 Illinois IL City of Bridgeview Municipality 2019 Sales Tax Rebate Business attraction/retention/expansion Section 8‚Äê11‚Äê20 of the Illinois Municipal Code (65 ILCS 5/8‚Äê11‚Äê20) Village of Bridgeview Sales Tax Tax Rebate (not specified) $1,617,782 $0 $1,617,782 (none) 1838 Illinois IL City of Buffalo Grove Municipality 2019 Agreement with Bits Business attraction/retention/expansion (not specified) Village of Buffalo Grove Sales Tax Tax Rebate Payback of benefits $566,782 $0 $566,782 (none) 1839 Illinois IL City of Buffalo Grove Municipality 2019 Agreement with Woodman's Food Market Construction/rehabilitation Village Ordinance 2016-067 Village of Buffalo Grove Sales Tax Tax Rebate; Direct payment (not specified) $467,656 $0 $467,656 the recipient agrees to build public infrastructure 1840 Illinois IL City of Buffalo Grove Municipality 2019 Agreement with LAB Development, LLC General Economic Development Village Ordinance 2011-14 Village of Buffalo Grove Sales Tax Tax Rebate Payback of benefits $234,019 $0 $234,019 (none) 1841 Illinois IL City of Buffalo Grove Municipality 2019 Agreement with Edward Hines Lumber Company General Economic Development Village Ordinance 2000-67 Village of Buffalo Grove Sales Tax Tax Rebate (not specified) $1,236,067 $0 $1,236,067 (none) 1842 Illinois IL City of Charleston Municipality 2019 Enterprise Zone (EZ) General Economic Development (not specified) Coles County Property Tax (not specified) (not specified) $7,452 $0 $7,452 (none) 1843 Illinois IL City of Chicago Municipality 2019 Agreement with the Boeing Company Business attraction/retention/expansion (not specified) City of Chicago Real Estate Tax Tax Rebate Agreement termination $1,700,000 $0 $1,700,000 (none) https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html 1844 Illinois IL City of Chicago Municipality 2019 Tax Increment Financing (TIF) Construction/rehabilitation Tax Increment Allocation Redevelopment Act, 65 ILCS 5/11-7 4.4-1 City of Chicago Property Tax Tax Increment Financing (TIF) (not specified) $121,000,000 $0 $121,000,000 (none) https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html 1845 Illinois IL City of Chicago Municipality 2019 Various Cook County Tax Abatement Programs Redevelopment/revitalization (not specified) Cook County Property Tax Reduction in assessed value (not specified) $16,900,000 $0 $16,900,000 (none) https://www.chicago.gov/city/en/depts/fin/supp_info/comprehensive_annualfinancialstatements.html 1846 Illinois IL City of Chicago Ridge Municipality 2019 Sales Tax Rebate Construction/rehabilitation 65 ILCS 5/8-11-20 Village of Chicago Ridge Sales Tax Tax Rebate (not specified) $323,443 $0 $323,443 (none) 1847 Illinois IL City of Crystal Lake Municipality 2019 Sales Tax Rebate Construction/rehabilitation (not specified) City of Crystal Lake Sales Tax Tax Rebate (not specified) $294,952 $0 $294,952 (none) 1848 Illinois IL City of Danville Municipality 2019 Sales Tax Rebate Business attraction/retention/expansion (not specified) City of Danville Sales Tax Tax Abatement (not specified) $36,293 $0 $36,293 (none) 1849 Illinois IL City of Danville Municipality 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Danville Property Tax Tax Abatement (not specified) $250,600 $0 $250,600 (none) 1850 Illinois IL City of Decatur Municipality 2019 Enterprise Zone (EZ) Business attraction/retention/expansion Economic Development Opportunity Act of 2016 City of Decatur Property Tax Tax Credit (not specified) $652,560 $0 $652,560 (none) 1851 Illinois IL City of Decatur Municipality 2019 Tax Increment Financing (TIF) Redevelopment/revitalization (not specified) City of Decatur Property Tax; Sales Tax Tax Increment Financing (TIF) (not specified) $1,445,854 $0 $1,445,854 (none) 1852 Illinois IL City of Dekalb Municipality 2019 Property Tax Rebate Business attraction/retention/expansion (not specified) City of Dekalb Property Tax Tax Rebate (not specified) $127,712 $0 $127,712 (none) 1853 Illinois IL City of Des Plaines Municipality 2019 Class 6b Construction/rehabilitation (not specified) Cook County Property Tax Reduction in assessed value (not specified) $6,603,719 $0 $6,603,719 (none) 1854 Illinois IL City of Dixon Municipality 2019 Agreement with UPM Raflatac, Inc. Business attraction/retention/expansion (not specified) City of Dixon Utility Tax Tax Rebate (not specified) $15,676 $0 $15,676 (none) 1855 Illinois IL City of Dixon Municipality 2019 Agreement with Ken Nelson Auota Plaza Construction/rehabilitation (not specified) City of Dixon Occupation Tax Tax Rebate (not specified) $63,268 $0 $63,268 (none) 1856 Illinois IL City of East Moline Municipality 2019 Enterprise Zone (EZ) Business attraction/retention/expansion Illinois Enterprise Zone Act City of East Moline Property Tax Tax Abatement (not specified) $16,757 $0 $16,757 the City has IRBs but didn't report 1857 Illinois IL City of East Peoria Municipality 2019 Various tax abatement programs Business attraction/retention/expansion (not specified) City of East Peoria Sales Tax Tax Abatement (not specified) $850,506 $0 $850,506 (none) 1858 Illinois IL City of East Peoria Municipality 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of East Peoria Property Tax Tax Abatement (not specified) $826,146 $0 $826,146 (none) 1859 Illinois IL City of Edwardsville Municipality 2019 Enterprise Zone (EZ) General Economic Development (not specified) City of Edwardsville Property Tax Tax Abatement (not specified) $845,801 $0 $845,801 (none) 1860 Illinois IL City of Effingham Municipality 2019 Enterprise Zone (EZ) Construction/rehabilitation Illinois Enterprise Zone Act of 1982 City of Effingham Property Tax Tax Abatement (not specified) $353,038 $0 $353,038 include abatements by the Effingham Public Library 1861 Illinois IL City of Elgin Municipality 2019 Property and Sales Tax Rebate General Economic Development (not specified) City of Elgin Property Tax; Sales Tax Tax Rebate (not specified) $612,579 $0 $612,579 (none) 1862 Illinois IL City of Elmhurst Municipality 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Elmhurst Property Tax Tax Rebate (not specified) $106,888 $0 $106,888 (none) 1863 Illinois IL City of Elmhurst Municipality 2019 Sales Tax Rebate General Economic Development (not specified) City of Elmhurst Sales Tax Tax Rebate Payback of benefits $671,990 $0 $671,990 (none) 1864 Illinois IL City of Forest Park Municipality 2019 Class 6b Construction/rehabilitation (not specified) Cook County Property Tax Reduction in assessed value (not specified) $52,400 $0 $52,400 (none) 1865 Illinois IL City of Franklin Park Municipality 2019 Tax Increment Financing (TIF) Redevelopment/revitalization Tax Increment Allocation Redevelopment Act, 65 ILCS 5/11-74.4-1 Village of Franklin Park Property Tax Tax Rebate (not specified) $939,777 $0 $939,777 (none) 1866 Illinois IL City of Galesburg Municipality 2019 Tax Increment Financing (TIF) Construction/rehabilitation (not specified) City of Galesburg Property Tax Tax Rebate (not specified) $622,391 $0 $622,391 (none) 1867 Illinois IL City of Galesburg Municipality 2019 Sales Tax Rebate General Economic Development (not specified) City of Galesburg Sales Tax Tax Rebate (not specified) $65,521 $0 $65,521 (none) 1868 Illinois IL City of Glenview Municipality 2019 Sales Tax Rebate General Economic Development (not specified) Village of Glenview Sales Tax Tax Rebate (not specified) $2,698,046 $0 $2,698,046 (none) 1869 Illinois IL City of Glenview Municipality 2019 Various tax abatement programs Redevelopment/revitalization (not specified) Cook County Property Tax Reduction in assessed value (not specified) $240,502 $0 $240,502 (none) 1870 Illinois IL City of Hanover Park Municipality 2019 Tax Increment Financing (TIF); Sales Tax Rebate General Economic Development (not specified) Village of Hanover Park Property Tax; Sales Tax Tax Rebate (not specified) $2,913,549 $0 $2,913,549 (none) 1871 Illinois IL City of Highland Municipality 2019 Various tax abatement programs General Economic Development (not specified) City of Highland Real Estate Tax Tax Abatement (not specified) $156 $0 $156 (none) 1872 Illinois IL City of Highland Municipality 2019 Various tax abatement programs Property improvements (not specified) City of Highland Property Tax Tax Rebate (not specified) $10,678 $0 $10,678 (none) 1873 Illinois IL City of Highland Municipality 2019 Sales Tax Rebate Property improvements (not specified) City of Highland Sales Tax Tax Rebate (not specified) $38,475 $0 $38,475 (none) 1874 Illinois IL City of Highland Municipality 2019 Tax Increment Financing (TIF) Redevelopment/revitalization Illinois Tax Increment Allocation Redevelopment Act City of Highland Property Tax Tax Rebate (not specified) $12,318 $0 $12,318 (none) 1875 Illinois IL City of Highland Park Municipality 2019 Sales Tax Rebate Business attraction/retention/expansion (not specified) City of Highland Park Sales Tax Tax Rebate (not specified) $478,235 $0 $478,235 (none) 1876 Illinois IL City of Hillside Municipality 2019 Class 6b Construction/rehabilitation (not specified) Cook County Property Tax Reduction in assessed value (not specified) $910,611 $0 $910,611 (none) 1877 Illinois IL City of Hoffman Estates Municipality 2019 Various tax abatement programs Retail development (not specified) Village of Hoffman Estates Property Tax; Wholesale Vehicle Tax; Sales Tax (not specified) (not specified) $933,397 $0 $933,397 (none) 1878 Illinois IL City of Homewood Municipality 2019 Sales Tax Rebate Restaurants (not specified) Village of Homewood Sales Tax Tax Rebate (not specified) $338,094 $0 $338,094 (none) 1879 Illinois IL City of Joliet Municipality 2019 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) $68,587 $0 $68,587 (none) https://www.joliet.gov/government/departments/finance 1880 Illinois IL City of Joliet Municipality 2019 Racetrack Amusement Tax Rebate General Economic Development Illinois Compiled Statutes City of Joliet Amusement Tax Tax Rebate (not specified) $83,644 $0 $83,644 (none) https://www.joliet.gov/government/departments/finance 1881 Illinois IL City of Joliet Municipality 2019 Sales Tax Rebate General Economic Development Illinois Compiled Statutes (Economic Incentive Agreements) City of Joliet Sales Tax Tax Rebate (not specified) $446,023 $0 $446,023 (none) https://www.joliet.gov/government/departments/finance 1882 Illinois IL City of Joliet Municipality 2019 Tax Increment Financing (TIF) General Economic Development Illinois Tax Increment Redevelopment Allocation Act City of Joliet Property Tax Tax Increment Financing (TIF) (not specified) $468,629 $0 $468,629 (none) https://www.joliet.gov/government/departments/finance 1883 Illinois IL City of Kankakee Municipality 2019 Sales Tax Rebate Facility expansion (not specified) City of Kankakee Sales Tax Tax Rebate (not specified) $611,754 $0 $611,754 (none) 1884 Illinois IL City of Kankakee Municipality 2019 Refund for Armstrong World Industries General Economic Development (not specified) City of Kankee Property Tax Tax Rebate (not specified) $132,582 $0 $132,582 (none) 1885 Illinois IL City of Kankakee Municipality 2019 Property Tax Rebate Housing (not specified) City of Kankakee Property Tax Tax Rebate (not specified) $113,248 $0 $113,248 (none) 1886 Illinois IL City of Lake Zurich Municipality 2019 Sales Tax Rebate Business attraction/retention/expansion (not specified) Village of Lake Zurich Sales Tax Tax Rebate (not specified) $667,904 $0 $667,904 (none) 1887 Illinois IL City of Litchfield Municipality 2019 Enterprise Zone (EZ) Property improvements (not specified) City of Litchfield Property Tax; Sales Tax; Hotel/Motel Tax Tax Rebate (no provisions for recapture) $73,347 $0 $73,347 (none) 1888 Illinois IL City of Lombard Municipality 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Village of Lombard Property Tax Tax Rebate (not specified) $14,835 $0 $14,835 (none) 1889 Illinois IL City of Lombard Municipality 2019 Various tax abatement programs General Economic Development (not specified) Village of Lombard (not specified) Tax Rebate (not specified) $995,983 $0 $995,983 (none) 1890 Illinois IL City of Marion Municipality 2019 Sales Tax Rebate General Economic Development Illinois Statute 65 ILCS 5/8-11-20 et. Seq. City of Marion Sales Tax Tax Rebate (not specified) $37,704 $0 $37,704 (none) 1891 Illinois IL City of Marion Municipality 2019 Tax Increment Financing (TIF) Property improvements Illinois Statute 65 ILCS 5111-74.4 et. Seq., the ‚ÄúTax Increment Allocation Redevelopment Act‚Äù City of Marion Real Estate Tax; Sales Tax Tax Rebate (not specified) $1,909,692 $0 $1,909,692 (none) 1892 Illinois IL City of Markham Municipality 2019 Sales Tax Rebate General Economic Development (not specified) City of Markham Sales Tax Tax Rebate (not specified) $29,148 $0 $29,148 (none) 1893 Illinois IL City of Maryville Municipality 2019 Sales Tax Rebate General Economic Development (not specified) Village of Maryville Sales Tax Tax Rebate (not specified) $20,643 $0 $20,643 The Village also has a very miniscule property tax abatement. 1894 Illinois IL City of Matteson Municipality 2019 Sales Tax Rebate Business attraction/retention/expansion (not specified) Village of Matteson Sales Tax Tax Rebate (not specified) $1,909,308 $0 $1,909,308 (none) 1895 Illinois IL City of Matteson Municipality 2019 Class 6b Construction/rehabilitation (not specified) Cook County Property Tax Reduction in assessed value (not specified) $432,000 $0 $432,000 (none) 1896 Illinois IL City of Mattoon Municipality 2019 Enterprise Zone (EZ) Property improvements Illinois Enterprise Zone Act of 1982 City of Mattoon Property Tax Tax Abatement (not specified) $65,305 $0 $65,305 (none) 1897 Illinois IL City of Moline Municipality 2019 Tax Increment Financing (TIF) General Economic Development Tax Increment Allocation Redevelopment Act City of Moline Property Tax Tax Rebate (not specified) $1,320,523 $0 $1,320,523 (none) 1898 Illinois IL City of Oak Brook Municipality 2019 Tax Increment Financing (TIF) General Economic Development Redevelopment Project Area Plan Agreement Village of Oak Brook Property Tax Tax Rebate (not specified) $460,980 $0 $460,980 (none) 1899 Illinois IL City of Oak Forest Municipality 2019 Tax Increment Financing (TIF) Business attraction/retention/expansion 65 ILCS 5/11-74.4-1 City of Oak Forest Property Tax; Sales Tax Tax Rebate (not specified) $166,049 $0 $166,049 (none) 1900 Illinois IL City of Oak Lawn Municipality 2019 Sales Tax Rebate General Economic Development (not specified) Village of Oak Lawn Sales Tax Tax Rebate (not specified) $728,225 $0 $728,225 (none) 1901 Illinois IL City of Palatine Municipality 2019 Property Tax Rebate Business attraction/retention/expansion (not specified) Village of Palatine Property Tax Tax Rebate (not specified) $1,017,922 $0 $1,017,922 (none) 1902 Illinois IL City of Paris Municipality 2019 Tax Increment Financing (TIF) Affordable Housing (not specified) City of Paris Property Tax Tax Rebate (not specified) $98,306 $0 $98,306 recipient is the IL Housing Development Authority 1903 Illinois IL City of Quincy Municipality 2019 Enterprise Zone (EZ) Construction/rehabilitation (not specified) City of Quincy Property Tax Tax Rebate (not specified) $113,261 $0 $113,261 (none) 1904 Illinois IL City of Quincy Municipality 2019 Agreement with Cullinan-Quincy Mall Property improvements (not specified) City of Quincy Sales Tax Tax Rebate (not specified) $322,376 $0 $322,376 (none) 1905 Illinois IL City of Quincy Municipality 2019 Agreement with Orix-Prairie Crossing Shopping Center Retail development (not specified) City of Quincy Sales Tax Tax Rebate (not specified) $393,134 $0 $393,134 (none) 1906 Illinois IL City of Rochelle Municipality 2019 Agreement with a dealership Property improvements (not specified) City of Rochelle Property Tax; Sales Tax Tax Rebate (not specified) $51,165 $0 $51,165 The amount is just the sales tax abatement 1907 Illinois IL City of Rock Island Municipality 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Rock Island Property Tax Tax Rebate (not specified) $2,369,356 $0 $2,369,356 (none) 1908 Illinois IL City of Romeoville Municipality 2019 Tax Increment Financing (TIF) General Economic Development Illinois Compiled Statute Municipal Code (65 ILCS 5/8-11-20) Village of Romeoville Property Tax; Sales Tax; Food and Beverage Taxes Tax Rebate (not specified) $3,955,188 $0 $3,955,188 (none) 1909 Illinois IL City of Roselle Municipality 2019 Sales Tax Rebate General Economic Development (not specified) Village of Roselle Sales Tax Tax Rebate (not specified) $119,060 $0 $119,060 (none) 1910 Illinois IL City of Schaumburg Municipality 2019 Class 6b Construction/rehabilitation (not specified) Cook County Property Tax Reduction in assessed value (not specified) $9,435,253 $0 $9,435,253 (none) 1911 Illinois IL City of Schaumburg Municipality 2019 Tax Increment Financing (TIF) Redevelopment/revitalization (not specified) Village of Schaumburg (not specified) Tax Rebate (not specified) $3,772,972 $0 $3,772,972 (none) 1912 Illinois IL City of South Holland Municipality 2019 Tax Increment Financing (TIF) Property improvements (not specified) Village of South Holland Sales Tax Tax Rebate (not specified) $211,816 $0 $211,816 (none) 1913 Illinois IL City of South Holland Municipality 2019 Class 6a; Class 6b; Class 7; Class 8 Construction/rehabilitation (not specified) Cook County Property Tax Reduction in assessed value (not specified) $1,600,000 $0 $1,600,000 (none) 1914 Illinois IL City of Springfield Municipality 2019 Sales Tax Rebate General Economic Development Annexation Agreement ordinance 260-06-18; 077-02-19 City of Springfield Sales Tax Tax Rebate (not specified) $1,586 $0 $1,586 (none) 1915 Illinois IL City of Urbana Municipality 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Urbana Property Tax Tax Rebate (not specified) $356,778 $0 $356,778 (none) 1916 Illinois IL City of Urbana Municipality 2019 Various tax abatement programs General Economic Development (not specified) City of Urbana Property Tax Tax Rebate (not specified) $561,702 $0 $561,702 (none) 1917 Illinois IL City of Villa Park Municipality 2019 Sales Tax Rebate Business attraction/retention/expansion (not specified) Village of Villa Park Sales Tax Tax Rebate (not specified) $196,265 $0 $196,265 (none) 1918 Illinois IL City of Wheeling Municipality 2019 Class 6b Construction/rehabilitation (not specified) Cook County Property Tax Reduction in assessed value (not specified) $439,760 $0 $439,760 (none) 1919 Illinois IL City of Wood River Municipality 2019 Enterprise Zone (EZ) General Economic Development (not specified) City of Wood River Property Tax (not specified) (not specified) $25,361 $0 $25,361 (none) 1920 Illinois IL City of Wood River Municipality 2019 Sales Tax Rebate General Economic Development (not specified) City of Wood River Sales Tax Tax Rebate (not specified) $510,706 $0 $510,706 (none) 1921 Illinois IL Community Unit School District 200 School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Community Unit School District 200 Real Property Tax Tax Abatement (not specified) $396,000 $0 $396,000 The amount of the real estate taxes to be abated in future years is not presently determinable, as that amount is subject to the assessed valuation of the property following completion of the expansion. 1922 Illinois IL Cook County County 2019 Various Property Tax Incentives Construction/rehabilitation (not specified) Cook County, Illinois Property Tax Reduction in assessed value (not specified) $13,200,000 $0 $13,200,000 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 1923 Illinois IL County Of Winnebago School District 320 School District 2019 Various Property Tax Abatement Programs General Economic Development 35 ILCS 200/18-165 County Of Winnebago School District 320 Property Tax Tax Abatement The abatement agreement will be terminated if the Company ceases to operate on the property for a period of six months. $65,035 $0 $65,035 Recipient of abatement is Ralcorp Holdings, Inc. Abatement started in 2015. 1924 Illinois IL Danville Community Consolidated School District 118 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655 Various counties, cities and townships in Missouri Real Property Tax Tax Exemption (not specified) $281,965 $0 $281,965 (none) 1925 Illinois IL Danville Community Consolidated School District 118 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4 City of Danville Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $595,726 $0 $595,726 (none) 1926 Illinois IL Deer Creek-Mackinaw Community Unit School District 701 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4 Village of Deer Creek Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $220,033 $96,294 $123,739 (none) 1927 Illinois IL Dekalb Community Unit School District 428 School District 2019 Various Property Tax Abatement Programs General Economic Development 35 ILCS 200/18-165; Illinois Constitution of 1970 Article VII, Section 10; 5 ILCS 220/1 220/1 Dekalb Community Unit School District 428 Real Property Tax Tax Abatement (not specified) $22,916 $0 $22,916 (none) 1928 Illinois IL Dekalb Community Unit School District 428 School District 2019 Various Property Tax Abatement Programs General Economic Development 35 ILCS 200/18-165; Illinois Constitution of 1970 Article VII, Section 10; 5 ILCS 220/1 220/1 Dekalb Community Unit School District 428 Real Property Tax Tax Abatement (not specified) $770,804 $0 $770,804 (none) 1929 Illinois IL East Peoria Community High School District 309 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4 City of East Peoria Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,318,965 $35,837 $1,283,128 (none) 1930 Illinois IL Edwardsville Community Unit School District 7 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655 Madison County Property Tax Tax Exemption (not specified) $724,000 $0 $724,000 Gross/net revenue losses are approximate amounts. Zone established in 1997. 1931 Illinois IL Fieldcrest Community Unit School District 6 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4 City of Toluca; City of Minonk; City of Wenona Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $226,286 $41,673 $184,613 (none) 1932 Illinois IL Granite City Community Unit School District 9 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655 Madison County Property Tax Tax Exemption (not specified) $1,600,000 $0 $1,600,000 Gross/net revenue losses are approximate amounts. Zone estabished in 1997 and 2016. 1933 Illinois IL Homewood Flossmoor Community High School District 233 School District 2019 Property Tax Relief Grant General Economic Development (not specified) Homewood Flossmoor Community High School District 233 Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,032,000 $1,963,818 $68,182 Gross/net revenue losses are approximate amounts. 1934 Illinois IL Hononegah Community High School District 207 School District 2019 Various Property Tax Abatement Programs General Economic Development 35 ILCS 200/18-165 Hononegah Community High School District 207 Property Tax Tax Abatement (not specified) $28,731 $0 $28,731 Recipient of abatement is All World Machinery. Abatement started in 2014. 1935 Illinois IL Illinois State 2019 Angel Investment Tax Credits Capital investment Section 220 of the Illinois Income Tax Act (35 ILCS 5) State of Illinois 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. $5,200,000 $0 $5,200,000 Reduced amounts shared with local governments by $269 million http://www.auditor.illinois.gov/audit-reports/Comptroller-Internal-Controls-and-Compliance.asp 1936 Illinois IL Illinois State 2019 Economic Development for a Growing Economy (EDGE) General Economic Development 35 ILCS 10 State of Illinois 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. $155,200,000 $0 $155,200,000 Reduced amounts shared with local governments by $8.4 million http://www.auditor.illinois.gov/audit-reports/Comptroller-Internal-Controls-and-Compliance.asp 1937 Illinois IL Kankakee School District 111 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4 (not specified) Real Property Tax Tax Diversion (not specified) $497,000 $0 $497,000 Unclear which government entity granted the abatements. Gross/net revenue losses are approximate amounts. 1938 Illinois IL Litchfield Community Unit School District 12 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655 Montgomery County Property Tax Tax Exemption (not specified) $123,038 $0 $123,038 Largest recipients of abatements are Pioneer Hi-Bred and M&M Service Co. 1939 Illinois IL Mahomet-Seymour Community Unit School District 3 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4 Mahomet-Seymour Community Unit School District 3 Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $675,921 The Village of Mahomet agreed to pass 100% of residential taxes and 50% of commercial taxes to the district. The PILOT listed in the CAFR is seemingly from residential taxes, as the report states that "The exact amount of the 50% of commercial Property Tax that the District has not received or has abated for fiscal year 2019 has not been calculated." In addition to the PILOT the district also received discounts on water/sewer billings. Abatement started in 2000. 1940 Illinois IL Manteno Community Unit School District 5 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655 (not specified) Real Property Tax Tax Exemption (not specified) $157,000 $0 $157,000 Gross/net revenue losses are approximate amounts. Unclear which government entity granted the abatements. 1941 Illinois IL Manteno Community Unit School District 5 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4 (not specified) Real Property Tax Tax Diversion (not specified) $630,000 $0 $630,000 Gross/net revenue losses are approximate amounts. Unclear which government entity granted the abatements. 1942 Illinois IL Mclean County Unit School District 5 School District 2019 Various Property Tax Abatement Programs General Economic Development 35 ILCS 200/18-165 Mclean County Unit School District 5 Property Tax Tax Abatement (not specified) $95,963 $0 $95,963 (none) 1943 Illinois IL Minooka Community High School District 111 School District 2019 Various Property Tax Abatement Programs General Economic Development ILCS 200/18-165 Minooka Community High School District 111 Real Property Tax Tax Abatement (not specified) $13,681 $0 $13,681 Recipient of abatement is Blair Road Hotel (Hampton). 1944 Illinois IL Minooka Community High School District 111 School District 2019 Various Property Tax Abatement Programs General Economic Development ILCS 200/18-165 Minooka Community High School District 111 Real Property Tax Tax Abatement (not specified) $41,930 $0 $41,930 Recipient of abatement is Minooka Hotel (Marriot). 1945 Illinois IL Minooka Community High School District 111 School District 2019 Various Property Tax Abatement Programs General Economic Development ILCS 200/18-165 Minooka Community High School District 111 Real Property Tax Tax Abatement (not specified) $99,829 $0 $99,829 Recipient of abatement is Industrial Developments International, LLC. 1946 Illinois IL Minooka Community High School District 111 School District 2019 Various Property Tax Abatement Programs General Economic Development ILCS 200/18-165 Minooka Community High School District 111 Real Property Tax Tax Abatement (not specified) $151,629 $0 $151,629 Recipient of abatement is Azco Nobel Chemicals, LLC. 1947 Illinois IL Moline-Coal Valley Community Unit School District 40 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4 Rock Island County Real Property Tax Tax Diversion (not specified) $2,700,000 $0 $2,700,000 Gross/net revenue losses are approximate amounts. 1948 Illinois IL Momence Community Unit School District 1 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655 (not specified) Property Tax Tax Exemption (not specified) $170,000 $0 $170,000 Unclear which government entity granted the abatements. Gross/net revenue losses are approximate amounts. 1949 Illinois IL Morris Community High School District 101 School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Morris Community High School District 101 Real Property Tax Tax Abatement (not specified) $282,919 $0 $282,919 Recipient of abatement is Costco Wholesale Corporation. 1950 Illinois IL Morton Community Unit School District 709 School District 2019 Various Property Tax Abatement Programs General Economic Development 35 ILCS 200/18-165 Morton Community Unit School District 709 Property Tax Tax Abatement (not specified) $102,227 $0 $102,227 (none) 1951 Illinois IL Morton Grove School District 70 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Village of Morton Grove Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $237,000 $178,000 $59,000 Gross revenue loss, reimbursement/offset, net revenue losses are all approximate amounts. Abatement started in 2000. 1952 Illinois IL Mount Vernon School District 80 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655 Jefferson County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $78,118 $0 $78,118 The District levies for the amount of taxes based on current allowable amounts; therefore, the amount of revenue that would be distributed to the District from Jefferson County related to these property tax abatements is not determinable. Zone established in 1984. 1953 Illinois IL Mount Vernon School District 80 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4 Jefferson County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $275,942 $0 $275,942 The District levies for the amount of taxes based on current allowable amounts; therefore, the amount of revenue that would be distributed to the District from Jefferson County related to these property tax abatements is not determinable. 1954 Illinois IL North Boone Community Unit School District 200 School District 2019 Various Property Tax Abatement Programs General Economic Development 35 ILCS 200/18-165 Sec. 18165 North Boone Community Unit School District 200 Property Tax Tax Abatement (not specified) $1,001,566 $0 $1,001,566 (none) 1955 Illinois IL Orangeville Community Unit School District 203 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655; 35 ILCS 200/18-165 Orangeville Community Unit School District 203 Property Tax Tax Exemption (not specified) $85,410 $0 $85,410 Recipient of abatement is Berner Food and Beverage, LLC. 1956 Illinois IL Paris-Union School District 95 School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) City of Paris Property Tax Tax Abatement (not specified) $269,165 $0 $269,165 Gross/net revenue losses are the sum of two abatement agreements. Recipient of first abatement is North American Lighting, Inc. Abatement started in 2014. Recipient of second abatement is Cadillac Products Packaging Company. Abatement started in 2015. 1957 Illinois IL Park Forest School District 163 School District 2019 Property Tax Relief Grant General Economic Development (not specified) Park Forest School District 163 Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $578,000 $573,153 $4,847 Gross/net revenue losses are approximate amounts. 1958 Illinois IL Pontiac CCSD No 429 School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Pontiac CCSD No 429 Property Tax Tax Abatement (not specified) $12,500 $0 $12,500 Recipient of abatement in Anthony Liftgates, Inc. 1959 Illinois IL Pontiac CCSD No 429 School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Pontiac CCSD No 429 Property Tax Tax Abatement (not specified) $28,000 $0 $28,000 Recipient of abatement is Caterpillar, Inc. 1960 Illinois IL Prairie Hill Community Consolidated School District 133 School District 2019 Various Property Tax Abatement Programs General Economic Development 35 ILCS 200/18-165 Prairie Hill Community Consolidated School District 133 Property Tax Tax Abatement (not specified) $45,441 $0 $45,441 Recipient of abatement is All World Machinery. Abatement started in 2014. 1961 Illinois IL Princeton High School District 500 School District 2019 Enterprise Zone General Economic Development 20 ILCS 655 Bureau/Putnam Area Property Tax Tax Exemption (not specified) $58,600 $0 $58,600 (none) 1962 Illinois IL Rich Township High School District 227 School District 2019 Various Property Tax Abatement Programs General Economic Development ILCS 200/18-165 Rich Township High School District 227 Real Property Tax Tax Abatement (not specified) $11,380 $0 $11,380 Recipient of abatement is a Consolidated Collision Center. Abatement started in 2011. Gross/net revenue losses are approximate amounts. 1963 Illinois IL Rich Township High School District 227 School District 2019 Various Property Tax Abatement Programs General Economic Development ILCS 200/18-165 Rich Township High School District 227 Real Property Tax Tax Abatement (not specified) $49,290 $0 $49,290 Recipients of abatement are Water Werks and Harvey's Center. Abatement started in 2017. Gross/net revenue losses are approximate amounts. 1964 Illinois IL Rich Township High School District 227 School District 2019 Various Property Tax Abatement Programs General Economic Development ILCS 200/18-165 Rich Township High School District 227 Real Property Tax Tax Abatement (not specified) $111,161 $0 $111,161 Recipient of abatement is First Industrial Acquisitions, Inc. Abatement started in 2007. Gross/net revenue losses are approximate amounts. 1965 Illinois IL Rich Township High School District 227 School District 2019 Various Property Tax Abatement Programs General Economic Development ILCS 200/18-165 Rich Township High School District 227 Real Property Tax Tax Abatement (not specified) $291,637 $0 $291,637 Recipient of abatement is Tinley Park Hotel. Abatement started in 2018. Gross/net revenue losses are approximate amounts. 1966 Illinois IL Rock Island School District 41 School District 2019 Property Tax Rebate Program General Economic Development (not specified) Rock Island School District 41 Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $25,365 $0 $25,365 (none) 1967 Illinois IL Rock Island School District 41 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4-1 to 11-74.4-11 Rock Island County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,705,967 $991,486 $3,714,481 (none) 1968 Illinois IL Rockridge Community Unit School District 300 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4-1 to 11-74.4-11 Rock Island County Property Tax Tax Diversion (not specified) $68,663 $0 $68,663 After disclosing these amounts, the CAFR later states "The District is estimated to forgo approximately $74,000 of property tax revenues in fiscal year 2019 from these TIF Districts." This is most likely a typo and should actually be "fiscal year 2020" judging from other CAFRs the contain similar language. 1969 Illinois IL Saratoga Community Consolidated School District 60C School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Saratoga Community Consolidated School District 60C Real Property Tax Tax Abatement (not specified) $183,933 $0 $183,933 Recipient of abatement is Akzo Nobel Chemicals LLC. 1970 Illinois IL Saratoga Community Consolidated School District 60C School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Saratoga Community Consolidated School District 60C Real Property Tax Tax Abatement (not specified) $457,119 $0 $457,119 Recipient of abatement is Costco Wholesale Corporation. 1971 Illinois IL Schiller Park School District 81 School District 2019 Class 6b Property Tax Incentive Program General Economic Development (not specified) Cook County Real Property Tax Tax Abatement (not specified) $1,231,000 $0 $1,231,000 Gross/net revenue losses are approximate amounts. 1972 Illinois IL Sherrard Community Unit School District 200 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4-1 to 11-74.4-11 Mercer County Property Tax Tax Exemption (not specified) $121,000 $0 $121,000 (none) 1973 Illinois IL Tri City Community Unit School District 1 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4-1 Village of Mechanicsburg Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $295,444 $28,929 $266,515 District established in 2004. 1974 Illinois IL United Township High School District 30 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4-1 to 11-74.4-11 Henry County Property Tax Tax Diversion (not specified) $34,651 $0 $34,651 (none) 1975 Illinois IL United Township High School District 30 School District 2019 Tax Increment Financing (TIF) General Economic Development 65 ILCS 5/11-74.4-1 to 11-74.4-11 Rock Island County Property Tax Tax Diversion (not specified) $739,488 $0 $739,488 (none) 1976 Illinois IL West Aurora School District 129 School District 2019 Various Property Tax Abatement Programs General Economic Development Illinois School Code West Aurora School District 129 Property Tax Tax Abatement (not specified) $64,503 $0 $64,503 (none) 1977 Illinois IL Wilmington Community Unit School District 209U School District 2019 Various Property Tax Abatement Programs General Economic Development ILCS 200/18-165 Wilmington Community Unit School District 209U Property Tax Tax Abatement (not specified) $309,307 $0 $309,307 Gross/net revenue losses are the sum of the 2018 and 2017 tax levies from two abatement agreements. Recipients are Illinois Transport and U.S. Cold Storage. 1978 Illinois IL Zeigler-Royalton Community Unit School District 188 School District 2019 (not specified) (not specified) (not specified) (not specified) (not specified) Tax Abatement (not specified) $3,843,000 $0 $3,843,000 Very little information disclosed in CAFR. Please refer to Note L on page A-28 for clarification. 1979 Indiana IN Allen County County 2019 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 $1,100,000 $0 $1,100,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2128 Indiana IN Allen County County 2019 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 $1,407,000 $0 $1,407,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2129 Indiana IN Allen County County 2019 County TIF Commitments TIF (not specified) Allen County Property Tax Tax Increment Financing (TIF) (not specified) $405,000 $0 $405,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2130 Indiana IN Allen County County 2019 Various agreements entered into by City of Leo-Cedarville General Economic Development Indiana Code (IC) 6-1.1-12.1-18 Leo-Cedarville Property Tax (not specified) (not specified) $1,000 $0 $1,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2131 Indiana IN Allen County County 2019 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) $4,000 $0 $4,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2132 Indiana IN Allen County County 2019 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) $6,000 $0 $6,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2133 Indiana IN Allen County County 2019 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) $42,000 $0 $42,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2134 Indiana IN Allen County County 2019 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) $130,000 $0 $130,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2135 Indiana IN Allen County County 2019 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) $1,279,000 $0 $1,279,000 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2136 Indiana IN Allen County County 2019 Allen County Library Abatements from various jurisdictions General Economic Development (not specified) Various, see ACFR Property Tax (not specified) (not specified) $1,494,544 $0 $1,494,544 (none) https://www.allencounty.us/finance-budget-division/annual-financial-reports 2137 Indiana IN City of Fort Wayne Municipality 2019 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. $1,460,341 $0 $1,460,341 (none) https://www.cityoffortwayne.org/controllers-office.html 2138 Indiana IN City of Fort Wayne Municipality 2019 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. $2,295,859 $0 $2,295,859 (none) https://www.cityoffortwayne.org/controllers-office.html 2139 Indiana IN City of Indianapolis Municipality 2019 Real Property Tax Abatement General Economic Development I.C. 6-1.1-12.1 City of Indianapolis Real Property Tax Tax Abatement (not specified) $1,436,000 $0 $1,436,000 (none) https://www.indy.gov/activity/annual-financial-reports 2140 Indiana IN City of Indianapolis Municipality 2019 Personal Property Tax Abatement Manufacturing development I.C. 6-1.1-12.1 City of Indianapolis Personal Property Tax Tax Abatement (not specified) $3,066,000 $0 $3,066,000 (none) https://www.indy.gov/activity/annual-financial-reports 2141 Indiana IN City of South Bend Municipality 2019 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) $1,766,580 $0 $1,766,580 (none) http://docs.southbendin.gov/WebLink/Browse.aspx?dbid=0&startid=6603&row=1&cr=1 2142 Indiana IN Indiana State 2019 Venture Capital Investment Credit Capital investment Indiana Code 6-3.1-24 State of Indiana Individual and Corporate Income Taxes 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. $4,922,000 $0 $4,922,000 Corporate Income Tax abatement not disclosable per Indiana Code 6-8.1-7-2 https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2143 Indiana IN Indiana State 2019 Community Revitalization Enhancement District Credit Community development Indiana Code 6-3.1-19 State of Indiana Individual and Corporate Income Taxes 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 any of the provisions within IC 6-3.1-19. $1,059,000 $0 $1,059,000 Corporate Income Tax abatement not disclosable per Indiana Code 6-8.1-7-2 https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2144 Indiana IN Indiana State 2019 Neighborhood Assistance Program Credit Community development Indiana Code 6-3.1-9 State of Indiana Individual and Corporate Income Taxes Tax Credit (not specified) $1,895,000 $0 $1,895,000 Corporate Income Tax abatement not disclosable per Indiana Code 6-8.1-7-2 https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2145 Indiana IN Indiana State 2019 Industrial Recovery Credit Construction/rehabilitation Indiana Code 6-3.1-11 State of Indiana Individual and Corporate Income Taxes 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. $70,000 $0 $70,000 Corporate Income Tax abatement not disclosable per Indiana Code 6-8.1-7-2 https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2146 Indiana IN Indiana State 2019 Hoosier Business Investment Credit Job Creation/Retention Indiana Code 6-3.1-26 State of Indiana Individual and Corporate Income Taxes 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 any of the provisions within IC 6-3.1-26. $2,651,000 $0 $2,651,000 Provided breakdown by type of taxes https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2147 Indiana IN Indiana State 2019 Coal Gasification Technology Investment Credit Job Creation/Retention Indiana Code 6-3.1-29 State of Indiana Corporate 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 6-3.1-29. $15,000,000 $0 $15,000,000 Provided breakdown by type of taxes https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2148 Indiana IN Indiana State 2019 Economic Development for a Growing Economy (EDGE) Credit Job Creation/Retention Indiana Code 6-3.1-13 State of Indiana Individual and Corporate Income Taxes 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 any of the provisions within IC 6-3.1-13. $66,160,000 $0 $66,160,000 Provided breakdown by type of taxes https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2149 Indiana IN Indiana State 2019 Research Expense Credit Research and development Indiana Code 6-3.1-4 State of Indiana Individual and Corporate Income Taxes Tax Credit The Tax Credit will be Comprehensive Annual Financial Report - State of Indiana - 145 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. $76,941,000 $0 $76,941,000 Provided breakdown by type of taxes https://www.in.gov/auditor/annual-comprehensive-financial-report/ 2150 Indiana IN Marion County County 2019 Vacant Building Abatement Job Creation/Retention IC 6-1.1-12.1 City of Indianapolis Real Property Tax Tax Abatement (not specified) $327 $0 $327 Agreements entered into by the City of Indianpois https://www.indy.gov/activity/annual-financial-reports 2151 Indiana IN Marion County County 2019 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) $1,688,598 $0 $1,688,598 Agreements entered into by the City of Indianpois https://www.indy.gov/activity/annual-financial-reports 2152 Indiana IN Marion County County 2019 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) $791,117 $0 $791,117 Agreements entered into by the City of Indianpois https://www.indy.gov/activity/annual-financial-reports 2153 Indiana IN St. Joseph County County 2019 Property Tax Abatement General Economic Development IC 6-1.1-12.1 St. Joseph, IN Property Tax (not specified) (not specified) $5,116,847 $0 $5,116,847 (none) https://sjcindiana.com/ArchiveCenter/ViewFile/Item/125 2154 Iowa IA Adair-Casey Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Audubon County Property Tax (not specified) (not specified) $1,673 $1,143 $530 (none) 2509 Iowa IA Adel-Desoto-Minburn Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of DeSoto Property Tax (not specified) (not specified) $26,060 $12,205 $13,855 (none) 2510 Iowa IA Agwsr Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Ackley; Franklin County; Hardin County Property Tax (not specified) (not specified) $149,892 $85,548 $64,344 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. 2511 Iowa IA Ahstw Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Avoca; City of Shelby; City of Walnut Property Tax (not specified) (not specified) $51,003 $35,447 $15,556 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. 2512 Iowa IA Albert City Truesday Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2513 Iowa IA Albia Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2514 Iowa IA Alburnett Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Robins; City of Hiawatha Property Tax (not specified) (not specified) $92 $52 $40 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. 2515 Iowa IA Alden Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Franklin County Property Tax (not specified) (not specified) $59,531 $34,290 $25,241 (none) 2516 Iowa IA Algona Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Algona; Kossuth County; City of Titonka Property Tax (not specified) (not specified) $104,811 $61,812 $42,999 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. 2517 Iowa IA Allamakee Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Waukon Property Tax (not specified) (not specified) $18,001 $11,123 $6,878 (none) 2518 Iowa IA Alta-Aurelia Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Aurelia Property Tax (not specified) (not specified) $637 $0 $637 (none) 2519 Iowa IA Ames Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Ames Property Tax (not specified) (not specified) $352,072 $185,791 $166,281 (none) 2520 Iowa IA Anamosa Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Anamosa Property Tax (not specified) (not specified) $7,103 $3,617 $3,486 (none) 2521 Iowa IA Ankeny Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Ankeny; City of Polk City Property Tax (not specified) (not specified) $583,173 $262,378 $320,795 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. 2522 Iowa IA Aplington-Parkersburg Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Parkersburg; Butler County Property Tax (not specified) (not specified) $184,909 $91,941 $92,968 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. 2523 Iowa IA Ar-We-Va Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2524 Iowa IA Atlantic Community School District School district 2019 Urban Revitalization General Economic Development (not specified) City of Atlantic Property Tax (not specified) (not specified) $30,328 $0 $30,328 (none) 2525 Iowa IA Audubon Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Audubon County Property Tax (not specified) (not specified) $7,041 $4,206 $2,835 (none) 2526 Iowa IA Ballard Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Huxley; City of Slater Property Tax (not specified) (not specified) $284,384 $118,549 $165,835 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. 2527 Iowa IA Baxter Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Baxter Property Tax (not specified) (not specified) $8,734 $3,677 $5,057 (none) 2528 Iowa IA Bcluw Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2529 Iowa IA Bedford Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2530 Iowa IA Belle Plaine Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2531 Iowa IA Bellevue Community School District School district 2019 Urban Renewal Areas General Economic Development (not specified) City of Bellevue Property Tax (not specified) (not specified) $70,309 $38,346 $31,963 (none) 2532 Iowa IA Belmond-Klemme Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Belmond Property Tax (not specified) (not specified) $13,030 $45,227 $0 (none) 2533 Iowa IA Bennett Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2534 Iowa IA Bettendorf Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Bettendorf Property Tax (not specified) (not specified) $571,715 $282,748 $288,967 (none) 2535 Iowa IA Black Hawk County County 2019 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) $94,638 $0 $94,638 Includes agreements with Cedar Falls, Evansdale, Hudson, and Waterloo https://www.blackhawkcounty.iowa.gov/687/Comprehensive-Annual-Financial-Reports-a 2536 Iowa IA Bondurant-Farrar Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Altoona; City of Bondurant Property Tax (not specified) (not specified) $4,152,516 $35,018 $4,117,498 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. 2537 Iowa IA Boone Community School District School district 2019 Urban Revitalization General Economic Development (not specified) City of Boone; Boone County Property Tax (not specified) (not specified) $112,757 $0 $112,757 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. 2538 Iowa IA Boyden-Hull Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Hull Property Tax (not specified) (not specified) $318,148 $172,534 $145,614 (none) 2539 Iowa IA Boyer Valley Community School District School district 2019 Urban Revitalization General Economic Development (not specified) City of Dow City Property Tax (not specified) (not specified) $18,034 $0 $18,034 (none) 2540 Iowa IA Brooklyn-Guernsey-Malcom Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Brooklyn Property Tax (not specified) (not specified) $3,764 $1,692 $2,072 (none) 2541 Iowa IA Burlington Community School District School district 2019 Urban Renewal; Urban Revitalization General Economic Development (not specified) City of Burlington; City of West Burlington; Des Moines County Property Tax (not specified) (not specified) $598,279 $188,114 $410,165 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. 2542 Iowa IA Cal Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2543 Iowa IA Calamus-Wheatland Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2544 Iowa IA Cam Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Massena; Audubon County Property Tax (not specified) (not specified) $67,720 $44,826 $22,894 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. 2545 Iowa IA Camanche Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Camanche Property Tax (not specified) (not specified) $6,196 $2,849 $3,347 (none) 2546 Iowa IA Cardinal Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2547 Iowa IA Carlisle Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Carlisle Property Tax (not specified) (not specified) $58,849 $29,767 $29,082 (none) 2548 Iowa IA Carroll Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Halbur; City of Carroll; City of Templeton Property Tax (not specified) (not specified) $22,855 $14,819 $8,036 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. 2549 Iowa IA Cedar Falls Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Cedar Falls Property Tax (not specified) (not specified) $117,225 $62,588 $54,637 (none) 2550 Iowa IA Cedar Rapids Community School District School district 2019 Passive Tax Abatemetnts:Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Cedar Rapids; City of Marion; City of Hiawatha; City of Robins Property Tax (not specified) (not specified) $771,518 $717,988 $53,530 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/ 2551 Iowa IA Center Point-Urbana Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Urbana; City of Center Point Property Tax (not specified) (not specified) $40,342 $17,664 $22,678 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. 2552 Iowa IA Centerville Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2553 Iowa IA Central City Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Central City Property Tax (not specified) (not specified) $13,187 $5,497 $7,690 (none) 2554 Iowa IA Central Decatur Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2555 Iowa IA Central Dewitt Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of DeWitt Property Tax (not specified) (not specified) $78,704 $37,224 $41,480 (none) 2556 Iowa IA Central Lee Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2557 Iowa IA Central Lyon Community School District School district 2019 (not specified) General Economic Development (not specified) City of Rock Rapids Property Tax (not specified) (not specified) $229,970 $41,853 $188,117 (none) 2558 Iowa IA Central Springs Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Cerro Gordo County Property Tax (not specified) (not specified) $20,181 $0 $20,181 (none) 2559 Iowa IA Chariton Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Chariton; Lucas County Property Tax (not specified) (not specified) $108,023 $50,320 $57,703 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. 2560 Iowa IA Charles City Community School District School district 2019 Urban Revitalization General Economic Development (not specified) City of Charles City Property Tax (not specified) (not specified) $146,060 $0 $146,060 (none) 2561 Iowa IA Charter Oak-Ute Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2562 Iowa IA Cherokee Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Larrabee Property Tax (not specified) (not specified) $22,118 $10,635 $11,483 (none) 2563 Iowa IA City of Ankeny Municipality 2019 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) $356,214 $0 $356,214 (none) https://www.ankenyiowa.gov/our-city/departments/finance/annual-financial-reports 2564 Iowa IA City of Ankeny Municipality 2019 Urban Revitalization Tax Exemptions Program Redevelopment/revitalization Chapter 404 of the Code of Iowa Ankeny Property Tax Tax Exemption (not specified) $3,885 $0 $3,885 (none) https://www.ankenyiowa.gov/our-city/departments/finance/annual-financial-reports 2565 Iowa IA City of Cedar Rapids Municipality 2019 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) $2,507,180 $0 $2,507,180 City provides rebate after developers meet the terms of the agreements https://cedar-rapids.org/local_government/departments_a_-_f/finance/cafr.php 2566 Iowa IA City of Davenport Municipality 2019 Sales Tax Rebates for Urban Renewal Projects General Economic Development (not specified) Davenport, Iowa (not specified) (not specified) (not specified) $107,000 $0 $107,000 (none) https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports 2567 Iowa IA City of Davenport Municipality 2019 Economic Development Hotel/Motel Tax Refund General Economic Development (not specified) Davenport, Iowa (not specified) (not specified) (not specified) $495,000 $0 $495,000 (none) https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports 2568 Iowa IA City of Davenport Municipality 2019 Tax Increment Financing General Economic Development (not specified) Davenport, Iowa (not specified) (not specified) (not specified) $2,414,000 $0 $2,414,000 (none) https://www.davenportiowa.com/our_community/records_reports/comprehensive_annual_financial_reports 2569 Iowa IA City of Des Moines Municipality 2019 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 $4,681,243 $0 $4,681,243 (none) https://www.dsm.city/departments/finance/cafr.php 2570 Iowa IA City of Sioux City Municipality 2019 Enterprise Zones General Economic Development Chapters 15E of the Code of Iowa. Sioux City Property Tax Tax Exemption (not specified) $35,079 $0 $35,079 (none) https://www.sioux-city.org/government/departments-a-f/finance/accounting 2571 Iowa IA City of Sioux City Municipality 2019 Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF) General Economic Development Chapters 15E of the Code of Iowa. Sioux City Property Tax Tax Exemption (not specified) $1,026,539 $0 $1,026,539 (none) https://www.sioux-city.org/government/departments-a-f/finance/accounting 2572 Iowa IA Clarion-Goldfield-Dows Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Franklin County; City of Clarion Property Tax (not specified) (not specified) $74,425 $36,808 $37,617 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. 2573 Iowa IA Clarke Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Osceola Property Tax (not specified) (not specified) $5,810 $3,298 $2,512 (none) 2574 Iowa IA Clarksville Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2575 Iowa IA Clear Creek Amana Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Coralville; City of North Liberty; City of Tiffin Property Tax (not specified) (not specified) $448,376 $211,984 $236,392 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. 2576 Iowa IA Clear Lake Community School District School district 2019 Urban Renewal and Economic Development Projects; Urban Revitalization General Economic Development (not specified) City of Clear Lake; Cerro Gordo County Property Tax (not specified) (not specified) $202,390 $116,712 $85,678 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. 2577 Iowa IA Clinton Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Clinton Property Tax (not specified) (not specified) $729,165 $252,287 $476,878 (none) 2578 Iowa IA Colfax-Mingo Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Colfax Property Tax (not specified) (not specified) $1,803 $742 $1,061 (none) 2579 Iowa IA College Community School District School district 2019 Urban Renewal and Economic Development Projects; Other Tax Abatement Program General Economic Development (not specified) City of Cedar Rapids; City of Walford Property Tax (not specified) (not specified) $791,605 $14,861 $776,744 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. 2580 Iowa IA Collins-Maxwell Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2581 Iowa IA Colo-Nesco Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Hardin County; City of Colo Property Tax (not specified) (not specified) $105,135 $69,531 $35,604 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. 2582 Iowa IA Columbus Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2583 Iowa IA Coon Rapids-Bayard Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Coon Rapids Property Tax (not specified) (not specified) $18,127 $10,799 $7,328 (none) 2584 Iowa IA Corning Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2585 Iowa IA Council Bluffs Community School District School district 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Council Bluffs; City of Carter Lake Property Tax (not specified) (not specified) $1,270,730 $496,472 $774,258 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. 2586 Iowa IA Creston Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Creston Property Tax (not specified) (not specified) $18,093 $7,803 $10,290 (none) 2587 Iowa IA Dallas Center-Grimes Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Grimes; City of Dallas Center; City of Urbandale Property Tax (not specified) (not specified) $167,310 $4,557 $162,753 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. 2588 Iowa IA Danville Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2589 Iowa IA Davenport Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Davenport; City of Blue Grass Property Tax (not specified) (not specified) $900,294 $331,898 $568,396 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://www.davenportschools.org/departments/departments/finance-department/comprehensive-annual-financial-report-cafr/ 2590 Iowa IA Davis County Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Bloomfield Property Tax (not specified) (not specified) $8,953 $3,784 $5,169 (none) 2591 Iowa IA Decorah Community School District School district 2019 (N/A - no programs this year) (not specified) N/A (N/A - no programs this year) N/A (not specified) (N/A - no programs this year) (none) 2592 Iowa IA Delwood Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2593 Iowa IA Denison Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2594 Iowa IA Denver Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Denver Property Tax (not specified) (not specified) $16,362 $0 $16,362 (none) 2595 Iowa IA Des Moines Independent Community School District School district 2019 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) $5,486,863 $1,854,487 $3,632,376 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://www.dmschools.org/departments/business-finance/financial-reports/annual-comprehensive-financial-report/ 2596 Iowa IA Diagonal Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2597 Iowa IA Dike-New Hartford Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Dike; Butler County Property Tax (not specified) (not specified) $90,431 $43,765 $46,666 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. 2598 Iowa IA Dubuque Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Dubuque Property Tax (not specified) (not specified) $1,058,614 $465,769 $592,845 (none) 2599 Iowa IA Dunkerton Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2600 Iowa IA Durant Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Durant Property Tax (not specified) (not specified) $25,440 $13,537 $11,903 (none) 2601 Iowa IA Eagle Grove Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Eagle Grove Property Tax (not specified) (not specified) $3,261 $1,365 $1,896 (none) 2602 Iowa IA Earlham Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Earlham Property Tax (not specified) (not specified) $41,592 $0 $41,592 (none) 2603 Iowa IA East Buchanan Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2604 Iowa IA East Marshall Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2605 Iowa IA East Mills Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2606 Iowa IA East Sac County Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2607 Iowa IA East Union Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2608 Iowa IA Eastern Allamakee Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Lansing Property Tax (not specified) (not specified) $11,116 $6,173 $4,943 (none) 2609 Iowa IA Easton Valley Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Preston Property Tax (not specified) (not specified) $9,149 $4,890 $4,259 (none) 2610 Iowa IA Eddyville-Blakesburg-Fremont Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2611 Iowa IA Edgewood-Colesburg Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Edgewood Property Tax (not specified) (not specified) $7,112 $2,846 $4,266 (none) 2612 Iowa IA Eldora-New Providence Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2613 Iowa IA Emmetsburg Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Emmetsburg Property Tax (not specified) (not specified) $9,131 $5,303 $3,828 (none) 2614 Iowa IA Estherville Lincoln Central Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Estherville Property Tax (not specified) (not specified) $82,668 $33,055 $49,613 (none) 2615 Iowa IA Exira-Elk Horn-Kimballton Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Audubon County; City of Elk Horn Property Tax (not specified) (not specified) $25,683 $14,593 $11,090 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. 2616 Iowa IA Fairfield Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Fairfield Property Tax (not specified) (not specified) $28,362 $16,108 $12,254 (none) 2617 Iowa IA Forest City Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Forest City Property Tax (not specified) (not specified) $318,321 $51,287 $267,034 (none) 2618 Iowa IA Fort Dodge Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Fort Dodge Property Tax (not specified) (not specified) $79,815 $37,983 $41,832 (none) 2619 Iowa IA Fort Madison Community School District School district 2019 Urban Renewal; Urban Revitalization General Economic Development (not specified) City of Fort Madison; Lee County Property Tax (not specified) (not specified) $571,113 $27,841 $543,272 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. 2620 Iowa IA Fremont-Mills Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2621 Iowa IA Galva-Holstein Community School District School district 2019 Economic Development Projects; Income SurTax Credits General Economic Development (not specified) City of Holstein; Ida County; State of Iowa Property Tax (not specified) (not specified) $145,836 $29,081 $116,755 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. 2622 Iowa IA Garner-Hayfield-Ventura Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Garner; City of Clear Lake Property Tax (not specified) (not specified) $18,945 $11,153 $7,792 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. 2623 Iowa IA George-Little Rock Community School District School district 2019 Tax Abatement Payments; Not Specified General Economic Development (not specified) Lyon County; City of George Property Tax (not specified) (not specified) $172,457 $28,076 $144,381 (none) 2624 Iowa IA Gilbert Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2625 Iowa IA Gilmore City-Bradgate Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2626 Iowa IA Glenwood Community School District School district 2019 Urban Renewal and Economic Development Projects; Urban Revitalization General Economic Development (not specified) City of Glenwood; Mills County Property Tax (not specified) (not specified) $276,820 $35,078 $241,742 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. 2627 Iowa IA Glidden-Ralston Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Glidden Property Tax (not specified) (not specified) $470 $286 $184 (none) 2628 Iowa IA Gmg Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2629 Iowa IA Greene County Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Jefferson Property Tax (not specified) (not specified) $67,413 $30,001 $37,412 (none) 2630 Iowa IA Grinnell-Newburg Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Grinnell Property Tax (not specified) (not specified) $100,448 $44,184 $56,264 Deemed immaterial 2631 Iowa IA Griswold Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2632 Iowa IA Guthrie Center Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Guthrie Center Property Tax (not specified) (not specified) $27 $12 $15 (none) 2633 Iowa IA H-L-V Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2634 Iowa IA Hamburg Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2635 Iowa IA Hampton-Dumont Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Franklin County Property Tax (not specified) (not specified) $452,880 $207,427 $245,453 (none) 2636 Iowa IA Harlan Community School District School district 2019 Other Tax Abatement Program General Economic Development (not specified) City of Harlan; Shelby County Property Tax (not specified) (not specified) $14,012 $0 $14,012 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. 2637 Iowa IA Harmony Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2638 Iowa IA Harris-Lake Park Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Lake Park Property Tax (not specified) (not specified) $3,891 $2,860 $1,031 (none) 2639 Iowa IA Hartley-Melvin-Sanborn Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Sanborn Property Tax (not specified) (not specified) $10,647 $5,447 $5,200 (none) 2640 Iowa IA Highland Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2641 Iowa IA Howard-Winneshiek Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Elma Property Tax (not specified) (not specified) $2,945 $0 $2,945 (none) 2642 Iowa IA Hubbard-Radcliffe Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Hardin County Property Tax (not specified) (not specified) $54,927 $30,389 $24,538 (none) 2643 Iowa IA Hudson Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Hudson; City of Waterloo Property Tax (not specified) (not specified) $22,264 $1,101 $21,163 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. 2644 Iowa IA Humboldt Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Humboldt; City of Renwick Property Tax (not specified) (not specified) $35,548 $18,978 $16,570 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. 2645 Iowa IA Ikm-Manning Community School District School district 2019 Urban Renewal and Economic Development Projects; Urban Revitalization General Economic Development (not specified) Audubon County; City Manning; Shelby County; City of Templeton Property Tax (not specified) (not specified) $89,056 $52,994 $36,062 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. 2646 Iowa IA Independence Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Independence Property Tax (not specified) (not specified) $38,274 $16,030 $22,244 (none) 2647 Iowa IA Indianola Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Indianola Property Tax (not specified) (not specified) $131,449 $47,310 $84,139 (none) 2648 Iowa IA Iowa State 2019 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 (not specified) $13,930,000 $0 $13,930,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2649 Iowa IA Iowa State 2019 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 (not specified) $4,708,000 $0 $4,708,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2650 Iowa IA Iowa State 2019 Redevelopment Tax Credit Brownfield rehabilitation Iowa Code Sections 15.291, 15.293A, 15.293B, 15.294 State of Iowa Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax Tax Credit (not specified) $7,578,000 $0 $7,578,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2651 Iowa IA Iowa State 2019 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 (not specified) $5,101,000 $0 $5,101,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2652 Iowa IA Iowa State 2019 Enterprise Zone (EZ) Program General Economic Development (EZ) Iowa Code Section 15E.191 through 15E.196 State of Iowa Sales and Use Tax; Individual Income Tax; Corporate Income Tax; Franchise Tax; Insurance Premium Tax Tax Credit (not specified) $9,548,000 $0 $9,548,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2653 Iowa IA Iowa State 2019 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 (qualification-based: no provisions for recapture) $36,236,000 $0 $36,236,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2654 Iowa IA Iowa State 2019 Targeted Jobs Tax Credit from Withholding Job Creation/Retention Iowa Code Section 403.19A State of Iowa Withholding Taxes Tax Credit (not specified) $4,324,000 $0 $4,324,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2655 Iowa IA Iowa State 2019 Iowa Industrial New Jobs Training Program Job Creation/Retention Iowa Code Chapter 260E State of Iowa Withholding Taxes Tax Credit (not specified) $34,434,000 $0 $34,434,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2656 Iowa IA Iowa State 2019 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 (not specified) $37,940,000 $0 $37,940,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2657 Iowa IA Iowa State 2019 Accelerated Career Education Program Workforce development Iowa Code Chapter 260G State of Iowa Withholding Taxes Tax Credit (not specified) $3,964,000 $0 $3,964,000 Provided breakdown by type of taxes https://das.iowa.gov/state-accounting/state-financial-reports/cafr-archive 2658 Iowa IA Iowa City Municipality 2019 Tax Increment Financing General Economic Development (not specified) Iowa City, Iowa (not specified) (not specified) (not specified) $108,978 $0 $108,978 (none) 2659 Iowa IA Iowa City Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Coralville; City of North Liberty; City of Iowa City; City of University Heights Property Tax (not specified) (not specified) $1,007,160 $391,065 $616,095 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://www.iowacityschools.org/Page/13427 2660 Iowa IA Iowa Falls Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Franklin County; City of Iowa Falls; Hardin County Property Tax (not specified) (not specified) $472,600 $236,826 $235,774 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. 2661 Iowa IA Iowa Valley Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Marengo Property Tax (not specified) (not specified) $90,991 $34,072 $56,919 (none) 2662 Iowa IA Janesville Consolidated School District School district 2019 Economic Development Projects General Economic Development (not specified) City of Janesville Property Tax (not specified) (not specified) $1,440 $916 $524 (none) 2663 Iowa IA Jesup Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2664 Iowa IA Johnson County County 2019 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) $493,549 $0 $493,549 Includes agreements with Tiffin, Solon, Coralville, Lone Tree, North Liberty, and Oxford https://www.johnsoncountyiowa.gov/finance/audit-financial-reports 2665 Iowa IA Johnston Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Johnston; City Urbandale; City of Grimes Property Tax (not specified) (not specified) $1,093,697 $523,350 $570,347 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. 2666 Iowa IA Keokuk Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Keokuk Property Tax (not specified) (not specified) $1,276,329 $497,549 $778,780 (none) 2667 Iowa IA Keota Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2668 Iowa IA Kingsley-Pierson Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Kingsley Property Tax (not specified) (not specified) $22,892 $12,066 $10,826 (none) 2669 Iowa IA Knoxville Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Knoxville Property Tax (not specified) (not specified) $173,472 $72,617 $100,855 (none) 2670 Iowa IA Lake Mills Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Lake Mills; City of Joice Property Tax (not specified) (not specified) $60,798 $30,141 $30,657 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. 2671 Iowa IA Lamoni Community School District School district 2019 Urban Revitalization General Economic Development (not specified) City of Lamoni Property Tax (not specified) (not specified) $5,609 $0 $5,609 (none) 2672 Iowa IA Laurens-Marathon Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2673 Iowa IA Lawton-Bronson Community School District School district 2019 (N/A - no programs this year) (not specified) N/A (N/A - no programs this year) N/A (not specified) (N/A - no programs this year) (none) 2674 Iowa IA Le Mars Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Le Mars Property Tax (not specified) (not specified) $5,522 $2,828 $2,694 (none) 2675 Iowa IA Lenox Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Lenox Property Tax (not specified) (not specified) $22,505 $12,145 $10,360 (none) 2676 Iowa IA Lewis Central Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Council Bluffs Property Tax (not specified) (not specified) $306,760 $154,787 $151,973 (none) 2677 Iowa IA Linn County County 2019 Passive Tax Abatements: Urban renewal and economic development projects of other entities General Economic Development (not specified) Multiple Property Tax (not specified) (not specified) $1,384,013 $0 $1,384,013 Includes agreements entered into by Cedar Rapids, Central City, Hiawatha, Lisbon, Marion https://www.linncountyiowa.gov/Archive.aspx?AMID=36 2678 Iowa IA Linn-Mar Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Marion; City of Robins; City of Cedar Rapids Property Tax (not specified) (not specified) $806,919 $314,982 $491,937 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. 2679 Iowa IA Lisbon Community School District School district 2019 Economic Development Projects General Economic Development (not specified) City of Lisbon Property Tax (not specified) (not specified) $10,039 $4,537 $5,502 (none) 2680 Iowa IA Logan-Magnolia Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2681 Iowa IA Lone Tree Community School District School district 2019 Economic Development Projects General Economic Development (not specified) City of Lone Tree Property Tax (not specified) (not specified) $19,609 $7,828 $11,781 (none) 2682 Iowa IA Louisa-Muscatine Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Muscatine Property Tax (not specified) (not specified) $24,302 $13,304 $10,998 (none) 2683 Iowa IA Luverne Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Wesley; City of Corwith Property Tax (not specified) (not specified) $2,123 $907 $1,216 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. 2684 Iowa IA Lynnville-Sully Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Mahaska County; City of Sully Property Tax (not specified) (not specified) $17,371 $9,068 $8,303 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. 2685 Iowa IA Madrid Community School District School district 2019 Economic Development Projects General Economic Development (not specified) City of Madrid Property Tax (not specified) (not specified) $4,629 $1,823 $2,806 (none) 2686 Iowa IA Manson Northwest Webster Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Webster County Property Tax (not specified) (not specified) $266,760 $153,161 $113,599 (none) 2687 Iowa IA Maple Valley-Anthon Oto Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Woodbury County Property Tax (not specified) (not specified) $45,930 $24,845 $21,085 (none) 2688 Iowa IA Maquoketa Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Maquoketa Property Tax (not specified) (not specified) $10,035 $4,823 $5,212 (none) 2689 Iowa IA Maquoketa Valley Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Delhi Property Tax (not specified) (not specified) $4,975 $2,946 $2,029 (none) 2690 Iowa IA Marcus-Meriden-Cleghorn Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Cherokee County Property Tax (not specified) (not specified) $57,761 $39,323 $18,438 (none) 2691 Iowa IA Marion Independent School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Marion; City of Cedar Rapids Property Tax (not specified) (not specified) $590,691 $221,382 $369,309 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. 2692 Iowa IA Marshalltown Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Marshalltown; Marshall County Property Tax (not specified) (not specified) $98,808 $35,781 $63,027 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. 2693 Iowa IA Martensdale-St. Marys Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2694 Iowa IA Mason City Community School District School district 2019 Urban Renewal and Economic Development Projects; Income Surtax General Economic Development (not specified) City of Mason City; State of Iowa (not specified) (not specified) (not specified) $698,365 $282,814 $415,551 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. 2695 Iowa IA Mediapolis Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Mediapolis Property Tax (not specified) (not specified) $23,013 $12,219 $10,794 (none) 2696 Iowa IA Mfl Marmac Community School District School district 2019 Urban Renewal and Economic Development Projects; Urban Revitalization General Economic Development (not specified) City of McGregor; City of Monona; City of Luana Property Tax (not specified) (not specified) $74,663 $31,018 $43,645 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. 2697 Iowa IA Mid-Prairie Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Kalona; City of Wellman Property Tax (not specified) (not specified) $4,597 $2,417 $2,180 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. 2698 Iowa IA Midland Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2699 Iowa IA Missouri Valley Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Missouri Valley Property Tax (not specified) (not specified) $11,529 $6,290 $5,239 (none) 2700 Iowa IA Moc-Floyd Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Orange City; City of Alton Property Tax (not specified) (not specified) $96,153 $55,215 $40,938 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. 2701 Iowa IA Montezuma Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2702 Iowa IA Monticello Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Monticello Property Tax (not specified) (not specified) $57,345 $29,382 $27,963 (none) 2703 Iowa IA Morning Sun Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2704 Iowa IA Moulton-Udell Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2705 Iowa IA Mount Ayr Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2706 Iowa IA Mount Pleasant Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Mount Pleasant Property Tax (not specified) (not specified) $9,672 $4,343 $5,329 (none) 2707 Iowa IA Muscatine Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Muscatine; Muscatine County Property Tax (not specified) (not specified) $521,998 $241,132 $280,866 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. 2708 Iowa IA Nashua-Plainfield Community School District School district 2019 Urban Renewal General Economic Development (not specified) Bremer County; City of Nashua Property Tax (not specified) (not specified) $16,429 $8,626 $7,803 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. 2709 Iowa IA Nevada Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Nevada Property Tax (not specified) (not specified) $78,616 $33,619 $44,997 (none) 2710 Iowa IA New Hampton Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of New Hampton Property Tax (not specified) (not specified) $70,112 $37,489 $32,623 (none) 2711 Iowa IA Newell-Fonda Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2712 Iowa IA Newton Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Newton; City of Kellogg Property Tax (not specified) (not specified) $110,431 $39,588 $70,843 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. 2713 Iowa IA Nodaway Valley Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Greenfield; City of Fontanelle Property Tax (not specified) (not specified) $10,288 $4,995 $5,293 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. 2714 Iowa IA North Butler Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2715 Iowa IA North Cedar Community School District School district 2019 Economic Development Projects General Economic Development (not specified) City of Stanwood; City of Clarence Property Tax (not specified) (not specified) $14,479 $6,752 $7,727 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. 2716 Iowa IA North Fayette Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Hawkeye; City of West Union; City of Fayette Property Tax (not specified) (not specified) $45,503 $0 $45,503 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. 2717 Iowa IA North Iowa Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Buffalo Center Property Tax (not specified) (not specified) $7,145 $0 $7,145 (none) 2718 Iowa IA North Mahaska Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2719 Iowa IA North Polk Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Polk City; Polk County Property Tax (not specified) (not specified) $203,638 $92,081 $111,557 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. 2720 Iowa IA North Scott Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Princeton; City of Eldridge; City of Davenport Property Tax (not specified) (not specified) $260,445 $124,970 $135,475 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. 2721 Iowa IA North Tama County Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2722 Iowa IA North Union Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Armstrong Property Tax (not specified) (not specified) $5,735 $0 $5,735 (none) 2723 Iowa IA North Winneshiek Community School District School district 2019 (N/A - no programs this year) (not specified) N/A (N/A - no programs this year) N/A (not specified) (N/A - no programs this year) (none) 2724 Iowa IA Northeast Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2725 Iowa IA Northeast Hamilton Community School District School district 2019 Urban Revitalization General Economic Development (not specified) City of Kamrar Property Tax (not specified) (not specified) $305 $0 $305 (none) 2726 Iowa IA Northwood-Kensett Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2727 Iowa IA Norwalk Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Norwalk Property Tax (not specified) (not specified) $408,112 $178,169 $229,943 (none) 2728 Iowa IA Odebolt Arthur Battle Creek Ida Grove Community School District School district 2019 Urban Revitalization General Economic Development (not specified) Ida County Property Tax (not specified) (not specified) $277,112 $0 $277,112 (none) 2729 Iowa IA Oelwein Community School District School district 2019 Urban Renewal and Economic Development Projects; Urban Revitalization General Economic Development (not specified) City of Oelwein; Fayette County Property Tax (not specified) (not specified) $148,328 $61,314 $87,014 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. 2730 Iowa IA Ogden Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Boone County Property Tax (not specified) (not specified) $228,735 $0 $228,735 (none) 2731 Iowa IA Okoboji Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Milford Property Tax (not specified) (not specified) $101,985 $76,945 $25,040 (none) 2732 Iowa IA Olin Consolidated School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2733 Iowa IA Orient-Macksburg Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2734 Iowa IA Osage Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Osage Property Tax (not specified) (not specified) $34,859 $18,307 $16,552 (none) 2735 Iowa IA Oskaloosa Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Oskaloosa Property Tax (not specified) (not specified) $11,520 $5,051 $6,469 (none) 2736 Iowa IA Ottumwa Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Ottumwa Property Tax (not specified) (not specified) $34,147 $14,604 $19,543 (none) 2737 Iowa IA Panorama Community School District School district 2019 Urban Renewal and Economic Development Projects; Urban Revitalization General Economic Development (not specified) City of Panora Property Tax (not specified) (not specified) $7,248 $1,463 $5,785 (none) 2738 Iowa IA Paton-Churdan Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2739 Iowa IA Pcm Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Prairie City Property Tax (not specified) (not specified) $18,989 $8,399 $10,590 (none) 2740 Iowa IA Pekin Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2741 Iowa IA Pella Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Pella Property Tax (not specified) (not specified) $1,210 $585 $625 (none) 2742 Iowa IA Perry Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Perry; Boone County Property Tax (not specified) (not specified) $138,632 $16,444 $122,188 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. 2743 Iowa IA Pleasant Valley Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of LeClaire; City Bettendorf Property Tax (not specified) (not specified) $1,430,504 $727,186 $703,318 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. 2744 Iowa IA Pleasantville Community School District School district 2019 Urban Renewal and Economic Development Projects; Other Tax Abatement Program General Economic Development (not specified) City of Pleasantville Property Tax (not specified) (not specified) $21,322 $3,539 $17,783 (none) 2745 Iowa IA Polk County County 2019 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) $801,892 $0 $801,892 (none) https://www.polkcountyiowa.gov/county-auditor/central-accounting/comprehesive-annual-financial-report/ 2746 Iowa IA Polk County County 2019 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) $3,865,972 $0 $3,865,972 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/ 2747 Iowa IA Postville Community School District School district 2019 (N/A - no programs this year) (not specified) N/A (N/A - no programs this year) N/A (not specified) (N/A - no programs this year) (none) 2748 Iowa IA Prairie Valley Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Webster County Property Tax (not specified) (not specified) $86,857 $56,192 $30,665 (none) 2749 Iowa IA Red Oak Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Red Oak Property Tax (not specified) (not specified) $87,780 $40,844 $46,936 (none) 2750 Iowa IA Riceville Community School District School district 2019 Urban Renewal and Economic Development Projects; Urban Revitalization General Economic Development (not specified) Howard County; City of Riceville Property Tax (not specified) (not specified) $545,475 $403,845 $141,630 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. 2751 Iowa IA River Valley Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2752 Iowa IA Rock Valley Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Rock Valley Property Tax (not specified) (not specified) $97,174 $51,579 $45,595 (none) 2753 Iowa IA Roland-Story Community School District School district 2019 Urban Renewal and Economic Development Projects; Other Tax Abatement Program General Economic Development (not specified) City of Story City Property Tax (not specified) (not specified) $118,250 $6,953 $111,297 (none) 2754 Iowa IA Rudd-Rockford-Marble Rock Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Marble Rock Property Tax (not specified) (not specified) $14,223 $7,540 $6,683 (none) 2755 Iowa IA Saydel Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Ankeny; Polk County Property Tax (not specified) (not specified) $239,550 $136,863 $102,687 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. 2756 Iowa IA Schaller-Crestland Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2757 Iowa IA Schleswig Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2758 Iowa IA Scott County County 2019 Passive Tax Abatements: Urban renewal and economic development projects of other entities General Economic Development (not specified) Multiple Property Tax (not specified) (not specified) $1,564,388 $0 $1,564,388 Includes agreements entered into by Bettendorf, Davenport, LeClaire, Princeton, and walcott https://www.scottcountyiowa.gov/administration/annual-comprehensive-financial-reports 2759 Iowa IA Sergeant Bluff-Luton Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Sioux City; Sergeant Bluff; Woodbury County Property Tax (not specified) (not specified) $204,604 $115,582 $89,022 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. 2760 Iowa IA Sheldon Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Sheldon; Osceola County Property Tax (not specified) (not specified) $41,171 $20,415 $20,756 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. 2761 Iowa IA Shenandoah Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Shenandoah Property Tax (not specified) (not specified) $20,339 $9,273 $11,066 (none) 2762 Iowa IA Sibley-Ocheyedan Community School District School district 2019 Urban Renewal General Economic Development (not specified) Osceola County Property Tax (not specified) (not specified) $27,613 $14,901 $12,712 (none) 2763 Iowa IA Sidney Community School District School district 2019 Urban Renewal General Economic Development (not specified) Fremont County Property Tax (not specified) (not specified) $16,219 $7,512 $8,707 (none) 2764 Iowa IA Sigourney Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Sigourney Property Tax (not specified) (not specified) $31,498 $3,629 $27,869 (none) 2765 Iowa IA Sioux Center Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Sioux Center Property Tax (not specified) (not specified) $47,403 $22,350 $25,053 (none) 2766 Iowa IA Sioux City Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Sioux City IA Property Tax (not specified) (not specified) $274,876 $106,834 $168,042 (none) https://www.siouxcityschools.org/departments/finance/comprehensive-annual-financial-reports/ 2767 Iowa IA Solon Community School District School district 2019 Urban Renewal and Economic Development Projects; Urban Revitalization General Economic Development (not specified) City of Solon Property Tax (not specified) (not specified) $12,742 $6,449 $6,293 (none) 2768 Iowa IA South Central Calhoun Community School District School district 2019 Urban Renewal; Urban Revitalization General Economic Development (not specified) Calhoun County; City of Lohrville Property Tax (not specified) (not specified) $23,524 $6,312 $17,212 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. 2769 Iowa IA South Hamilton Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Jewell Property Tax (not specified) (not specified) $4,990 $0 $4,990 (none) 2770 Iowa IA South Obrien Community School District School district 2019 Urban Revitalization; Urban Renewal General Economic Development (not specified) City of Primghar; City of Paullina Property Tax (not specified) (not specified) $8,031 $5,025 $3,006 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. 2771 Iowa IA South Page Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2772 Iowa IA South Tama County Community School District School district 2019 Urban Renewal and Economic Development Projects; Urban Revitalization General Economic Development (not specified) City of Tama; City of Toledo Property Tax (not specified) (not specified) $74,165 $25,576 $48,589 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. 2773 Iowa IA South Winneshiek Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) $4,672 $0 $4,672 Unclear which government entity granted the abatements. 2774 Iowa IA Southeast Polk Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Altoona; City of Mitchellville; City of Pleasant Hill Property Tax (not specified) (not specified) $311,521 $150,477 $161,044 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. 2775 Iowa IA Southeast Warren Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2776 Iowa IA Spencer Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Spencer Property Tax (not specified) (not specified) $302,040 $125,003 $177,037 (none) 2777 Iowa IA Spirit Lake Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2778 Iowa IA Springville Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Marion Property Tax (not specified) (not specified) $301 $141 $160 (none) 2779 Iowa IA St. Ansgar Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of St. Ansgar Property Tax (not specified) (not specified) $177,572 $103,312 $74,260 (none) 2780 Iowa IA Stanton Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2781 Iowa IA Starmont Community School District School district 2019 (N/A - no programs this year) (not specified) N/A (N/A - no programs this year) N/A (not specified) (N/A - no programs this year) (none) 2782 Iowa IA Storm Lake Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Storm Lake Property Tax (not specified) (not specified) $178,744 $83,175 $95,569 (none) 2783 Iowa IA Stratford Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Stratford Property Tax (not specified) (not specified) $14,636 $7,860 $6,776 (none) 2784 Iowa IA Sumner-Fredericksburg Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Sumner Property Tax (not specified) (not specified) $19,457 $11,803 $7,654 (none) 2785 Iowa IA Tipton Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Tipton Property Tax (not specified) (not specified) $18,309 $10,422 $7,887 (none) 2786 Iowa IA Treynor Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2787 Iowa IA Tri-Center Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2788 Iowa IA Tri-County Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2789 Iowa IA Tripoli Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Tripoli Property Tax (not specified) (not specified) (none) 2790 Iowa IA Turkey Valley Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2791 Iowa IA Twin Rivers Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2792 Iowa IA Underwood Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Underwood Property Tax (not specified) (not specified) $35,193 $16,470 $18,723 (none) 2793 Iowa IA Union Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2794 Iowa IA United Community School District School district 2019 Urban Renewal and Economic Development Projects; Urban Revitalization General Economic Development (not specified) City of Boone; Boone County; City of Luther Property Tax (not specified) (not specified) $116,009 $2,244 $113,765 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. 2795 Iowa IA Urbandale Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Urbandale Property Tax (not specified) (not specified) $48,259 $23,705 $24,554 (none) 2796 Iowa IA Van Buren Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2797 Iowa IA Van Meter Community School District School district 2019 Urban Renewal and Economic Development Projects; Urban Revitalization General Economic Development (not specified) City of Van Meter; City of Waukee Property Tax (not specified) (not specified) $150,918 $27,741 $123,177 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. 2798 Iowa IA Villisca Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2799 Iowa IA Vinton-Shellsburg Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Vinton Property Tax (not specified) (not specified) $19,559 $10,251 $9,308 (none) 2800 Iowa IA Waco Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Wayland Property Tax (not specified) (not specified) $16,587 $8,850 $7,737 (none) 2801 Iowa IA Wapello Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Wapello Property Tax (not specified) (not specified) $806 $323 $483 (none) 2802 Iowa IA Wapsie Valley Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Fairbank Property Tax (not specified) (not specified) $60,877 $0 $60,877 (none) 2803 Iowa IA Washington Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Washington Property Tax (not specified) (not specified) $30,577 $12,970 $17,607 (none) 2804 Iowa IA Waterloo Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Waterloo Property Tax (not specified) (not specified) $764,151 $331,363 $432,788 (none) 2805 Iowa IA Waukee Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Waukee; City of West Des Moines Property Tax (not specified) (not specified) $674,729 $333,842 $340,887 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. 2806 Iowa IA Waverly-Shell Rock Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) Bremer County; Butler County; City of Waverly; City of Shell Rock Property Tax (not specified) (not specified) $139,264 $0 $139,264 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. 2807 Iowa IA Webster City Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Webster City Property Tax (not specified) (not specified) $45,707 $27,267 $18,440 (none) 2808 Iowa IA West Bend-Mallard Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of West Bend Property Tax (not specified) (not specified) $15,144 $9,682 $5,462 (none) 2809 Iowa IA West Branch Community School District School district 2019 Economic Development Projects; Income SurTax Credits General Economic Development (not specified) City of West Branch Property Tax (not specified) (not specified) $3,072 $1,689 $1,383 (none) 2810 Iowa IA West Burlington Independent Community School District School district 2019 Urban Renewal and Economic Development Projects; Urban Revitalization General Economic Development (not specified) City of West Burlington Property Tax (not specified) (not specified) $196,098 $4,775 $191,323 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. 2811 Iowa IA West Central Community School District School district 2019 Economic Development Projects General Economic Development (not specified) Fayette County Property Tax (not specified) (not specified) $6,702 $3,570 $3,132 (none) 2812 Iowa IA West Central Valley Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Stuart Property Tax (not specified) (not specified) $26,483 $0 $26,483 Reimbursement/offset deemed immaterial. 2813 Iowa IA West Delaware County Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Manchester Property Tax (not specified) (not specified) $31,339 $17,628 $13,711 (none) 2814 Iowa IA West Des Moines Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Clive; City of Urbandale; City of West Des Moines; City of Windsor Heights Property Tax (not specified) (not specified) $362,244 $193,132 $169,112 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. 2815 Iowa IA West Fork Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Rockwell Property Tax (not specified) (not specified) $51 $0 $51 (none) 2816 Iowa IA West Hancock Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2817 Iowa IA West Harrison Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2818 Iowa IA West Liberty Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of West Liberty Property Tax (not specified) (not specified) $4,451 $1,803 $2,648 (none) 2819 Iowa IA West Marshall Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of State Center; Marshall County Property Tax (not specified) (not specified) $2,722 $1,620 $1,102 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. 2820 Iowa IA West Monona Community School District School district 2019 Urban Renewal General Economic Development (not specified) City of Onawa Property Tax (not specified) (not specified) $57,104 $25,998 $31,106 (none) 2821 Iowa IA Western Dubuque County Community School District School district 2019 Urban Renewal and Economic Development Projects; Other Tax Abatement Program General Economic Development (not specified) City of Cascade; City of Dyersville; City of Farley; City of Peosta; Dubuque County Property Tax (not specified) (not specified) $702,025 $377,971 $324,054 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. 2822 Iowa IA Westwood Community School District School district 2019 Urban Revitalization General Economic Development (not specified) City of Salix Property Tax (not specified) (not specified) $3,679 $0 $3,679 (none) 2823 Iowa IA Whiting Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2824 Iowa IA Williamsburg Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Williamsburg; Iowa County Property Tax (not specified) (not specified) $187,936 $85,222 $102,714 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. 2825 Iowa IA Wilton Community School District School district 2019 Economic Development Projects General Economic Development (not specified) City of Wilton Property Tax (not specified) (not specified) $49,761 $25,349 $24,412 (none) 2826 Iowa IA Winfield-Mt. Union Community School District School district 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) During the current year ended June 30, 2019 property tax revenues were not reduced by tax abatement programs of other entities. 2827 Iowa IA Winterset Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Winterset; City of Patterson Property Tax (not specified) (not specified) $717,225 $84,286 $632,939 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. 2828 Iowa IA Woodbine Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Woodbine Property Tax (not specified) (not specified) $28,295 $14,902 $13,393 (none) 2829 Iowa IA Woodbury Central Community School District School district 2019 Urban Renewal and Economic Development Projects General Economic Development (not specified) City of Moville Property Tax (not specified) (not specified) $20,239 $10,679 $9,560 (none) 2830 Iowa IA Woodward-Granger Community School District School district 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) Deemed immaterial 2831 Kansas KS Blue Valley Unified School District 229 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Overland Park, Kansas Property Tax Reduction in assessed value (not specified) $1,209,720 $0 $1,209,720 CAFR Provides breakdown by named recipients https://www.bluevalleyk12.org/Page/34299 3085 Kansas KS City of Olathe Municipality 2019 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) $7,820,502 $0 $7,820,502 CAFR notes specific agreements https://www.olatheks.org/government/finance-services/financial-reports 3086 Kansas KS City of Olathe Municipality 2019 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) $1,101,950 $0 $1,101,950 CAFR notes specific agreements https://www.olatheks.org/government/finance-services/financial-reports 3087 Kansas KS City of Overland Park Municipality 2019 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 $635,278 $0 $635,278 CAFR includes names of companies, project descirptions, commitments, and amount of taxes abated. https://www.opkansas.org/city-government/departments/finance-administration/ 3088 Kansas KS City of Overland Park Municipality 2019 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) $615,617 $0 $615,617 (none) https://www.opkansas.org/city-government/departments/finance-administration/ 3089 Kansas KS City of Overland Park Municipality 2019 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) $512,617 $0 $512,617 (none) https://www.opkansas.org/city-government/departments/finance-administration/ 3090 Kansas KS City of Topeka Municipality 2019 Neighborhood Revitalization Program General Economic Development K.S.A. 12-117 Shawnee, County, KS Property Tax Tax Abatement (not specified) $2,567,471 $0 $2,567,471 (none) https://www.topeka.org/finance/financial-reports/annual-reports/ 3091 Kansas KS City of Topeka Municipality 2019 Neighborhood Revitalization Program Housing Section 13 of Article 11 of the Kansas Constitution City of Topeka Property Tax Tax rebate (not specified) $849,943 $0 $849,943 (none) https://www.topeka.org/finance/financial-reports/annual-reports/ 3092 Kansas KS City of Wichita Municipality 2019 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‚Äôs 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. $5,100,000 $0 $5,100,000 (none) https://www.wichita.gov/Finance/Pages/FinancialDocs.aspx 3093 Kansas KS City of Wichita Municipality 2019 Community Improvements Districts (CID) Program Community development Community Improvement District Act City of Wichita Sales Tax Tax diversion (not specified) $1,334,205 $0 $1,334,205 (none) https://www.wichita.gov/Finance/Pages/FinancialDocs.aspx 3094 Kansas KS City of Wichita Municipality 2019 Economic Development Exemptions (EDX) Program Manufacturing development Kansas Constitution Article 11, Section 13 City of Wichita Property Tax Tax Exemption Pursuant to the City‚Äôs 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. $235,000 $0 $235,000 (none) https://www.wichita.gov/Finance/Pages/FinancialDocs.aspx 3095 Kansas KS Derby Unified School District 260 School District 2019 Economic Development Exemptions; Industrial Revenue Bonds General Economic Development Kansas Constitution Article 11, Section 13; Kansas Statutes Annotated 79-213 et. seq City of Derby; Sedgwick County Property Tax Tax Exemption (not specified) $1,144,665 $0 $1,144,665 (none) 3096 Kansas KS Johnson County County 2019 industrial and office development General Economic Development (not specified) Multiple cities Property Tax Tax abatement (not specified) $5,005,700 $0 $5,005,700 CAFR includes city-specific details about taxes abated by other jurisdictions https://www.jocogov.org/department/financial-management-and-administration/accounting-and-reports 3097 Kansas KS Johnson County County 2019 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) $55,675 $0 $55,675 (none) https://www.jocogov.org/department/financial-management-and-administration/accounting-and-reports 3098 Kansas KS Kansas State 2019 Industrial Revenue Bond: McPherson County General Economic Development (not specified) McPherson County, Kansas Property Tax (not specified) (not specified) $53,400,000 $0 $53,400,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3099 Kansas KS Kansas State 2019 STAR Bonds General Economic Development K.S.A. 12-17,160 through 12-17,179 State of Kansas Sales Tax Bond Interest (not specified) $33,200,000 $0 $33,200,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3100 Kansas KS Kansas State 2019 Economic development agreements: McPherson County General Economic Development (not specified) McPherson County, Kansas Property Tax (not specified) (not specified) $22,900,000 $0 $22,900,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3101 Kansas KS Kansas State 2019 Industrial Revenue Bond: Montgomery County General Economic Development (not specified) Montgomery County, Kansas Property Tax (not specified) (not specified) $11,700,000 $0 $11,700,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3102 Kansas KS Kansas State 2019 Economic development agreements: Brown County General Economic Development (not specified) Brown County, Kansas Property Tax (not specified) (not specified) $5,200,000 $0 $5,200,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3103 Kansas KS Kansas State 2019 Industrial Revenue Bond: Johnson County General Economic Development (not specified) Johnson County, Kansas Property Tax (not specified) (not specified) $4,400,000 $0 $4,400,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3104 Kansas KS Kansas State 2019 Economic development agreements: Montgomery County General Economic Development (not specified) Montgomery County, Kansas Property Tax (not specified) (not specified) $4,000,000 $0 $4,000,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3105 Kansas KS Kansas State 2019 Economic development agreements: Brown County General Economic Development (not specified) Brown County, Kansas Property Tax (not specified) (not specified) $2,600,000 $0 $2,600,000 (none) https://admin.ks.gov/offices/accounts-reports/state-agencies/finance/annual-comprehensive-financial-report/annual-comprehensive-financial-report---acfr/categories/5cdd672f16a4499194349dadf359b1b3 3106 Kansas KS Kansas City Municipality 2019 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) $3,338,339 $0 $3,338,339 CAFR is published jointly by Kansas City and Wyandotte County https://www.wycokck.org/Departments/Finance/Accounting 3107 Kansas KS Olathe Unified School District 233 School District 2019 Property Tax Abatement Programs General Economic Development (not specified) City of Olathe; City of Lenexa Property Tax Tax Abatement (not specified) $1,752,230 $0 $1,752,230 (none) https://www.olatheschools.org/Page/8989 3108 Kansas KS Sedgwick County County 2019 Exempt Industrial Revenue Bonds (IRB) General Economic Development Kansas Statutes Annotated 79-213 Sedwig County Property Tax Tax Exemption (not specified) $4,316,391 $0 $4,316,391 (none) https://www.sedgwickcounty.org/finance/financial-reports/annual-comprehensive-financial-reports/ 3109 Kansas KS Sedgwick County County 2019 Economic Development Exemptions (EDX) General Economic Development Article 11, Section 13 Sedwig County Property Tax Tax Exemption (not specified) $281,748 $0 $281,748 (none) https://www.sedgwickcounty.org/finance/financial-reports/annual-comprehensive-financial-reports/ 3110 Kansas KS Shawnee County County 2019 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) $3,211,899 $0 $3,211,899 (none) https://www.snco.us/clerk/budgets.asp 3111 Kansas KS Shawnee County County 2019 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 $1,043,574 $0 $1,043,574 Program established by City of Topeka, county is reporting passive loss https://www.snco.us/clerk/budgets.asp 3112 Kansas KS Shawnee Mission Unified School District 512 School District 2019 Tax Increment Financing (TIF); Industrial Revenue Bonds General Economic Development (not specified) City of Lexena Property Tax Tax Exemption; Tax Diversion (not specified) $2,958,157 $0 $2,958,157 (none) https://www.smsd.org/about/budget-finance 3113 Kansas KS Shawnee Mission Unified School District 512 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Merriam Property Tax Tax Diversion (not specified) $1,262,296 $0 $1,262,296 (none) https://www.smsd.org/about/budget-finance 3114 Kansas KS Shawnee Mission Unified School District 512 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Overland Park Property Tax Tax Diversion (not specified) $457,710 $0 $457,710 (none) https://www.smsd.org/about/budget-finance 3115 Kansas KS Shawnee Mission Unified School District 512 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Roeland Park Property Tax Tax Diversion (not specified) $380,888 $0 $380,888 (none) https://www.smsd.org/about/budget-finance 3116 Kansas KS Shawnee Mission Unified School District 512 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Prairie Village Property Tax Tax Diversion (not specified) $214,820 $0 $214,820 (none) https://www.smsd.org/about/budget-finance 3117 Kansas KS Shawnee Mission Unified School District 512 School District 2019 Tax Increment Financing (TIF); Industrial Revenue Bonds General Economic Development (not specified) City of Shawnee Property Tax Tax Diversion; Tax Exemption (not specified) $185,917 $0 $185,917 (none) https://www.smsd.org/about/budget-finance 3118 Kansas KS Shawnee Mission Unified School District 512 School District 2019 Tax Increment Financing (TIF); Industrial Revenue Bonds General Economic Development (not specified) City of Westwood Property Tax Tax Diversion; Tax Exemption (not specified) $164,422 $0 $164,422 (none) https://www.smsd.org/about/budget-finance 3119 Kansas KS Shawnee Mission Unified School District 512 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Mission Property Tax Tax Diversion (not specified) $25,519 $0 $25,519 (none) https://www.smsd.org/about/budget-finance 3120 Kansas KS Topeka Public Schools Unified School District 501 School District 2019 Industrial Revenue Bonds General Economic Development (not specified) City of Topeka; Shawnee County Property Tax Tax Exemption (not specified) $667,638 $0 $667,638 (none) https://www.smsd.org/about/budget-finance 3121 Kansas KS Topeka Public Schools Unified School District 501 School District 2019 NRA Property Tax Rebate General Economic Development (not specified) City of Topeka; Shawnee County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $217,874 $0 $217,874 (none) https://www.smsd.org/about/budget-finance 3122 Kansas KS Wichita Unified School District 259 School District 2019 Various Tax Abatement Agreements General Economic Development (not specified) Sedgwick County Property Tax Tax Abatement (not specified) $2,007,640 $0 $2,007,640 (none) https://www.usd259.org/Page/2475 3123 Kansas KS Wichita Unified School District 259 School District 2019 Various Tax Abatement Agreements General Economic Development (not specified) City of Wichita Property Tax Tax Abatement (not specified) $1,922,960 $0 $1,922,960 (none) https://www.usd259.org/Page/2475 3124 Kansas KS Wichita Unified School District 259 School District 2019 Various Tax Abatement Agreements General Economic Development (not specified) Park City Property Tax Tax Abatement (not specified) $399,865 $0 $399,865 (none) https://www.usd259.org/Page/2475 3125 Kansas KS Wichita Unified School District 259 School District 2019 Various Tax Abatement Agreements General Economic Development (not specified) City of Kechi Property Tax Tax Abatement (not specified) $95,542 $0 $95,542 (none) https://www.usd259.org/Page/2475 3126 Kansas KS Wichita Unified School District 259 School District 2019 Various Tax Abatement Agreements General Economic Development (not specified) City of Bel Aire Property Tax Tax Abatement (not specified) $15,152 $0 $15,152 (none) https://www.usd259.org/Page/2475 3127 Kansas KS Wyandotte County County 2019 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) $4,283,561 $0 $4,283,561 CAFR is published jointly by Kansas City and Wyandotte County https://www.wycokck.org/Departments/Finance/Accounting 3128 Kentucky KY Boone County County 2019 Kentucky Business Investment General Economic Development Kentucky Revised Statutes 154.32 Boone County Payroll Tax Abatement yes $53,340 $0 $53,340 (none) https://www.boonecountyky.org/departments/finance/audit_reports.php 3329 Kentucky KY Bullitt County School District School District 2019 Payment In Lieu of Tax (PILOT) General Economic Development (not specified) Bullitt County School District, Kentucky Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $869,744 $300,000 $569,744 (none) https://www.bgky.org/finance/archive 3330 Kentucky KY City of Bowling Green Municipality 2019 Historic Moratorium Property Tax Program Construction/rehabilitation (not specified) Bowling Green Property Tax Tax Abatement (not specified) $13,377 $0 $13,377 (none) https://www.bgky.org/finance/archive 3331 Kentucky KY City of Bowling Green Municipality 2019 Job Development Incentive Program (JDIP) General Economic Development (not specified) Bowling Green, Kentucky (not specified) (not specified) (not specified) $2,369,345 $0 $2,369,345 (none) https://www.bgky.org/finance/archive 3332 Kentucky KY City of Bowling Green Municipality 2019 Payment in lieu of Taxes (PILOT) General Economic Development (not specified) Bowling Green Property Tax Industrial Revenue bonds (not specified) $178,243 $0 $178,243 (none) https://www.bgky.org/finance/archive 3333 Kentucky KY City of Bowling Green Municipality 2019 Property Tax Annexation Program General Economic Development (not specified) Bowling Green, Kentucky (not specified) (not specified) (not specified) $215 $0 $215 (none) https://www.bgky.org/finance/archive 3334 Kentucky KY City of Bowling Green Municipality 2019 Tax Increment Financing (TIF) Occupational Tax Program General Economic Development (not specified) Bowling Green Occupational Taxes Tax Abatement (no provisions for recapture) $180,956 $0 $180,956 (none) https://www.bgky.org/finance/archive 3335 Kentucky KY City of Covington Municipality 2019 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) $338,108 $0 $338,108 (none) https://www.covingtonky.gov/government/departments/finance/annual-reports 3336 Kentucky KY City of Covington Municipality 2019 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) $193,846 $0 $193,846 (none) https://www.covingtonky.gov/government/departments/finance/annual-reports 3337 Kentucky KY City of Georgetown Municipality 2019 Kentucky Business Investment Program (KBI) Job Creation (not specified) City of Georgetown Occupational Liscense Fees (not specified) some, see ACFR $23,422 $0 $23,422 International Crankshaft, Inc 3338 Kentucky KY City of Georgetown Municipality 2019 Kentucky Job Retention Program (KJRA) General Economic Development (not specified) City of Georgetown Occupational Liscense Fees (not specified) some, see ACFR $2,499,960 $0 $2,499,960 Toyota Motor Manufactuing 3339 Kentucky KY Kenton County County 2019 Various Property Tax Abatements General Economic Development Section 103.285 of the Kentucky Revised Statutes. Kenton County Property Tax Tax Abatement (not specified) $124,215 $0 $124,215 Breakdown by individual agreement https://www.auditor.ky.gov/Auditreports/Kenton/2019kentonfc-audit.pdf 3340 Kentucky KY Kentucky State 2019 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. 3341 Kentucky KY Kentucky State 2019 Kentucky Business Investment (KBI) Business attraction/retention/expansion KRS 154.32-100 State of Kentucky Income Tax Tax Credit (not specified) $30,016,000 $0 $30,016,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3342 Kentucky KY Kentucky State 2019 Kentucky Film Industry Tax Credit Film, TV, and/or media KRS 148.853, KRS 139.536 State of Kentucky Income Tax Tax Credit (not specified) $12,571,000 $0 $12,571,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3343 Kentucky KY Kentucky State 2019 Kentucky Rural Economic Development (KREDA) Manufacturing development KRS 154.22-050 State of Kentucky Income Tax Tax Credit (not specified) $25,432,000 $0 $25,432,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3344 Kentucky KY Kentucky State 2019 Kentucky Tourism Development Act Tourism development KRS 148.853, KRS 139.536 State of Kentucky Sales and Use Tax Tax Credit (not specified) $6,281,000 $0 $6,281,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3345 Kentucky KY Kentucky State 2019 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) $32,416,000 $0 $32,416,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3346 Kentucky KY Kentucky State 2019 Various Other Incentives (below reporting threshold) General Economic Development (not specified) State of Kentucky (not specified) Tax Credit (not specified) $10,000,000 $0 $10,000,000 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, and Kentucky 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 3347 Kentucky KY Kentucky State 2019 Various Other Incentives (confidential) General Economic Development (not specified) State of Kentucky Sales and Use Tax; Income Tax Tax Credit (not specified) $69,083,000 $0 $69,083,000 (none) https://finance.ky.gov/office-of-the-controller/office-of-statewide-accounting-services/financial-reporting-branch/Pages/annual-comprehensive-financial-reports.aspx 3348 Kentucky KY Lexington-Fayette City/County 2019 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) $242,409 $0 $242,409 CAFR notes amounts are for FY 2018 https://www.lexingtonky.gov/departments/accounting 3349 Kentucky KY Lexington-Fayette City/County 2019 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) $216,849 $0 $216,849 CAFR notes amounts are for FY 2018 https://www.lexingtonky.gov/departments/accounting 3350 Kentucky KY Lexington-Fayette City/County 2019 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 3351 Kentucky KY Lexington-Fayette City/County 2019 Kentucky Business Investment Program General Economic Development KRS 154.32 Lexington-Fayette, Kentucky Payroll Tax Tax Increment Financing (TIF) (not specified) $889,292 $0 $889,292 CAFR notes amounts are for FY 2018 https://www.lexingtonky.gov/departments/accounting 3352 Kentucky KY Louisville/Jefferson City/County 2019 Churchill Downs Incorporated Project (Industrial Revenue Bonds) Construction/rehabilitation Louisville Metro Ordinance 85, Series 2002 Louisville, Kentucky Property Tax; Personal Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $53,935 $0 $53,935 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3353 Kentucky KY Louisville/Jefferson City/County 2019 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) $6,591,340 $0 $6,591,340 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3354 Kentucky KY Louisville/Jefferson City/County 2019 Manufacturing Tax Moratorium Manufacturing development Louisville Metro Ordinance 38.20, et seq Louisville, Kentucky Property Tax Tax Abatement (not specified) $117,278 $0 $117,278 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3355 Kentucky KY Louisville/Jefferson City/County 2019 Property Assessment/Reassessment Moratorium Construction/rehabilitation Louisville Metro Ordinance 154 Louisville, Kentucky Property Tax Tax waiver (not specified) $519,422 $0 $519,422 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3356 Kentucky KY Louisville/Jefferson City/County 2019 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) $5,414,309 $0 $5,414,309 (none) https://louisvilleky.gov/government/management-budget/annual-comprehensive-financial-report-louisville-financials 3357 Kentucky KY Shelby County School District School District 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Shelby County, Kentucky Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $296,844 $296,844 $0 (none) 3358 Kentucky KY Warren County County 2019 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) $172,823 $0 $172,823 (none) 3359 Louisiana LA Allen Parish School Board School District 2019 (not specified) Business attraction/retention/expansion (not specified) State of Louisiana Property Tax Taxes Tax Abatement (not specified) $145,393 $0 $145,393 (none) 3632 Louisiana LA Ascension Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Constitution Article 7, Section 21 State of Louisiana Property Tax Taxes Tax Exemption (not specified) $65,406,419 $0 $65,406,419 (none) 3633 Louisiana LA Assumption Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Taxes Tax Exemption (not specified) $160,000 $0 $160,000 (none) 3634 Louisiana LA Baker School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Taxes Tax Exemption (not specified) $49,000 $0 $49,000 This is an approximate amount. 3635 Louisiana LA Bienville Parish School Board School District 2019 (not specified) General Economic Development (not specified) State of Louisiana Property Tax Taxes Tax Exemption (not specified) $549,258 $0 $549,258 (none) 3636 Louisiana LA Bogalusa School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Constitution Article 7, Section 21 State of Louisiana Property Tax Tax Exemption The local government may recapture abated taxes if a company fails to expand facilities or otherwise fail to fulfill its commitments under the agreement. $1,969,176 $0 $1,969,176 (none) 3637 Louisiana LA Bossier Parish School Board School District 2019 (not specified) Manufacturing development (not specified) State of Louisiana Property Tax Taxes Tax Exemption (not specified) $909,922 $0 $909,922 (none) 3638 Louisiana LA Calcasieu Parish County 2019 Enterprise Zone (EZ) Program General Economic Development (not specified) Calcasieu Parish Property Tax Rebate (no provisions for recapture) $2,508,800 $0 $2,508,800 (none) https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports 3639 Louisiana LA Calcasieu Parish County 2019 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) $11,907,966 $0 $11,907,966 (none) https://www.calcasieuparish.gov/services/finance/annual-comprehensive-financial-reports 3640 Louisiana LA Calcasieu Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) General Economic Development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Tax Exemption (not specified) $10,890,000 $0 $10,890,000 (none) https://www.cpsb.org/domain/20 3641 Louisiana LA City of Baton Rouge/East Baton Rouge Parish City/County 2019 Restoration Tax Abatement Program (RTA) General Economic Development (not specified) Baton Rouge/East Baton Rouge Parish Property Tax (not specified) (not specified) $396,582 $0 $396,582 (none) https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports 3642 Louisiana LA City of Baton Rouge/East Baton Rouge Parish City/County 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Baton Rouge/East Baton Rouge Parish Property Tax (not specified) (not specified) $955,650 $0 $955,650 (none) https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports 3643 Louisiana LA City of Baton Rouge/East Baton Rouge Parish City/County 2019 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax (not specified) (not specified) $10,015,851 $0 $10,015,851 (none) https://www.brla.gov/223/Annual-Comprehensive-Financial-Reports 3644 Louisiana LA City of Lafayette/Lafayette Parish City/County 2019 Historic Preservation Tax Abatement Program General Economic Development (not specified) Lafayette, Louisiana Property Tax Reduction in increases in assessed value (not specified) $12,311 $0 $12,311 (none) https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports 3645 Louisiana LA City of Lafayette/Lafayette Parish City/County 2019 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) Lafayette, Louisiana (not specified) Reduction in increases in assessed value (not specified) $538,893 $0 $538,893 (none) https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports 3646 Louisiana LA City of Lafayette/Lafayette Parish City/County 2019 Payments-in-Lieu-of-Taxes (PILOT) Program General Economic Development (not specified) Lafayette, Louisiana (not specified) Reduction in increases in assessed value (not specified) $1,129,953 $0 $1,129,953 (none) https://www.lafayettela.gov/finance-management/annual-comprehensive-financial-reports 3647 Louisiana LA City of New Orleans Municipality 2019 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 $14,173,000 $0 $14,173,000 Provided break down by taxing body https://nola.gov/accounting/#report 3648 Louisiana LA City of Shreveport Municipality 2019 Tax Rebate Incentive Pay (TRIP) Charity/nonprofit/government assistance (not specified) Shreveport Property Tax (not specified) (no provisions for recapture) $30,266 $0 $30,266 (none) https://www.shreveportla.gov/Archive.aspx?AMID=42 3649 Louisiana LA City of Shreveport Municipality 2019 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) Shreveport Property Tax (not specified) (no provisions for recapture) $1,631,124 $0 $1,631,124 (none) https://www.shreveportla.gov/Archive.aspx?AMID=42 3650 Louisiana LA City of Shreveport Municipality 2019 Restoration Tax Abatement Program (RTA) Real estate development (commercial) (not specified) Shreveport Property Tax (not specified) Yes $305,527 $0 $305,527 (none) https://www.shreveportla.gov/Archive.aspx?AMID=42 3651 Louisiana LA Desoto Parish School Board School District 2019 (not specified) Manufacturing development (not specified) State of Louisiana Property Tax Tax Exemption (not specified) $4,951,675 $0 $4,951,675 (none) 3652 Louisiana LA East Baton Rouge Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Tax Exemption (not specified) $14,877,000 $0 $14,877,000 (none) https://staff.ebrschools.org/divisions/operations/budget-management/ 3653 Louisiana LA East Carroll Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development (not specified) State of Louisiana Property Tax Taxes Tax Exemption (not specified) $63,623 $0 $63,623 (none) 3654 Louisiana LA East Feliciana Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Taxes Tax Exemption (not specified) $290,662 $0 $290,662 (none) 3655 Louisiana LA Evangeline Parish School Board School District 2019 (not specified) (not specified) (not specified) (not specified) Property Tax Taxes Tax Exemption (not specified) $595,201 $0 $595,201 Report fails to state whether the board is on local or state-level; Agreement with Pine Prairie Energy Center, LLC 3656 Louisiana LA Evangeline Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Lousiana Constitution of 1974 Article VII, Part II, Section 21(F) State of Louisiana Property Tax Taxes Tax Exemption (not specified) $315,560 $0 $315,560 (none) 3657 Louisiana LA Iberia Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Constitution Article 7, Section 21(F) State of Louisiana Property Tax Taxes Tax Exemption The local government may recapture abated taxes if a company fails to expand facilities or otherwise fail to fulfill its commitments under the agreement. $536,055 $0 $536,055 (none) 3658 Louisiana LA Iberville Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Article 7, Section 21(F) of the Louisiana Constitution and Executive Order Number JBE 2016-73 State of Louisiana Property Tax Tax Exemption The local government may recapture abated taxes if a company fails to expand facilities or otherwise fail to fulfill its commitments under the agreement. $27,108,465 $0 $27,108,465 (none) 3659 Louisiana LA Jackson Parish School Board School District 2019 (not specified) General Economic Development (not specified) State of Louisiana Property Tax Taxes (not specified) (not specified) $532,425 $0 $532,425 (none) 3660 Louisiana LA Jefferson Parish County 2019 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) $6,277,852 $0 $6,277,852 (none) https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports 3661 Louisiana LA Jefferson Parish County 2019 Restoration Tax Abatement Program (RTA) General Economic Development LRS 47:4311-4319 State of Louisiana Property Tax Tax Exemption (not specified) $452,805 $0 $452,805 (none) https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports 3662 Louisiana LA Jefferson Parish County 2019 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) $854,538 $0 $854,538 (none) https://www.jeffparish.net/departments/accounting/Annual-Comprehensive-Financial-Reports 3663 Louisiana LA Jefferson Parish School Board School District 2019 Restoration Tax Abatement Program (RTA) Business attraction/retention/expansion LRS 4 7:4311- 4319 State of Louisiana Property Tax (not specified) (not specified) $157,261 $0 $157,261 Gross revenue loss was recorded on December 31, 2018. https://www.jpschools.org/Page/276 3664 Louisiana LA Jefferson Parish School Board School District 2019 Payment In Lieu of Tax (PILOT) General Economic Development LRS 34:2021 et seq; LRS 39:991 to 1001 Jefferon Parish Property Tax Payment In Lieu of Taxes (PILOT) Failure to comply with these thresholds can affect the amount of tax abatement on a go forward basis. $252,181 $0 $252,181 Gross revenue loss and reimbursement amounts were recorded on December 31, 2018. https://www.jpschools.org/Page/276 3665 Louisiana LA Jefferson Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F) State of Louisiana Property Tax Tax Exemption (not specified) $1,973,388 $0 $1,973,388 Gross revenue loss was recorded in December 2018. https://www.jpschools.org/Page/276 3666 Louisiana LA Lafayette Parish School Board School District 2019 (not specified) General Economic Development (not specified) State of Louisiana Property Tax Taxes (not specified) (not specified) $1,825,695 $0 $1,825,695 (none) 3667 Louisiana LA Lafourche Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Constitution Article 7, Section 21(F) State of Louisiana Property Tax Taxes Tax Exemption The local government may recapture abated taxes if a company fails to expand facilities or otherwise fails to fulfill its commitments under the agreement. $2,672,700 $0 $2,672,700 (none) 3668 Louisiana LA Lincoln Parish School Board School District 2019 (not specified) Manufacturing development (not specified) State of Louisiana Property Tax Tax Exemption (not specified) $2,447,622 $0 $2,447,622 (none) 3669 Louisiana LA Livingston Parish School Board School District 2019 Tax Increment Financing (TIF) General Economic Development LA.R.S. Chapter 27 of Title 33 - Sales Tax Increment Financing Livingston Parish School Board Sales Taxes Tax Diversion (not specified) $1,709,269 $0 $1,709,269 Agreement with Denham Springs Economic Development District. 3670 Louisiana LA Livingston Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Taxes Tax Exemption (not specified) $307,996 $0 $307,996 (none) 3671 Louisiana LA Louisiana State 2019 Musical and Theatrical Production Income Tax Credit Business attraction/retention/expansion LRS 47:6034 State of Louisiana State Individual Income and State Corporate Income Tax Tax Credit Credits previously granted to a taxpayer but later disallowed by the LED may be recovered through any collection remedy authorized by LRS 47:1561. $2,300,386 $0 $2,300,386 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3672 Louisiana LA Louisiana State 2019 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 and State Corporate Franchise Tax Tax Credit There are no recapture provisions. Once expenses are verified, certification letters are issued by an independent CPA. $6,242,541 $0 $6,242,541 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3673 Louisiana LA Louisiana State 2019 Tax Equalization Business attraction/retention/expansion 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. $13,110,539 $0 $13,110,539 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3674 Louisiana LA Louisiana State 2019 Procurement Processing Company Rebate Business attraction/retention/expansion LRS 47:6351 State of Louisiana Sales and Use Tax 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. $20,213,217 $0 $20,213,217 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3675 Louisiana LA Louisiana State 2019 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. $141,741,787 $0 $141,741,787 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3676 Louisiana LA Louisiana State 2019 Sound Recording Investor Tax Credit Capital investment 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. $15,372 $0 $15,372 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3677 Louisiana LA Louisiana State 2019 Digital Interactive Media and Software Tax Credit Capital investment LRS 47:6022 State of Louisiana State Individual and State Corporate Income Tax and 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 LRS 47:1561. $29,132,130 $0 $29,132,130 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3678 Louisiana LA Louisiana State 2019 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/ 3679 Louisiana LA Louisiana State 2019 Cooperative Endeavor Agreements for Tax Increment Financing (TIF) Districts General Economic Development LRS 33:9020 through 9039 State of Louisiana Sales Tax Tax diversion (no provisions for recapture) $11,727,730 $0 $11,727,730 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3680 Louisiana LA Louisiana State 2019 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. $24,041,559 $0 $24,041,559 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3681 Louisiana LA Louisiana State 2019 Rehabilitation of Historic Structures Historic Preservation LRS 47:6019 State of Louisiana Income Tax; Franchise Tax; Individual Income Tax; Fiduciary Income Tax Tax Credit (no provisions for recapture) $77,349,267 $0 $77,349,267 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3682 Louisiana LA Louisiana State 2019 Exemption for Manufacturing Establishments (Industry Assistance) Program Industrial development LRS 47:4301-4306 State of Louisiana State Corporation Franchise Tax, State Income Taxes, and State Sales and Use Tax Tax Exemption A contract may be canceled upon review of an audit that uncovered a violation of the contract or the need for the exemption or the grounds for the exemption are no longer applicable. The state shall give notice in writing and any remaining portion of the exemption granted may be canceled. $1,500,000 $0 $1,500,000 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3683 Louisiana LA Louisiana State 2019 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) $19,684 $0 $19,684 (none) https://www.doa.la.gov/doa/osrap/annual-financial-report/ 3684 Louisiana LA Ouachita Parish School Board School District 2019 Louisiana Industrial Property Tax Tax Exemption Program; Restorative Tax Abatement Program Manufacturing development (not specified) State of Louisiana (not specified)/Property Tax Taxes Tax Exemption (not specified) $2,516,592 $0 $2,516,592 Gross revenue loss the sum of estimated tax dollar lost to ITEP and RTA. 3685 Louisiana LA Pointe Coupee Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Taxes Tax Exemption (not specified) $625,000 $0 $625,000 (none) 3686 Louisiana LA Rapides Parish School Board School District 2019 (not specified) (not specified) (not specified) (not specified) Property Tax Taxes (not specified) (not specified) $8,793,476 $0 $8,793,476 Report does not specify the abating jurisdiction just says "other governments"; report does not specify gross revenue loss for school district, only the amount for all "unprecidented properties" 3687 Louisiana LA Red River Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Taxes Tax Exemption (not specified) $805,000 $0 $805,000 (none) 3688 Louisiana LA Richland Parish School Board School District 2019 (not specified) Manufacturing development (not specified) State of Louisiana Property Tax Tax Exemption (not specified) $982,760 $0 $982,760 (none) 3689 Louisiana LA St. Bernard Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development (not specified) State of Louisiana Property Tax Taxes Tax Exemption (not specified) $3,602,038 $0 $3,602,038 (none) 3690 Louisiana LA St. Charles Parish School Board School District 2019 Payment In Lieu of Tax (PILOT) General Economic Development (not specified) St. Charles Parish Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $67,323 $0 $67,323 (none) 3691 Louisiana LA St. Charles Parish School Board School District 2019 Industrial Revenue Bonds (IRB) General Economic Development (not specified) St. Charles Parish Property Tax Taxes (not specified) (not specified) $118,999 $0 $118,999 (none) 3692 Louisiana LA St. Charles Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development (not specified) State of Louisiana Property Tax Taxes Tax Exemption (not specified) $56,103,797 $0 $56,103,797 (none) 3693 Louisiana LA St. James Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Constitution Article 7, section 21(F); Article VII, Section 14(C); RS 33:7633 State of Louisiana/St. James Parish Property Tax Taxes Tax Exemption (not specified) $14,105,072 $0 $14,105,072 Gross revenue loss the sum of estimated tax dollar lost to ITEP and CEA. 3694 Louisiana LA St. John the Baptist Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Constitution of 1974, Article VII, Part 2, Section 21(F), as amended by the Governor's Executive Order No. JBE 2016-26 State of Louisiana Property Tax Taxes Tax Exemption (not specified) $11,750,711 $0 $11,750,711 (none) 3695 Louisiana LA St. Landry Parish School Board School District 2019 (not specified) Business attraction/retention/expansion (not specified) State of Louisiana Property Tax Taxes (not specified) (not specified) $253,702 $0 $253,702 (none) 3696 Louisiana LA St. Tammany Parish County 2019 Industrial Tax Exemption Program (ITEP) General Economic Development (not specified) State of Louisiana Property Tax Tax Abatement (not specified) $540,553 $0 $540,553 (none) http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs 3697 Louisiana LA St. Tammany Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development (not specified) State of Louisiana Property Tax Tax Exemption (not specified) $556,087 $0 $556,087 (none) http://www.stpgov.org/initiatives/opengov/40-departments/217-financial-docs 3698 Louisiana LA Tangipahoa Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development (not specified) State of Louisiana Property Tax Taxes Tax Exemption (not specified) $55,036 $0 $55,036 (none) 3699 Louisiana LA Terrebonne Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development (not specified) State of Louisiana Property Tax Taxes Tax Exemption (not specified) $373,306 $0 $373,306 (none) 3700 Louisiana LA Vermilion Parish School Board School District 2019 (not specified) Manufacturing development Louisiana Constitution Article 7, Section 21 State of Louisiana Property Tax Taxes Tax Exemption (not specified) $357,394 $0 $357,394 (none) 3701 Louisiana LA Vernon Parish School Board School District 2019 (not specified) Manufacturing development (not specified) State of Louisiana Property Tax Tax Exemption (not specified) $16,687 $0 $16,687 (none) 3702 Louisiana LA Webster Parish School Board School District 2019 (not specified) Manufacturing development (not specified) State of Louisiana Property Tax Tax Exemption (not specified) $925,263 $0 $925,263 (none) 3703 Louisiana LA West Baton Rouge Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Taxes Tax Exemption (not specified) $18,041,311 $0 $18,041,311 (none) 3704 Louisiana LA West Feliciana Parish School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Taxes Tax Exemption (not specified) $1,825,000 $0 $1,825,000 (none) 3705 Louisiana LA Winn Parish School Board School District 2019 (not specified) Business attraction/retention/expansion (not specified) State of Louisiana Property Tax Taxes (not specified) (not specified) $1,191,478 $0 $1,191,478 (none) 3706 Louisiana LA Zachary Community School Board School District 2019 Industrial Tax Exemption Program (ITEP) Manufacturing development Louisiana Administrative Code, Title 13, Chapter 5 State of Louisiana Property Tax Taxes Tax Exemption (not specified) $5,485,657 $0 $5,485,657 (none) 3707 Maine ME City of Auburn Municipality 2019 Credit Enhancement Agreements (TIF) General Economic Development (not specified) Auburn, Maine Property Tax Tax Increment Financing (TIF) (not specified) $1,237,100 $0 $1,237,100 (none) https://www.auburnmaine.gov/Pages/Government/Financial-Reports- 3836 Maine ME City of Lewiston Municipality 2019 Credit Enhancement Agreements (TIF) General Economic Development (not specified) Lewiston, Maine (not specified) (not specified) (not specified) $1,046,326 $0 $1,046,326 (none) 3837 Maine ME City of Portland Municipality 2019 Credit Enhancement Agreements (TIF) General Economic Development State of Maine Title 30-A M.R.S. ¬ß¬ß 5221-5235 Portland, Maine Property Tax Tax Rebate (not specified) $3,231,104 $0 $3,231,104 (none) https://www.portlandmaine.gov/195/Annual-Comprehensive-Financial-Reports-A 3838 Maine ME Maine State 2019 New Markets Capital Investment Tax Credit Capital investment 36 M.R.S. ¬ß5219-HH State of Maine Personal Income Tax; Corporate Income Tax; Insurance Premiums 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. $15,543,152 $0 $15,543,152 (none) https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report 3839 Maine ME Maine State 2019 Pine Tree Development Zone Tax Credit Job Creation/Retention 36 M.R.S. ¬ß5219-W State of Maine Personal Income Tax; Corporate Income Tax; Insurance Premiums Tax; Bank Franchise Tax; Sales Tax Tax Credit (no provisions for recapture) $3,349,953 $0 $3,349,953 (none) https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report 3840 Maine ME Maine State 2019 Employment Tax Increment Financing (TIF) Job Creation/Retention 36 M.R.S. ¬ß6754 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. $12,695,785 $0 $12,695,785 (none) https://www.maine.gov/osc/financial-reporting/annual-comprehensive-financial-report 3841 Maryland MD Allegany County County 2019 Historic Preservation Tax Credit General Economic Development Section 9-204 of the Tax Property Article of the Annotated Code of Maryland Allegany County/City of Cumberland Real Property Tax Tax Credit no provisions for recapturing $51,760 $0 $51,760 This is a City of Cumberland program that the County piggybacks on. 3929 Maryland MD Allegany County County 2019 Enterprise Zone Credits General Economic Development Section 9-103 of the Tax Property Article of the Annotated Code of Maryland State of Maryland Real Property Tax Tax Credit (not specified) $116,172 $57,861 $58,311 State reimburses the County 3930 Maryland MD Anne Arundel County County 2019 State of Maryland Programs General Economic Development Tax Property Article ¬ß 8-209 State of Maryland Real Property Tax Tax Abatement (not specified) $200,223 $0 $200,223 Amount unknown as the state does not provide market value; the number is based on preferential use value of qualified country clubs and golf courses https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html 3931 Maryland MD Anne Arundel County County 2019 Brownfield Site Tax Credit General Economic Development Tax Property Article ¬ß 9-229 Anne Arundel County Real Property Tax Tax Credit (not specified) $485,972 $0 $485,972 (none) https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html 3932 Maryland MD Anne Arundel County County 2019 Agricultural Land Use Tax Credit General Economic Development Agriculture Article ¬ß 2-509 of the State Code Anne Arundel County Real Property Tax Tax Credit (not specified) $571,309 $0 $571,309 (none) https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html 3933 Maryland MD Anne Arundel County County 2019 Payment in Lieu of Taxes General Economic Development Tax Property Article ¬ß 7-506.1 Anne Arundel County Real and Personal Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $615,839 $0 $615,839 (none) https://www.aacounty.org/departments/finance/forms-and-publications/ACFR/index.html 3934 Maryland MD Baltimore County County 2019 Conservation Land Tax Credit General Economic Development County Code Section 11-2-110 Baltimore County Real Property Tax Tax Credit (not specified) $20,000 $0 $20,000 (none) https://www.baltimorecountymd.gov/departments/budfin/accounting/ 3935 Maryland MD Baltimore County County 2019 Historical Property Tax Credit General Economic Development County Code Section 11-2201 Baltimore County Property Tax Tax deduction (N/A - performance-based) $498,000 $0 $498,000 (none) https://www.baltimorecountymd.gov/departments/budfin/accounting/ 3936 Maryland MD Baltimore County County 2019 Enterprise Zone Tax Credit General Economic Development Maryland State Law, Tax ‚Äì Property Article Section 9-103 Baltimore County Property Tax Tax Credit (not specified) $2,417,000 $0 $2,417,000 (none) https://www.baltimorecountymd.gov/departments/budfin/accounting/ 3937 Maryland MD Baltimore County County 2019 PILOT General Economic Development Maryland State Law, Tax ‚Äì Property Article Section 7502 Baltimore County Property Tax Tax deduction (not specified) $3,748,000 $0 $3,748,000 (none) https://www.baltimorecountymd.gov/departments/budfin/accounting/ 3938 Maryland MD Cecil County County 2019 Enterprise Zone Credits General Economic Development The Tax - Property Article, Section 9-103 of the Maryland Annotated Code State of Maryland Real Property Tax Tax Credit (not specified) $1,691,715 $845,858 $845,857 State reimburses the County half of the credits 3939 Maryland MD Charles County County 2019 Payment in Lieu of Taxes - GenOn Mid-Atlantic, LLC General Economic Development (not specified) Charles County Personal Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,117,942 $0 $3,117,942 (none) 3940 Maryland MD Charles County County 2019 Payment in Lieu of Taxes - CPV Maryland, LLC General Economic Development (not specified) Charles County Personal Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $5,612,139 $0 $5,612,139 (none) 3941 Maryland MD City of Baltimore Municipality 2019 Affordable Housing Affordable Housing Property Tax Article of the State Annotated Code Title 7 Property Tax Subtitle 5 Exemptions Baltimore, Maryland Real Estate Taxes Payment In Lieu of Taxes (PILOT) (not specified) $8,775,000 $0 $8,775,000 (none) https://finance.baltimorecity.gov/public-info/reports 3942 Maryland MD City of Baltimore Municipality 2019 Economic Development Payment In Lieu of Tax (PILOT) - Garages General Economic Development Property Tax Article of the State Annotated Code Title 7 Property Tax Subtitle 5 Exemptions Baltimore, Maryland Real Estate Taxes Payment In Lieu of Taxes (PILOT) (not specified) $308,000 $0 $308,000 (none) https://finance.baltimorecity.gov/public-info/reports 3943 Maryland MD City of Baltimore Municipality 2019 Economic Development Payment In Lieu of Tax (PILOT) - Market-Based Housing General Economic Development Property Tax Article of the State Annotated Code Title 7 Property Tax Subtitle 5 Exemptions Baltimore, Maryland Real Estate Taxes Payment In Lieu of Taxes (PILOT) (not specified) $5,724,000 $0 $5,724,000 (none) https://finance.baltimorecity.gov/public-info/reports 3944 Maryland MD City of Baltimore Municipality 2019 Economic Development Payment In Lieu of Tax (PILOT) - Business Development General Economic Development Property Tax Article of the State Annotated Code Title 7 Property Tax Subtitle 5 Exemptions Baltimore, Maryland Real Estate Taxes Payment In Lieu of Taxes (PILOT) (not specified) $11,000,000 $0 $11,000,000 (none) https://finance.baltimorecity.gov/public-info/reports 3945 Maryland MD City of Baltimore Municipality 2019 Port Authority PILOT Port operations (not specified) State of Maryland (not specified) (not specified) (not specified) $2,632,000 $0 $2,632,000 (none) https://finance.baltimorecity.gov/public-info/reports 3946 Maryland MD City of Frederick Municipality 2019 Tax Credit Agreements General Economic Development (not specified) Frederick, Maryland (not specified) (not specified) (not specified) $5,789 $0 $5,789 (none) 3947 Maryland MD City of Gaithersburg Municipality 2019 Property Tax Abatements General Economic Development (not specified) Gaithersburg, Maryland (not specified) (not specified) (not specified) $285,000 $0 $285,000 (none) 3948 Maryland MD City of Rockville Municipality 2019 Tax Credit Agreements General Economic Development (not specified) Rockville, Maryland (not specified) (not specified) (not specified) $101,816 $0 $101,816 (none) 3949 Maryland MD Frederick County County 2019 Rehabilitated Vacent Commercial Structures Tax Credit General Economic Development Md. Code Ann., Tax Property Article, ¬ß9-236; Frederick County Code ¬ß1-8-303 Frederick County Property Tax Tax Credit (N/A - performance-based) $116,099 $0 $116,099 (none) 3950 Maryland MD Harford County County 2019 Payment in Lieu of Taxes General Economic Development Tax Property Article, Section 7-211.3 of the Maryland Annotated Code Harford County Real and Personal Property Tax Tax Exemption (not specified) $652,451 $0 $652,451 Some agreements are not included because no assessments are available. 3951 Maryland MD Harford County County 2019 Enterprise Zone Credits General Economic Development Tax Property Article, Section 9-103 of the Maryland Annotated Code and the Harford County Code, Section 123-43.8 Harford County Real Property Tax Tax Credit (not specified) $1,171,962 $0 $1,171,962 (none) 3952 Maryland MD Harford County County 2019 Agricultural Preservation Credit General Economic Development Tax Property Article, section 9-314 of the Maryland Annotated Code and Harford County Code sections 123-43.3, 123-43.3.1 and 123-43.3.2 Harford County Real Property Tax Tax Credit (not specified) $1,455,802 $0 $1,455,802 (none) 3953 Maryland MD Howard County County 2019 Payment in Lieu of Taxes General Economic Development Section 7-514 of the Tax-Property Article of the Annotated Code of Maryland Howard County Real Property Tax Tax Exemption (not specified) $1,453,661 $0 $1,453,661 (none) https://www.howardcountymd.gov/finance/finance-audits 3954 Maryland MD Maryland State 2019 One Maryland Tax Credit Capital investment Annotated Code of Maryland: Economic Development Title 6, Subtitle 4, Section 6-401-6-406 State of Maryland Income Tax Tax Credit (no provisions for recapture) $16,300,000 $0 $16,300,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3955 Maryland MD Maryland State 2019 Sustainable Communities Tax Credit Construction/rehabilitation Annotated Code of Maryland; State Finance and Procurement Article; Section 5A-303 State of Maryland Business or 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. $10,300,000 $0 $10,300,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3956 Maryland MD Maryland State 2019 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 Income Tax Tax Credit (no provisions for recapture) $7,200,000 $0 $7,200,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3957 Maryland MD Maryland State 2019 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 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 $7,500,000 $0 $7,500,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3958 Maryland MD Maryland State 2019 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‚Äô Maryland income tax return. $12,500,000 $0 $12,500,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3959 Maryland MD Maryland State 2019 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) Counties and Municipalities in Maryland Business Income Taxes Tax Credit (no provisions for recapture) $5,700,000 $0 $5,700,000 (none) https://www.marylandtaxes.gov/reports/acfr.php 3960 Maryland MD Prince George's County County 2019 Enterprise Zone Tax Abatements General Economic Development MD Annotated Code ‚ÄìSection 9-103 Prince George's County Real and Personal Property Tax Tax Credit (not specified) $1,551,115 $0 $1,551,115 (none) https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports 3961 Maryland MD Prince George's County County 2019 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 Real Property Tax Tax Exemption (not specified) $1,953,748 $0 $1,953,748 (none) https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports 3962 Maryland MD Prince George's County County 2019 Admissions and Amusement Tax Abatement General Economic Development CR-87-2009 Prince George's County Admissions and Amusement Tax Tax Credit (not specified) $2,103,879 $0 $2,103,879 (none) https://www.princegeorgescountymd.gov/4334/Annual-Comprehensive-Financial-Reports 3963 Maryland MD Wicomico County County 2019 State of Maryland Programs General Economic Development (not specified) State of Maryland Property Tax (not specified) (not specified) $273,391 $0 $273,391 (none) 3964 Massachusetts MA City of Boston Municipality 2019 Chapter 121A Urban Redevelopment Redevelopment/revitalization Chapter 121A of the Massachusetts General Laws City of Boston Real and Personal Property Tax Tax suspension (not specified) $50,101,000 $44,348,000 $5,753,000 (none) 4081 Massachusetts MA City of Boston Municipality 2019 Chapter 121B Urban Redevelopment Redevelopment/revitalization Chapter 121B of the Massachusetts General Laws City of Boston Real and Personal Property Tax Tax Exemption (not specified) $18,652,000 $13,838,000 $4,814,000 (none) 4082 Massachusetts MA City of Boston Municipality 2019 TIF - Economic Opportunity Area General Economic Development (TIF) Massachusetts General Laws Chapter 40, Section 59 City of Boston Property Tax (not specified) (not specified) $14,592,000 $12,480,000 $2,112,000 (none) 4083 Massachusetts MA City of Springfield Municipality 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Springfield, Massachusetts Property Tax Tax Increment Financing (TIF) (not specified) $1,328,000 $0 $1,328,000 (none) 4084 Massachusetts MA City of Worcester Municipality 2019 Massachusetts Economic Development Incentive Program (EDIP) General Economic Development (not specified) Worcester, Massachusetts (not specified) (not specified) (not specified) $3,873,000 $0 $3,873,000 (none) 4085 Massachusetts MA Massachusetts State 2019 Economic Development Incentive Program (EDIP) Job Creation/Retention M.G.L. c. 23A, ¬ß 3D State of Massachusetts Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Excise Tax; Personal Income Tax Tax Credit Recapture is required only if the EACC revokes certification. The amount of credit subject to recapture shall be proportionate to the corporation‚Äôs job creation requirements applicable to the certified project. $40,198,000 $0 $40,198,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4086 Massachusetts MA Massachusetts State 2019 Life Sciences Tax Incentive Program Technology (biotech) (not specified) State of Massachusetts Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Excise Tax; Personal Income Tax Tax Credit Any company failing to achieve at least 80% of its job target by the end of any extension period and, in the case of the Life Sciences Job Incentive Refundable Credit, failing to create at least 50 net new jobs, will be de-certified. $20,000,000 $0 $20,000,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4087 Massachusetts MA Massachusetts State 2019 Film Tax Incentive - Film Tax Credit Film, TV, and/or media M.G.L. c. 62, ¬ß 6(l) and M.G.L. c. 63, ¬ß 38X State of Massachusetts Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax Tax Credit (no provisions for recapture) $25,876,000 $0 $25,876,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4088 Massachusetts MA Massachusetts State 2019 Film Tax Incentive - Sales Tax Exemption Film, TV, and/or media M.G.L. c. 62, ¬ß 6(l) and M.G.L. c. 63, ¬ß 38X State of Massachusetts Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax Tax Credit (no provisions for recapture) $323,000 $0 $323,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4089 Massachusetts MA Massachusetts State 2019 Film Tax Incentive - Film Tax Credit Film, TV, and/or media M.G.L. c. 62, ¬ß 6(l) and M.G.L. c. 63, ¬ß 38X State of Massachusetts Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax Tax Credit (no provisions for recapture) $75,115,000 $0 $75,115,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4090 Massachusetts MA Massachusetts State 2019 Film Tax Incentive - Sales Tax Exemption Film, TV, and/or media M.G.L. c. 62, ¬ß 6(l) and M.G.L. c. 63, ¬ß 38X State of Massachusetts Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax Tax Credit (no provisions for recapture) $322,000 $0 $322,000 (none) https://www.macomptroller.org/annual-comprehensive-financial-reports/ 4091 Michigan MI Adrian School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $14,332 $0 $14,332 (none) 4628 Michigan MI Akron-Fairgrove School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Akron Township, MI Property Tax Tax Exemption (not specified) $6,676 $0 $6,676 (none) 4629 Michigan MI Allegan School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Allegan Property Tax Tax Exemption (not specified) $315,365 $0 $315,365 (none) 4630 Michigan MI Allendale School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Allendale Charter Township Property Tax Tax Exemption (not specified) $295,300 $0 $295,300 (none) 4631 Michigan MI Alma School District School District 2019 Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT); Brownfield redevelopment agreements Construction/rehabilitation (not specified) City of Alma; Pine River Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $242,000 $0 $242,000 Gross/net revenue loss an approximate amount. 4632 Michigan MI Almont Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Almont Township Property Tax Tax Exemption (not specified) $5,451 $0 $5,451 (none) 4633 Michigan MI Almont Community School District School District 2019 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) $156,000 $123,000 $33,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4634 Michigan MI Alpena School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) City of Alpena Property Tax Tax Exemption; tax diversion (not specified) $55,344 $0 $55,344 (none) 4635 Michigan MI Ann Arbor School District School District 2019 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) $156,000 $123,000 $33,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.a2schools.org/Page/614 4636 Michigan MI Ashley Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT) Various (not specified) Elba Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $19,402 $0 $19,402 (none) 4637 Michigan MI Avondale School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) City of Auburn Hills; City of Troy; City of Rochester Hills; Bloomfield Township Property Tax Tax Exemption; tax diversion (not specified) $538,054 $0 $538,054 (none) 4638 Michigan MI Bad Axe School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Verona Township; Bad Axe Township Property Tax Tax Exemption (not specified) $5,871 $0 $5,871 (none) 4639 Michigan MI Bangor School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $59,485 $0 $59,485 (none) 4640 Michigan MI Bangor Township School District School District 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) $11,591 $0 $11,591 Reported in balance sheet 4641 Michigan MI Battle Creek School District School District 2019 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) $1,451,156 $1,440,776 $10,380 (none) 4642 Michigan MI Bay City School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT) Various Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended; Brownfield Redevelopment Act, PA 381 of 1996, as amended; not specified Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $843,420 $0 $843,420 (none) 4643 Michigan MI Belding Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Montcalm County; Ionia County; Kent County Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $85,557 $0 $85,557 Gross/net revenue loss an approximate amount. 4644 Michigan MI Benton Harbor Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended County of Berrien Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $256,378 $0 $256,378 Gross/net revenue loss an approximate amount. 4645 Michigan MI Birmingham School District School District 2019 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) $420,000 $390,000 $30,000 (none) 4646 Michigan MI Boyne City School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $78,197 $74,455 $3,742 (none) 4647 Michigan MI Boyne Falls Public School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT) Various (not specified) Boyne City Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $5,536 $0 $5,536 (none) 4648 Michigan MI Brandywine Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $4,591 $0 $4,591 (none) 4649 Michigan MI Breckenridge Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT) Various (not specified) Wheeler Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $11,291 $0 $11,291 (none) 4650 Michigan MI Bridgeport-Spaulding Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $23,912 $0 $23,912 (none) 4651 Michigan MI Bridgman School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $2,374 $0 $2,374 (none) 4652 Michigan MI Brighton Area School District School District 2019 Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT) Various (not specified) City of Brighton; Brighton Township; Green Oak Township Property Tax Tax Exemption; payment in lieu of taxes (not specified) $126,539 $0 $126,539 (none) 4653 Michigan MI Brown City Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Brown City Property Tax Tax Exemption (not specified) $1,989 $0 $1,989 (none) 4654 Michigan MI Buchanan Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $85,455 $0 $85,455 (none) 4655 Michigan MI Buckley Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Hanover Township Property Tax Tax Exemption (not specified) $11,587 $9,076 $2,511 (none) 4656 Michigan MI Byron Center School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Kent County Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $207,246 $0 $207,246 Gross/net revenue loss an approximate amount. 4657 Michigan MI Cadillac Area School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Haring Township; Clam Lake Township; City of Cadillac Property Tax Tax Exemption; tax diversion (not specified) $96,659 $74,142 $22,517 (none) 4658 Michigan MI Caledonia Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Kentwood; Township of Caledonia Property Tax Tax Exemption (not specified) $138,419 $0 $138,419 (none) 4659 Michigan MI Calumet, Laurium & Keweenaw School District School District 2019 Brownfield redevelopment agreements; not specified Various PA 328 of 1998, as amended by PA 20 of 1999; not specified Various cities and townships in Michigan Property Tax Tax diversion; Tax Exemption (not specified) $30,000 $0 $30,000 Gross/net revenue loss an approximate amount. 4660 Michigan MI Carman-Ainsworth Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Flint; Flint Township Property Tax Tax Exemption (not specified) $74,792 $0 $74,792 (none) 4661 Michigan MI Caro Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) City of Caro; Indianfields Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $2,828 $0 $2,828 (none) 4662 Michigan MI Cass City School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Elkland Township Property Tax Tax Exemption (not specified) $29,382 $0 $29,382 (none) 4663 Michigan MI Cassopolis School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended City of Cassopolis; Penn Township; Volinia Township Property Tax Tax Exemption (not specified) $63,973 $0 $63,973 (none) 4664 Michigan MI Cedar Springs School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Algoma Township; City of Cedar Springs Property Tax Tax Tax Exemption (not specified) $106,333 $0 $106,333 (none) 4665 Michigan MI Center Line School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198 of 1974 Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $248,000 $106,000 $142,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4666 Michigan MI Central Lake School District School District 2019 (not specified) (not specified) (not specified) (not specified) Property Tax (not specified) (not specified) $2,000 $0 $2,000 (none) 4667 Michigan MI Charlevoix School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $101,582 $0 $101,582 (none) 4668 Michigan MI Chelsea School District School District 2019 Brownfield redevelopment agreements Construction/rehabilitation Brownfield Redevelopment Act, PA 381 of 1996, as amended Various cities and townships in Michigan Property Tax Tax diversion (not specified) $5,000 $0 $5,000 Gross/net revenue loss an approximate amount. 4669 Michigan MI Chelsea School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $27,000 $0 $27,000 Gross/net revenue loss an approximate amount. 4670 Michigan MI Chippewa Hills School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Broomfield Township; Nottawa Township; Wheatland Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $1,049 $0 $1,049 (none) 4671 Michigan MI Chippewa Valley School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198 of 1974 Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $191,158 $129,161 $61,997 Reimbursement/offset and net revenue loss are approximate amounts. 4672 Michigan MI City of Ann Arbor Municipality 2019 Brownfield Redevelopment Authority Sites Brownfield rehabilitation (not specified) Ann Arbor (not specified) (not specified) (not specified) $558,362 $0 $558,362 (none) https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx 4673 Michigan MI City of Ann Arbor Municipality 2019 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). $12,790 $0 $12,790 (none) https://www.a2gov.org/departments/finance-admin-services/financial-reporting/Pages/default.aspx 4674 Michigan MI City of Detroit Municipality 2019 Senior Citizen/Disabled Family Housing Exemption Affordable Housing Act 78 of 2016 (formerly Act 66 of 2012) Detroit, Michigan (N/A - grant-based) Reimbursement (not specified) $63,652 $0 $63,652 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4675 Michigan MI City of Detroit Municipality 2019 Brownfield Redevelopment Authority (BRA) Brownfield rehabilitation Act 381 of 1996 Detroit, Michigan (N/A - grant-based) Reimbursement (not specified) $1,179,840 $0 $1,179,840 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4676 Michigan MI City of Detroit Municipality 2019 Commercial Redevelopment Act (CRA) Construction/rehabilitation Act 255 of 1978 Detroit, Michigan Property Tax Tax Exemption (not specified) $6,573 $0 $6,573 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4677 Michigan MI City of Detroit Municipality 2019 Obsolete Property Rehabilitation Act (OPRA) Construction/rehabilitation Act 146 of 2000 Detroit, Michigan Property Tax Tax Exemption (not specified) $1,729,275 $0 $1,729,275 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4678 Michigan MI City of Detroit Municipality 2019 Commercial Rehabilitation Act (CRA) Construction/rehabilitation Act 210 of 2005 Detroit, Michigan Property Tax Tax Exemption (not specified) $1,966,521 $0 $1,966,521 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4679 Michigan MI City of Detroit Municipality 2019 Renaissance Zone Act (RZ) General Economic Development Act 376 of 1996 Detroit, Michigan Income Tax; Utility User Tax; County Property Tax; State Income Tax Tax Exemption (not specified) $5,094,819 $0 $5,094,819 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4680 Michigan MI City of Detroit Municipality 2019 Land Bank Fast Track (LB) Housing Act 258-263 of 2003 Detroit, Michigan Property Tax Tax Exemption (not specified) $483,462 $0 $483,462 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4681 Michigan MI City of Detroit Municipality 2019 Industrial Facilities Tax (IFT) Industrial development Act 198 of 1974 Detroit, Michigan (not specified) Tax Exemption (not specified) $426,216 $0 $426,216 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4682 Michigan MI City of Detroit Municipality 2019 Neighborhood Enterprise Zone (NEZ) Redevelopment/revitalization Act 147 of 1992 Detroit, Michigan Property Tax Tax Exemption (not specified) $4,278,780 $0 $4,278,780 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4683 Michigan MI City of Detroit Municipality 2019 Michigan State Housing Development Authority (MSHDA) Affordable Housing Act 346 of 1966 Detroit, Michigan Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $5,360,686 $0 $5,360,686 (none) https://detroitmi.gov/departments/office-chief-financial-officer/financial-reports 4684 Michigan MI City of Grand Rapids Municipality 2019 Tool and Die Recovery Renaissance Zones General Economic Development (not specified) Grand Rapids, Michigan (not specified) (not specified) (not specified) $6,329 $0 $6,329 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4685 Michigan MI City of Grand Rapids Municipality 2019 Air and Water Pollution Control General Economic Development (not specified) Grand Rapids, Michigan (not specified) (not specified) (not specified) $10,476 $0 $10,476 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4686 Michigan MI City of Grand Rapids Municipality 2019 Renaissance Zones General Economic Development (not specified) Grand Rapids, Michigan (not specified) (not specified) (not specified) $104,665 $0 $104,665 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4687 Michigan MI City of Grand Rapids Municipality 2019 Obsolete Property Rehabilitation Exemption General Economic Development (not specified) Grand Rapids, Michigan (not specified) (not specified) (not specified) $118,135 $0 $118,135 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4688 Michigan MI City of Grand Rapids Municipality 2019 Neighborhood Enterprise Zone Exemption General Economic Development (not specified) Grand Rapids, Michigan (not specified) (not specified) (not specified) $118,650 $0 $118,650 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4689 Michigan MI City of Grand Rapids Municipality 2019 Industrial Facilities Exemption General Economic Development (not specified) Grand Rapids, Michigan (not specified) (not specified) (not specified) $132,465 $0 $132,465 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4690 Michigan MI City of Grand Rapids Municipality 2019 New Personal Property Exemption General Economic Development (not specified) Grand Rapids, Michigan (not specified) (not specified) (not specified) $179,842 $0 $179,842 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4691 Michigan MI City of Grand Rapids Municipality 2019 Payment in Lieu of Taxes General Economic Development (not specified) Grand Rapids, Michigan (not specified) (not specified) (not specified) $882,032 $0 $882,032 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4692 Michigan MI City of Grand Rapids Municipality 2019 Brownfield Redevelopment Program General Economic Development (not specified) Grand Rapids, Michigan (not specified) (not specified) (not specified) $1,214,013 $0 $1,214,013 (none) https://www.grandrapidsmi.gov/Government/Departments/Office-of-the-City-Comptroller/Reports-and-Resources/Annual-Financial-Reports 4693 Michigan MI City of Sterling Heights Municipality 2019 Industrial Facilities Exemption General Economic Development Public Act 198 of 1974 Sterling Heights, Michigan (not specified) Tax Abatement (not specified) $813,377 $0 $813,377 (none) https://www.sterling-heights.net/Archive.aspx?AMID=39 4694 Michigan MI City of Warren Municipality 2019 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/ 4695 Michigan MI City of Warren Municipality 2019 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/ 4696 Michigan MI City of Warren Municipality 2019 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/ 4697 Michigan MI City of Warren Municipality 2019 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/ 4698 Michigan MI City of Warren Municipality 2019 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/ 4699 Michigan MI Clare School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Clare County; Isabella County Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $13,718 $0 $13,718 (none) 4700 Michigan MI Clarkston Community School District School District 2019 Industrial Facilities Tax Exemptions; not specified General Economic Development Public Act 36; Public Acts 37-40 of 2007 City of Clarkston; Independence Township; Orion Township; Springfield Township;Waterford Township; White Lake Township; Oakland County Property Tax Tax Exemption (not specified) $40,420 $0 $40,420 (none) 4701 Michigan MI Clintondale Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Clinton Township Property Tax Tax Exemption (not specified) $2,444 $0 $2,444 (none) 4702 Michigan MI Coldwater Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Branch County Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $1,233,569 $0 $1,233,569 Gross/net revenue loss an approximate amount. 4703 Michigan MI Coloma Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Berrian County Property Tax Tax Exemption; tax diversion (not specified) $93,184 $0 $93,184 (none) 4704 Michigan MI Colon Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Township of Colon Property Tax Tax Exemption (not specified) $55,680 $0 $55,680 (none) 4705 Michigan MI Comstock Park School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Kent County Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $67,603 $0 $67,603 Gross/net revenue loss an approximate amount. 4706 Michigan MI Comstock School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Comstock Township; City of Kalamazoo; Pavilion Township; Kalamazoo Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $694,776 $0 $694,776 (none) 4707 Michigan MI Constantine School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements Construction/rehabilitation (not specified) St Joseph County Property Tax Tax Exemption; tax diversion (not specified) $144,581 $0 $144,581 (none) 4708 Michigan MI Coopersville Area School District School District 2019 Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT) Various (not specified) City of Coopersville; Wright Township Property Tax Tax Exemption; payment in lieu of taxes (not specified) $752,504 $0 $752,504 (none) 4709 Michigan MI Corunna School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) City of Corunna Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $15,835 $0 $15,835 (none) 4710 Michigan MI Croswell-Lexington Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Worth Township; City of Croswell Property Tax Tax Exemption (not specified) $22,520 $0 $22,520 (none) 4711 Michigan MI Davison Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Davison; Davison Township; Richfield Township Property Tax Tax Exemption (not specified) $95,828 $0 $95,828 (none) 4712 Michigan MI Dearborn School District School District 2019 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) $1,778,652 $1,434,000 $344,652 Reimbursement/offset and net revenue loss are approximate amounts. https://dearbornschools.org/budgettransparency/ 4713 Michigan MI Decatur School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT) Various (not specified) Decatur Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $3,490 $0 $3,490 (none) 4714 Michigan MI Detroit City School District School District 2019 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) $30,000,000 $10,700,000 $19,300,000 The district has, or will receive reimbursement; Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.detroitk12.org/Page/9666 4715 Michigan MI Dowagiac Union School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Pokagon Township; City of Dowagiac; Silver Creek Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $205,187 $0 $205,187 (none) 4716 Michigan MI Dundee Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $86,000 $0 $86,000 Gross/net revenue losses are both approximate amounts 4717 Michigan MI East China School District School District 2019 Brownfield redevelopment agreements Construction/rehabilitation The Brownfield Redevelopment Financing Act, 1996 PA 381, as amended City of Marine City Property Tax Tax diversion (not specified) $70,000 $0 $70,000 Gross/net revenue loss an approximate amount. 4718 Michigan MI East China School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Cottrellville Township; City of St. Clair; China Township; City of Marysville; City of Marine City; St. Clair Township Property Tax Tax Exemption (not specified) $702,920 $690,000 $12,920 Reimbursement/offset and net revenue loss are approximate amounts. 4719 Michigan MI East China School District School District 2019 Water Pollution Control exemptions Construction/rehabilitation PA 451 of 1994, Part 37, as amended China Township; East China Township; City of St. Clair Property Tax; Sales Tax Tax Exemption (not specified) $2,323,103 $1,900,000 $423,103 Reimbursement/offset and net revenue loss are approximate amounts. 4720 Michigan MI East China School District School District 2019 Air Pollution Control exemptions Construction/rehabilitation PA 451 of 1994, Part 59, as amended China Township; East China Township; City of St. Clair Property Tax; Sales Tax Tax Exemption (not specified) $18,241,816 $15,500,000 $2,741,816 Reimbursement/offset and net revenue loss are approximate amounts. 4721 Michigan MI East Jackson Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $1,200 $0 $1,200 Gross/net revenue loss an approximate amount. 4722 Michigan MI East Lansing School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) East Lansing; Lansing Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $689,678 $0 $689,678 (none) 4723 Michigan MI Elkton Pigeon Bay Port Laker School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Windsor Township; Oliver Township; Chandler Township Property Tax Tax Exemption (not specified) $163,244 $0 $163,244 (none) 4724 Michigan MI Ellsworth Community School School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Commercial Rehabilitation Exemptions; Payment in Lieu of Taxes (PILOT) Various (not specified) Banks Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $2,263 $0 $2,263 (none) 4725 Michigan MI Essexville-Hampton School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT) Various (not specified) City of Essexville; Hampton Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $39,490 $0 $39,490 (none) 4726 Michigan MI Fairview Area School District School District 2019 Industrial Facilities Tax Exemptions; Payment in Lieu of Taxes (PILOT) Various (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $9,139 $0 $9,139 (none) 4727 Michigan MI Farwell Area School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Clare County Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $180 $0 $180 (none) 4728 Michigan MI Fennville School District School District 2019 Payment in Lieu of Tax (PILOT) General Economic Development (not specified) Manlius Township; Saugatuck Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $29,724 $0 $29,724 (none) 4729 Michigan MI Fenton Area School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $16,000 $0 $16,000 Gross/net revenue loss an approximate amount. 4730 Michigan MI Fitzgerald School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Warren County Property Tax Tax Exemption; tax diversion (not specified) $131,907 $0 $131,907 (none) 4731 Michigan MI Flat Rock Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) City of Flat Rock Property Tax Tax Exemption; tax diversion (not specified) $12,419 $0 $12,419 (none) 4732 Michigan MI Flint City School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended; Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $491,000 $0 $491,000 (none) 4733 Michigan MI Flushing Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $56,000 $0 $56,000 Gross/net revenue loss an approximate amount. 4734 Michigan MI Forest Hills School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Ada Township; Cascade Township Property Tax Tax Exemption (not specified) $294,745 $0 $294,745 (none) 4735 Michigan MI Fowlerville Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Handy Township Property Tax Tax Exemption (not specified) $541,965 $0 $541,965 (none) 4736 Michigan MI Fraser School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax Various (not specified) City of Fraser; City of Roseville; Clinton Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $156,979 $0 $156,979 (none) 4737 Michigan MI Fremont School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $213,000 $0 $213,000 Gross/net revenue loss an approximate amount. 4738 Michigan MI Galesburg-Augusta Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Galesburg; Comstock Township Property Tax Tax Exemption (not specified) $240,000 $48,000 $192,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4739 Michigan MI Genesee County County 2019 Industrial Facilities Tax exemptions Job Creation/Retention Public Act 198 Kent County, Michigan Property Tax Tax Exemption (not specified) $667,766 $0 $667,766 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4740 Michigan MI Godfrey-Lee School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended City of Wyoming Property Tax Tax Tax Exemption (not specified) $23,657 $0 $23,657 (none) 4741 Michigan MI Godwin Heights School District School District 2019 Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT) Various (not specified) City of Wyoming; City of Grand Rapids Property Tax Tax Exemption; payment in lieu of taxes (not specified) $269,512 $0 $269,512 (none) 4742 Michigan MI Grand Blanc Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Grand Blanc Township Property Tax Tax Exemption (not specified) $59,268 $0 $59,268 (none) 4743 Michigan MI Grand Haven Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $40,051 $0 $40,051 (none) 4744 Michigan MI Grand Ledge School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Delta Township; City of Grand Ledge; City of Lansing; Oneida Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $862,898 $0 $862,898 (none) 4745 Michigan MI Grand Rapids School District School District 2019 Commercial Rehabilitation agreements; Industrial Facilities Tax Exemptions; Brownfield Redevelopment agreements; Neighborhood Enterprise Zone agreements; Obsolete Properties Rehabilitation agreements; New Personal Property agreements; Payment in Lieu of Tax (PILOT) agreements; Property Tax extension agreements; Property Tax Tool and Die agreements; Property Tax Agriculture agreements; Air and Water Pollution agreements Construction/rehabilitation Commercial Rehabilitation Act; PA 198 of 1974; not specified; not specified; Obsolete Properties Rehabilitation Act; PA 328; PA 326 of 1966; not specified City of Grand Rapids Property Tax Tax; Property Tax Tax Exemption; tax diversion; payment in lieu of taxes; not specified (not specified) $5,004,551 $4,394,000 $610,551 Reimbursement/offset and net revenue loss are approximate amounts. 4746 Michigan MI Grandville School District School District 2019 Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT) Various (not specified) City of Wyoming; Tallmadge Township Property Tax Tax Exemption; payment in lieu of taxes (not specified) $60,728 $0 $60,728 (none) 4747 Michigan MI Grass Lake Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $14,000 $0 $14,000 Gross/net revenue losses are both approximate amounts 4748 Michigan MI Greenville School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198 of 1974, as amended City of Greenville Property Tax Tax Tax Exemption (not specified) $115,000 $0 $115,000 (none) 4749 Michigan MI Gwinn Area Community School District School District 2019 Renaissance Zone General Economic Development (not specified) Forsyth Township Property Tax Tax Exemption (not specified) $197,007 $0 $197,007 (none) 4750 Michigan MI Hamilton Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Holland Municipality Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $53,926 $0 $53,926 (none) 4751 Michigan MI Hamtramck School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) City of Hamtramck Property Tax Tax Exemption; tax diversion (not specified) $56,331 $0 $56,331 (none) 4752 Michigan MI Hanover-Horton School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax and/or Personal Property Tax Tax Exemption (not specified) $18,590 $0 $18,590 (none) 4753 Michigan MI Harbor Beach Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Huron County Property Tax Tax Exemption (not specified) $69,653 $0 $69,653 (none) 4754 Michigan MI Harbor Springs School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Little Traverse Township Personal Property Tax Tax Exemption (not specified) $24,955 $0 $24,955 (none) 4755 Michigan MI Hart School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) City of Hart Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $11,854 $0 $11,854 (none) 4756 Michigan MI Hartford School District School District 2019 Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT) Various (not specified) Hartford Township; Keeler Township; Saugatuck Township Property Tax Tax Exemption; payment in lieu of taxes (not specified) $15,503 $0 $15,503 (none) 4757 Michigan MI Haslett School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Commercial Rehabilitation Exemptions; Payment in Lieu of Taxes (PILOT) Various (not specified) East Lansing; Meridian Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $15,771 $0 $15,771 (none) 4758 Michigan MI Hastings Area School District School District 2019 Payment in Lieu of Tax (PILOT) General Economic Development (not specified) Hasting Charter Township; Hope Township; City of Hastings Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $45,323 $0 $45,323 (none) 4759 Michigan MI Hemlock Public School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT) Various (not specified) Thomas Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $1,126,932 $0 $1,126,932 (none) 4760 Michigan MI Hillman Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198 of 1974 Town of Hillman Property Tax Tax Exemption (not specified) $7,452 $0 $7,452 (none) 4761 Michigan MI Holland School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) City of Holland; Holland Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $820,623 $0 $820,623 (none) 4762 Michigan MI Homer Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT) Various (not specified) City of Albion Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $478,737 $0 $478,737 (none) 4763 Michigan MI Howell School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198 of 1974 Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $207,293 $144,720 $62,573 (none) 4764 Michigan MI Hudson Area School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended; Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $37,300 $0 $37,300 (none) 4765 Michigan MI Huron School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $60,000 $0 $60,000 Gross/net revenue loss an approximate amount. 4766 Michigan MI Ionia School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Public Act 198, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $178,044 $0 $178,044 (none) 4767 Michigan MI Ionia Township School District #2F School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Ionia Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $6,165 $0 $6,165 (none) 4768 Michigan MI Ishpeming Public School District No. 1 School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Neighborhood Enterprise Zone (NEZ) Various (not specified) City of Ishpeming; Marquette County Property Tax Tax Exemption; not specified; not specified (not specified) $11,297 $0 $11,297 (none) 4769 Michigan MI Ithaca School District School District 2019 Industrial Facilities Tax Exemptions; Payment in Lieu of Taxes (PILOT) Various (not specified) City of Ithica Property Tax Tax Exemption; payment in lieu of taxes (not specified) $24,139 $0 $24,139 (none) 4770 Michigan MI Jackson School District School District 2019 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) $176,600 $123,000 $53,600 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4771 Michigan MI Jefferson School District Monroe School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended; Frenchtown Charter Township; Monroe City Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $37,107 $0 $37,107 (none) 4772 Michigan MI Jenison School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Georgetown Charter Township Property Tax Tax Exemption (not specified) $6,600 $0 $6,600 Gross/net revenue loss an approximate amount. 4773 Michigan MI Johannesburg-Lewiston Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended; Greenwood Township; Albert Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $8,539 $3,796 $4,743 (none) 4774 Michigan MI Jonesville Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Jonesville; Fayette Township Property Tax Tax Exemption (not specified) $46,345 $0 $46,345 (none) 4775 Michigan MI Kelloggsville School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Kent County Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $187,568 $0 $187,568 Gross/net revenue loss an approximate amount. 4776 Michigan MI Kenowa Hills School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) City of Walker; Alpine Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $1,074,413 $0 $1,074,413 (none) 4777 Michigan MI Kent City Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Kent County Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $12,132 $0 $12,132 Gross/net revenue loss an approximate amount. 4778 Michigan MI Kent County County 2019 Industrial Facilities Tax Exemption Job Creation/Retention Public Act 198 Kent County, Michigan Property Tax Tax Exemption (not specified) $899,423 $0 $899,423 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4779 Michigan MI Kent County County 2019 Brownfield Redevelopment Agreements Job Creation/Retention Brownfield Redevelopment Act, PA 381 of 1996 Kent County, Michigan Property Tax Tax Exemption (not specified) $969,167 $0 $969,167 (none) https://www.accesskent.com/Departments/FiscalServices/documents.htm 4780 Michigan MI Kentwood School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment Agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Kent County; City of Kentwood Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $173,743 $0 $173,743 (none) 4781 Michigan MI L'Anse Creuse School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $175,373 $0 $175,373 Gross/net revenue loss an approximate amount. 4782 Michigan MI Lake Orion Community School District School District 2019 Industrial Facilities Tax Exemptions; Property Tax Exemptions; Payment in Lieu of Taxes (PILOT); Brownfield redevelopment agreements Various PA 198 of 1974; PA 328 of 1998; not specified; not specified Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $401,000 $268,000 $133,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4783 Michigan MI Lakeshore School District School District 2019 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) $107,704 $84,222 $23,482 (none) 4784 Michigan MI Lakeview Community School District School District 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) $1,650 $0 $1,650 Reported in balance sheet 4785 Michigan MI Lakewood School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Odessa Township Property Tax Tax Exemption (not specified) $336,033 $0 $336,033 (none) 4786 Michigan MI Lansing School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) City of Lansing; City of East Lansing Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $1,193,141 $0 $1,193,141 (none) 4787 Michigan MI Lapeer Community School District of Lapeer County School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198 of 1974 Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $306,000 $265,000 $41,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4788 Michigan MI Leslie School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT) Various (not specified) Ingham County Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $4,391 $0 $4,391 (none) 4789 Michigan MI Litchfield Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $37,036 $0 $37,036 (none) 4790 Michigan MI Livonia School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Personal property tax relief exemptions Various PA 198 of 1974; not specified; PA 328 of 1998 Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $1,992,000 $1,328,000 $664,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4791 Michigan MI Lowell Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Kent County Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $136,148 $0 $136,148 Gross/net revenue loss an approximate amount. 4792 Michigan MI Ludington Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Mason County Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $42,277 $0 $42,277 Gross/net revenue loss an approximate amount. 4793 Michigan MI Macomb County County 2019 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 198”) Various local governments within Macomb County, Michigan (not specified) Tax Exemption; reimbursement (not specified) $851,173 $0 $851,173 (none) https://finance.macombgov.org/finance-AnnualCompFinancialReport? 4794 Michigan MI Madison School District School District 2019 Payment in Lieu of Tax (PILOT) General Economic Development Michigan State Housing Development Authority Act of 1996, as amended City of Adrian Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $87,256 $0 $87,256 (none) 4795 Michigan MI Manton Consolidated School District School District 2019 (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) (not specified) $967 $0 $967 Reported in balance sheet 4796 Michigan MI Marcellus Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $7,147 $0 $7,147 (none) 4797 Michigan MI Marlette Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Marlette; Burlington Township Property Tax Tax Exemption (not specified) $20,968 $0 $20,968 (none) 4798 Michigan MI Marshall School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $21,857 $0 $21,857 (none) 4799 Michigan MI Martin School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Martin Township Property Tax Tax Exemption (not specified) $26,906 $0 $26,906 (none) 4800 Michigan MI Marysville School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $99,000 $0 $99,000 Gross/net revenue loss an approximate amount. 4801 Michigan MI Mason Consolidated School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended; Bedford Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $2,996 $0 $2,996 (none) 4802 Michigan MI Mason School District School District 2019 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) $654,000 $484,000 $170,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4803 Michigan MI Mattawan Consolidated School School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Antwerp Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $475,946 $0 $475,946 (none) 4804 Michigan MI Mayville Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT) Various (not specified) Fremont Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $1,572 $0 $1,572 (none) 4805 Michigan MI Mendon Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Mendon Township; Park Township Property Tax Tax Exemption (not specified) $7,006 $6,221 $785 (none) 4806 Michigan MI Meridian School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Hope Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $1,323 $0 $1,323 (none) 4807 Michigan MI Mesick Consolidated School District School District 2019 (not specified) (not specified) (not specified) (not specified) Property Tax (not specified) (not specified) $4,000 $0 $4,000 (none) 4808 Michigan MI Michigan State 2019 Farmland Preservation Credit - Corporate and Non-Corporate Program Conservation of farmland, forest, open space, or water Public Act 39 of 2011; MCL Section 324.36109 State of Michigan Individual Income Tax (IIT); 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. $49,000,000 $0 $49,000,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4809 Michigan MI Michigan State 2019 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 (SET) Tax Exemption Recapture conditions vary and only occur when expressly provided in the agreement signed by the taxpayer and MSF board. $4,200,000 $0 $4,200,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4810 Michigan MI Michigan State 2019 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 (MBT) Tax Credit Recapture conditions vary and only occur when expressly provided in the agreement signed by the taxpayer and MSF board. $48,000,000 $0 $48,000,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4811 Michigan MI Michigan State 2019 Historic Preservation Credit Program Historic Preservation Public Act 39 of 2011; MCL Sections 206.266 and 208.1435 State of Michigan Individual Income Tax (IIT); Michigan Business 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. $3,200,000 $0 $3,200,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4812 Michigan MI Michigan State 2019 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 (MBT) 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 tax year that the taxpayer: fails to meet the requirements for the credit; violates any conditions included in the agreement entered with MEGA; removes any of the qualified new jobs from Michigan during the term of the written agreement and for a period of years after the term of the written agreement $510,400,000 $0 $510,400,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4813 Michigan MI Michigan State 2019 State Essential Services Assessment Exemption Manufacturing development MCL Section 211.1059 State of Michigan State Essential Services Assessment (ESA) Tax Exemption The written agreement shall provide for a repayment provision on the exemption to the assessment if the eligible claimant fails to comply with the provisions of the written agreement. $4,200,000 $0 $4,200,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4814 Michigan MI Michigan State 2019 Brownfield Redevelopment Tax Increment Financing (TIF) Program Redevelopment/revitalization MCL Sections 125.2651 - 125.2670 State of Michigan State Education Tax Tax diversion (no provisions for recapture) $5,600,000 $0 $5,600,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4815 Michigan MI Michigan State 2019 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 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. $22,300,000 $0 $22,300,000 (none) https://www.michigan.gov/budget/fiscal-pages/reports/annual-comprehensive-financial-report 4816 Michigan MI Michigan Center School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Jackson; Leoni Township Property Tax Tax Exemption (not specified) $17,581 $0 $17,581 (none) 4817 Michigan MI Midland School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $885,437 $0 $885,437 (none) 4818 Michigan MI Milan Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended; not specified Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $412,000 $0 $412,000 Gross/net revenue loss an approximate amount. 4819 Michigan MI Millington Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Millington Township Property Tax Tax Exemption (not specified) $1,837 $0 $1,837 (none) 4820 Michigan MI Monroe School District School District 2019 Industrial Facilities Tax Exemptions; New Personal Property Exemptions; Payment in lieu of tax (PILOT) Various Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended; PA 328 of 1998, as amended; not specified Monroe Charter Township; Monroe City Property Tax Property Tax Tax Exemption; payment in lieu of taxes (not specified) $442,224 $0 $442,224 (none) 4821 Michigan MI Montabella Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Broomfield Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $4,402 $0 $4,402 (none) 4822 Michigan MI Montague Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended City of Montague; Montague Township Property Tax Tax Tax Exemption (not specified) $11,755 $0 $11,755 (none) 4823 Michigan MI Moran Township School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended; County of Mackinac Property Tax Tax Exemption; tax diversion; payment in lieu of tax There are clawback provisions $736,203 $0 $736,203 Calculated by dividing property tax by two as disclosed. 4824 Michigan MI Morenci Area School District School District 2019 Industrial Facilities Tax Exemptions; Commercial Rehabilitation Act Construction/rehabilitation Commerical Rehabilitation Act City of Morenci Property Tax Tax Exemption; tax diversion; payment in lieu of tax There are clawback provisions $16,730 $0 $16,730 (none) 4825 Michigan MI Mt. Pleasant School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $497,779 $0 $497,779 (none) 4826 Michigan MI Muskegon City School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) City of Muskegon Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $270,778 $0 $270,778 (none) 4827 Michigan MI Muskegon Heights School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements; Payment in Lieu of Taxes (PILOT) Various (not specified) City of North Shores; City of Muskegon; City of Whitehall; City of Montague; Egelston Township; City of Muskegon Heights; Montague Township; Ravenna Township; Fruitport Township; Sullivan Township; Dalton Township; City of Roosevelt Park; Whitehall Township; Village Ravenna Property Tax Tax Exemption; tax diversion; payment in lieu of tax (not specified) $255,151 $0 $255,151 (none) 4828 Michigan MI Negaunee School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements Construction/rehabilitation (not specified) Marquette County Property Tax Tax Exemption; tax diversion (not specified) $7,737 $0 $7,737 (none) 4829 Michigan MI New Haven Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $2,954 $0 $2,954 Gross/net revenue loss an approximate amount. 4830 Michigan MI North Branch Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Deerfield Township; Village of North Branch Property Tax Tax Exemption (not specified) $19,395 $0 $19,395 (none) 4831 Michigan MI North LeValley School Ionia Township School District #2F School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Ionia Property Tax Tax Exemption (not specified) $6,165 $0 $6,165 (none) 4832 Michigan MI North Muskegon School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198 of 1974, as amended (not specified) Property Tax Tax Tax Exemption (not specified) $11,360,207 $0 $11,360,207 Unclear which government entity granted the abatements. 4833 Michigan MI Northview School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended; not specified Kent County Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $13,183 $0 $13,183 Gross/net revenue loss an approximate amount. 4834 Michigan MI Northville School District School District 2019 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) $470,523 $444,486 $26,037 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4835 Michigan MI Northwest Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $198,521 $0 $198,521 (none) 4836 Michigan MI Novi Community School District School District 2019 Tool & Die Renaissance Recovery Zones; Commercial Rehabilitation Projects General Economic Development PA 378 of 1996; PA 210 of 2005 Various cities and townships in Michigan Property Tax (not specified) (not specified) $34,686 $1,250 $33,436 Reimbursement/offset and net revenue loss are approximate amounts. 4837 Michigan MI Oak Park School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Oakland County Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $153,390 $0 $153,390 (none) 4838 Michigan MI Oakland County County 2019 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) $533,951 $0 $533,951 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4839 Michigan MI Oakland County County 2019 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) $335,968 $0 $335,968 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4840 Michigan MI Oakland County County 2019 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) $597,571 $0 $597,571 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4841 Michigan MI Oakland County County 2019 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) $720,394 $0 $720,394 (none) https://www.oakgov.com/mgtbud/budgets-reports/Pages/annual-financial.aspx 4842 Michigan MI Oakridge School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Egelston Township Property Tax Tax Exemption (not specified) $78,117 $0 $78,117 (none) 4843 Michigan MI Okemos School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Alaiedon Township; Meridian Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $34,425 $0 $34,425 (none) 4844 Michigan MI Orchard View School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) City of Muskegon; Muskegon Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $240,508 $0 $240,508 (none) 4845 Michigan MI Otsego School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Ostego Property Tax Tax Exemption (not specified) $105,532 $0 $105,532 (none) 4846 Michigan MI Ovid Elsie Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Ovid Property Tax Tax Exemption (not specified) $37,002 $0 $37,002 (none) 4847 Michigan MI Owendale-Gagetown Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Elmwood Township Property Tax Tax Exemption (not specified) $13,590 $0 $13,590 (none) 4848 Michigan MI Owosso School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Owosso Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $154,059 $0 $154,059 (none) 4849 Michigan MI Parchment School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) City of Parchment Property Tax Tax Exemption; tax diversion (not specified) $6,156 $0 $6,156 (none) 4850 Michigan MI Pewamo-Westphalia Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Lyons Township Property Tax Tax Exemption (not specified) $43,000 $0 $43,000 Gross/net revenue losses are both approximate amounts 4851 Michigan MI Pickford School District School District 2019 (not specified) (not specified) (not specified) (not specified) Property Tax (not specified) (not specified) $1,000 $0 $1,000 (none) 4852 Michigan MI Pinconning Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198 of 1974 Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $7,692 $0 $7,692 (none) 4853 Michigan MI Plainwell Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation PA 198, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $308,558 $0 $308,558 (none) 4854 Michigan MI Plymouth-Canton Community School District School District 2019 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) $591,000 $466,000 $125,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.pccsk12.com/home/showpublisheddocument/3532/635816375188930000 4855 Michigan MI Pontiac School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Oakland County Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $4,760,119 $0 $4,760,119 (none) 4856 Michigan MI Port Huron Area School District School District 2019 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) $67,000 $42,000 $25,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4857 Michigan MI Portage School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $1,425,792 $0 $1,425,792 (none) 4858 Michigan MI Portland School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Portland Property Tax Tax Exemption (not specified) $13,358 $0 $13,358 (none) 4859 Michigan MI Quincy Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Quincy Township; Allen Township Property Tax Tax Tax Exemption (not specified) $19,063 $0 $19,063 (none) 4860 Michigan MI Ravenna School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended Ravenna Township; Sullivan Township Property Tax and/or Personal Property Tax Tax Exemption (not specified) $6,918 $0 $6,918 (none) 4861 Michigan MI Reading Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of Reading Property Tax Tax Exemption (not specified) $26,778 $0 $26,778 (none) 4862 Michigan MI Reed City Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Reed City; Hersey Township Property Tax Tax Exemption (not specified) $31,700 $28,000 $3,700 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4863 Michigan MI Reed City Area School District School District 2019 PPT abatements General Economic Development PA 328 of 1998 Reed City Property Tax Tax Exemption (not specified) $176,600 $0 $176,600 Gross/net revenue loss an approximate amount. 4864 Michigan MI Reese School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Blumfield Township; Denmark Township; Merritt Township Property Tax Tax Exemption (not specified) $22,600 $0 $22,600 (none) 4865 Michigan MI Reeths-Puffer School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Muskegon Township Property Tax Tax Exemption (not specified) $89,660 $0 $89,660 (none) 4866 Michigan MI River Valley School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Berrien County Property Tax Tax Exemption (not specified) $5,462 $0 $5,462 (none) 4867 Michigan MI Riverview Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) City of Trenton Property Tax Tax Exemption; tax diversion (not specified) $832,829 $0 $832,829 Subsequent to June 30, 2019, the School District has paid the accrued interest and balance of $4,250,000 short-term state aid anticipation note borrowed in August 2018 and has subsequently borrowed $4,250,000 in short-term state aid anticipation notes from a bank. Proceeds from the borrowing were distributed to the School District in August 2019. 4868 Michigan MI Rochester Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Rochester Hills Property Tax Tax Exemption (not specified) $158,485 $0 $158,485 (none) 4869 Michigan MI Rockford School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended Kent County Property Tax and/or Personal Property Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $50,103 $0 $50,103 Gross/net revenue losses are both approximate amounts 4870 Michigan MI Rogers City Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended; Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion; payment in lieu of tax There are clawback provisions $2,040 $0 $2,040 (none) 4871 Michigan MI Romeo Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $152,888 $0 $152,888 (none) 4872 Michigan MI Romulus Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) City of Romulus Property Tax Tax Exemption; tax diversion (not specified) $600,000 $0 $600,000 Gross/net revenue loss an approximate amount. 4873 Michigan MI Roseville Community School District School District 2019 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) $56,000 $34,000 $22,000 Reimbursement/offset and net revenue loss are approximate amounts. 4874 Michigan MI Rudyard Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Chippewa County; Mackinac County Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $2,345 $0 $2,345 Gross/net revenue loss an approximate amount. 4875 Michigan MI Saginaw School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) City of Saginaw Property Tax Tax Exemption; tax diversion (not specified) $318,719 $0 $318,719 (none) 4876 Michigan MI Saline Area School District School District 2019 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) $375,000 $322,000 $53,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4877 Michigan MI Sandusky Community School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Custer Township; Watertown Township; City of Sandusky Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $13,764 $0 $13,764 (none) 4878 Michigan MI Saugatuck School District School District 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) City of Saugatuck Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $19,228 $0 $19,228 (none) 4879 Michigan MI Shelby School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Oceana County Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $32,035 $0 $32,035 Gross/net revenue loss an approximate amount. 4880 Michigan MI Shepherd Public School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Coe Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $4,239 $0 $4,239 (none) 4881 Michigan MI Sigel Township School District #3F School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended; Bloomfield Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax There are clawback provisions $9,863 $0 $9,863 (none) 4882 Michigan MI South Haven School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) South Haven Township; City of South Haven Property Tax Tax Exemption; tax diversion; payment in leiu of taxes (not specified) $187,868 $0 $187,868 (none) 4883 Michigan MI South Redford School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation PA 198 of 1974 Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $232,000 $90,000 $142,000 Reimbursement/offset and net revenue loss are approximate amounts. 4884 Michigan MI Southgate Community School District School District 2019 (not specified) General Economic Development (not specified) City of Southgate Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $14,762 $0 $14,762 (none) 4885 Michigan MI Sparta Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Kent County Property Tax Tax Tax Exemption The agreements entered into by each local unit include claw back provisions should the recipient of the tax abatement fail to fully meet its commitments, such as employment levels and timelines for relocation. $222,934 $0 $222,934 Gross/net revenue loss an approximate amount. 4886 Michigan MI Spring Lake School District School District 2019 Industrial Facilities Tax Exemptions; Payment in Lieu Tax (PILOT) Various (not specified) Spring Lake Township; Crockery Township Property Tax Tax Exemption; payment in lieu of taxes (not specified) $157,282 $0 $157,282 (none) 4887 Michigan MI St. Joseph School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption; tax diversion (not specified) $418,187 $0 $418,187 (none) 4888 Michigan MI St. Louis Public School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) City St. Louis; Bethany Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $78,482 $0 $78,482 (none) 4889 Michigan MI Sturgis Public School District School District 2019 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) $629,000 $456,000 $173,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4890 Michigan MI Swartz Creek Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $119,000 $0 $119,000 Gross/net revenue loss an approximate amount. 4891 Michigan MI Tahquamenon Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended; Counties of Chippewa, Schoolcraft, Mackinac, and Luce Property Tax Tax Exemption; tax diversion; payment in lieu of tax There are clawback provisions $8,052 $0 $8,052 (none) 4892 Michigan MI Tecumseh School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended City of Tecumseh; Raisin Township Property Tax Tax Exemption (not specified) $84,304 $0 $84,304 (none) 4893 Michigan MI Traverse City Area School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT); Neighborhood Enterprise Zone Various (not specified) Grand Traverse County; Leelanau County Property Tax Tax Exemption; tax diversion; payment in lieu of taxes; not specified (not specified) $776,644 $0 $776,644 (none) 4894 Michigan MI Trenton School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements Construction/rehabilitation (not specified) City of Trenton Property Tax Tax Exemption; tax diversion (not specified) $832,829 $0 $832,829 (none) 4895 Michigan MI Ubly Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Bingham Township; Sherman Village Property Tax Tax Exemption (not specified) $122,885 $0 $122,885 (none) 4896 Michigan MI Unionville-Sebewang Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Sebewang Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax There are clawback provisions $4,927 $0 $4,927 (none) 4897 Michigan MI Utica Community School District School District 2019 Industrial Facilities Tax Exemption (IFT) Construction/rehabilitation PA 198 of 1974 Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $1,243,000 $1,021,000 $222,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. https://www.uticak12.org/audit20 4898 Michigan MI Van Dyke School District School District 2019 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) $89,000 $56,000 $33,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4899 Michigan MI Vanderbilt Area School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Corwith Township Property Tax Tax Exemption; tax diversion; payment in lieu of tax There are clawback provisions $5,359 $0 $5,359 (none) 4900 Michigan MI Vandercook Lake School District School District 2019 Brownfield Redevelopment Agreements Construction/rehabilitation Brownfield Redevelopment Act, PA 381 of 1996, as amended Various cities and townships in Michigan Property Tax Tax diversion (not specified) $23,000 $0 $23,000 Gross/net revenue losses are both approximate amounts 4901 Michigan MI Vassar School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Denmark Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $3,146 $0 $3,146 (none) 4902 Michigan MI Vicksburg Community School District School District 2019 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) $110,714 $83,036 $27,678 (none) 4903 Michigan MI Walkerville School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended Colfax Township Property Tax and/or Personal Property Tax Tax Exemption (not specified) $8,655 $0 $8,655 (none) 4904 Michigan MI Walled Lake Consolidated School District School District 2019 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) $451,000 $342,000 $109,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4905 Michigan MI Warren Consolidated School District School District 2019 Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT) Various PA 198 of 1974; not specified Various cities and townships in Michigan Property Tax Tax Exemption; payment in lieu of taxes (not specified) $1,232,000 $973,000 $259,000 Reimbursement/offset and net revenue loss are approximate amounts. 4906 Michigan MI Warren Woods School District School District 2019 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) $376,000 $254,000 $122,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4907 Michigan MI Wayne County County 2019 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) $3,200,000 $0 $3,200,000 (none) https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx 4908 Michigan MI Wayne County County 2019 Industrial Facilities Tax Abatements Construction/rehabilitation Industrial Facilities Exemption, PA 198 of 1974 Wayne County, Michigan Property Tax Tax Exemption (not specified) $5,700,000 $0 $5,700,000 (none) https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx 4909 Michigan MI Wayne County County 2019 Brownfield Redevelopment Agreements Environmental protection PA 381 of 1996 Wayne County, Michigan Property Tax Reimbursement from tax increments (not specified) $9,600,000 $0 $9,600,000 (none) https://www.waynecounty.com/departments/mb/reports/financial-reporting.aspx 4910 Michigan MI Webberville Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Leroy Township Property Tax Tax Exemption (not specified) $151,318 $0 $151,318 (none) 4911 Michigan MI West Branch-Rose City Area School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) City of West Branch; West Branch Township; City of Rose City Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $56,913 $0 $56,913 (none) 4912 Michigan MI West Ottawa School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) Olive Township; Holland Charter Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $718,778 $0 $718,778 (none) 4913 Michigan MI Western School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $192,000 $0 $192,000 Gross/net revenue loss an approximate amount. 4914 Michigan MI White Cloud School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) City of White Cloud; Everett Township Property Tax Tax Exemption (not specified) $107,824 $75,998 $31,826 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 4915 Michigan MI White Cloud School District School District 2019 New PPT exemptions General Economic Development PA 328 of 1998 City of White Cloud Property Tax Tax Exemption (not specified) $1,468 $0 $1,468 Gross/net revenue loss an approximate amount. 4916 Michigan MI White Pigeon Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) White Pigeon Township; Mottville Township Property Tax Tax Exemption (not specified) $115,239 $0 $115,239 (none) 4917 Michigan MI Whiteford Agricultural School District of the Counties of Lenawee and Monroe School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended (not specified) Property Tax and/or Personal Property Tax Tax Exemption (not specified) $10,491 $0 $10,491 (none) 4918 Michigan MI Whitehall District School District School District 2019 Industrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT) Various (not specified) City of Whitehall; Whitehall Township Property Tax Tax Exemption; tax diversion; payment in lieu of taxes (not specified) $118,827 $0 $118,827 (none) 4919 Michigan MI Williamston Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation (not specified) Leroy Township; Williamston City Property Tax Tax Exemption (not specified) $48,293 $0 $48,293 (none) 4920 Michigan MI Wyandotte School District School District 2019 (not specified) General Economic Development (not specified) City of Wyandotte Property Tax Tax Exemption (not specified) $211,684 $0 $211,684 (none) 4921 Michigan MI Wyoming School District School District 2019 Industrial Facilities Tax Exemptions; Payment in Lieu of Tax (PILOT) Various (not specified) City of Wyoming; City of Grandville Property Tax Tax Exemption; payment in lieu of taxes (not specified) $593,441 $0 $593,441 (none) 4922 Michigan MI Ypsilanti Community School District School District 2019 Industrial Facilities Tax Exemptions Construction/rehabilitation Plant Rehabilitation and Industrial Development Districts Act, PA 198 of 1974, as amended Various cities and townships in Michigan Property Tax Tax Exemption (not specified) $418,000 $0 $418,000 Gross/net revenue loss an approximate amount. 4923 Minnesota MN Anoka County County 2019 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) $1,551,059 $0 $1,551,059 Jurisdictions abating taxes noting in CAFR https://www.anokacountymn.gov/2337/Annual-Comprehensive-Financial-Report-AC 5291 Minnesota MN Bloomington Municipality 2019 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) $790,241 $0 $790,241 (none) https://www.bloomingtonmn.gov/fin/financial-reports 5292 Minnesota MN Brooklyn Park Municipality 2019 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 5293 Minnesota MN Brooklyn Park Municipality 2019 Various Property Tax Abatements General Economic Development Minnesota Statutes 469.090 to 469.1081 and 469.178 Property Tax Tax Abatement (not specified) $239,212 $0 $239,212 (none) https://www.brooklynpark.org/city-finances/budget-and-financial-reports/#annual-comprehensive-financial-report 5294 Minnesota MN Hennepin County County 2019 Tax Increment Financing General Economic Development (TIF) Minnesota Statutes 469.174 Various Cities and Authorities Property Tax Tax Increment Financing (TIF) (not specified) $13,234,670 $0 $13,234,670 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 "twenty other cities and authorities" https://www.hennepin.us/your-government/budget-finance/financial-reports 5295 Minnesota MN Minneapolis Municipality 2019 Tax Increment Financing (TIF) General Economic Development Minnesota Statutes ¬ß 469.174 City of Minneapolis Property Tax - TIF Tax Increment Financing (TIF) (N/A - TIF) $9,261,000 $0 $9,261,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5296 Minnesota MN Minnesota State 2019 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. $6,470,000 $0 $6,470,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5297 Minnesota MN Minnesota State 2019 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. $179,000 $0 $179,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5298 Minnesota MN Minnesota State 2019 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. $22,000 $0 $22,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5299 Minnesota MN Minnesota State 2019 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. $111,000 $0 $111,000 (none) https://mn.gov/mmb/accounting/reports/annual-comprehensive-financial-report.jsp 5300 Minnesota MN Ramsey County County 2019 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) $6,560,604 $0 $6,560,604 Jurisdictions abating taxes noting in CAFR https://www.ramseycounty.us/your-government/budget-finance/past-financial-reports 5301 Minnesota MN Washington County County 2019 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) $502,256 $0 $502,256 (none) https://www.co.washington.mn.us/395/Financial-Documents-and-Reports 5302 Minnesota MN Willmar 347 School District 2019 Property Tax Abatement Programs General Economic Development Minnesota State Statutes Sections 469.1813 Willmar 347 Property Tax Tax Abatement (not specified) $45,953 $0 $45,953 Recipient of abatement is MinnWest Technology Campus. 5303 Minnesota MN Worthington 518 School District 2019 Nables Home Initiative (NHI) Construction/rehabilitation Minnesota State Statute Section 469.1813 Subd.2.b.2; 469.1813 Subd.8 Worthington 518 Real Property Tax Tax Abatement (not specified) $8,432 $0 $8,432 (none) 5304 Minnesota MN Worthington 518 School District 2019 Property Tax Abatement Program General Economic Development Minnesota State Statute Section 469.1813 Subd.2.b.2 Worthington 518 Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $471 Recipient of abatement is 511 10 St. 5305 Mississippi MS City of Gulfport Municipality 2019 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) $614,040 $0 $614,040 (none) https://www.gulfport-ms.gov/gen_finance/comptroller/ 5385 Mississippi MS City of Hattiesburg Municipality 2019 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 $1,332,276 $0 $1,332,276 (none) https://www.hattiesburgms.com/financial-statements/ 5386 Mississippi MS City of Hattiesburg Municipality 2019 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 $51,146 $0 $51,146 (none) https://www.hattiesburgms.com/financial-statements/ 5387 Mississippi MS City of Southaven Municipality 2019 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) $484,498 $0 $484,498 (none) https://southaven.org/Archive.aspx?AMID=35&Type=&ADID= 5388 Mississippi MS DeSoto County County 2019 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) $5,216,068 $0 $5,216,068 (none) 5389 Mississippi MS DeSoto County County 2019 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) $3,531,906 $0 $3,531,906 (none) 5390 Mississippi MS DeSoto County County 2019 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) $10,420 $0 $10,420 (none) 5391 Mississippi MS Harrison County County 2019 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) $1,541,783 $0 $1,541,783 See CAFR for details 5392 Mississippi MS Harrison County County 2019 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) $541,397 $0 $541,397 (none) 5393 Mississippi MS Harrison County County 2019 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) $272,595 $0 $272,595 (none) 5394 Mississippi MS Harrison County County 2019 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) $66,463 $0 $66,463 (none) 5395 Mississippi MS Harrison County County 2019 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) $37,556 $0 $37,556 (none) 5396 Mississippi MS Hinds County County 2019 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) $113,084 $0 $113,084 (none) https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp 5397 Mississippi MS Hinds County County 2019 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) $52,965 $0 $52,965 (none) https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp 5398 Mississippi MS Hinds County County 2019 Freeport – Transit Exemptions 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) $1,376 $0 $1,376 (none) https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp 5399 Mississippi MS Jackson County County 2019 Various abatement agreements Business attraction/retention 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) $19,644,435 $0 $19,644,435 (none) https://www.co.hinds.ms.us/pgs/financial_statements/finstatements.asp 5400 Mississippi MS Lamar County School District School District 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Lamar County, Mississippi Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $527,939 Abates one-third of the Property Tax taxes owed by Origis Energy USA 5401 Mississippi MS Lawndes County School District School District 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Lowndes County Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $2,015,000 Abates one-third of the Property Tax taxes owed by ServeCorr, Inc., PACCAR Engine Company, Steely Dynamics Columbus, LLC., and Weyerhaeuser NR Company. 5402 Mississippi MS Lee County School District School District 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Pontotoc County; Union County, Mississippi Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $225,000 Abates one-third of the Property Tax taxes owed by Toyota Mator Manufacturing 5403 Mississippi MS Mississippi State 2019 Aggregate Tax Credits, rebates, exemptions, and FILOTs Various multiple State of Mississippi multiple Multiple multiple $20,495,000 $0 $20,495,000 (none) 5404 Mississippi MS Mississippi State 2019 Sales and Use Tax Exemptions Capital investment (not specified) State of Mississippi Sales and Use Tax Tax Exemption (no provisions for recapture) $10,753,000 $0 $10,753,000 (none) 5405 Mississippi MS Rankin County County 2019 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) $1,109,106 $0 $1,109,106 (none) 5406 Missouri MO Adrian R-III School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Bates County Property Tax (not specified) (not specified) $37,550 $0 $37,550 CAFR states that gross/net revenue losses are the property tax revenues for the district's 2018 calendar year. 5946 Missouri MO Arcadia Valley R-II School District School District 2019 Tax Increment Financing (TIF) General Economic Development Tax Increment Allocation Redevelopment Act RsMo. Sections 99.800 to 99.865 City of Ironton Property Tax Tax Diversion (not specified) $54,860 $0 $54,860 (none) 5947 Missouri MO Arcadia Valley R-II School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Madison County Real Property Tax; Personal Property Tax (not specified) (not specified) $157,194 $0 $157,194 (none) 5948 Missouri MO Bayless Consolidated School District School District 2019 Property Tax Surcharge Receipts General Economic Development Missouri Constitution Article X, Section 6 St. Louis County Personal Property Tax Tax Exemption (not specified) $2,211 $0 $2,211 (none) 5949 Missouri MO Blue Springs Jackson County R-IV School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Jackson County; City of Blue Springs; City of Independence Property Tax (not specified) (not specified) $9,852,966 $527,009 $9,325,957 CAFR states that gross revenue loss, reimbursement/offset and net revenue losses are the property tax revenues for the district's 2018 calendar year. 5950 Missouri MO Bowling Green R-I School District School District 2019 Enhanced Enterprise Zones General Economic Development (not specified) Pike County Property Tax Tax Exemption Properties receiving tax abatements must maintain the number of employees that they originally stated would be employed in the County. If the number of employees fall out of the bracketed area, the level of abatement will be lowered. $462 $0 $462 CAFR states that gross/net revenue loss is for the 2019-2020 fiscal year, but this is most likely a typo. Agreement entered into by IDA. 5951 Missouri MO Branson R-IV School District School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Branson County Real Property Tax Tax Diversion (not specified) $251,960 $0 $251,960 Agreement with Branson Hills. 5952 Missouri MO Branson R-IV School District School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Branson County Real Property Tax Tax Diversion (not specified) $315,663 $0 $315,663 Agreement with Landing 2. 5953 Missouri MO Branson R-IV School District School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Branson County Real Property Tax Tax Diversion (not specified) $399,443 $0 $399,443 Agreement with Branson Shops. 5954 Missouri MO Branson R-IV School District School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Branson County Real Property Tax Tax Diversion (not specified) $1,027,995 $0 $1,027,995 Agreement with Landing 1. 5955 Missouri MO Brentwood School District School District 2019 Property Tax Surcharge Receipts General Economic Development Missouri Constitution Article X, Section 6 St. Louis County Property Tax Tax Exemption (not specified) $39,618 $0 $39,618 (none) 5956 Missouri MO Brentwood School District School District 2019 Urban Redevelopment Corporations General Economic Development RSMo. Ch. 353 St. Louis County Real Property Tax (not specified) (not specified) $1,846 $0 $1,846 Agreement with MV One, MV Two LLC, and the City of Richmond Heights. 5957 Missouri MO Brentwood School District School District 2019 Urban Redevelopment Corporations General Economic Development RSMo. Ch. 353 St. Louis County Real Property Tax (not specified) (not specified) $141,577 $0 $141,577 Agreement with Rankin Redevelopment Corporation. 5958 Missouri MO Brentwood School District School District 2019 Urban Redevelopment Corporations General Economic Development RSMo. Ch. 353 St. Louis County Real Property Tax (not specified) (not specified) $162,574 $0 $162,574 Agreement with Drury Brentwood. 5959 Missouri MO Cameron R-I School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Dekalb County Real Property Tax (not specified) (not specified) $26,183 $0 $26,183 Gross/net revenue losses are the sum of three tax abatement agreements. 5960 Missouri MO Canton R-V School District School District 2019 Enhanced Enterprise Zones General Economic Development (not specified) Lewis County Real Property Tax Tax Exemption Properties receiving tax abatements must maintain the number of employees that they originally stated would be employed in the County. If the number of employees fall out of the bracketed area, the level of abatement will be lowered. $111,320 $0 $111,320 Gross/net revenue losses are both approximate amounts. Agreement entered into by IDA. 5961 Missouri MO Cape Girardeau School District 63 School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Ch. 353 City of Cape Girardeau; Cape Girardeau County Real Property Tax (not specified) (not specified) $20,000 $0 $20,000 CAFR states that gross/net revenue losses property tax revenues for the district's 2018 calendar year. 5962 Missouri MO Cape Girardeau School District 63 School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) City of Cape Girardeau; Cape Girardeau County Real Property Tax; Personal Property Tax (not specified) (not specified) $24,000 $0 $24,000 Agreement with Schaefer's Electrical Enclosures, Inc. and Transformation LLC. CAFR states that gross/net revenue losses property tax revenues for the district's 2018 calendar year. 5963 Missouri MO Carthage R-Ix School District School District 2019 Industrial Development Bonds General Economic Development RSMo. Sections 100.010 to 100.200 City of Carthage Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $255,938 $148,903 $107,035 (none) 5964 Missouri MO Center School District 58 School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) City of Kansas City Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,134,000 $150,000 $984,000 (none) 5965 Missouri MO Charleston R-I School District School District 2019 Tax Increment Financing (TIF) General Economic Development Real Property Tax Increment Allocation Redevelopment Act RSMo. Sections 99.800 to 99.865 Various counties, cities and townships in Missouri Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $88,291 $0 $88,291 (none) 5966 Missouri MO City of Columbia Municipality 2019 City of Columbia Lease with IBM General Economic Development (not specified) Columbia, Missouri (not specified) (not specified) (not specified) $3,281 $2,591 $690 (none) https://www.como.gov/finance/accounting/financial-reports/ 5967 Missouri MO City of Columbia Municipality 2019 Tax Increment Financing - Tiger Hotel Redevelopment General Economic Development (not specified) Columbia, Missouri (not specified) (not specified) (not specified) $11,090 $0 $11,090 (none) https://www.como.gov/finance/accounting/financial-reports/ 5968 Missouri MO City of Columbia Municipality 2019 Tax Increment Financing - Regency Hotel Redevelopment General Economic Development (not specified) Columbia, Missouri (not specified) (not specified) (not specified) $32,835 $0 $32,835 (none) https://www.como.gov/finance/accounting/financial-reports/ 5969 Missouri MO City of Columbia Municipality 2019 Boone County, Industrial Development Bonds (Chapter 100 Bonds) General Economic Development (not specified) Columbia, Missouri (not specified) (not specified) (not specified) $19,680 $9,840 $9,840 (none) https://www.como.gov/finance/accounting/financial-reports/ 5970 Missouri MO City of Independence Municipality 2019 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) $8,132,808 $0 $8,132,808 (none) https://issuu.com/cityofindepmo/docs/2018-19_acfr?fr=xKAE9_zU1NQ 5971 Missouri MO City of Independence Municipality 2019 Chapter 100 General Economic Development Chapter 100 Missouri Statute City of Independence Real Estate Tax Tax Abatement/PILOT (not specified) $93,597 $0 $93,597 See CAFR for company-specific details https://issuu.com/cityofindepmo/docs/2018-19_acfr?fr=xKAE9_zU1NQ 5972 Missouri MO City of Independence Municipality 2019 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). $79,769 $0 $79,769 See CAFR for company-specific details https://issuu.com/cityofindepmo/docs/2018-19_acfr?fr=xKAE9_zU1NQ 5973 Missouri MO City of Kansas City Municipality 2019 Land Bank of Kansas City Affordable Housing Sections 141.210 - 141.210 and 141.980 - 141.1015 RSMo Kansas City, Missouri Property Tax Tax Exemption (not specified) $48,000 $0 $48,000 Provided breakdown by type of taxes https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5974 Missouri MO City of Kansas City Municipality 2019 City Council Initiatives Business attraction/retention/expansion (not specified) Kansas City, Missouri Profits, Witholdings, Use, Utility, Conventions and Tourism Tax, Sales Tax Tax diversion Performance standards and recapture provisions may also be specified in an agreement. $4,871,000 $0 $4,871,000 Provided breakdown by type of taxes https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5975 Missouri MO City of Kansas City Municipality 2019 Sale/Leaseback - LCRA Construction/rehabilitation Sections 99.300 - 99.660 RSMo, et. seq. Kansas City, Missouri Property Tax Tax Exemption (not specified) $233,000 $3,000 $230,000 Provided breakdown by type of taxes https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5976 Missouri MO City of Kansas City Municipality 2019 Enhanced Enterprise Zones (EZ) General Economic Development (EZ) Sections 135.207 - 135.210 RSMo Kansas City, Missouri Property Tax Tax Abatement (not specified) $360,000 $0 $360,000 Provided breakdown by type of taxes https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5977 Missouri MO City of Kansas City Municipality 2019 Super Tax Increment Financing (TIF) General Economic Development (TIF) Sections 99.800 - 99.865 Revised Statutes of Missouri (RSMo) Kansas City, Missouri Profits, Witholdings, Use, Utility, Conventions and Tourism Tax, Sales Tax Payment In Lieu of Taxes (PILOT) Performance standards and recapture provisions may also be specified in an agreement. $21,093,000 $0 $21,093,000 Provided breakdown by type of taxes https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5978 Missouri MO City of Kansas City Municipality 2019 Tax Increment Financing (TIF) General Economic Development (TIF) Sections 99.800 - 99.865 Revised Statutes of Missouri Kansas City, Missouri Profits, Witholdings, Use, Utility, Sales Tax, Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $66,165,000 $0 $66,165,000 Provided breakdown by type of taxes https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5979 Missouri MO City of Kansas City Municipality 2019 Chapter 100 Industrial development Sections 100.010 - 100.200 RSMo Kansas City, Missouri Property Tax Tax Exemption Failing to meet those standards may result in the company repaying a portion of the abated taxes. $1,829,000 $517,000 $1,312,000 Provided breakdown by type of taxes https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5980 Missouri MO City of Kansas City Municipality 2019 Sales/Leaseback Port KC Port operations Chapter 68 RSMo Kansas City, Missouri Property Tax Tax Abatement (not specified) $739,000 $0 $739,000 Provided breakdown by type of taxes https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5981 Missouri MO City of Kansas City Municipality 2019 Urban Renewal Area Redevelopment/revitalization Sections 99.300 - 99.660 RSMo, et. seq. Kansas City, Missouri Property Tax Tax Abatement Recapture of abated taxes may occur if the recipient does not fulfill their commitments under the redevelopment plan agreements. $551,000 $10,000 $541,000 Provided breakdown by type of taxes https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5982 Missouri MO City of Kansas City Municipality 2019 Chapter 353 Redevelopment/revitalization Chapter 353 RSMo. Kansas City, Missouri Property Tax Tax Abatement Recapture of abated taxes may occur if the recipient does not fulfill their commitments under the redevelopment plan agreements. The development agreement may also require an annual PILOT during the first phase. $1,803,000 $136,000 $1,667,000 Provided breakdown by type of taxes https://drive.google.com/drive/folders/1AMRH4z6Mbjr6LRmEcOFiYUfkaZ-An4CT 5983 Missouri MO City of Springfield Municipality 2019 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) $645,589 $0 $645,589 (none) https://www.springfieldmo.gov/4961/Annual-Reports 5984 Missouri MO City of Springfield Municipality 2019 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 $608,245 $0 $608,245 (none) https://www.springfieldmo.gov/4961/Annual-Reports 5985 Missouri MO City of Springfield Municipality 2019 Chapter 353 Redevelopment/revitalization Sections 99.800 through 99.865 Revised Statutes of Missouri Various governments Real Property Tax Tax Abatement (not specified) $210,636 $0 $210,636 (none) https://www.springfieldmo.gov/4961/Annual-Reports 5986 Missouri MO City of St. Louis Municipality 2019 Chapter 99 - Commercial Construction/rehabilitation Sections 99.700 to 99.715 RSMo or Sections 353.010 ‚Äì 353.190 RSMo; City Ordinance 45977 approved 2/18/52 St. Louis, Missouri Real Property Tax Reduction in assessed value By agreement, if any $1,000 $0 $1,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5987 Missouri MO City of St. Louis Municipality 2019 Chapter 100 - Planned Industrial Expansion Authority Construction/rehabilitation Sections 353.010 ‚Äì 353.190 RSMo; City Ordinance 54788 approved 12/11/1967 St. Louis, Missouri Real Property Tax Tax Abatement By agreement, if any $12,000 $0 $12,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5988 Missouri MO City of St. Louis Municipality 2019 Industrial Revenue Bond Transactions - Personal Property Construction/rehabilitation 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. St. Louis, Missouri Personal Property Tax; Merchants & Manufacturing Tax; Sales and Use Tax Tax Exemption By agreement, if any $51,000 $0 $51,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5989 Missouri MO City of St. Louis Municipality 2019 Chapter 353 - Residential Construction/rehabilitation Sections 353.010 ‚Äì 353.190 RSMo St. Louis, Missouri Real Property Tax Payment In Lieu of Taxes (PILOT) By agreement, if any $362,000 $0 $362,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5990 Missouri MO City of St. Louis Municipality 2019 Chapter 353 - Commercial Construction/rehabilitation Sections 353.010 ‚Äì 353.190 RSMo St. Louis, Missouri Real Property Tax Payment In Lieu of Taxes (PILOT) By agreement, if any $472,000 $0 $472,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5991 Missouri MO City of St. Louis Municipality 2019 Chapter 353 - Residential Construction/rehabilitation Sections 353.010 ‚Äì 353.190 RSMo St. Louis, Missouri Real Property Tax Reduction in assessed value By agreement, if any $743,000 $0 $743,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5992 Missouri MO City of St. Louis Municipality 2019 Chapter 353 - Commercial Construction/rehabilitation Sections 353.010 ‚Äì 353.190 RSMo St. Louis, Missouri Real Property Tax Reduction in assessed value By agreement, if any $1,075,000 $0 $1,075,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5993 Missouri MO City of St. Louis Municipality 2019 Chapter 99 - Residential Construction/rehabilitation Sections 99.700 to 99.715 RSMo or Sections 353.010 ‚Äì 353.190 RSMo; City Ordinance 45977 approved 2/18/52 St. Louis, Missouri Real Property Tax Reduction in assessed value By agreement, if any $1,081,000 $0 $1,081,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5994 Missouri MO City of St. Louis Municipality 2019 Chapter 99 - Commercial Construction/rehabilitation Sections 99.700 to 99.715 RSMo or Sections 353.010 ‚Äì 353.190 RSMo; City Ordinance 45977 approved 2/18/52 St. Louis, Missouri Real Property Tax Reduction in assessed value By agreement, if any $1,578,000 $0 $1,578,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5995 Missouri MO City of St. Louis Municipality 2019 Enhanced Enterprise Zone Tax Incentives General Economic Development (EZ) Sections 135.950 to 135.973 RSMo; City ordinance 67350 approved 12/11/06 St. Louis, Missouri Real Property Tax Payment in Lieu of Taxes (PILOT) By agreement, if any $34,000 $0 $34,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5996 Missouri MO City of St. Louis Municipality 2019 Enhanced Enterprise Zone Tax Incentives General Economic Development (EZ) Sections 135.950 to 135.973, RSMo; City Ordinance 67350 approved 12/11/06 St. Louis, Missouri Real Property Tax Tax Exemption By agreement, if any $472,000 $0 $472,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5997 Missouri MO City of St. Louis Municipality 2019 Industrial Revenue Bond Transactions - Real Property General Economic Development (IRB) 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. St. Louis, Missouri Real Property Tax Tax Exemption By agreement, if any $98,000 $0 $98,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5998 Missouri MO City of St. Louis Municipality 2019 Tax Increment Financing (TIF) - PILOT General Economic Development (TIF) Missouri's TIF Act (RSMo 99.800-99.865). Development area approved by ordinance. St. Louis, Missouri Real Property Tax Payment in Lieu of Taxes (PILOT) By redevelopment agreement $4,644,000 $0 $4,644,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 5999 Missouri MO City of St. Louis Municipality 2019 Tax Increment Financing (TIF) - Economic Activity Tax (EATS) General Economic Development (TIF) Missouri's TIF Act (RSMo 99.800- 99.865). Development area approved by ordinance. St. Louis, Missouri Economic Activities Tax EATS By redevelopment agreement $12,900,000 $0 $12,900,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6000 Missouri MO City of St. Louis Municipality 2019 Industrial Revenue Bond Transactions - Earnings Tax Incentive Credits Redevelopment/revitalization Sections 70.210 to 70.320 RSMo. and the Charter of the City of St. Louis St. Louis, Missouri Earnings Tax Reimbursement By agreement, if any $2,111,000 $0 $2,111,000 (none) https://www.stlouis-mo.gov/government/departments/comptroller/documents/Historical-CAFR-Archive.cfm 6001 Missouri MO Clayton School District School District 2019 Chapter 100 Tax Abatement; Chapter 353 Tax Abatement General Economic Development RSMo. Ch. 100; RSMo. Ch. 353 St. Louis County; City of Clayton; City of Richmond Heights Property Tax Tax Exemption; not specified (not specified) $855,000 $0 $855,000 Gross/net revenue losses are both approximate amounts. 6002 Missouri MO Columbia Public School District School District 2019 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. $239,522 $0 $239,522 Agreement with EAG Laboratories. 6003 Missouri MO Columbia Public School District School District 2019 City of Columbia Agreements General Economic Development Rasmi Sections 99.805 to 99.875 City of Columbia Property Tax TIF/PILOT (not specified) $1,126,430 $377,304 $749,126 Agreement with Regency Hotel. 6004 Missouri MO Community R-VI School District School District 2019 Various Property Tax Abatement Programs General Economic Development Missouri State Statute Section 137.100 Audrain County Property Tax (not specified) (not specified) $1,010,199 $0 $1,010,199 (none) 6005 Missouri MO De Soto School District 73 School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Jefferson County Real Property Tax; Personal Property Tax (not specified) (not specified) $7,497 $0 $7,497 (none) 6006 Missouri MO East Newton County R-VI School District School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Granby Property Tax Tax Diversion (not specified) $33,626 $0 $33,626 (none) 6007 Missouri MO Eldon R-I School District School District 2019 Industrial Development Bonds General Economic Development Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200 City of Eldon Property Tax Tax Exemption (not specified) $26,945 $0 $26,945 Agreement with Johnson Controls, Inc. 6008 Missouri MO Eldon R-I School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Section 353.110 City of Eldon Real Property Tax (not specified) (not specified) $19,204 $0 $19,204 Agreement with Eldon Assisted Living Development Corporation. 6009 Missouri MO Excelsior Springs 40 School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Clay County Property Tax (not specified) (not specified) $75,060 $0 $75,060 CAFR states that gross/net revenue losses are for the property tax revenues for the district's 2018 calendar year. 6010 Missouri MO Fairview R-XI School District School District 2019 Tax Increment Finance (TIF) General Economic Development (not specified) City of West Plains Real Property Tax Tax Diversion (not specified) $89,952 $0 $89,952 Abatement for the South U.S. Highway 160. 6011 Missouri MO Ferguson R-II School District School District 2019 Enhanced Enterprise Zones; Industrial Development Bonds; Chapter 353 Tax Abatements General Economic Development (not specified) Various counties, cities and townships in Missouri Property Tax Tax Exemption; not specified (not specified) $4,142,350 $0 $4,142,350 Gross/net revenue losses are the sum of multiple tax abatement agreements. 6012 Missouri MO Festus R-VI School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Jefferson County Real Property Tax; Personal Property Tax (not specified) (not specified) $34,350 $0 $34,350 (none) 6013 Missouri MO Fort Osage R-I School District School District 2019 Tax Increment Finance (TIF) General Economic Development Tax Increment Allocation Redevelopment Act RsMo. Sections 99.800 to 99.865 City of Independence Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $19,642 $0 $19,642 (none) 6014 Missouri MO Fort Osage R-I School District School District 2019 Tax Increment Finance (TIF) General Economic Development Tax Increment Allocation Redevelopment Act RsMo. Sections 99.800 to 99.865 City of Sugar Creek Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $29,349 $0 $29,349 (none) 6015 Missouri MO Fort Zumwalt School District School District 2019 Industrial Development Bonds General Economic Development (not specified) City of St. Peters Property Tax Tax Exemption (not specified) $489,590 $0 $489,590 (none) 6016 Missouri MO Fort Zumwalt School District School District 2019 Tax Increment Finance (TIF) General Economic Development Tax Increment Allocation Redevelopment Act St. Charles County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,542,014 $0 $1,542,014 (none) 6017 Missouri MO Fort Zumwalt School District School District 2019 Urban Redevelopment Corporations General Economic Development (not specified) City of St. Peters Real Property Tax (not specified) (not specified) $265,657 $0 $265,657 (none) 6018 Missouri MO Francis Howell R-Iii School District School District 2019 Chapter 100 Tax Abatement General Economic Development Missouri Tax Code Chapter 100 Various counties, cities and townships in Missouri Property Tax Tax Exemption (not specified) $531,881 $0 $531,881 Gross/net revenue losses are the sum of agreements made with Fireman's Fund, CitiMortgage, and Centene Corporation. 6019 Missouri MO Fulton Public School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) City of Fulton Property Tax (not specified) (not specified) $134,060 $0 $134,060 (none) 6020 Missouri MO Grain Valley R-V School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Jackson County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $302,111 $56,499 $245,612 (none) 6021 Missouri MO Grandview C-IV School District School District 2019 Tax Increment Finance (TIF); Chapter 353 Tax Abatement; Enhanced Enterprise Zones General Economic Development RSMo. Section 099.0845; RSMo. Chapter 353; RSMo. Sections 135.950 to 135.973 Various counties, cities and townships in Missouri Property Tax Tax Diversion; Tax Exemption; not specified (not specified) $288,905 $0 $288,905 CAFR does not specify which program Property Tax were abated under. 6022 Missouri MO Greene County County 2019 Chap 100/Chap 353/TIF General Economic Development Sections 100.010‐100.200, RSMo Multiple Cities, See CAFR Property Tax, Sales Tax (not specified) (not specified) $422,888 $18,544 $404,344 (none) 6023 Missouri MO Hancock Place School District School District 2019 Enhanced Enterprise Zones; Industrial Development Bonds; Chapter 353 Tax Abatements General Economic Development (not specified) Various counties, cities and townships in Missouri Property Tax Tax Exemption; not specified (not specified) $97,826 $0 $97,826 Gross/net revenue losses are the sum of multiple tax abatement agreements. 6024 Missouri MO Harrisonville Cass R-IX School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Cass County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $373,293 $362,726 $10,567 Reimbursement/offset listed is the sum of reimbursement/offsets from two municipalities, as the CAFR does not provide individual gross/net revenue losses for each one. 6025 Missouri MO Hayti Reorganized School District No.2 School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Sections 135.950 to 135.970 Various counties, cities and townships in Missouri Property Tax Tax Exemption (not specified) $4,378 $0 $4,378 (none) 6026 Missouri MO Hazelwood School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) St. Louis County Property Tax (not specified) (not specified) $2,550,098 $0 $2,550,098 (none) 6027 Missouri MO Henry County R-I School District School District 2019 Enhanced Enterprise Zones General Economic Development (not specified) Pettis County Real Property Tax Tax Exemption (not specified) $1,146 $0 $1,146 (none) 6028 Missouri MO Hickman Mills C-I School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Jackson County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,579,323 $233,917 $3,345,406 (none) 6029 Missouri MO Hillsboro R-III School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. 99.845 Jefferson County Property Tax Tax Exemption (not specified) $734 $0 $734 Agreement with Highway 21, LLC. 6030 Missouri MO Hillsboro R-III School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. 99.845 Jefferson County Property Tax Tax Exemption (not specified) $7,330 $0 $7,330 Agreement with BL & Z invenstments. 6031 Missouri MO Hillsboro R-III School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. 99.845 Jefferson County Property Tax Tax Exemption (not specified) $18,437 $0 $18,437 Agreement with DEM Hillsboro, LLC. 6032 Missouri MO Hillsboro R-III School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. 99.845 Jefferson County Property Tax Tax Exemption (not specified) $18,788 $0 $18,788 Agreement with S&D Hillsboro, LLC. 6033 Missouri MO Independence 30 School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Section 353.110 City of Independence Real Property Tax (not specified) (not specified) $1,962 $0 $1,962 Agreement with St. Clair Park. 6034 Missouri MO Independence 30 School District School District 2019 Chapter 100 Tax Abatement General Economic Development RSMo. Section 144.054 City of Independence Personal Property Tax Tax Exemption (not specified) $385,468 $0 $385,468 Agreement with Unilever. 6035 Missouri MO Independence 30 School District School District 2019 Chapter 100 Tax Abatement General Economic Development RSMo. Section 144.054 City of Independence Real Property Tax Tax Exemption (not specified) $718,133 $0 $718,133 Agreement with Unilever. 6036 Missouri MO Independence 30 School District School District 2019 Tax Increment Finance (TIF) General Economic Development (not specified) City of Independence Real Property Tax Tax Diversion (not specified) $1,288,523 $0 $1,288,523 (none) 6037 Missouri MO Independence 30 School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Section 353.110 City of Independence Real Property Tax (not specified) (not specified) $156,301 $0 $156,301 Agreement with Independence Square. 6038 Missouri MO Independence 30 School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Section 353.110 City of Independence Real Property Tax (not specified) (not specified) $218,050 $0 $218,050 Agreement with Fairmount Carlisle. 6039 Missouri MO Independence 30 School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Section 353.110 City of Independence Real Property Tax (not specified) (not specified) $274,980 $0 $274,980 Agreement with Midtown Truman Road Corridor. 6040 Missouri MO Independence 30 School District School District 2019 Tax Increment Finance (TIF) General Economic Development (not specified) City of Independence Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $34,355 (none) 6041 Missouri MO Jackson Cape Girardeau County R-II School District School District 2019 Tax Increment Finance (TIF) General Economic Development Real Property Tax Increment Allocation Redevelopment Act Various counties, cities and townships in Missouri Real Property Tax Tax Diversion (not specified) $165,494 $0 $165,494 (none) 6042 Missouri MO Jackson County County 2019 Multi-Abatement General Economic Development Multiple Various cities in Jackson County, Missouri Multiple Tax Abatement (not specified) $634,598 $0 $634,598 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6043 Missouri MO Jackson County County 2019 Enhanced Enterprise Zone (EZ) General Economic Development (EZ) Chapter 135, RSMO Various cities in Jackson County, Missouri Property Tax Tax Abatement (not specified) $162,317 $0 $162,317 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6044 Missouri MO Jackson County County 2019 Tax Increment Financing (PILOTS) General Economic Development (TIF) Chapter 99, RSMO Various cities in Jackson County, Missouri Real Property Tax Tax diversion (not specified) $4,681,222 $0 $4,681,222 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6045 Missouri MO Jackson County County 2019 Tax Increment Financing (EATS) General Economic Development (TIF) Chapter 99, RSMO Various cities in Jackson County, Missouri Economic Activity Taxes Tax diversion (not specified) $5,004,511 $0 $5,004,511 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6046 Missouri MO Jackson County County 2019 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) $841,336 $0 $841,336 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6047 Missouri MO Jackson County County 2019 Chapter 99 Redevelopment/revitalization Chapter 99, RSMO Various cities in Jackson County, Missouri Real Property Tax Tax abatement (PILOT) (not specified) $306,734 $0 $306,734 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6048 Missouri MO Jackson County County 2019 Chapter 353 Redevelopment/revitalization Chapter 353, RSMO Various cities in Jackson County, Missouri Property Tax Tax abatement (PILOT) (not specified) $1,636,769 $0 $1,636,769 (none) https://www.jacksongov.org/Government/Departments/Finance-Purchasing/Financial-Reports 6049 Missouri MO Jackson County Reorganized School District School District 2019 Tax Increment Finance (TIF); Chapter 353 Tax Abatement; Enhanced Enterprise Zones General Economic Development RSMo. Section 099.0845; RSMo. Chapter 353; RSMo. Sections 135.950 to 135.973 Various counties, cities and townships in Missouri Property Tax Tax Diversion; Tax Exemption; not specified (not specified) $288,905 $0 $288,905 CAFR does not specify which program Property Tax were abated under. 6050 Missouri MO Jefferson City Public School District School District 2019 Chapter 100 Tax Abatement; Chapter 353 Tax Abatement General Economic Development Missouri Tax Code Chapter 100; Missouri Tax Code Chapter 353 Various counties, cities and townships in Missouri Property Tax Tax Exemption; not specified (not specified) $973,057 $0 $973,057 Gross/net revenue losses are the sum of multiple tax abatement agreements. 6051 Missouri MO Jennings School District School District 2019 Enhanced Enterprise Zones; Industrial Development Bonds; Urban Redevelopment Corporations General Economic Development (not specified) Various counties, cities and townships in Missouri Property Tax Tax Exemption; not specified (not specified) $29,250 $0 $29,250 Gross/net revenue losses are the sum of multiple tax abatement agreements throughout various municipalities. 6052 Missouri MO Joplin School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Jasper County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,374,417 $35,501 $2,338,916 (none) 6053 Missouri MO Kansas City School District School District 2019 Planned Industrial Expansion Authority (PIEA) General Economic Development (not specified) Kansas City Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $8,418,000 $539,000 $7,879,000 (none) 6054 Missouri MO Kansas City School District School District 2019 Tax Increment Financing (TIF); Enhanced Enterprised Zones; Chapter 99 Tax Abatement; Chapter 100 Tax Abatement; Chapter 353 Tax Abatement General Economic Development Not specified; Missouri Tax Code Chapter 99; Missouri Tax Code Chapter 100; Missouri Tax Code Chapter 353 Kansas City Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $21,777,000 $820,000 $20,957,000 Gross/net revenue losses are the sum of multiple tax abatement agreements. 6055 Missouri MO Kearney R-I School District School District 2019 Tax Increment Finance (TIF) General Economic Development (not specified) City of Kearney Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $252,667 $15,690 $236,977 (none) 6056 Missouri MO Kirkwood School District R-VII School District 2019 Industrial Development Bonds; Redevelopment Authority; Urban Revelopment Corporations General Economic Development (not specified) Various counties, cities and townships in Missouri Property Tax (not specified) (not specified) $358,266 $0 $358,266 Gross/net revenue losses are the sum of multiple tax abatement agreements throughout various municipalities. 6057 Missouri MO Ladue School District School District 2019 Property Tax Surcharge Receipts General Economic Development Missouri Constitution Article X, Section 6 St. Louis County Personal Property Tax Tax Exemption (not specified) $54,631 $0 $54,631 (none) 6058 Missouri MO Ladue School District School District 2019 Chapter 100 Tax Abatement General Economic Development RSMo. Chapter 100 St. Louis County Real Property Tax Tax Exemption (not specified) $97,979 $0 $97,979 Agreement with Wexford Danforth. 6059 Missouri MO Ladue School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Chapter 353 St. Louis County Real Property Tax (not specified) (not specified) $37,614 $0 $37,614 Agreement with Shoppes Price Crossing/McKnight Investors. 6060 Missouri MO Lafayette Counhty C-I School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Lafayette County Property Tax (not specified) (not specified) $148,515 $0 $148,515 (none) 6061 Missouri MO Lebanon R-III School District School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Sections 135.950‚Äê135.970 Laclede County Property Tax Tax Exemption (not specified) $17,957 $0 $17,957 (none) 6062 Missouri MO Lebanon R-III School District School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Sections 135.950‚Äê135.970 City of Lebanon Property Tax Tax Exemption (not specified) $82,573 $0 $82,573 (none) 6063 Missouri MO Lebanon R-III School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Sections 353.010 to 353.190 City of Lebanon Real Property Tax (not specified) (not specified) $47,206 $0 $47,206 (none) 6064 Missouri MO Lees Summit R-VII School District School District 2019 Chapter 100 Tax Abatement General Economic Development RSMo. Sections 100.010‚Äê100.200 City of Lee's Summit Property Tax Tax Exemption (not specified) $536,911 $0 $536,911 (none) 6065 Missouri MO Lees Summit R-VII School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Sections 353.010 to 353.190 City of Lee's Summit Real Property Tax (not specified) (not specified) $257,158 $0 $257,158 (none) 6066 Missouri MO Lees Summit R-VII School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Sections 99.800‚Äê99.865 City of Lee's Summit Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,243,984 $0 $3,243,984 (none) 6067 Missouri MO Lewis County C-I School District School District 2019 Enhanced Enterprise Zones General Economic Development (not specified) Lewis County Property Tax Tax Exemption Properties receiving tax abatements must maintain the number of employees that they originally stated would be employed in the County. If the number of employees fall out of the bracketed area, the level of abatement will be lowered. $21,100 $0 $21,100 Gross/net revenue losses are both approximate amounts. Agreement entered into by IDA. 6068 Missouri MO Liberty Public School District 53 School District 2019 Chapter 353 Tax Abatement; Chapter 100 Tax Abatement General Economic Development (not specified) Liberty MO Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,420,761 $481,008 $3,939,753 Gross/net revenue losses are the sum of multiple tax abatement agreements. 6069 Missouri MO Liberty Public School District 53 School District 2019 Tax Increment Finance (TIF) General Economic Development (not specified) City of Liberty; City of Kansas City Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $8,896,369 $7,618,927 $1,277,442 Gross/net revenue losses are the sum of multiple tax abatement agreements due to the fact that CAFR does not provide individual reimbusement amounts. 6070 Missouri MO Lindbergh School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) City of Crestwood Property Tax Tax Diversion Under the redevelopment agreement, if non-senior housing is constructed, the tax revenue will pass through to the District. $293,170 $0 $293,170 Agreement with UrbanStreet Group. 6071 Missouri MO Louisiana R-II School District School District 2019 Enhanced Enterprise Zones General Economic Development (not specified) Pike County Property Tax Tax Exemption Properties receiving tax abatements must maintain the number of employees that they originally stated would be employed in the County. If the number of employees fall out of the bracketed area, the level of abatement will be lowered. $1,511 $0 $1,511 CAFR states that gross/net revenue loss is for the 2019-2020 fiscal year, but this is most likely a typo. Agreement entered into by IDA. 6072 Missouri MO Maries County R-I School District School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Sections 135.950 to 135.970 Maries County Property Tax Tax Exemption (not specified) $99,002 $0 $99,002 (none) 6073 Missouri MO Maryville R-II School District School District 2019 Tax Increment Finance (TIF) General Economic Development (not specified) City of Maryville Property Tax Tax Diversion (not specified) $79,218 $0 $79,218 CAFR states that gross/net revenue losses are the property tax revenues for the district's 2018 calendar year. 6074 Missouri MO Maryville R-II School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) City of Maryville Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $321,632 $255,693 $65,939 Agreement with Kawaski Motors Manufacturing Corp, U.S.A. 6075 Missouri MO Mehlville R-Ix School District School District 2019 Industrial Development Bonds General Economic Development Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200 St. Louis County Property Tax Tax Exemption (not specified) $57,431 $0 $57,431 Agreement made with Packaging Concepts, Inc. 6076 Missouri MO Mehlville R-Ix School District School District 2019 Property Tax Surcharge Receipts General Economic Development Missouri Constitution Article X, Section 6 St. Louis County Property Tax Tax Exemption (not specified) $57,919 $0 $57,919 (none) 6077 Missouri MO Mexico School District 59 School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Chapter 353 City of Mexico Property Tax Taxes Tax Exemption (not specified) $372,647 $0 $372,647 Gross/net revenue losses are for the 2018 fiscal year, and are approximate amounts. 6078 Missouri MO Mexico School District 60 School District 2019 Industrial Development Bonds General Economic Development RSMo. Chapter 100 City of Mexico Property Tax Taxes Tax Exemption Section 100.800 of the RSMo does provide for the recapture of abated taxes, sometimes referred to as ‚Äúclaw back‚Äù provisions, in the event an abatement recipient does not fulfill the commitment it makes in return for the tax abatement. $641,574 $0 $641,574 Gross/net revenue losses are both approximate amounts. 6079 Missouri MO Missouri State 2019 Missouri Low Income Housing Tax Credit Affordable Housing Sections 135.350-135.363, RSMo State of Missouri Income Tax; Corporate Franchise Tax; Insurance Premium Tax; Other 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 ¬ß42. The MOLIHTC reduced state taxes by $153,024,000 during fiscal year 2019. $153,024,000 $0 $153,024,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6080 Missouri MO Missouri State 2019 Brownfield Remediation Brownfield rehabilitation Sections 447.700-447.718, RSMo State of Missouri Income Tax; Corporate Franchise Tax; Insurance Premium Tax; Bank Tax; Other 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. $13,029,000 $0 $13,029,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6081 Missouri MO Missouri State 2019 Business Facility Tax Credit Business attraction/retention/expansion Sections 135.100-135.150 and Section 135.258, RSMo State of Missouri Income tax; Insurance premium tax; Insurance Company Retaliatory Tax Tax Credit (no provisions for recapture) $8,218,000 $0 $8,218,000 Program has sunset https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6082 Missouri MO Missouri State 2019 Distressed Areas Land Assemblage Community development Section 99.1205, RSMo State of Missouri Income Tax; Insurance Premium Tax; Bank Tax; Other Financial Institutions Tax Tax Credit (no provisions for recapture) $43,000 $0 $43,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6083 Missouri MO Missouri State 2019 Rebuilding Communities Tax Credit Community development Section 135.535, RSMo State of Missouri Income Tax; Corporate Franchise Tax; Insurance Premium Tax; Bank Tax; Other Financial Institutions Tax Tax Credit (no provisions for recapture) $56,000 $0 $56,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6084 Missouri MO Missouri State 2019 Neighborhood Preservation Tax Credit Construction/rehabilitation Sections 135.475-135.487, RSMo State of Missouri Income Tax; Corporate Franchise Tax; Insurance Premium Tax; Other 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. $2,807,000 $0 $2,807,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6085 Missouri MO Missouri State 2019 Enhanced Enterprise Zone General Economic Development (EZ) Sections 135.950-135.973, RSMo State of Missouri Income Tax Tax Credit (no provisions for recapture) $4,929,000 $0 $4,929,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6086 Missouri MO Missouri State 2019 Historic Preservation Tax Credit Historic Preservation Revised Statutes of Missouri Sections 253.545-253.561 State of Missouri Income Tax; Insurance Premium Tax; Bank Tax; Other Financial Institutions Tax Tax Credit (no provisions for recapture) $54,566,000 $0 $54,566,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6087 Missouri MO Missouri State 2019 Business Use Incentives for Large-Scale Development Infrastructural development Sections 100.700-100.850, RSMo. State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Other Financial Institutions Tax Tax Credit The Tax Credits become subject to recapture if the company does not expend the minimum investment on or before the first test date established in the program agreement, or create and maintain the minimum number of new jobs on or before the first test date. The first test date is the last day of the closest calendar quarter ending 3 years following bond closing. The Tax Credits are also subject to recapture if the company eliminates or announces its intention to eliminate all the new jobs at the project within 2 years of the first test date. 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. $13,776,000 $0 $13,776,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6088 Missouri MO Missouri State 2019 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. $374,000 $0 $374,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6089 Missouri MO Missouri State 2019 Missouri Works - Job Retention Training Job Creation/Retention Sections 620.800-620.809, RSMo. State of Missouri Withholding payment Tax deferral 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. $2,781,000 $0 $2,781,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6090 Missouri MO Missouri State 2019 Missouri Works - New Jobs Training Job Creation/Retention Sections 620.800-620.809, RSMo. State of Missouri Withholding payment Tax deferral 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. $4,715,000 $0 $4,715,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6091 Missouri MO Missouri State 2019 Missouri Quality Jobs Job Creation/Retention Sections 620.1875-620.1890, RSMo State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Other Financial Institutions Tax Tax Credit; retention of withholding tax (no provisions for recapture) $48,411,000 $0 $48,411,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6092 Missouri MO Missouri State 2019 Missouri Works - Business Incentives Job Creation/Retention Sections 620.2000-620.2020, RSMo State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Other Financial Institutions Tax Tax Credit; retention of withholding tax The agreement requires 100% of the benefits received to be repaid within 60 days for misrepresentation or out-of state location or one year for failure to file an annual report. $64,787,000 $0 $64,787,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6093 Missouri MO Missouri State 2019 Missouri Manufacturing Jobs Act Manufacturing development Section 620.1910, RSMo State of Missouri Withholding Taxes Retention of withholding tax (no provisions for recapture) $15,013,000 $0 $15,013,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6094 Missouri MO Missouri State 2019 Amateur Sports Ticket Sales Tax Credit Sports and other mega events Section 67.3000, RSMo State of Missouri Income Tax; Bank Tax; Insurance Premium Tax; Other Financial Institutions Tax Tax Credit (no provisions for recapture) $1,421,000 $0 $1,421,000 (none) https://oa.mo.gov/accounting/reports/annual-reports/annual-comprehensive-financial-reports 6095 Missouri MO Moberly School District 81 School District 2019 Urban Redevelopment; Enhanced Enterprise Zones; Community Redevelopment District General Economic Development RSMo. Chapter 353.110; RSMo. Chapter 135.953 City of Moberly Real Property Tax (not specified) (not specified) $410,000 $0 $410,000 Gross/net revenue loss is the sum of multiple program agreements as CAFR does not provide individual amounts. 6096 Missouri MO Moniteau County R-I School District School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Chapter 135 Montieau County Property Tax Taxes Tax Exemption (not specified) $16,498 $0 $16,498 (none) 6097 Missouri MO Neosho R-V School District School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Sections 135.950 to 135.970 Various counties, cities and townships in Missouri Property Tax Tax Exemption (not specified) $41,770 $0 $41,770 (none) 6098 Missouri MO Neosho R-V School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Sections 99.800 to 99.865 Various counties, cities and townships in Missouri Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $214,226 $0 $214,226 (none) 6099 Missouri MO Neosho R-V School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Sections 353.010 to 353.190 Various counties, cities and townships in Missouri Real Property Tax (not specified) (not specified) $19,283 $0 $19,283 (none) 6100 Missouri MO Nevada Vernon County R-V School District School District 2019 Tax Increment Finance (TIF); Chapter 353 Tax Abatement; Enhanced Enterprise Zones General Economic Development RSMo. Section 99.865; RSMo. Chapter 353; RSMo. Sections 135.950 to 135.970 Various counties, cities and townships in Missouri Property Tax Tax Diversion; Tax Exemption (not specified) $40,314 $0 $40,314 (none) 6101 Missouri MO New Madrid County R-I School District School District 2019 Industrial Development Bonds General Economic Development Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200 New Madrid County Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $738,122 $221,437 $516,685 (none) 6102 Missouri MO Normandy School District Collaborative School District 2019 Enhanced Enterprise Zones; Industrial Development Bonds; Urban Redevelopment Corporations General Economic Development (not specified) Various counties, cities and townships in Missouri Property Tax Tax Exemption (not specified) $652,656 $0 $652,656 Gross/net revenue losses are the sum of multiple tax abatement agreements throughout various municipalities. 6103 Missouri MO North Kansas City School District 74 School District 2019 Village of Claycomo Tax Abatements General Economic Development RSMo. Chapter 100 Village of Claycomo Property Tax Tax Exemption Failing to meet these standards may result in the company repaying a portion of the abated taxes. $150,074 $0 $150,074 (none) https://www.nkcschools.org/Page/4525 6104 Missouri MO North Kansas City School District 74 School District 2019 City of Gladstone Tax Abatements General Economic Development RSMo. Chapter 100 City of Gladstone Property Tax Tax Exemption Failing to meet these standards may result in the company repaying a portion of the abated taxes. $343,560 $0 $343,560 (none) https://www.nkcschools.org/Page/4525 6105 Missouri MO North Kansas City School District 74 School District 2019 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. $2,251,000 $0 $2,251,000 (none) https://www.nkcschools.org/Page/4525 6106 Missouri MO North Kansas City School District 74 School District 2019 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 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. $8,381,000 $0 $8,381,000 (none) https://www.nkcschools.org/Page/4525 6107 Missouri MO Orchard Farm R-V School District School District 2019 Tax Increment Finance (TIF) General Economic Development (not specified) St. Charles County Real Property Tax Tax Diversion (not specified) $2,565,105 $0 $2,565,105 Gross/net revenue losses are the sum of two tax abatement agreements, as CAFR does not provide individual amounts. 6108 Missouri MO Park Hill School District School District 2019 Industrial Development Bonds General Economic Development Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200 City of Riverside Real Property Tax; Personal Property Tax Tax Exemption (not specified) $71,289 $0 $71,289 Agreement with Premium Waters. 6109 Missouri MO Park Hill School District School District 2019 Industrial Development Bonds General Economic Development Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200 City of Riverside Real Property Tax; Personal Property Tax Tax Exemption (not specified) $246,527 $0 $246,527 Agreement with U.S. Farathane. 6110 Missouri MO Park Hill School District School District 2019 Industrial Development Bonds General Economic Development Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200 City of Riverside Real Property Tax; Personal Property Tax Tax Exemption (not specified) $333,125 $0 $333,125 Agreement with Yanfeng. 6111 Missouri MO Park Hill School District School District 2019 Industrial Development Bonds General Economic Development Missouri Constitution Article VI, Section 27 (b); RSMo. Sections 100.010 to 100.200 City of Riverside Real Property Tax; Personal Property Tax Tax Exemption (not specified) $333,843 $0 $333,843 Agreement with Hoover/Adient. 6112 Missouri MO Parkway C-II School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) St. Louis County Property Tax (not specified) (not specified) $2,403,259 $0 $2,403,259 These tax abatements are considered immaterial to the overall financial statements. 6113 Missouri MO Pattonville R-III School District School District 2019 Enhanced Enterprise Zones; Industrial Development Bonds; Land Clearance for Redevelopment Authority; Urban Redevelopment Corporations General Economic Development (not specified) Various counties, cities and townships in Missouri Property Tax Tax Exemption; not specified (not specified) $1,220,826 $0 $1,220,826 Gross/net revenue losses are the sum of multiple tax abatement agreements throughout various municipalities. 6114 Missouri MO Platte County R-III School District School District 2019 Tax Increment Finance (TIF); Chapter 99 Tax Abatement; Chapter 100 Tax Abatement; 353 Tax Abatement; Enhanced Enterprise Zones; General Economic Development RSMo.Chapter 99; RSMo.Chapter 100; RSMo.Chapter 353; Missouri Works City of Kansas City Property Tax Tax Exemption; Tax Diversion; not specified (not specified) $72,000 $0 $72,000 Gross/net revenue losses are the sum of multiple tax abatement agreements throughout various municipalities. 6115 Missouri MO Pleasant Hill R-III School District School District 2019 Enhanced Enterprise Zones General Economic Development (not specified) Northeast Cass County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $6,478 $7,087 $0 (none) 6116 Missouri MO Pleasant Hope R-VI School District School District 2019 Chapte 100 Tax Abatement; Chapter 353 Tax Abatement General Economic Development RSMo.Chapter 100; RSMo.Chapter 353 City of Springfield Property Tax Tax Exemption (not specified) $1,263 $0 $1,263 (none) 6117 Missouri MO Pleasant Hope R-VI School District School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Sections 135.950 to 135.973 Polk County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,438 $2,438 $0 Agreement with Moon Ridge Foods. 6118 Missouri MO Pleasant Hope R-VI School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Greene County Property Tax (not specified) (not specified) $60 $0 $60 (none) 6119 Missouri MO Poplar Bluff R-I School District School District 2019 Industrial Development Bonds General Economic Development (not specified) City of Poplar Bluff Property Tax Tax Exemption (not specified) $167,750 $0 $167,750 (none) 6120 Missouri MO Poplar Bluff R-I School District School District 2019 Enhanced Enterprise Zones General Economic Development (not specified) City of Poplar Bluff Property Tax Tax Exemption (not specified) $1,490,345 $0 $1,490,345 (none) 6121 Missouri MO Raymore-Peculiar R-II School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) City of Raymore Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $348,551 $118,848 $229,703 (none) 6122 Missouri MO Raytown C-II School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Sections 99.800 to 99.865 City of Independence Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $85,514 $0 $85,514 (none) 6123 Missouri MO Raytown C-II School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Sections 353.010 to 353.190 City of Kansas City Property Tax Taxes (not specified) (not specified) $1,061 $0 $1,061 (none) 6124 Missouri MO Raytown C-II School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Sections 99.800 to 99.865 City of Raytown Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $294,972 $0 $294,972 (none) 6125 Missouri MO Raytown C-II School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Sections 99.800 to 99.865 City of Kansas City Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $519,615 $0 $519,615 (none) 6126 Missouri MO Raytown C-II School District School District 2019 Industrial Development Bonds General Economic Development RSMo. Sections 100.010‚Äê100.200 City of Kansas City Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $849,324 $540,458 $308,866 (none) 6127 Missouri MO Raytown C-II School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Sections 353.010 to 353.190 City of Raytown Property Tax Taxes (not specified) (not specified) $139,118 $0 $139,118 (none) 6128 Missouri MO Republic R-III School District School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Sections 135.950 to 135.970 City of Republic Property Tax Tax Exemption (not specified) $403,221 $0 $403,221 (none) 6129 Missouri MO Richmond R-Xvi School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Chapter 353 City of Richmond Real Property Tax (not specified) (not specified) $188,431 $0 $188,431 Agreement with Downtown RRC. CAFR states that gross/net revenue losses are the property tax revenues for the district's 2018 calendar year. 6130 Missouri MO Ritenour School District School District 2019 Property Tax Surcharge Receipts General Economic Development Missouri Constitution Article X, Section 6 St. Louis County Personal Property Tax Tax Exemption (not specified) $56,523 $0 $56,523 (none) 6131 Missouri MO Ritenour School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Chapter 353 City of Overland Real Property Tax (not specified) (not specified) $73,726 $0 $73,726 Agreement with Southgate. 6132 Missouri MO Ritenour School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Chapter 353 City of Edmundson Real Property Tax (not specified) (not specified) $463,680 $0 $463,680 Agreement with Pear Tree/St. Louis Airport Marriot 6133 Missouri MO Rock Port R-II School District School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Chapter 135.953 Atchison County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $326,355 $18,737 $307,618 (none) 6134 Missouri MO Rockwood R-VI School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) St. Louis County Property Tax (not specified) (not specified) $76,820 $0 $76,820 CAFR deemed immaterial. https://www.rsdmo.org/site/handlers/filedownload.ashx?moduleinstanceid=4398&dataid=38383&FileName=2020%20Comprehensive%20Annual%20Financial%20Report.pdf 6135 Missouri MO Rolla School District School District 2019 Various Property Tax Abatement Programs General Economic Development RSMo. Chapter 100; RSMo. Section 353.110; RSMo. Sections 135.950 to 135.973; RSMo. Sections 99.800 to 99.865 Various counties, cities and townships in Missouri Property Tax (not specified) (not specified) $344,851 $0 $344,851 Gross/net revenue losses are the sum of multiple tax abatement agreements throughout various municipalities. 6136 Missouri MO South Harrison County R-Ii School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Chapter 99.800 City of Bethany Real Property Tax Tax Diversion (not specified) $31,190 $0 $31,190 (none) 6137 Missouri MO Springfield R-XII School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Greene County MO Property Tax (not specified) (not specified) $1,080,453 $458,100 $622,353 (none) https://www.sps.org/Page/4706 6138 Missouri MO St Charles R-VI School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Section 99.845 St. Charles County Property Tax Tax Diversion (not specified) $488,388 $0 $488,388 Abatement for West Clay Ext. Redevelopment. 6139 Missouri MO St Charles R-VI School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Section 99.845 St. Charles County Property Tax Tax Diversion (not specified) $1,825,541 $0 $1,825,541 Abatement for St.Charles Plaza at Noah's Ark. 6140 Missouri MO St Charles R-VI School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Chapter 353 St. Charles County Property Tax (not specified) (not specified) $570,779 $0 $570,779 Agreement with Best Buy. 6141 Missouri MO St Charles R-VI School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Chapter 353 St. Charles County Property Tax (not specified) (not specified) $1,331,185 $0 $1,331,185 Agreement with Reckitt Benckiser. 6142 Missouri MO St Charles R-VI School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Section 99.845 St. Charles County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,332 Abatement for St. Peters Rt. 370 Redevelopment. 6143 Missouri MO St Joseph School District School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Sections 135.950 to 135.970 City of St. Joseph Property Tax Taxes Tax Exemption (not specified) $954,053 $0 $954,053 (none) 6144 Missouri MO St Joseph School District School District 2019 Chapter 100 Tax Abatement General Economic Development RSMo. Sections 100.010‚Äê100.200 City of St. Joseph Property Tax Taxes Tax Exemption (not specified) $1,364,021 $0 $1,364,021 (none) 6145 Missouri MO St Joseph School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Sections 353.010 to 353.190 City of St. Joseph Property Tax Taxes (not specified) (not specified) $231,933 $0 $231,933 (none) 6146 Missouri MO St Joseph School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Sections 99.800 to 99.865 City of St. Joseph Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $2,583,231 $262,578 $2,320,653 (none) 6147 Missouri MO St Louis Public School District Transitional District School District 2019 Various Tax Abatment Programs General Economic Development Various, see CAFR St Louis MO Property Tax (not specified) (not specified) $35,775,566 $0 $35,775,566 See CAFR for program specifics https://www.slps.org/domain/10 6148 Missouri MO St. Charles County County 2019 Dispatch and Alarm Abatements (not specified) (not specified) Various Cities Property Tax (not specified) (not specified) $50,037 $0 $50,037 (none) https://www.sccmo.org/Archive.aspx?AMID=57 6149 Missouri MO St. Charles County County 2019 Road and Bridge Abatements (not specified) (not specified) Various Cities Property Tax (not specified) (not specified) $222,799 $0 $222,799 (none) https://www.sccmo.org/Archive.aspx?AMID=57 6150 Missouri MO St. Louis County County 2019 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 Property Tax Tax abatement (industrial revenue bonds) (not specified) $834,520 $0 $834,520 (none) 6151 Missouri MO St. Louis County County 2019 Urban Redevelopment Corporations Redevelopment/revitalization Chapter 353 of the Revised Statutes of Missouri St. Louis County Property Tax Tax Abatement (not specified) $11,162 $0 $11,162 (none) https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 6152 Missouri MO St. Louis County County 2019 Urban Redevelopment Corporations General Economic Development (not specified) Other localities within St. Louis County, Missouri Property Tax Tax Abatement (not specified) $739,731 $0 $739,731 See CAFR for jurisdiction-specific details https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 6153 Missouri MO St. Louis County County 2019 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) $125,144 $0 $125,144 See CAFR for jurisdiction-specific details https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 6154 Missouri MO St. Louis County County 2019 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) $251,749 $0 $251,749 See CAFR for jurisdiction-specific details https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 6155 Missouri MO St. Louis County County 2019 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) $22,367 $0 $22,367 See CAFR for jurisdiction-specific details https://stlouiscountymo.gov/st-louis-county-departments/administration/fiscal-management/ 6156 Missouri MO Ste Genevieve County R-II School District School District 2019 Tax Increment Finance (TIF) General Economic Development Real Property Tax Increment Allocation Redevelopment Act Various counties, cities and townships in Missouri Real Property tax Tax Diversion (not specified) $6,837 $0 $6,837 (none) 6157 Missouri MO Ste Genevieve County R-II School District School District 2019 Industrial Development Bonds General Economic Development (not specified) Ste. Genevieve County Property Tax Tax Exemption (not specified) $6,429,401 $0 $6,429,401 (none) 6158 Missouri MO Strafford R-VI School District School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Sections 135.950 to 135.970 City of Strafford Property Tax Taxes Tax Exemption (not specified) $125,235 $0 $125,235 (none) 6159 Missouri MO Strafford R-VI School District School District 2019 Enhanced Enterprise Zones General Economic Development RSMo. Sections 135.950 to 135.970 Springfield Property Tax Taxes Tax Exemption (not specified) $236,129 $0 $236,129 (none) 6160 Missouri MO Sullivan C-II School District School District 2019 Enhanced Enterprise Zones General Economic Development (not specified) City of Sullivan Property Tax Tax Exemption (not specified) $2,338 $0 $2,338 Agreement with SDC Inc. 6161 Missouri MO Sullivan C-II School District School District 2019 Enhanced Enterprise Zones General Economic Development (not specified) City of Sullivan Property Tax Tax Exemption (not specified) $6,009 $0 $6,009 Agreement with Acid Mines Properties, LLC. 6162 Missouri MO Sullivan C-II School District School District 2019 Enhanced Enterprise Zones General Economic Development (not specified) City of Sullivan Property Tax Tax Exemption (not specified) $8,743 $0 $8,743 Agreement wit Fidelity Communications Co. 6163 Missouri MO Sullivan C-II School District School District 2019 Enhanced Enterprise Zones General Economic Development (not specified) City of Sullivan Property Tax Tax Exemption (not specified) $9,324 $0 $9,324 Agreement with Reliable Turbine Services LLC. 6164 Missouri MO Sullivan C-II School District School District 2019 Enhanced Enterprise Zones General Economic Development (not specified) City of Sullivan Property Tax Tax Exemption (not specified) $139,230 $0 $139,230 Agreement with Menard Inc. 6165 Missouri MO Tipton R-VI School District School District 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Moniteau County Property Tax (not specified) (not specified) $30,780 $0 $30,780 Gross/net revenue losses are both approximate amounts. 6166 Missouri MO University City School District School District 2019 Land Clearance for Redevelopment Authority General Economic Development RSMo. Sections 99.300 to 99.660 St. Louis County Property Tax (not specified) (not specified) $108 $0 $108 Agreement with 7700 Olive Blvd. 6167 Missouri MO University City School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Chapter 353 City of University City Property Tax (not specified) (not specified) $4,668 $0 $4,668 Agreement with Habitat U City. 6168 Missouri MO University City School District School District 2019 Land Clearance for Redevelopment Authority General Economic Development RSMo. Sections 99.300 to 99.660 St. Louis County Property Tax (not specified) (not specified) $5,462 $0 $5,462 Agreement with Habitat for Humanity. 6169 Missouri MO University City School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Chapter 353 City of Overland Property Tax (not specified) (not specified) $17,043 $0 $17,043 Agreement with Page Green Campus. 6170 Missouri MO University City School District School District 2019 Land Clearance for Redevelopment Authority General Economic Development RSMo. Sections 99.300 to 99.660 St. Louis County Property Tax (not specified) (not specified) $278,724 $0 $278,724 Agreement with Delcrest Apartments. 6171 Missouri MO University City School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Chapter 353 City of University City Real Property Tax (not specified) (not specified) $278,724 $0 $278,724 Agreement with Mansions on the Plaza. 6172 Missouri MO University City School District School District 2019 Chapter 353 Tax Abatement Redevelopment/revitalization RSMo. Chapter 353 City of Overland Property Tax (not specified) (not specified) $100,862 $0 $100,862 Agreement with Albirici. 6173 Missouri MO Van-Far R-I School District School District 2019 Various Property Tax Abatement Programs General Economic Development RSMo. Sections 135.200 to 135.260 Audrain County Property Tax (not specified) (not specified) $36,435 $0 $36,435 (none) 6174 Missouri MO Warrensburg R-VI School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Sections 99.800 to 99.865 City of Warrensburg Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $104,088 $0 $104,088 Gross/net revenue losses are both approximate amounts. 6175 Missouri MO Warrensburg R-VI School District School District 2019 Industrial Development Bonds General Economic Development RSMo. Sections 100.010 to 100.200 City of Warrensburg Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $214,784 $0 $214,784 Agreement with EnerSys Energy Products, Inc. Gross/net revenue losses are both approximate amounts. 6176 Missouri MO Washington School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Sections 99.800 to 99.865 City of Washington Real Property Tax; Personal Property Tax Tax Diversion (not specified) $447,208 $0 $447,208 Gross/net revenue losses are the sum of three tax abatement agreements from the 2018 and 2019 calendar years. 6177 Missouri MO Waynesville R-VI School District School District 2019 Chapter 100 Tax Abatement General Economic Development RSMo. Sections 100.010‚Äê100.200 City of Waynesville Property Tax Taxes Tax Exemption (not specified) $42,773 $0 $42,773 (none) 6178 Missouri MO Waynesville R-VI School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Sections 99.800 to 99.865 City of St. Robert Property Tax Taxes Payment In Lieu of Taxes (PILOT) (not specified) $170,157 $0 $170,157 (none) 6179 Missouri MO Webster Groves School District School District 2019 Tax Increment Finance (TIF) General Economic Development Real Property Tax Increment Allocation Redevelopment Act Various counties, cities and townships in Missouri Real Property Tax Tax Diversion (not specified) $302,165 $0 $302,165 (none) 6180 Missouri MO Wentzville R-IV School District School District 2019 Tax Increment Finance (TIF) General Economic Development RSMo. Section 99.865 St. Charles County Property Tax Tax Diversion (not specified) $174,043 $0 $174,043 Agreement with M&B Sachs Bus Park. 6181 Missouri MO Wentzville R-IV School District School District 2019 Chapter 100 Tax Abatement General Economic Development RSMo. Sections 100.010‚Äê100.200 St. Charles County Real Property Tax; Personal Property Tax Tax Exemption (not specified) $469,937 $0 $469,937 Agreement with General Motors. 6182 Missouri MO Wentzville R-IV School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Chapter 353 St. Charles County Real Property Tax (not specified) (not specified) $137,712 $0 $137,712 Agreement with Dardenne Praire Plaza. 6183 Missouri MO Wentzville R-IV School District School District 2019 Chapter 100 Tax Abatement General Economic Development RSMo. Sections 100.010‚Äê100.200 St. Charles County Real Property Tax; Personal Property Tax Tax Exemption (not specified) $1,421,637 $0 $1,421,637 Agreement with General Motors. 6184 Missouri MO Wentzville R-IV School District School District 2019 Chapter 100 Tax Abatement General Economic Development RSMo. Sections 100.010‚Äê100.200 St. Charles County Real Property Tax; Personal Property Tax Tax Exemption (not specified) $1,430,547 $0 $1,430,547 Agreement with Wentzville Logisitics. 6185 Missouri MO Wentzville R-IV School District School District 2019 Chapter 100 Tax Abatement General Economic Development RSMo. Sections 100.010‚Äê100.200 St. Charles County Real Property Tax; Personal Property Tax Tax Exemption (not specified) $1,621,542 $0 $1,621,542 Agreement with Mastercard. 6186 Missouri MO Wentzville R-IV School District School District 2019 Chapter 353 Tax Abatement General Economic Development RSMo. Chapter 353 St. Charles County Real Property Tax (not specified) (not specified) $371,585 $0 $371,585 Agreement with Wentzville Bluffs. 6187 Missouri MO West Plains R-VII School District School District 2019 Tax Increment Finance (TIF) General Economic Development (not specified) City of West Plains Real Property Tax; Personal Property Tax Tax Diversion (not specified) $3,311 $0 $3,311 Abatement for South U.S. Highway 160. Gross/net revenue loss is the sum of abatement amounts from the both the 2018 and 2019 calendar years. 6188 Missouri MO West Plains R-VII School District School District 2019 Tax Increment Finance (TIF) General Economic Development (not specified) City of West Plains Real Property Tax; Personal Property Tax Tax Diversion (not specified) $27,414 $0 $27,414 Abatement for U.S. Highway 63. Gross/net revenue loss is the sum of abatement amounts from the both the 2018 and 2019 calendar years. 6189 Montana MT Bozeman School District School District 2019 New or Expanding Industry General Economic Development MCA 15-24-14 Gallatin County Personal Property Tax; Real Property Tax Tax Abatement 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. $3,585 $0 $3,585 (none) https://www.bsd7.org/ 6472 Montana MT Butte School District School District 2019 Property Tax Abatement Programs General Economic Development Council Resolution 16-35, under section 15-24-1502 of the Montana Code Annotated Butte Silver Bow City and County Property Tax Tax Abatement (not specified) $22,851 $0 $22,851 (none) https://www.co.silverbow.mt.us/2032/Annual-Comprehensive-Financial-Report 6473 Montana MT Butte Silver Bow City and County City/County 2019 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 $41,030 $0 $41,030 (none) https://www.co.silverbow.mt.us/2032/Annual-Comprehensive-Financial-Report 6474 Montana MT Columbia Falls School District 2019 New or Expanding Industry General Economic Development MCA 15-24-1402 Flathead County Property Tax Tax Abatement (not specified) $3,093 $0 $3,093 The School District levied mills based on this lower taxable valuation after taking into account the tax abatement. The total mills levied in FY 2019 were 265.74. The tax abatements resulted in an increase of mills but did not result in a loss of tax revenue as mills necessary to generate the revenue to fully fund the budget are based on the lower (adjusted) tax valuations. Recipient of abatement is OKO Properties, LLC/Western Building Center. Abatement began in 2010. 6475 Montana MT Columbia Falls School District 2019 New or Expanding Industry General Economic Development MCA 15-24-1402 Flathead County Property Tax Tax Abatement (not specified) $60,157 $0 $60,157 The School District levied mills based on this lower taxable valuation after taking into account the tax abatement. The total mills levied in FY 2019 were 265.74. The tax abatements resulted in an increase of mills but did not result in a loss of tax revenue as mills necessary to generate the revenue to fully fund the budget are based on the lower (adjusted) tax valuations. Recipient of abatement is FH Stoltze Land and Lumber Company. Abatement began in 2014. 6476 Montana MT Flathead County County 2019 New & Expanding Business General Economic Development Montana Code Annotated, Title 15, Chapter 24, Part 1 Property Tax Tax Abatement Tax Abatement $84,283 $0 $84,283 (none) https://flathead.mt.gov/department-directory/finance# 6477 Montana MT Gallatin County County 2019 New & Expanding Business General Economic Development Montana Code Annotated, Title 15, Chapter 24, Part 14, Gallatin County Property Tax Tax Abatement Tax Abatement $69,314 $0 $69,314 (none) https://gallatincomt.virtualtownhall.net/finance-department/pages/annual-audit-reports 6478 Montana MT Helena School District School District 2019 Various Tax Abatements General Economic Development MCA 15-24-14 Lewis and Clark County 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. $65,288 $0 $65,288 See CACFR for company specific amounts, about half the abatemetns are for Boeing. https://helenaschools.org/departments/business-finance/ 6479 Montana MT Kalispell School District 2019 New or Expanding Industry General Economic Development MCA 15-24-14 Flathead County Property Tax Tax Abatement Property Tax abated by this section are subject to recapture if the ownership does not meet the requirements of this section or the City‚Äôs resolution granting the abatement. $86 $0 $86 Recipient of Abatement is Semitool Inc. 6480 Montana MT Kalispell School District 2019 New or Expanding Industry General Economic Development MCA 15-24-14 Flathead County Property Tax Tax Abatement Property Tax abated by this section are subject to recapture if the ownership does not meet the requirements of this section or the City‚Äôs resolution granting the abatement. $2,350 $0 $2,350 Recipient of abatement is R Thompson Farms LLC. 6481 Montana MT Kalispell School District 2019 New or Expanding Industry General Economic Development MCA 15-24-14 Flathead County Property Tax Tax Abatement Property Tax abated by this section are subject to recapture if the ownership does not meet the requirements of this section or the City‚Äôs resolution granting the abatement. $13,728 $0 $13,728 Recipient of Abatement is Semitool Inc. 6482 Montana MT Montana State 2019 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. $3,769,000 $0 $3,769,000 (none) https://sfsd.mt.gov/SAB/acfr/index 6483 Montana MT Yellowstone County County 2019 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 $1,808,002 $0 $1,808,002 CAFR reports losses to cities and school districts due to the county's agreements https://www.yellowstonecountymt.gov/finance/CompRpt/compreport22/index.asp 6484 Nebraska NE Adams Central Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Village of Juniata Property Tax Tax Diversion (not specified) $10,678 $0 $10,678 (none) 6580 Nebraska NE Ainsworth Community Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Ainsworth Property Tax Tax Diversion (not specified) $12,830 $0 $12,830 (none) 6581 Nebraska NE Alliance School District 6 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Alliance Property Tax Tax Diversion (not specified) $313,829 $0 $313,829 Abatement granted by Community Redevelopment Authority. CAFR states that gross/net revenue loss is for the year ended August 31, 2018, but this is most likely a typo. 6582 Nebraska NE Boone Central Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Albion Property Tax Tax Diversion (not specified) $21,475 $0 $21,475 (none) 6583 Nebraska NE Brady Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Village of Brady Property Tax Tax Diversion (not specified) $1,974 $0 $1,974 Abatement granted by Community Redevelopment Agency. 6584 Nebraska NE Broken Bow Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Broken Bow Property Tax Tax Diversion (not specified) $95,970 $0 $95,970 (none) 6585 Nebraska NE Central City Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Central City Property Tax Tax Diversion (not specified) $433,793 $0 $433,793 (none) 6586 Nebraska NE Chadron School District 2 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Chadron Property Tax Tax Diversion (not specified) $56,117 $0 $56,117 Abatement granted by Community Development Agency. 6587 Nebraska NE City of Bellevue Municipality 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Bellevue, Nebraska Property Tax Tax Increment Financing (TIF) (not specified) $73,000 $0 $73,000 (none) https://www.bellevue.net/departments/finance/documents-forms-reports 6588 Nebraska NE City of Grand Island Municipality 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Grand Island, Nebraska (not specified) (not specified) (not specified) $3,126,000 $0 $3,126,000 (none) https://www.grand-island.com/departments/finance/monthly-financial-statements/city-financial-statements 6589 Nebraska NE City of Kearney Municipality 2019 Community Development Act General Economic Development (not specified) Kearney, Nebraska (not specified) (not specified) (not specified) $82,930 $0 $82,930 (none) 6590 Nebraska NE City of Kearney Municipality 2019 Nebraska Advantage Act and the Employment and Investment Growth Act General Economic Development (not specified) Boone County, Nebraska (not specified) (not specified) (not specified) $25,362 $0 $25,362 (none) 6591 Nebraska NE City of Lincoln Municipality 2019 Tax Increment Financing (TIF) General Economic Development (TIF) Neb.Rev.Stat. SS 18-2101 through 18-2150 Lincoln, Nebraska Property Tax - TIF (not specified) (not specified) $1,681,289 $0 $1,681,289 (none) 6592 Nebraska NE City of Lincoln Municipality 2019 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) (not specified) $768,802 $0 $768,802 (none) 6593 Nebraska NE City of Omaha Municipality 2019 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) $6,929,000 $0 $6,929,000 (none) https://finance.cityofomaha.org/ 6594 Nebraska NE City of Omaha Municipality 2019 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) $13,498,000 $0 $13,498,000 (none) https://finance.cityofomaha.org/ 6595 Nebraska NE Cozad Community Schools 11 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Cozad Property Tax Tax Diversion (not specified) $12,339 $0 $12,339 (none) 6596 Nebraska NE Creighton Community Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Creighton Property Tax Tax Diversion (not specified) $3,916 $0 $3,916 (none) 6597 Nebraska NE Dodge County School District 001 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Fremont Property Tax Tax Diversion (not specified) $184,988 $0 $184,988 (none) 6598 Nebraska NE Douglas County County 2019 Tax Increment Financing (TIF) Blight State Statute §18-2101 through §18-2150 Unspecified Property Tax Tax Increment Financing (TIF) (not specified) $4,912,300 $0 $4,912,300 (none) https://www.douglascountyclerk.org/finance-division/county-financial-reports 6599 Nebraska NE Douglas County School District 54 Ralston Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Ralston Property Tax Tax Diversion (not specified) $634,497 $0 $634,497 (none) 6600 Nebraska NE Dundy County Stratton Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Benkelman Property Tax Tax Diversion (not specified) $68,494 $0 $68,494 (none) 6601 Nebraska NE Eustis Farnam Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Village of Farnam Property Tax Tax Diversion (not specified) $10,872 $0 $10,872 (none) 6602 Nebraska NE Falls City School District 74-0056 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Falls City Property Tax Tax Diversion (not specified) $13,531 $0 $13,531 Abatement granted by Community Redevelopment Authority. 6603 Nebraska NE Gothenburg Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Gothenburg Property Tax Tax Diversion (not specified) $184,156 $0 $184,156 Abatement granted by Community Redevelopment Authority. 6604 Nebraska NE Grand Island Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Grand Island Property Tax Tax Diversion (not specified) $1,325,062 $0 $1,325,062 Abatement granted by Community Redevelopment Authority. 6605 Nebraska NE Hastings Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Hastings Property Tax Tax Diversion (not specified) $247,928 $0 $247,928 (none) 6606 Nebraska NE Holdrege Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City Holdrege Property Tax Tax Diversion (not specified) $177,114 $0 $177,114 Abatement granted by Community Redevelopment Authority. 6607 Nebraska NE Kearney School District 07 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Kearney Property Tax Tax Diversion (not specified) $736,568 $0 $736,568 Abatement granted by Community Redevelopment Authority. 6608 Nebraska NE Lancaster County County 2019 Various Tax Abatement Programs General Economic Development (not specified) Various, see CAFR Property Tax Tax Abatement (not specified) $1,410,396 $0 $1,410,396 (none) https://www.lancaster.ne.gov/Archive.aspx?AMID=44 6609 Nebraska NE Laurel Concord Coleridge Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Laurel Property Tax Tax Diversion (not specified) $63,151 $0 $63,151 (none) 6610 Nebraska NE Lexington School District 1 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Lexington Property Tax Tax Diversion (not specified) $512,052 $0 $512,052 (none) 6611 Nebraska NE Louisville Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City Louisville Property Tax Tax Diversion (not specified) $181,326 $0 $181,326 (none) 6612 Nebraska NE Loup City Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Loup City Property Tax Tax Diversion (not specified) $6,615 $0 $6,615 Abatement granted by Community Redevelopment Authority. 6613 Nebraska NE McCook School District 17 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of McCook Property Tax Tax Diversion (not specified) $130,753 $0 $130,753 Abatement granted by Community Development Agency. 6614 Nebraska NE Mead Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Mead Property Tax Tax Diversion (not specified) $133,198 $0 $133,198 (none) 6615 Nebraska NE Nebraska State 2019 Beginner Farmer Tax Credit Act Agricultural development Neb. Rev. Stat. ¬ß¬ß 77-5201 through 77-5215 State of Nebraska Property Tax; Income Tax Tax Exemption; Tax Credit 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. $1,619,000 $0 $1,619,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6616 Nebraska NE Nebraska State 2019 Angel Investment Tax Credit Capital investment Neb. Rev. Stat. ¬ß 77-6301 to 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. $6,114,000 $0 $6,114,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6617 Nebraska NE Nebraska State 2019 Community Development Assistance Act Community development Neb. Rev. Stat. ¬ß¬ß 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 6618 Nebraska NE Nebraska State 2019 New Market Job Growth Investment Tax Credit Community development Neb. Rev. Stat. ¬ß¬ß 77-1101 through 77-1119 State of Nebraska Income Tax; Insurance Premium Tax; Financial Institutions Tax Tax Credit The Act provides that credits may be recaptured in several situations. First, credits may be recaptured if any amount of the federal qualified equity investment credit is recaptured. Second, credits may be recaptured if the CDE redeems or repays some or all of the principle of the investment prior to the last credit allowance date. Finally, credits may be recaptured if the CDE fails to invest pursuant to, and satisfy the requirements of, the program and maintain its investment in a qualified lowincome community investment in Nebraska until the last credit allowance date. $11,715,000 $0 $11,715,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6619 Nebraska NE Nebraska State 2019 Nebraska Job Creation and Mainstreet Revitalization Act Historic Preservation Neb. Rev. Stat. ¬ß¬ß 77-2901 to 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 State Historical Preservation Officer 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, Tax Credits may be recaptured from the property owner. $4,362,000 $0 $4,362,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6620 Nebraska NE Nebraska State 2019 Employment and Investment Growth Job Creation/Retention Neb. Rev. Stat. ¬ß¬ß 77-4101 through 77-4113 State of Nebraska Income Tax; Sales and Use Tax Tax Credit; tax refund Benefits will be recaptured if the minimum levels of investment or employment are not maintained for all years during the seven-year entitlement period. Under recapture, for each year the levels are not maintained, the taxpayer cannot earn new Tax Credits or claim direct refunds of sales and use taxes for investments made during the year. The State will also assess a portion of benefits already received and retain a portion of subsequent tax offsets or refunds to recover the portion of benefits subject to recapture. For each year of recapture, the length of the property Tax Exemption will be reduced by one year. $51,593,000 $0 $51,593,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6621 Nebraska NE Nebraska State 2019 Nebraska Advantage Rural Development Act Job Creation/Retention Neb. Rev. Stat. ¬ß¬ß 77-5701 through 77-5735 State of Nebraska Property Tax; Sales and Use Tax Tax Exemption; Tax Credit; tax refund Benefits will be recaptured if the minimum levels of investment or employment are not maintained for all years during the entitlement period. Under recapture, for each year the levels are not maintained, the taxpayer cannot earn new Tax Credits or claim direct refunds of sales and use tax for investments made during the year. The State will also recapture a portion of benefits already received and retain a portion of subsequent tax offsets or refunds to recover the portion of benefits subject to recapture. $194,303,000 $0 $194,303,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6622 Nebraska NE Nebraska State 2019 Nebraska Advantage Rural Development Act Rural development Neb. Rev. Stat. ¬ß¬ß 77-27,187 through 77-27,196.01 State of Nebraska Property Tax; Sales and Use Tax; Income Tax Tax Credit; Tax refund If a taxpayer with a Level 1 or Level 2 project fails to attain 75% of investment or employment estimates or to maintain required employment and investment levels for three years after the year of qualification, all benefits will be recaptured. If a taxpayer with a livestock modernization project fails to attain 75% of investment estimates, all benefits will be recaptured. $1,217,000 $0 $1,217,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6623 Nebraska NE Nebraska State 2019 Nebraska Advantage Microenterprise Tax Credit Act Small business development Neb. Rev. Stat. ¬ß¬ß 77-5901 through 77-5908 State of Nebraska (not specified) Tax Credit (no provisions for recapture) $857,000 $0 $857,000 (none) https://das.nebraska.gov/accounting/fin-report.html 6624 Nebraska NE Nebraska Unified School District 1 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Village of Verdigre Property Tax Tax Diversion (not specified) $1,925 $0 $1,925 (none) 6625 Nebraska NE Ogallala Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Ogallala Property Tax Tax Diversion (not specified) $254,264 $0 $254,264 Abatement granted by Community Redevelopment Authority. 6626 Nebraska NE Omaha Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Bellevue Property Tax Tax Diversion (not specified) $105 $0 $105 (none) 6627 Nebraska NE Omaha Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Omaha Property Tax Tax Diversion (not specified) $17,972 $0 $17,972 (none) 6628 Nebraska NE Oneill Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of O'Neill Property Tax Tax Diversion (not specified) $66,970 $0 $66,970 (none) 6629 Nebraska NE Ord Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Ord; Valley County Property Tax Tax Diversion (not specified) $279,203 $0 $279,203 (none) 6630 Nebraska NE Osceola Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Osceola Property Tax Tax Diversion (not specified) $16,810 $0 $16,810 Agreement with local grain cooperative. 6631 Nebraska NE Osmond Community Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Osmond Property Tax Tax Diversion (not specified) $12,164 $0 $12,164 (none) 6632 Nebraska NE Papillion-Lavista School District 27 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of La Vista Property Tax Tax Diversion (not specified) $10,563 $0 $10,563 Abatement granted by Community Redevelopment Authority. Used for the stated purpose of installation of sidewalks, street furniture, and sidewalk landscaping with the development of commercial space and multifamily units, as well as private, structured parking spaces. 6633 Nebraska NE Schuyler Community Schools 123 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Schuyler Property Tax Tax Diversion (not specified) $24,539 $0 $24,539 Abatement granted by Community Redevelopment Authority. 6634 Nebraska NE Scottsbluff Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Scottsbluff Property Tax Tax Diversion (not specified) $250,334 $0 $250,334 (none) 6635 Nebraska NE Seward School District No.9 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Seward Property Tax Tax Diversion (not specified) $76,063 $0 $76,063 (none) 6636 Nebraska NE South Sioux City Community Schools District 11 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of South Sioux City Property Tax Tax Diversion (not specified) $844,907 $0 $844,907 (none) 6637 Nebraska NE Tekamah Herman Community School School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Tekamah Property Tax Tax Diversion (not specified) $4,508 $0 $4,508 (none) 6638 Nebraska NE Valentine Community Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Valentine Property Tax Tax Diversion (not specified) $30,294 $0 $30,294 (none) 6639 Nebraska NE Wahoo School District 39 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Wahoo Property Tax Tax Diversion (not specified) $97,053 $0 $97,053 (none) 6640 Nebraska NE Waverly Public Schools 55-0145 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Eagle; City of Waverly Property Tax Tax Diversion (not specified) $4,902 $0 $4,902 Recipient of abatement is Vacek Enterprises 9811. 6641 Nebraska NE Waverly Public Schools 55-0145 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Eagle; City of Waverly Property Tax Tax Diversion (not specified) $9,969 $0 $9,969 Abatement granted for Fourth Street Project. 6642 Nebraska NE Waverly Public Schools 55-0145 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Eagle; City of Waverly Property Tax Tax Diversion (not specified) $20,235 $0 $20,235 Recipient of abatement is Kamterer 9807. 6643 Nebraska NE Waverly Public Schools 55-0145 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Eagle; City of Waverly Property Tax Tax Diversion (not specified) $21,426 $0 $21,426 Abatement granted for Tractor Supply Retail. 6644 Nebraska NE Waverly Public Schools 55-0145 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Eagle; City of Waverly Property Tax Tax Diversion (not specified) $48,430 $0 $48,430 Abatement granted for Tractor Supply Distribution. 6645 Nebraska NE Waverly Public Schools 55-0145 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Eagle; City of Waverly Property Tax Tax Diversion (not specified) $55,256 $0 $55,256 Recipient of abatement is Lincoln Poultry 9803. 6646 Nebraska NE Waverly Public Schools 55-0145 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Eagle; City of Waverly Property Tax Tax Diversion (not specified) $67,792 $0 $67,792 Recipient of abatement is Waverly Area B Redv 9809. 6647 Nebraska NE Waverly Public Schools 55-0145 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Eagle; City of Waverly Property Tax Tax Diversion (not specified) $197,777 $0 $197,777 Recipient of abatement is Watts Electric 9805. 6648 Nebraska NE West Holt Public Schools School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Atkinson Property Tax Tax Diversion (not specified) $117,435 $0 $117,435 (none) 6649 Nebraska NE West Point School District 1 School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of West Point Property Tax Tax Diversion (not specified) $68,492 $0 $68,492 (none) 6650 Nevada NV Carson City County 2019 Various Tax Abatements General Economic Development Nevada Revised Statutes (NRS) Chapter 279 Sales Tax Tax rebate (not specified) $381,153 $0 $381,153 See CAFR doe company specific details https://www.carson.org/government/budget-financial-information 7144 Nevada NV Churchill County School District School District 2019 Renewable Energy Environmental protection Nevada Revised Statutes 701A.370 State of Nevada Unsecured Property Tax; Local School Support Tax (Sales and Use Tax) (not specified) (not specified) $1,533,686 $0 $1,533,686 (none) 7145 Nevada NV Churchill County School District School District 2019 New or Expanded Businesses Business attraction/retention/expansion Nevada Revised Statutes 361.0687 State of Nevada Unsecured Property Tax (not specified) (not specified) $84,445 $0 $84,445 (none) 7146 Nevada NV City of Henderson Municipality 2019 Various incentives agreements Redevelopment/revitalization NRS 279 Henderson, Nevada Real and Personal Property Tax Tax refund (not specified) $6,567,006 $0 $6,567,006 Provided breakdown by named recipients https://www.cityofhenderson.com/government/departments/finance/financial-statements 7147 Nevada NV City of Henderson Municipality 2019 Partial abatement of certain taxes imposed on new or expanded data center Technology (data center) NRS 360.754 State of Nevada Property Tax; Sales and Use Tax (not specified) (not specified) $329,151 $0 $329,151 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 7148 Nevada NV City of Henderson Municipality 2019 Abatement for eligible machinery or equipment used by certain new or expanded businesses Manufacturing development NRS 374.357 State of Nevada Sales and Use Tax (not specified) (not specified) $291,972 $0 $291,972 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 7149 Nevada NV City of Henderson Municipality 2019 Energy-related tax incentives Energy production NRS 360.701A State of Nevada Property Tax; Sales and Use Tax (not specified) (not specified) $271,673 $0 $271,673 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 7150 Nevada NV City of Henderson Municipality 2019 Redevelopment Area Owner Participation Agreements Redevelopment/revitalization NRS 279 Henderson, Nevada Real Property Tax Tax refund (not specified) $143,095 $0 $143,095 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 7151 Nevada NV City of Henderson Municipality 2019 Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft Technology (aviation) NRS 360.753 State of Nevada Personal Property Tax; Sales and Use Tax (not specified) (not specified) $30,236 $0 $30,236 (none) https://www.cityofhenderson.com/government/departments/finance/financial-statements 7152 Nevada NV City of Las Vegas Municipality 2019 Partial abatement of certain taxes imposed on new or expanded data center Technology (data center) NRS 360.754 State of Nevada (not specified) (not specified) (not specified) $798,684 $0 $798,684 (none) https://www.lasvegasnevada.gov/Government/Departments/Finance 7153 Nevada NV City of Las Vegas Municipality 2019 Abatement for eligible machinery or equipment used by certain new or expanded businesses Manufacturing development NRS 374.357 State of Nevada (not specified) (not specified) (not specified) $708,469 $0 $708,469 (none) https://www.lasvegasnevada.gov/Government/Departments/Finance 7154 Nevada NV City of Las Vegas Municipality 2019 Energy-related tax incentives Energy production NRS 701A State of Nevada (not specified) (not specified) (not specified) $659,214 $0 $659,214 (none) https://www.lasvegasnevada.gov/Government/Departments/Finance 7155 Nevada NV City of Las Vegas Municipality 2019 Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft Technology (aviation) Nevada Revised Statues 360.753 State of Nevada (not specified) (not specified) (not specified) $73,367 $0 $73,367 (none) https://www.lasvegasnevada.gov/Government/Departments/Finance 7156 Nevada NV City of North Las Vegas Municipality 2019 Data Centers Abatement General Economic Development (not specified) State of Nevada (not specified) (not specified) (not specified) $189,366 $0 $189,366 (none) http://www.cityofnorthlasvegas.com/departments/finance/cafr.php 7157 Nevada NV City of North Las Vegas Municipality 2019 Local Sales and Use Tax Abatement General Economic Development (not specified) State of Nevada (not specified) (not specified) (not specified) $167,977 $0 $167,977 (none) http://www.cityofnorthlasvegas.com/departments/finance/cafr.php 7158 Nevada NV City of North Las Vegas Municipality 2019 Renewable Energy Abatement General Economic Development (not specified) State of Nevada (not specified) (not specified) (not specified) $156,298 $0 $156,298 (none) http://www.cityofnorthlasvegas.com/departments/finance/cafr.php 7159 Nevada NV City of North Las Vegas Municipality 2019 Aviation Tax Abatement General Economic Development (not specified) State of Nevada (not specified) (not specified) (not specified) $17,395 $0 $17,395 (none) http://www.cityofnorthlasvegas.com/departments/finance/cafr.php 7160 Nevada NV City of Reno Municipality 2019 Energy-related tax incentives Energy production NRS 701A State of Nevada (not specified) (not specified) (not specified) $1,649,561 $0 $1,649,561 (none) https://www.reno.gov/government/departments/finance/financial-reports 7161 Nevada NV City of Reno Municipality 2019 Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft Technology (aviation) Nevada Revised Statues 360.753 State of Nevada (not specified) (not specified) (not specified) $66,223 $0 $66,223 (none) https://www.reno.gov/government/departments/finance/financial-reports 7162 Nevada NV City of Reno Municipality 2019 Abatement for eligible machinery or equipment used by certain new or expanded businesses Manufacturing development NRS 374.357 State of Nevada (not specified) (not specified) (not specified) $55,361 $0 $55,361 (none) https://www.reno.gov/government/departments/finance/financial-reports 7163 Nevada NV City of Reno Municipality 2019 Partial abatement of certain taxes imposed on new or expanded data center Technology (data center) NRS 360.754 State of Nevada (not specified) (not specified) (not specified) $9,608 $0 $9,608 (none) https://www.reno.gov/government/departments/finance/financial-reports 7164 Nevada NV City of Sparks Municipality 2019 Local Sales and Use Tax Abatement General Economic Development (not specified) State of Nevada (not specified) (not specified) (not specified) $692,625 $0 $692,625 (none) 7165 Nevada NV City of Sparks Municipality 2019 Aviation Tax Abatement General Economic Development (not specified) State of Nevada (not specified) (not specified) (not specified) $27,806 $0 $27,806 (none) 7166 Nevada NV City of Sparks Municipality 2019 Renewable Energy Abatement General Economic Development (not specified) State of Nevada (not specified) (not specified) (not specified) $23,245 $0 $23,245 (none) 7167 Nevada NV City of Sparks Municipality 2019 Data Centers Abatement General Economic Development (not specified) State of Nevada (not specified) (not specified) (not specified) $4,034 $0 $4,034 (none) 7168 Nevada NV Clark County County 2019 Data Center General Economic Development NRS 360.754 State of Nevada Property Tax; Sales and Use Tax Partial abatement (not specified) $1,090,200 $0 $1,090,200 (none) https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php 7169 Nevada NV Clark County County 2019 Standard General Economic Development NRS 374.357 State of Nevada Sales and Use Tax Partial abatement (not specified) $967,058 $0 $967,058 (none) https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php 7170 Nevada NV Clark County County 2019 Renewable Energy Energy production NRS 701A.370 State of Nevada Property Tax; Sales and Use Tax Partial abatement (not specified) $899,825 $0 $899,825 (none) https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php 7171 Nevada NV Clark County County 2019 Aviation Technology (aviation) NRS 360.753 State of Nevada Personal Property Tax; Sales and Use Tax Partial abatement (not specified) $100,145 $0 $100,145 (none) https://www.clarkcountynv.gov/government/departments/finance/financial_reporting/comptroller/cafr.php 7172 Nevada NV Clark County School District School District 2019 Multiple Programs: Aviation; Data Centers; Energy; Standard; Tesla General Economic Development Nevada Revised Statutes 360.753; 360.754; 701A.370; 374.357; 360.965 State of Nevada Local School Support Tax (Sales and Use Tax) (not specified) (not specified) $9,021,492 $0 $9,021,492 Program information is reported by the state at http://controller.nv.gov/FinRpts/GASB/Tax_Abatement_Reports/. 7173 Nevada NV Douglas County School District School District 2019 Standard General Economic Development Nevada Revised Statutes 374.357 State of Nevada Local School Support Tax (Sales and Use Tax) (not specified) (not specified) $3,770 $0 $3,770 Reported by the state; school district CAFR does not contain GASB 77. 7174 Nevada NV Elko County County 2019 Renewable Energy Energy production (not specified) State of Nevada Property Tax Tax Abatement (not specified) $426,815 $0 $426,815 (none) 7175 Nevada NV Lander County School District School District 2019 Renewable Energy Environmental protection Nevada Revised Statutes 701A.370 State of Nevada Local School Support Tax (Sales and Use Tax) (not specified) (not specified) $165,698 $0 $165,698 (none) 7176 Nevada NV Lincoln County School District School District 2019 (not specified) (not specified) (not specified) State of Nevada Property Tax (not specified) (not specified) $111,479 $0 $111,479 (none) 7177 Nevada NV Lyon County County 2019 Various Tax Abatments - State of NV General Economic Development (not specified) State of Nevada Sales Tax, Property Tax Tax Abatement (not specified) $342,987 $0 $342,987 (none) https://www.lyon-county.org/228/Comptroller 7178 Nevada NV Nevada State 2019 Transferable Tax Credits Capital investment Nevada Revised Statutes 231.1555 State of Nevada Gaming Tax Tax Credit (no provisions for recapture) $45,714,000 $0 $45,714,000 (none) https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7179 Nevada NV Nevada State 2019 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) $4,786,000 $0 $4,786,000 multiple programs - see CAFR for more details https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7180 Nevada NV Nevada State 2019 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. $4,289,000 $0 $4,289,000 multiple programs - see CAFR for more details https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7181 Nevada NV Nevada State 2019 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) $4,285,000 $0 $4,285,000 (none) https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7182 Nevada NV Nevada State 2019 Renewable Energy Tax Abatements Energy production multiple State of Nevada Sales and Use Tax; Real and Personal Property Tax Tax Exemption (not specified) $954,000 $0 $954,000 multiple programs - see CAFR for more details https://controller.nv.gov/FinRpts/CAFR/ACFR/ 7183 Nevada NV Nye County School District School District 2019 Renewable Energy Environmental protection Nevada Revised Statutes 701A.370 State of Nevada Unsecured Property Tax; Local School Support Tax (Sales and Use Tax) (not specified) (not specified) $1,330,327 $0 $1,330,327 (none) 7184 Nevada NV Storey County School District School District 2019 Multiple: Data Center; Standard; Tesla Business attraction/retention/expansion Nevada Revised Statutes 360.754; 374.357; 360.965 State of Nevada Local School Support Tax (Sales and Use Tax) (not specified) (not specified) $16,415,849 $0 $16,415,849 Program information is reported by the state at http://controller.nv.gov/FinRpts/GASB/Tax_Abatement_Reports/. 7185 Nevada NV Washoe County County 2019 Standard General Economic Development (not specified) State of Nevada Property/Employer Excise/Sales/Use Taxes Tax Abatement (not specified) $6,027,103 $0 $6,027,103 (none) 7186 Nevada NV Washoe County County 2019 Aviation General Economic Development (not specified) State of Nevada Local Option Taxes Tax Abatement (not specified) $241,964 $0 $241,964 (none) 7187 Nevada NV Washoe County County 2019 Renewable Energy Energy production (not specified) State of Nevada Local Option Taxes Tax Abatement (not specified) $202,276 $0 $202,276 (none) 7188 Nevada NV Washoe County County 2019 Data Center General Economic Development (not specified) State of Nevada Local Option Taxes Tax Abatement (not specified) $35,108 $0 $35,108 (none) 7189 Nevada NV Washoe County School District School District 2019 Standard Business attraction/retention/expansion Nevada Revised Statutes 374.357 State of Nevada (not specified) (not specified) (not specified) $6,133,074 $0 $6,133,074 (none) https://www.washoeschools.net/Page/548 7190 Nevada NV Washoe County School District School District 2019 Aviation Technology (aviation) Nevada Revised Statutes 374.357 State of Nevada Property Tax; Local School Support Tax (Sales and Use Tax) (not specified) (not specified) $246,218 $0 $246,218 (none) https://www.washoeschools.net/Page/548 7191 Nevada NV Washoe County School District School District 2019 Renewable Energy Environmental protection Nevada Revised Statutes 374.357 State of Nevada Property Tax; Local School Support Tax (Sales and Use Tax) (not specified) (not specified) $158,333 $0 $158,333 (none) https://www.washoeschools.net/Page/548 7192 Nevada NV Washoe County School District School District 2019 Data Centers Technology (data center) Nevada Revised Statutes 374.357 State of Nevada Property Tax; Local School Support Tax (Sales and Use Tax) (not specified) (not specified) $35,724 $0 $35,724 (none) https://www.washoeschools.net/Page/548 7193 New Hampshire NH City of Manchester Municipality 2019 Community Revitalization Tax Relief Incentive General Economic Development (not specified) Manchester, New Hampshire Property Tax Tax Abatement (no provisions for recapture) $244,915 $0 $244,915 (none) https://www.manchesternh.gov/Departments/Finance/Annual-Financial-Report 7327 New Hampshire NH City of Nashua Municipality 2019 Community Revitalization Tax Relief Incentive Property improvements New Hampshire Revised Statutes Annotated 79E Nashua, New Hampshire Property Tax Tax Abatement (not specified) $280,642 $0 $280,642 (none) https://www.nashuanh.gov/DocumentCenter/Index/471 7328 New Hampshire NH New Hampshire State 2019 Economic Revitalization Zone Tax Credit (ERZTC) Community development Revised Statutes Annotated 162-N:7 State of New Hampshire Business Profits Tax; Business Enterprise Tax Tax Credit (no provisions for recapture) $938,000 $0 $938,000 (none) https://www.das.nh.gov/accounting/ACFR.aspx 7329 New Hampshire NH New Hampshire State 2019 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 7330 New Jersey NJ Barrington School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Borough of Barrington Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $959,164 $91,968 $867,196 (none) 7443 New Jersey NJ Bayonne School District School District 2019 Long Term Tax Exemptions General Economic Development (not specified) City of Bayonne Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $16,091,790 $5,120,500 $10,971,290 Only a portion of the reported number is allocated to the school district 7444 New Jersey NJ Bellmawr School District School District 2019 (not specified) General Economic Development (not specified) Borough of Bellmawr Property Tax (not specified) (not specified) $177,411 $0 $177,411 (none) 7445 New Jersey NJ Bergenfield Borough School District School District 2019 Long Term Tax Exemption (LTTE); New Jersey Housing and Mortgage Financing (NJHMFA) Affordable Housing Long Term Tax Exempt Law (NJSA 40A:20 et. seq.); Senior Citizens Nonprofit Rental Housing Tax Law (NJSA 55:141-1) Borough of Bergenfield Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $248,670 $0 $248,670 (none) 7446 New Jersey NJ Berlin Borough School District School District 2019 (not specified) Affordable Housing N.J.S.A. 40A:20-1 et seq. Borough of Berlin Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $91,690 $27,561 $64,129 (none) 7447 New Jersey NJ Berlin Township School District School District 2019 (not specified) General Economic Development (not specified) Township of Berlin Property Tax (not specified) (not specified) $86,172 $0 $86,172 (none) 7448 New Jersey NJ Bernards Township School District School District 2019 (not specified) Affordable Housing (not specified) Township of Bernards Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $478,527 $366,443 $112,084 Only a portion of the reported number is allocated to the school district 7449 New Jersey NJ Bound Brook School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Borough of Bound Brook Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $704,982 $0 $704,982 (none) 7450 New Jersey NJ Bridgeton City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Bridgeton Property Tax (not specified) (not specified) $282,129 $0 $282,129 (none) 7451 New Jersey NJ Burlington City School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. City of Burlington Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $30,389 $0 $30,389 (none) 7452 New Jersey NJ Burlington Township Board Of Education School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Township of Burlington Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $657,187 $222,020 $435,167 (none) 7453 New Jersey NJ Caldwell-West Caldwell School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Borough of Caldwell Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $255,640 $0 $255,640 (none) 7454 New Jersey NJ Chester School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Borough of Chester Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $24,765 $0 $24,765 (none) 7455 New Jersey NJ Cinnaminson Township School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Township of Cinnaminson Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $748,019 $0 $748,019 Only a portion of the reported number is allocated to the school district 7456 New Jersey NJ City of Elizabeth Municipality 2019 PILOT Agreements Affordable Housing (not specified) Elizabeth, New Jersey Property Tax Tax Abatement (not specified) $29,030,351 $13,821,875 $15,208,476 (none) 7457 New Jersey NJ Clifton School District School District 2019 Long Term Tax Exemptions; Senior Citizen Nonprofit Rental Housing Affordable Housing Long Term Tax Exemption Law (NJSA 40A:20 et.seq.); Senior Citizens Nonprofit Rental Housing Tax Law (NJSA 55:141-1) City of Clifton Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,776,318 $0 $1,776,318 Gross/net revenue losses are the sum of abated taxes from both programs. 7458 New Jersey NJ Closter School District School District 2019 Housing and Mortgage Financing Affordable Housing New Jersey Housing and Mortgage Financing Act (NJSA 55:14K et. seq.) Borough of Closter Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $69,001 $0 $69,001 (none) 7459 New Jersey NJ Collingswood School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Borough of Collingswood Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,459,932 $0 $1,459,932 (none) 7460 New Jersey NJ Cranford School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Township of Cranford Property Tax Payment In Lieu of Taxes (PILOT) (not specified) The 2019 User Friendly Budget for the Township of Cranford did not recognize any revenue from annual service charges in lieu of payment of taxes from the District in 2019. 7461 New Jersey NJ Delanco Township School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Township of Delanco Property Tax (not specified) (not specified) $296,485 $0 $296,485 (none) 7462 New Jersey NJ Dover School District School District 2019 Senior Citizens Nonprofit Rental Housing Affordable Housing Senior Citizens Nonprofit Rental Housing Tax Law (N.J.S.A. 55:141-5) Town of Dover Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $98,002 $0 $98,002 (none) 7463 New Jersey NJ East Brunswick Township School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Township of East Brunswick Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $862,908 $0 $862,908 (none) 7464 New Jersey NJ Edgewater Park Township School District School District 2019 Five-Year Exemption and Abatement Construction/rehabilitation New Jersey Five-Year Exemption and Abatement Law, N.J.S.A 40A:21 (the "Law") Township of Edgewater Park Property Tax Tax Exemption (not specified) $740,078 $0 $740,078 (none) 7465 New Jersey NJ Edison School District School District 2019 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) 7466 New Jersey NJ Elizabeth School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Elizabeth Property Tax (not specified) (not specified) $5,703,270 $0 $5,703,270 (none) 7467 New Jersey NJ Fort Lee School District School District 2019 (not specified) General Economic Development (not specified) Borough of Fort Lee Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $471,000 CAFR fails to report the abated amounts 7468 New Jersey NJ Freehold Borough School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Borough of Freehold Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,056,480 $0 $1,056,480 (none) 7469 New Jersey NJ Freehold Regional High School District School District 2019 (not specified) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) $621,857 $0 $621,857 (none) 7470 New Jersey NJ Gateway Regional School District School District 2019 Five-Year Exemption and Abatement Property improvements NJSA 40A:21-1 et seq Borough of Westville Property Tax Tax Exemption (not specified) $3,976 $0 $3,976 (none) 7471 New Jersey NJ Glassboro School District School District 2019 Local Redevelopment and Housing; Long Term Tax Exemption Construction/rehabilitation The Local Redevelopment and Housing Law, NJSA 40A:12A-1 et seq.; Long Term Tax Exemption Law, NJSA 40A:20 et seq. Borough of Glassboro Property Tax Not specified; Tax Exemption (not specified) $8,731,185 $2,557,201 $6,173,984 (none) 7472 New Jersey NJ Glassboro School District School District 2019 Five-Year Exemption and Abatement Property improvements The Five-Year Exemption and Abatement Law, NJSA 40A:21-1 et seq. Borough of Glassboro Property Tax (not specified) (not specified) $1,756,199 $0 $1,756,199 (none) 7473 New Jersey NJ Gloucester Township School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Township of Gloucester Property Tax (not specified) (not specified) $924,369 $0 $924,369 (none) 7474 New Jersey NJ Hackettstown School District School District 2019 (not specified) Affordable Housing (not specified) Town of Hackettstown Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $103,031 $0 $103,031 (none) 7475 New Jersey NJ Haddon Heights School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Borough of Haddon Heights Property Tax (not specified) (not specified) $218,717 $0 $218,717 (none) 7476 New Jersey NJ Hamilton Township School District School District 2019 (not specified) General Economic Development (not specified) Hamilton Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $441,347 $416,577 $24,770 (none) 7477 New Jersey NJ Hanover Park Regional High School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Borough of Florham Park Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $201,440 $0 $201,440 (none) 7478 New Jersey NJ Harrison Township School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Township of Harrison Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $465,128 $0 $465,128 (none) 7479 New Jersey NJ Hillsdale School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Borough of Hillsdale Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $138,762 $0 $138,762 (none) 7480 New Jersey NJ Hopewell Valley Regional School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Hopewell Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $685,900 $99,387 $586,513 Only a portion of the reported number is allocated to the school district 7481 New Jersey NJ Hudson County County 2019 Various agreements General Economic Development (not specified) Jersey City, NJ Property Tax (not specified) (not specified) $49,223,183 $0 $49,223,183 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/19%20COJC%20AUDIT%20(released%2012152020).pdf 7482 New Jersey NJ Irvington School District District School District 2019 Long Term Tax Exemptions General Economic Development N.J.S.A. 40A:20-1 et seq. Irvington Township Property Tax Tax Exemption (not specified) $244,325 $0 $244,325 Only a portion of the reported number is allocated to the school district 7483 New Jersey NJ Jackson Township School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Jackson Township Property Tax (not specified) (not specified) $184,378 $0 $184,378 (none) 7484 New Jersey NJ Jersey City Municipality 2019 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) $96,086,287 $127,317,215 $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/19%20COJC%20AUDIT%20(released%2012152020).pdf 7485 New Jersey NJ Jersey City Public Schools  School District 2019 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) $45,952,567 $0 $45,952,567 Reported in Jersey City CAFR https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/City%20Clerk/Public%20Notices/Audits/19%20COJC%20AUDIT%20(released%2012152020).pdf 7486 New Jersey NJ Leonia School District School District 2019 Long Term Tax Exemptions Construction/rehabilitation Long Term Tax Exemption Law (NJSA 40A:20-1 et seq.) Borough of Leonia Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $197,592 $0 $197,592 (none) 7487 New Jersey NJ Livingston Board Of Education School District 2019 (not specified) General Economic Development (not specified) Township of Livingston Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $900,751 $67,727 $833,024 Only a portion of the reported number is allocated to the school district 7488 New Jersey NJ Long Branch School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. City of Long Branch Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $548,902 $0 $548,902 (none) 7489 New Jersey NJ Lopatcong Township School District School District 2019 Various Property Tax Abatement Agreements Affordable Housing (not specified) Township of Lopatcong Property Tax (not specified) (not specified) $103,121 $0 $103,121 Only a portion of the reported number is allocated to the school district 7490 New Jersey NJ Lower Cape May Regional School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Township of Lower Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $118,355 $0 $118,355 (none) 7491 New Jersey NJ Lower Township Elementary School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Township of Lower Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $118,355 $0 $118,355 (none) 7492 New Jersey NJ Madison School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Borough of Madison Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $688,177 $0 $688,177 (none) 7493 New Jersey NJ Magnolia School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Borough of Magnolia Property Tax (not specified) (not specified) $161,013 $0 $161,013 (none) 7494 New Jersey NJ Maple Shade School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Township of Maple Shade Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $351,368 $0 $351,368 (none) 7495 New Jersey NJ Matawan-Aberdeen Regional School District School District 2019 (not specified) General Economic Development (not specified) Matawan Borough; Aberdeen Township Property Tax (not specified) (not specified) $2,136,552 $0 $2,136,552 (none) 7496 New Jersey NJ Merchantville School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Borough of Merchantville Property Tax (not specified) (not specified) $34,383 $0 $34,383 (none) 7497 New Jersey NJ Middlesex County County 2019 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 7498 New Jersey NJ Monroe Township School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Township of Monroe Property Tax (not specified) (not specified) $195,029 $0 $195,029 (none) 7499 New Jersey NJ Montclair School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Township of Montclair Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,795,834 $0 $2,795,834 (none) 7500 New Jersey NJ Morris Hills Regional School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Borough of Wharton Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $242,067 $0 $242,067 (none) 7501 New Jersey NJ Morris Hills Regional School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Township of Rockaway Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $70,285 $0 $70,285 (none) 7502 New Jersey NJ Mount Arlington School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Borough of Mount Arlington Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $156,135 $150,000 $6,135 During 2019, the School District received $150,000 from the Borough from the PILOT revenue recognized. 7503 New Jersey NJ Mount Laurel Township School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Township of Mount Laurel Property Tax (not specified) (not specified) $201,679 $0 $201,679 (none) 7504 New Jersey NJ Neptune Township School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Township of Neptune Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $445,997 $247,194 $198,803 (none) 7505 New Jersey NJ New Jersey State 2019 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. $7,700,000 $0 $7,700,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7506 New Jersey NJ New Jersey State 2019 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. $50,840,000 $0 $50,840,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7507 New Jersey NJ New Jersey State 2019 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. $34,379,000 $0 $34,379,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7508 New Jersey NJ New Jersey State 2019 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. $119,445,000 $0 $119,445,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7509 New Jersey NJ New Jersey State 2019 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. $60,000,000 $0 $60,000,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7510 New Jersey NJ New Jersey State 2019 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. $35,972,000 $0 $35,972,000 (none) https://www.nj.gov/treasury/omb/fr.shtml 7511 New Jersey NJ Newton School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Town of Newton Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,663,826 $0 $1,663,826 (none) 7512 New Jersey NJ North Brunswick Township School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Township of North Brunswick Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,348,200 CAFR fails to report the abated amounts, but states that "The tax due would be substantially higher and a portion of the abatement would have been allocated to the District." 7513 New Jersey NJ Park Ridge School District School District 2019 New Jersey Housing Mortgage and Financing Affordable Housing New Jersey Housing and Mortgage Financing Act (NJSA 55:14K et. seq.) Borough of Park Ridge Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $75,162 $0 $75,162 (none) 7514 New Jersey NJ Parsippany-Troy Hills Township School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Parsippany Troy-Hills Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $726,179 $388,220 $337,959 Only a portion of the reported number is allocated to the school district 7515 New Jersey NJ Passaic City School District School District 2019 Long Term Tax Exemptions Construction/rehabilitation The Long Term Tax Exemption Law (NJSA 40A:20 et. seq.) City of Passaic Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,452,314 $0 $2,452,314 The District's share of abated taxes resulting from this has not been determined. 7516 New Jersey NJ Passaic City School District School District 2019 Five-Year Exemption and Abatement Construction/rehabilitation The Five-Year Exemption and Abatement Law (NJSA 40:21 et.seq.) City of Passaic Property Tax Payment In Lieu of Taxes (PILOT) If during any tax year prior to the termination of the tax agreement, the property owner ceases to operate or disposes of the property, or fails to meet the conditions for qualifying, then the property tax which would have otherwise been payable for each year shall become due and payable from the property owner as if no exemption and abatement had been granted. $185,819 $0 $185,819 The District's share of abated taxes resulting from this has not been determined. 7517 New Jersey NJ Pennsauken Township Board Of Education School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Township of Pennsauken Property Tax (not specified) (not specified) $435,413 $0 $435,413 (none) 7518 New Jersey NJ Pequannock Township School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Township of Pequannock Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $138,345 $0 $138,345 (none) 7519 New Jersey NJ Princeton School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Borough of Princeton Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $5,916,867 $1,483,032 $4,433,835 CAFR does not state what portion of the abatement is allocated to the district. 7520 New Jersey NJ Salem City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Salem Property Tax (not specified) (not specified) $349,744 $0 $349,744 (none) 7521 New Jersey NJ Sayreville School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Sayreville Borough Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,967,346 $0 $3,967,346 Only a portion of the reported number is allocated to the school district 7522 New Jersey NJ Scotch Plains-Fanwood School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Township of Scotch Plains Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $544,462 $0 $544,462 (none) 7523 New Jersey NJ Scotch Plains-Fanwood School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Borough of Fanwood Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $245,687 $0 $245,687 (none) 7524 New Jersey NJ Somerdale School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Borough of Somerdale Property Tax (not specified) (not specified) $130,863 $0 $130,863 (none) 7525 New Jersey NJ South Orange-Maplewood School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) Affordable Housing (not specified) Orange Village Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,807,268 $2,310,801 $2,496,467 Only a portion of the reported number is allocated to the school district 7526 New Jersey NJ South Orange-Maplewood School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) Affordable Housing (not specified) Maplewood Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,120,977 $529,506 $591,471 Only a portion of the reported number is allocated to the school district 7527 New Jersey NJ South River School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Borough of South River Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $327,621 $71,919 $255,702 (none) 7528 New Jersey NJ Sparta Township School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Township of Sparta Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $281,029 $0 $281,029 (none) 7529 New Jersey NJ Spotswood School District School District 2019 (not specified) General Economic Development (not specified) Spotswood Borough; Helmetta Borough Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $364,281 $0 $364,281 Only a portion of the reported number is allocated to the school district 7530 New Jersey NJ Toms River Regional School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Township of Toms River Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $941,633 $487,473 $454,160 (none) 7531 New Jersey NJ Toms River Township Municipality 2019 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) $773,173 $0 $773,173 (none) https://tomsrivertownship.com/178/Finance 7532 New Jersey NJ Township Of Union School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Township of Union Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $956,325 $0 $956,325 (none) 7533 New Jersey NJ Trenton School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Trenton Property Tax (not specified) (not specified) $3,484,117 $0 $3,484,117 (none) 7534 New Jersey NJ Upper Deerfield Township School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Upper Deerfield Township Property Tax (not specified) (not specified) $147,369 $0 $147,369 (none) 7535 New Jersey NJ Wall Township School District School District 2019 Long Term Tax Exemptions Construction/rehabilitation The Long Term Tax Exemption Law (NJSA 40A:20 et. seq.) Wall Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $211,200 $0 $211,200 (none) 7536 New Jersey NJ Wayne Township School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Township of Wayne Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,344,356 $0 $1,344,356 (none) 7537 New Jersey NJ West Morris Regional High School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Borough of Chester Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $13,785 $0 $13,785 (none) 7538 New Jersey NJ West Windsor-Plainsboro Regional School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Plainsboro Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $357,526 $93,915 $263,611 Only a portion of the reported number is allocated to the school district 7539 New Jersey NJ West Windsor-Plainsboro Regional School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) West Windsor Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,834,782 $1,599,117 $235,665 Only a portion of the reported number is allocated to the school district 7540 New Jersey NJ Westampton Township School District School District 2019 (not specified) General Economic Development (not specified) Westampton Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $440,656 $0 $440,656 (none) 7541 New Jersey NJ Westville Boro School District School District 2019 Five-Year Exemption and Abatement Construction/rehabilitation The Five-Year Exemption and Abatement Law (NJSA 40:21et.seq.) Borough of Westville Property Tax Tax Exemption (not specified) $3,976 $0 $3,976 Only a portion of the reported number is allocated to the school district 7542 New Jersey NJ Wharton Borough School District School District 2019 Long Term Tax Exemptions Construction/rehabilitation The Long Term Tax Exemption Law (N.J.S.A 40A:20-l et seq.); N.J.S.A. 40A:20-12b Borough of Wharton Property Tax Payment In Lieu of Taxes (PILOT) In the event that the redeveloper fails to make the required Annual Service Charge payment within the required period of time which would constitute a breach of the agreement, the Borough has the right as one of the allowable remedies to proceed against the redeveloper pursuant to the In-Rem Foreclosure Act. $968,871 $578,485 $390,386 Only a portion of the reported number is allocated to the school district 7543 New Jersey NJ Willingboro School District School District 2019 Long Term Tax Exemptions Affordable Housing N.J.S.A. 40A:20-1 et seq. Township of Willingboro Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,116,770 $165,294 $951,476 (none) 7544 New Jersey NJ Winslow Township School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Township of Winslow Property Tax (not specified) (not specified) $1,703,571 $0 $1,703,571 (none) 7545 New Mexico NM Alamogordo Municipal School District 1 School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated 1978 3-32; Resolution 04-14-15 103-41, County Ordinance 15-01 Otero County, NM Property Tax; Gross Receipts Tax; Compensating Tax Tax Exemption (not specified) $43 $0 $43 (none) 7784 New Mexico NM Albuquerque Municipal School District 12 School District 2019 Tax Abatement - Bernalilio County General Economic Development New Mexico Statutes Annotated 7-37-6; 3-45 Bernalillo County, NM Real and Personal Property Tax (not specified) (not specified) $1,008,509 $0 $1,008,509 All agreements and their recipients are listed in the CAFR. 7785 New Mexico NM Albuquerque Municipal School District 12 School District 2019 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) $177,110 $0 $177,110 All agreements and their recipients are listed in the CAFR. 7786 New Mexico NM Belen Consolidated School District 2 School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated 1978 3-32-1 to 3-32-16 City of Belen, NM Property Tax (not specified) (not specified) $82,790 $0 $82,790 (none) 7787 New Mexico NM Bernalillo County County 2019 Industrial Development Project Industrial development NMSA ¬ß4-59 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 $29,619 $38,388 $0 (none) 7788 New Mexico NM Bernalillo County County 2019 Multi-Family Revenue Bonds Construction/rehabilitation NMSA ¬ß4-59 County Industrial Revenue Bond Act, NMSA ¬ß3-45 Municipal Housing Law and County Ordinance Bernalillo County, New Mexico Property Tax Tax Exemption Issuer can take possession and terminate agreement $257,733 $27,757 $229,976 (none) 7789 New Mexico NM Bernalillo County County 2019 Taxable Industrial Revenue Bonds Construction/rehabilitation NMSA ¬ß4-59 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. In some agreements, the issuer can take possession and terminate agreement $884,076 $1,270,299 $0 (none) 7790 New Mexico NM Bernalillo County County 2019 Various industrial revenue bonds issued by local governments Construction/rehabilitation NMSA ¬ß4-59 County Industrial Revenue Bond Act, NMSA ¬ß3-45 Municipal Housing Law and County Ordinance City of Albaquuerue Property Tax Tax Exemption Issuer can take possession and terminate agreement $187,935 $0 $187,935 (none) 7791 New Mexico NM Carlsbad Municipal School District 20 School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated 1978 4-59-1 et seq Eddy County Property Tax; Gross Receipts Tax; Property Tax Tax (not specified) (not specified) $818,548 $0 $818,548 (none) 7792 New Mexico NM City of Albuquerque Municipality 2019 Tax Abatement Program - Industrial Revenue Bonds General Economic Development (IRB) Article 32 NMSA 1978 and City ordinance 3-2-15 Albuquerque, New Mexico Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $177,110 $16,970 $160,140 Provided breakdown by named recipients https://www.cabq.gov/dfa/treasury/investor-information/comprehensive-annual-financial-reports 7793 New Mexico NM City of Las Cruces Municipality 2019 Community Development Incentive Act Business attraction/retention/expansion New Mexico Statutes Annotated 1978 3-64-1 through 3-64-5 Las Cruces, New Mexico Property Tax (not specified) (not specified) $34,496 $0 $34,496 (none) https://www.las-cruces.org/Archive.aspx?AMID=37 7794 New Mexico NM City of Las Cruces Municipality 2019 Industrial Revenue Bond Act Business attraction/retention/expansion New Mexico Statutes Annotated 1978 3-32-1 through 3-32-16 Las Cruces, New Mexico Property Tax (not specified) (not specified) $11,869 $0 $11,869 (none) https://www.las-cruces.org/Archive.aspx?AMID=37 7795 New Mexico NM City of Rio Rancho Municipality 2019 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) $162,160 $0 $162,160 (none) https://www.rrnm.gov/436/Financial-Statements 7796 New Mexico NM City of Rio Rancho Municipality 2019 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 $136,042 $0 $136,042 (none) https://www.rrnm.gov/436/Financial-Statements 7797 New Mexico NM City of Rio Rancho Municipality 2019 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) $97,791 $0 $97,791 (none) https://www.rrnm.gov/436/Financial-Statements 7798 New Mexico NM City of Rio Rancho Municipality 2019 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) $49,294 $0 $49,294 (none) https://www.rrnm.gov/436/Financial-Statements 7799 New Mexico NM City of Rio Rancho Municipality 2019 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. $36,891 $0 $36,891 (none) https://www.rrnm.gov/436/Financial-Statements 7800 New Mexico NM City of Rio Rancho Municipality 2019 RR Premier Realty, LP Gross Receipts Investment Policy Agreement General Economic Development (not specified) Rio Rancho, New Mexico (not specified) (not specified) (not specified) $14,260 $0 $14,260 (none) https://www.rrnm.gov/436/Financial-Statements 7801 New Mexico NM City of Rio Rancho Municipality 2019 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) $1,410 $0 $1,410 (none) https://www.rrnm.gov/436/Financial-Statements 7802 New Mexico NM City of Roswell Municipality 2019 Christmas by Krebs - IRB General Economic Development (not specified) Property tax IRB (no provisions for recapture) $50,000 $0 $50,000 (none) 7803 New Mexico NM City of Roswell Municipality 2019 Leprino Foods Company General Economic Development (not specified) Property tax IRB (no provisions for recapture) $300,000 $0 $300,000 (none) 7804 New Mexico NM City of Roswell Municipality 2019 Sunrise Energy Ventures New Mexico, LLC General Economic Development (not specified) Property tax IRB (no provisions for recapture) $25,000 $0 $25,000 (none) 7805 New Mexico NM City of Santa Fe Municipality 2019 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 $563,073 $0 $563,073 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 7806 New Mexico NM Clovis Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated 1978 3-32 City of Clovis Real and Personal Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $831,421 $108,686 $722,735 (none) 7807 New Mexico NM Deming Public School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development ¬†Industrial¬†Revenue¬†Bond¬†Act¬†4‚Äê59‚Äê1¬†to¬†4‚Äê59‚Äê16¬†NMSA¬†1978 Luna County Real and Personal Property Tax (not specified) Company pay difference between remaining payments in lieu of tax $175,000 $0 $175,000 Recipient of abatement is Macho Springs Solar LLC 7808 New Mexico NM Deming Public School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated 1978 7-36-3 Luna County Property tax (not specified) Company pay difference between remaining payments in lieu of tax $92,550 $57,450 $35,100 Recipient of abatement is Macho Springs 1 Bondholder LLC 7809 New Mexico NM Deming Public School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development ¬†Industrial¬†Revenue¬†Bond¬†Act¬†4‚Äê59‚Äê1¬†to¬†4‚Äê59‚Äê16¬†NMSA¬†1979 Luna County Property tax (not specified) County will take legal action for unpaid amount due $22,115 $14,048 $8,067 Recipient of abatement is TPE Luna LLC 7810 New Mexico NM Dexter Consolidated School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development New Mexico Statutes Annotated 1978 7-36-5 City of Roswell Property Tax (not specified) (not specified) $4,935 (none) 7811 New Mexico NM Dona Ana County County 2019 Industrial Revenue Bonds General Economic Development (not specified) Dona Ana County Property Tax (not specified) (not specified) $252,632 $100,403 $152,229 (none) 7812 New Mexico NM Dona Ana County County 2019 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) $102,033 $0 $102,033 (none) 7813 New Mexico NM Dora Consolidated School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development Industrial Revenue Bond Act Section 4-59-1 to 4-59-16 NMSA Roosevelt County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $121,400 $0 $121,400 Recipient of abatement is Milo Wind Project, LLC 7814 New Mexico NM Elida Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development Industrial Revenue Bond Act Section 4-59-1 to 4-59-16 NMSA Chaves County Property Tax (not specified) (not specified) $15,366 $0 $15,366 Recipient of abatement is San Juan Mesa Wind Farm 7815 New Mexico NM Elida Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development Industrial Revenue Bond Act, NMSA 1978, sections 4-59-1 to 4-59-16 (1975, as amended through 2015) Roosevelt County Property Tax (not specified) (not specified) $1,837 $75,000 $0 Recipient of abatement is Milo Wind Project, LLC, a Delaware limited liability company 7816 New Mexico NM Elida Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development Industrial Revenue Bond Act, NMSA 1978, sections 4-59-1 to 4-59-16 (1975, as amended through 2015) Roosevelt County Property Tax (not specified) (not specified) $10,629 $366,000 $0 Recipient of abatement is Roosevelt Wind Project, LLC, a Delaware limitied liability company 7817 New Mexico NM Estancia Municipal School District 7 School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated 1978 4-59-1 et seq; 7-36-4 Torrance County Property Tax (not specified) (not specified) $149,500 Recipient of abatement High Lonesome Mesa, LLC 7818 New Mexico NM Estancia Municipal School District 7 School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated 1978 4-59-1 et seq; 7-36-3 Torrance County Property Tax (not specified) (not specified) $447,250 Recipient of abatement is El Cabo Wind, LLC 7819 New Mexico NM Eunice Public School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development New Mexico Statutes Annotated 1978 section 7-36-5 Lea County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,452,231 Recipients of abatement, a required disclosure, were not provided to the District 7820 New Mexico NM Fort Sumner Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development The County Industrial Revenue Bond Act, 4-59 NMSA 1978 De Baca County Property Tax Tax (not specified) (not specified) Recipient of abatement is FPL Energy New Mexico Wind, LLC 7821 New Mexico NM Fort Sumner Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development The County Industrial Revenue Bond Act, 4-59 NMSA 1978 De Baca County Property Tax Tax (not specified) (not specified) Recipient of abatement is Casa Mesa Wind, LLC 7822 New Mexico NM Fort Sumner Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development The County Industrial Revenue Bond Act, 4-59 NMSA 1978 De Baca County Property Tax Tax (not specified) (not specified) $90,165 Recipient of abatement is FPL Energy New Mexico Wind, LLC 7823 New Mexico NM Gadsden Independent School District 16 School District 2019 Moarch Litho Inc, 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) $46,296 $26,963 $19,333 All agreements and their recipients are listed in the CAFR. 7824 New Mexico NM Gadsden Independent School District 16 School District 2019 NRG Solar Roadstreet Holdings, LLC - 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) $4,103 $67,000 $0 All agreements and their recipients are listed in the CAFR. 7825 New Mexico NM Gadsden Independent School District 16 School District 2019 MCS Realty Partners, LLC - 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) $59,509 $0 $59,509 All agreements and their recipients are listed in the CAFR. 7826 New Mexico NM Grady Municipal School District School District 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development New Mexico Statutes Annotated 1978 section 7-36-5 The Village of Grady Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $263,021 Recipients of abatements are Broadview Energy Prime, LLC; Broadview Energy KW; Grady Wind Energy Center, LLC 7827 New Mexico NM Grants-Cibola County School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated 1978 7-37-3 Cibola County Property Tax (not specified) (not specified) $312,500 The information provided indicates that the District did not receive an fewer revenues than it would have received if there was no tax abatement. As such, the District is unable to determine if there is negative affect on the District. 7828 New Mexico NM Hagerman Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development Industrial Revenue Bond Act Section 4-59-1 to 4-59-16 NMSA City of Roswell Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,123 $0 $2,123 Recipient of abatement is Sunrise Energy Ventures New Mexico, LLC 7829 New Mexico NM Hatch Valley Public School District School District 2019 (not specified) General Economic Development New Mexico Community Development Incentive Act Statutes 3‚Äê64‚Äê1 to 3‚Äê64‚Äê5 NMSA 1978 Dona Ana County Property Tax (not specified) If project ceases, commercial personal Property Tax that were previously abated shall become due and payable on a proportionate basis $34,496 $0 $34,496 Recipient of abatement is SunEdison 7830 New Mexico NM House Municipals School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Industrial Revenue Bond Act Quay County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $128,254 $96,000 $32,254 Recipient of abatement is FPL New Mexico Wind, LLC 7831 New Mexico NM Lake Arthur Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development Industrial Revenue Bond Act Section 4-59-1 to 4-59-16 NMSA Chaves County Property Tax Payment In Lieu of Taxes (PILOT) (N/A - no programs in 2019) $25,000 Recipient of abatement is Anderson Wind Farm; Other information required for the GASB 77 disclosure was not provided to the District 7832 New Mexico NM Los Lunas School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated 1978 3-32-1 to 3-32-17 Village of Los Lunas Property Tax (not specified) (N/A - no programs in 2019) $50,000 $0 $50,000 Recipient of abatement Walmart Stores East, Inc. Project-Series 1997; $50,000,000 7833 New Mexico NM Los Lunas School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated 1978 3-32-1 to 3-32-16 Village of Los Lunas Property Tax (not specified) (N/A - no programs in 2019) $50,000 $8,298 $41,702 Recipient of abatement ACIM Project, Series 2014; $30,000,000 7834 New Mexico NM Los Lunas School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated 1978 3-32-1 to 3-32-18 Village of Los Lunas Property Tax (not specified) (N/A - no programs in 2019) $30,000 $16,700 $13,300 Recipient of abatement Fresenius Medical Care Project-Series 2005; $6,000,000 7835 New Mexico NM New Mexico State 2019 Film Production Tax Credit Film, TV, and/or media Section Section 7-2F-6 NMSA 19787-9-114 NMSA 1978 State of New Mexico Personal or Corporate Income Tax Tax Credit (not specified) $150,000,000 $0 $150,000,000 (none) https://www.nmdfa.state.nm.us/new-mexico-annualreport/ 7836 New Mexico NM Rio Rancho Public School District 94 School District 2019 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) $3,509,927 $0 $3,509,927 $16,000,000,000 Sandoval County, New Mexico Taxable Industrial Revenue Bonds, (Intel Corporation Project), Series 2004 C3 7837 New Mexico NM Rio Rancho Public School District 94 School District 2019 Industrial Revenue Bonds (IRB) General Economic Development Property Tax Code New Mexico Statutes Annotated 7, 35 to 7,39 City of Rio Rancho Property Tax Tax Abatement (not specified) $39,108 $39,108 $0 Property leased by Bank of America; the proceeds of which will be used to finance the acquisition and construction of property 7838 New Mexico NM Rio Rancho Public School District 94 School District 2019 Industrial Revenue Bonds (IRB) General Economic Development Property Tax Code New Mexico Statutes Annotated 7, 35 to 7,40 City of Rio Rancho Property Tax Tax Abatement (not specified) $52,256 $52,256 $0 City leased to facility to Call, LLC who will be sub-leased to Safelite Solutions LLC. 7839 New Mexico NM Rio Rancho Public School District 94 School District 2019 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) $144,216 $144,216 $0 The City will lease the property to Titan City Ceter, LLC which will be sub-leased to Hewlett-Packard Company. 7840 New Mexico NM Roswell Independent School District 4 School District 2019 Industrial Revenue Bonds (IRB) General Economic Development Industrial Revenue Bond Act, Section 4‚Äê59‚Äê1 to 4‚Äê 59‚Äê16 NMSA 1978 Chaves County Property Tax (not specified) (not specified) $685,765 $0 $685,765 Recipients of abatement are Roswell Solar Series 2015A and AC Nutrition Series 2000 7841 New Mexico NM San Jon Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico County Industrial Revenue Bond Act Quay County Property Tax Payment In Lieu of Taxes (PILOT) (N/A - no programs in 2019) $128,254 $86,000 $42,254 Recipient of abatement is FPL Energy New Mexico Wind, LLC 7842 New Mexico NM San Juan County County 2019 Industrial Revenue Bond General Economic Development (not specified) San Juan County Property Tax (not specified) Yes At June 30, 2019, the County had one taxable industrial revenue bond project that resulted in an abatement of taxes less than $50,000 7843 New Mexico NM Sandoval County County 2019 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. $8,869,654 $9,150,000 $0 (none) 7844 New Mexico NM Sandoval County County 2019 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) $142,897 $0 $142,897 (none) 7845 New Mexico NM Sandoval County County 2019 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. $38,750 $0 $38,750 (none) 7846 New Mexico NM Sandoval County County 2019 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. $51,778 $0 $51,778 (none) 7847 New Mexico NM Santa Fe County County 2019 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) $240,222 $0 $240,222 (none) 7848 New Mexico NM Springer Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development Industrial Revenue Bond Act Section 4-59 NMSA 1978 Colfax County Property Tax Payment In Lieu of Taxes (PILOT) (N/A - no programs in 2019) $112,194 Recipient of abatement is a solar farm; Other required information required for the GASB 77 disclosure was not provided to the District 7849 New Mexico NM Texico Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated section 7-26-3 Village of Grady Gross Receipts Tax; Property Tax Payment In Lieu of Taxes (PILOT) (N/A - no programs in 2019) $52,400 Recipient of abatement is Broadview Energy KW LLC; 7850 New Mexico NM Texico Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated section 7-26-3 Village of Grady Gross Receipts Tax; Property Tax Payment In Lieu of Taxes (PILOT) (N/A - no programs in 2019) $66,600 Recipient of abatement is Broadview Energy JN LLC 7851 New Mexico NM Texico Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated section 7-26-3 Village of Grady Gross Receipts Tax; Property Tax Payment In Lieu of Taxes (PILOT) (N/A - no programs in 2019) $81,000 Recipient of abatement is Grady Wind Energy LLC 7852 New Mexico NM Tucumcari Public School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development New Mexico Statutes Annotated 1978 4-59-2(F)(4)b) Quay County Property tax; Property Tax tax Payment In Lieu of Taxes (PILOT) (not specified) $2,695 $30,251 $0 Recipient of these abatements are Caprock Wind LLC and Caprock Solar 1 LLC 7853 New Mexico NM Vaughn Municipal School District School District 2019 Industrial Revenue Bonds (IRB) General Economic Development (not specified) Torrance County Property Tax; Property Tax Distribution (not specified) (N/A - no programs in 2019) $134,000 Recipient of abatement is El Cabo Wind, LLC. County Assessor's office has no record of any values to determine any reductions 7854 New York NY Addison Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Addison Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $628,378 $310,619 $317,759 Agreement entered into in partnership with the Steuben County IDA. 8513 New York NY Adirondack Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Herkimer County; Oneida County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $139,532 $49,628 $89,904 Entered into by county/town/city IDAs. 8514 New York NY Albany City School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development NYS Private Housing Finance Law; Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law City School District Of The City Of Albany Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $7,575,479 $3,587,259 $3,988,220 Agreement entered into in partnership with the City of Albany IDA. 8515 New York NY Albany City School District School district 2019 Payment in Lieu of Taxes (PILOT) Real estate development (residential) NYS Private Housing Finance Law; Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law City School District Of The City Of Albany Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,644,053 $894,708 $2,749,345 Agreement entered into in partnership with the City of Albany IDA. 8516 New York NY Albion Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Albion Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $184,573 $108,932 $75,641 Agreement entered into in partnership with the Orleans County IDA. 8517 New York NY Allegany-Limestone School District School district 2019 (not specified) General Economic Development Article 18-A of of the Real Property Tax Law Allegany-Limestone School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,467 $3,451 $1,016 Entered into by county/town/city IDAs; Agreement with Casadent, LLC 8518 New York NY Allegany-Limestone School District School district 2019 (not specified) General Economic Development Article 18-A of of the Real Property Tax Law Allegany-Limestone School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $10,490 $8,026 $2,464 Entered into by county/town/city IDAs; Agreement with Cranberry Rd Limited Partnershit 8519 New York NY Allegany-Limestone School District School district 2019 (not specified) General Economic Development Article 18-A of of the Real Property Tax Law Cattaraugus County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $60,130 $12,388 $47,742 Entered into by county/town/city IDAs; Agreement with Community Bank, NA 8520 New York NY Allegany-Limestone School District School district 2019 (not specified) General Economic Development Article 18-A of of the Real Property Tax Law Allegany-Limestone School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $219,197 $131,725 $87,472 Entered into by county/town/city IDAs; Agreement with Dominion Transmission, Inc. 8521 New York NY Altmar-Parish-Williamstown Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Oswego County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $427,966 $376,977 $50,989 Entered into by county/town/city IDAs. 8522 New York NY Amherst Central School District School district 2019 (not specified) General Economic Development (not specified) Amherst County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $471,934 $333,314 $138,620 Entered into by county/town/city IDAs. 8523 New York NY Amityville Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Babylon; Nassau County; the Town of Oyster Bay Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,187,055 $977,803 $2,209,252 Partially entered into by county/town/city IDAs. 8524 New York NY Amsterdam Enlarged City School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Montgomery County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $6,205,619 $1,302,582 $4,903,037 (none) 8525 New York NY Attica Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development Title I of Article 18-A of General Municipal Law of the State of New York (collectively "the Act"; Section 412-a of the New York State Real Property Tax Law; Section 874 of the Act Wyoming County Real Property Tax Payment In Lieu of Taxes (PILOT) Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement. $158,462 $0 $158,462 Entered into by county/town/city IDAs. 8526 New York NY Auburn Enlarged City School District School district 2019 Payment in Lieu of Taxes (PILOT) (not specified) (not specified) Cayuga County (not specified) Payment In Lieu of Taxes (PILOT) (not specified) $1,681,656 $526,697 $1,154,959 Entered into by county/town/city IDAs. 8527 New York NY Bainbridge-Guilford Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Broome County; Chenango County; Delaware County; Otsego County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $49,448 $24,724 $24,724 (none) 8528 New York NY Baldwinsville Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Baldwinsville Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,400,551 $2,028,529 $372,022 Agreement entered into in partnership with the Onondaga County IDA. 8529 New York NY Ballston Spa Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Town of Milton Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $115,644 $47,273 $68,371 (none) 8530 New York NY Ballston Spa Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Town of Malta Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $10,139,829 $7,458,225 $2,681,604 (none) 8531 New York NY Batavia City School District School district 2019 (not specified) General Economic Development Title I of Article 18-A of General Municipal Law of the State of New York (collectively "the Act"; Section 412-a of the New York State Real Property Tax Law; Section 874 of the Act Genesee County Real Property Tax Payment In Lieu of Taxes (PILOT) Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement. $1,384,258 $0 $1,384,258 Entered into by county/town/city IDAs. 8532 New York NY Bath Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Bath Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $534,048 $372,097 $161,951 Agreement entered into in partnership with the Steuben County IDA. 8533 New York NY Bay Shore Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Town of Islip Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,794,074 $805,382 $988,692 Entered into by county/town/city IDAs. 8534 New York NY Bayport-Blue Point Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Town of Islip Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $523,835 Reduction in the district's property tax revenue was not readily available, therefore net revenue loss cannot be determined. 8535 New York NY Beacon City School District School district 2019 (not specified) General Economic Development New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874 Dutchess County; Beacon City Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $896,590 $346,621 $549,969 Partially entered into by county/town/city IDAs. 8536 New York NY Beekmantown Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Clinton County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,079,323 $333,988 $745,335 (none) 8537 New York NY Bethlehem Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Bethlehem Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,429,705 $3,298,814 $130,891 (none) 8538 New York NY Binghamton City School District School district 2019 Payment in Lieu of Taxes (PILOT) Real estate development (residential) (not specified) Broome County; the City of Binghamton Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,389,811 $0 $1,389,811 Partially entered into by county/town/city IDAs. 8539 New York NY Brasher Falls Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Brasher Falls Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $122,462 $51,394 $71,068 Agreement entered into in partnership with the St. Lawrence County IDA; Agreement with St. Lawrence Gas 8540 New York NY Brewster Central School District School district 2019 (not specified) (not specified) Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 922 Brewster Central School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $471,183 $389,563 $81,620 Agreement entered into in partnership with the Putnam County IDA. 8541 New York NY Brighton Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Brighton Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $487,648 $332,883 $154,765 Agreement entered into in partnership with the Monroe County IDA. 8542 New York NY Brockport Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Monroe County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $238,582 $134,492 $104,090 Entered into by county/town/city IDAs; Agreement with St. Lawrence Gas 8543 New York NY Brookhaven-Comsewogue Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 892 The Town of Brookhaven Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $12,959 $12,189 $770 Entered into by county/town/city IDAs; Agreement with St. Lawrence Gas 8544 New York NY Burnt Hills-Ballston Lake Central School District School district 2019 (not specified) Real estate development (residential) Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law Saratoga County; the Town of Ballston Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $146,723 $45,259 $101,464 Partially entered into by county/town/city IDAs. 8545 New York NY Byron-Bergen Central School District School district 2019 (not specified) General Economic Development (not specified) Genesee County Real Property Tax (not specified) (not specified) $385,000 $0 $385,000 Entered into by county/town/city IDAs; Because the abated amounts are spread across the District‚Äôs entire tax base, there is no impact on the overall Property Tax collected. 8546 New York NY Cairo-Durham Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Albany County; Greene County; Schoharie County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $792,819 $317,819 $475,000 Gross/net revenue losses are approximate amounts. 8547 New York NY Campbell-Savona Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Steuben County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $112,689 $0 $112,689 Entered into by county/town/city IDAs. 8548 New York NY Canajoharie Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Montgomery County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $69,739 $26,930 $42,809 Entered into by county/town/city IDAs. 8549 New York NY Canandaigua City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Canandaigua City School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,155,099 $558,894 $596,205 Agreement entered into in partnership with the Ontario County IDA. 8550 New York NY Canisteo-Greenwood Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Steuben County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $608,667 $224,128 $384,539 Entered into by county/town/city IDAs. 8551 New York NY Canton Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Canton Central School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $124,551 $0 $124,551 Agreement entered into in partnership with the St. Lawrence County IDA; Agreement with United Helpers, Rushton Place, Community Bank, N.A. 8552 New York NY Carmel Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Putnam County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $128,094 $5,023 $123,071 Entered into by county/town/city IDAs. 8553 New York NY Carthage Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Jefferson County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $304,604 $203,620 $100,984 Entered into by county/town/city IDAs. 8554 New York NY Central Islip Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 911-a and 898-b Suffolk County; Town of Islip Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $12,133,672 $5,257,537 $6,876,135 Entered into by county/town/city IDAs. 8555 New York NY Central Square Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Central Square Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $69,560 $23,048 $46,512 Agreement entered into in partnership with the Oswego County IDA. 8556 New York NY Chatham Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Columbia County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $20,614 $12,863 $7,751 Entered into by county/town/city IDAs. 8557 New York NY Cheektowaga Central School District School district 2019 (not specified) General Economic Development (not specified) Erie County Property Tax (not specified) (not specified) $295,000 $0 $295,000 Entered into by county/town/city IDAs; Because the abated amounts are spread across the District‚Äôs entire tax base, there is no impact on the overall Property Tax collected. 8558 New York NY Chenango Valley Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Broome County IDA Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $268,816 $133,597 $135,219 (none) 8559 New York NY Churchville-Chili Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Churchville-Chili Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $449,033 $161,251 $287,782 Agreement entered into in partnership with the Monroe County IDA. 8560 New York NY City of Buffalo Municipality 2019 Various New York State programs General Economic Development (not specified) Buffalo, NY Real Property Tax Tax Exemption (not specified) $12,124,258 $3,069,448 $9,054,810 (none) 8561 New York NY City of Buffalo Municipality 2019 Erie County Industrial Development Agency programs Job Creation/Retention (not specified) Erie County, New York Property Tax Reduction in assessed value (not specified) $13,697,804 $3,344,460 $10,353,344 (none) 8562 New York NY City of Rochester Municipality 2019 Various Tax Abatement Agreements General Economic Development Various Rochester, New York Real Property Tax Tax Abatement (not specified) $27,187,199 $0 $27,187,199 See CAFR for program specific figures 8563 New York NY City of Syracuse Municipality 2019 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 $18,192,230 $1,446,441 $16,745,789 (none) 8564 New York NY City of Syracuse Municipality 2019 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 $583,756 $56,309 $527,447 (none) 8565 New York NY City of Yonkers Municipality 2019 Yonkers Industrial Development Agency Sales Tax Abatement General Economic Development (not specified) Yonkers, New York (not specified) (not specified) (not specified) $2,767,973 $0 $2,767,973 (none) 8566 New York NY City of Yonkers Municipality 2019 Yonkers Industrial Development Agency Mortgage Tax Abatement General Economic Development (not specified) Yonkers, New York (not specified) (not specified) (not specified) $10,368,387 $0 $10,368,387 The amount quoted is the total revenue foregone by City, County, and NYC 8567 New York NY City of Yonkers Municipality 2019 Yonkers Industrial Development Agency PILOT Tax Abatement General Economic Development (not specified) Yonkers, New York (not specified) (not specified) (not specified) $26,829,538 $24,328,059 $2,501,479 (none) 8568 New York NY Clarence Central School District School district 2019 (not specified) General Economic Development (not specified) Town of Clarence; Erie County Property Tax (not specified) (not specified) $161,000 $0 $161,000 Entered into by county/town/city IDAs; Because the abated amounts are spread across the District‚Äôs entire tax base, there is no impact on the overall Property Tax collected. 8569 New York NY Clarkstown Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development General Municipal Law Section 925-1 Rockland County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,278,576 $295,099 $983,477 (none) 8570 New York NY Clyde-Savannah Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development Title I of Article 18-A of General Municipal Law of the State of New York (collectively "the Act"; Section 412-a of the New York State Real Property Tax Law; Section 874 of the Act Wayne County; Town of Galen; Town of Savannah Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $139,513 $49,733 $89,780 Partially entered into by county/town/city IDAs. 8571 New York NY Cobleskill-Richmondville Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Schoharie County; Village of Cobleskill Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,041,769 $707,042 $334,727 Partially entered into by county/town/city IDAs. 8572 New York NY Commack Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Suffolk County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,572,695 $1,072,695 $1,500,000 Agreement entered into in partnership with the Monroe County IDA; Gross/net revenue losses are approximate amounts. 8573 New York NY Connetquot Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Suffolk County; Town of Islip Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $7,509,197 $3,125,021 $4,384,176 Entered into by county/town/city IDAs. 8574 New York NY Copiague Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Babylon Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,441,491 $1,025,813 $2,415,678 Entered into by county/town/city IDAs. 8575 New York NY Corinth Central School District School district 2019 Various Property Tax Abatement Programs Real estate development (residential) New York Private Housing Finance Law, Section 577 Corinth Central School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $26,804 Gross revenue loss not specified, therefore net revenue loss cannot be determined. 8576 New York NY Corning City School District School district 2019 (not specified) General Economic Development (not specified) Chemung County; Steuben County; City of Corning; Town of Erwin; Village of Painted Post Property Tax (not specified) (not specified) $2,419,000 $0 $2,419,000 Partially entered into by county/town/city IDAs; Because the abated amounts are spread across the District‚Äôs entire tax base, there is no impact on the overall Property Tax collected. 8577 New York NY Cortland Enlarged City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Cortland Enlarged City School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $193,329 $131,250 $62,079 Agreement entered into in partnership with the Cortland County IDA. 8578 New York NY Coxsackie-Athens Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Town of Coxsackie; Town of New Baltimore; Town Athens Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,276,135 $1,043,632 $1,232,503 (none) 8579 New York NY Dansville Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Dansville Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $184,815 $69,941 $114,874 Agreement entered into in partnership with the Livingston County IDA. 8580 New York NY Deer Park Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Babylon Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $7,425,276 $4,893,376 $2,531,900 Entered into by county/town/city IDAs. 8581 New York NY Depew Union Free School District School district 2019 (not specified) General Economic Development (not specified) Lancaster; Erie County Property Tax (not specified) (not specified) $221,364 $151,265 $70,099 Entered into by county/town/city IDAs. 8582 New York NY Dolgeville Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Herkimer County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $11,166 $7,528 $3,638 (none) 8583 New York NY Dover Union Free School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874 Dutchess County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $761,325 $733,705 $27,620 Entered into by county/town/city IDAs. 8584 New York NY Dryden Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Dryden Central School District; Tompkins County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $36,177 $32,939 $3,238 Agreement entered into in partnership with the Tompkins County IDA. 8585 New York NY Dundee Central School District School district 2019 (not specified) (not specified) Real Property Tax Law, Article 18_A Yates County; Schuyler County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $254,808 $176,714 $78,094 Entered into by county/town/city IDAs. 8586 New York NY Dunkirk City School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Chautauqua County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $5,001,857 $251,164 $4,750,693 Entered into by county/town/city IDAs. 8587 New York NY East Greenbush Central School District School district 2019 Payment in Lieu of Taxes (PILOT) Real estate development (residential) Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law Rensselaer County; Village of Nassau Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $10,545,067 $4,185,190 $6,359,877 Partially entered into by county/town/city IDAs. 8588 New York NY East Irondequoit Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) East Irondequoit Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $634,002 $336,269 $297,733 Agreement entered into in partnership with the Monroe County IDA. 8589 New York NY East Islip Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 898-b Town of Islip Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,735,180 $568,739 $1,166,441 Entered into by county/town/city IDAs. 8590 New York NY East Ramapo Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development General Municipal Law Section 925-1 Rockland County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $91,085 $43,102 $47,983 Entered into by county/town/city IDAs. 8591 New York NY East Ramapo Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development New York Private Housing Finance Law, Section 577 The Town of Ramapo; Town of Clarkstown Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,087,464 $227,681 $1,859,783 (none) 8592 New York NY East Rochester Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) East Rochester Union Free School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $161,804 $137,557 $24,247 Agreement entered into in partnership with the Monroe County IDA. 8593 New York NY East Rockaway Union Free School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,417,547 $664,370 $753,177 (none) 8594 New York NY East Syracuse Minoa Central School District School district 2019 (not specified) (not specified) New York Real Property Tax Law, Section 406 East Syracus Minoa Central School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,730,759 $220,000 $1,510,759 Agreement with the Syracuse Airport Authority 8595 New York NY East Syracuse Minoa Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development Article 18-A of the New York State Municipal Law Onondaga County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,488,042 $1,278,832 $1,209,210 Entered into by county/town/city IDAs; the net here is as reported, not equal to the difference between gross and offset. 8596 New York NY Eastport-South Manor Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Sullivan Industrial Development Agency Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $725,264 The amount by which the Districts property tax revenue was reduced as a result of these abatements was not readily available; Entered into by county/town/city IDAs. 8597 New York NY Ellenville Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development Article 18-A of the Real Property Tax Law Ulster Industrial Development Agency Property Tax Payment In Lieu of Taxes (PILOT) There are policies for recapture of PILOTs should the applicant not meet certain criteria. $270,497 $50,000 $220,497 Entered into by county/town/city IDAs. 8598 New York NY Ellenville Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development Article 18-A of the Real Property Tax Law Ulster Industrial Development Agency Property Tax Payment In Lieu of Taxes (PILOT) There are policies for recapture of PILOTs should the applicant not meet certain criteria. $832,530 $378,362 $454,168 Entered into by county/town/city IDAs. 8599 New York NY Ellenville Central School District School district 2019 (not specified) Real estate development (residential) Article V or Article XI of the Private Housing Finance Law of the State of New York Ellenville Central School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $69,765 $6,147 $63,618 Entered into by county/town/city IDAs. 8600 New York NY Elmira City School District School district 2019 Payment in Lieu of Taxes (PILOT) (not specified) New York State General Municipal Law 858 Chemung County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $634,986 $209,536 $425,450 Entered into by county/town/city IDAs. 8601 New York NY Elmira Heights Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Chemung County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $272,818 $0 $272,818 Entered into by county/town/city IDAs. 8602 New York NY Elmont Union Free School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,474,937 $1,474,937 $0 Entered into by county/town/city IDAs. 8603 New York NY Elwood Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of the General Municipal Law of New York State, under the authority of General Municipal Law Section 911-A Suffolk County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $487,036 $243,518 $243,518 Entered into by county/town/city IDAs. 8604 New York NY Erie County County 2019 Various PILOT Agreements General Economic Development (not specified) Erie County ECIDA Real Property Tax Tax abatement; PILOT (not specified) $1,857,998 $0 $1,857,998 (none) https://www4.erie.gov/comptroller/financial-statements 8605 New York NY Erie County County 2019 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) $27,125 $0 $27,125 (none) https://www4.erie.gov/comptroller/financial-statements 8606 New York NY Erie County County 2019 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) $709,763 $0 $709,763 (none) https://www4.erie.gov/comptroller/financial-statements 8607 New York NY Erie County County 2019 Various PILOT Agreements General Economic Development (not specified) Clarence, NY Real Property Tax Tax abatement; PILOT (not specified) $78,984 $0 $78,984 (none) https://www4.erie.gov/comptroller/financial-statements 8608 New York NY Erie County County 2019 Various PILOT Agreements General Economic Development (not specified) Hamberg, NY Real Property Tax Tax abatement; PILOT (not specified) $191,827 $0 $191,827 (none) https://www4.erie.gov/comptroller/financial-statements 8609 New York NY Erie County County 2019 Various PILOT Agreements General Economic Development (not specified) Lancaster, NY Real Property Tax Tax abatement; PILOT (not specified) $345,191 $0 $345,191 (none) https://www4.erie.gov/comptroller/financial-statements 8610 New York NY Erie County County 2019 Various PILOT Agreements General Economic Development (not specified) Amherst, NY Real Property Tax Tax abatement; PILOT (not specified) $507,858 $0 $507,858 (none) https://www4.erie.gov/comptroller/financial-statements 8611 New York NY Evans-Brant Central School District School district 2019 (not specified) General Economic Development (not specified) Erie County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $206,194 $117,494 $88,700 Entered into by county/town/city IDAs. 8612 New York NY Fairport Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Fairport Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,321,438 $557,894 $763,544 Agreement entered into in partnership with the Monroe County IDA. 8613 New York NY Fallsburg Central School District School district 2019 (not specified) (not specified) Title I of Article 18-A of the General Municipal Law of the State of New York Sullivan County Property Tax (not specified) (not specified) $93,708 $65,380 $28,328 Entered into by county/town/city IDAs; Gross revenue loss not specified in report but sum was added by me. 8614 New York NY Farmingdale Union Free School District School district 2019 (not specified) (not specified) (not specified) Nassau County; Town of Babylon Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $9,991,816 $3,777,071 $6,214,745 (none) 8615 New York NY Fillmore Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Allegany County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $35,293 Entered into by county/town/city IDAs; The District is unable to quantify the amount of taxes that have been abated under this program. 8616 New York NY Fonda-Fultonville Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Montgomery County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $466,016 $126,399 $339,617 (none) 8617 New York NY Frontier Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development Title I of Article 18-A of General Municipal Law of the State of New York (collectively "the Act"; Section 412-a of the New York State Real Property Tax Law; Section 874 of the Act The Town of Hamburg Real Property Tax Payment In Lieu of Taxes (PILOT) Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement. $863,553 $0 $863,553 Entered into by county/town/city IDAs. 8618 New York NY Fulton City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Fulton City School District Property Tax (not specified) (not specified) $835,026 $621,375 $213,651 Agreement entered into in partnership with the Oswego County IDA and the City of Fulton. 8619 New York NY Garden City Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Nassau County Real Property Tax (not specified) (not specified) $8,165,107 $3,828,316 $4,336,791 (none) 8620 New York NY Gates Chili Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York State General Municipal Law 858 Monroe County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,420,286 $2,632,497 $1,787,789 Entered into by county/town/city IDAs; Reimbursement/offset and net revenue loss are all approximate amounts. 8621 New York NY General Brown Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Jefferson County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $103,180 $64,000 $39,180 Entered into by county/town/city IDAs. 8622 New York NY Geneva City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Geneva City School District; Ontario County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,954,681 $664,163 $1,290,518 Agreement entered into in partnership with the Ontario County IDA. 8623 New York NY Glen Cove City School District School district 2019 Real Property Tax Abatment Agreements (not specified) Article 18-A of General Municipal Law of New York StateArticle 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 922. Glen Cove City School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $5,034,939 $3,453,595 $1,581,344 Agreement entered into in partnership with the Nassau County IDA and the City of Glen Cove. 8624 New York NY Glens Falls City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Various Counties in New York Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $421,824 $320,895 $100,929 (none) 8625 New York NY Gorham-Middlesex Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Gorham-Middlesex Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $415,676 $147,136 $268,540 Agreement entered into in partnership with the Ontario County IDA. 8626 New York NY Goshen Central School District School district 2019 (not specified) General Economic Development New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874 Orange County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $856,514 $661,980 $194,534 Entered into by county/town/city IDAs. 8627 New York NY Gouverneur Central School District School district 2019 Payment in Lieu of Taxes (PILOT) Real estate development (residential) New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874 The Town of Fowler Real Property Tax; Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $27,631 $13,121 $14,510 (none) 8628 New York NY Great Neck Union Free School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874 Nassau County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $6,680,450 $3,953,907 $2,726,543 Entered into by county/town/city IDAs. 8629 New York NY Greater Johnstown School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Fulton County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $224,684 $134,847 $89,837 (none) 8630 New York NY Greece Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Greece Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,782,934 $3,462,050 $320,884 Agreement entered into in partnership with the Monroe County IDA. 8631 New York NY Groton Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York State General Municipal Law 858 Tompkins County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $10,664 $2,931 $7,733 Entered into by county/town/city IDAs. 8632 New York NY Guilderland Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Albany County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $39,509 $39,509 $0 (none) 8633 New York NY Half Hollow Hills Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Huntington Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $200,239 $88,220 $112,019 Entered into by county/town/city IDAs. 8634 New York NY Half Hollow Hills Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Suffolk County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,201,673 $2,093,956 $2,107,717 Entered into by county/town/city IDAs. 8635 New York NY Half Hollow Hills Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Babylon Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $6,816,388 $2,275,573 $4,540,815 Entered into by county/town/city IDAs. 8636 New York NY Hamburg Central School District School district 2019 Property Tax Abatement Program General Economic Development An Act of the New York State Legislature The Town of Hamburg Property Tax (not specified) (not specified) $119,000 $0 $119,000 Entered into by county/town/city IDAs; Because the abated amounts are spread across the District‚Äôs entire tax base, there is no impact on the overall Property Tax collected. 8637 New York NY Hamilton Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development Title 1 of Article 18-A of the General Municipal Law of the State of New York State, under the authority of New York State General Municipal Law Section 898-b Madison County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $20,856 $0 $20,856 Entered into by county/town/city IDAs. 8638 New York NY Harborfields Central School District School district 2019 (not specified) General Economic Development (not specified) Suffolk County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $18,659 $12,128 $6,531 Entered into by county/town/city IDAs. 8639 New York NY Harpursville Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Broome County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $18,459 $9,413 $9,046 (none) 8640 New York NY Hauppauge Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 898-b; under the authority of New York State General Municipal Law Section 911-A Suffolk County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $923,495 $346,416 $577,079 Entered into by county/town/city IDAs. 8641 New York NY Hauppauge Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 898-b; under the authority of New York State General Municipal Law Section 911-A Town Of Islip Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,350,013 $1,515,115 $2,834,898 Entered into by county/town/city IDAs. 8642 New York NY Hauppauge Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 898-b; under the authority of New York State General Municipal Law Section 911-A The Town of Smithfield Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $9,797,474 $4,158,984 $5,638,490 Entered into by county/town/city IDAs. 8643 New York NY Haverstraw-Stony Point Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law Rockland County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,954,656 $2,184,774 $769,882 Entered into by county/town/city IDAs. 8644 New York NY Hempstead Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $6,719,465 The amount of property tax revenue that was reduced as a result of these programs is not available; Entered into by county/town/city IDAs. 8645 New York NY Hendrick Hudson Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York Real Property Tax Law Section 485; New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874 Hendrick Hudson Central School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $8,823,666 $2,046,842 $6,776,824 (none) 8646 New York NY Herkimer Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Herkimer County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $874,014 $24,014 $850,000 Gross/net revenue losses are approximate amounts. 8647 New York NY Hewlett-Woodmere Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 905 The Town of Hempstead Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $207,386 $103,693 $103,693 Entered into by county/town/city IDAs. 8648 New York NY Hicksville Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development New York State Real Property Tax Law Section 412-a Nassau County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $8,285,052 $3,156,666 $5,128,386 Entered into by county/town/city IDAs. 8649 New York NY Highland Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Ulster County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $51,280 $11,473 $39,807 Gross/net revenue losses are approximate amounts. 8650 New York NY Hilton Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Hilton Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $78,651 $30,345 $48,306 Agreement entered into in partnership with the Monroe County IDA. 8651 New York NY Holley Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Holley Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $99,380 $88,356 $11,024 Agreement entered into in partnership with the Orleans County IDA. 8652 New York NY Homer Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York State General Municipal Law 858; Chapter 535 of the 1971 Laws of New York State Cortland County; The Village of Homer Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $53,742 $28,065 $25,677 Partially entered into by county/town/city IDAs. 8653 New York NY Honeoye Falls-Lima Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Honeoye-Falls Lima Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $77,820 $77,795 $25 Agreement entered into in partnership with the Monroe County IDA. 8654 New York NY Hoosick Falls Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Rensselaer County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $10,960 $6,576 $4,384 (none) 8655 New York NY Hornell City School District School district 2019 (not specified) General Economic Development (not specified) The City of Hornell Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $313,565 $201,850 $111,715 Entered into by county/town/city IDAs. 8656 New York NY Horseheads Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Horseheads Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,548,355 $998,491 $1,549,864 Agreement entered into in partnership with the Chemung County IDA. 8657 New York NY Hudson City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Columbia County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $528,671 $184,197 $344,474 (none) 8658 New York NY Huntington Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Suffolk County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $167,953 $87,050 $80,903 Entered into by county/town/city IDAs. 8659 New York NY Iroquois Central School District School district 2019 (not specified) General Economic Development Chapter 565 of the Laws of 1970 of the State of New York pursuant to Title I of Article 18-A of General Municipal Law of the State of New York (collectively ‚Äúthe Act‚Äù); New York State Real Property Tax Law, Section 412-a; The Act Section 874 Erie County Real Property Tax Payment In Lieu of Taxes (PILOT) Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement. $158,980 $0 $158,980 Entered into by county/town/city IDAs. 8660 New York NY Island Park Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development General Municipal Law Section 925-1 Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $220,840 $131,205 $89,635 (none) 8661 New York NY Islip Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development General Municipal Law Section 925-1 The Town of Islip Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $500,410 $208,939 $291,471 Entered into by county/town/city IDAs. 8662 New York NY Ithaca City School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York State General Municipal Law 858; Chapter 535 of the 1971 Laws of New York State Tompkins County; the City of Ithica; the Town of Ithica Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,748,165 $1,346,937 $1,401,228 Partially entered into by county/town/city IDAs. 8663 New York NY Jamestown City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Chautauqua County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,574,000 Gross revenue loss, reimbursement/offset, and net revenue loss amounts are all approximate amounts. 8664 New York NY Jericho Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,786,457 $1,656,400 $2,130,057 Entered into by county/town/city IDAs. 8665 New York NY Johnson City Central School District School district 2019 Property Tax Abatement Program General Economic Development (not specified) Broome County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $711,328 $404,323 $307,005 (none) 8666 New York NY Jordan-Elbridge Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Jordan-Elbridge Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $671,671 $456,729 $214,942 Agreement entered into in partnership with the Onondaga County IDA. 8667 New York NY Kenmore-Tonawanda Union Free School District School district 2019 (not specified) General Economic Development (not specified) Erie County Property Tax (not specified) (not specified) $1,532,000 $0 $1,532,000 Because the abated amounts are spread across the District‚Äôs entire tax base, there is no impact on the overall Property Tax collected; Entered into by county/town/city IDAs. 8668 New York NY Kinderhook Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Columbia County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $89,474 $46,358 $43,116 (none) 8669 New York NY Kingston City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Ulster County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,787,873 $1,141,208 $3,646,665 (none) 8670 New York NY Lackawanna City School District School district 2019 Payment in Lieu of Taxes (PILOT) (not specified) (not specified) Lackawanna City School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $61,603 At this time, the District is unable to quantify the amount of taxes that have been abated under these programs. 8671 New York NY Lackawanna City School District School district 2019 Payment in Lieu of Taxes (PILOT) Energy production (not specified) Erie County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $74,189 At this time, the District is unable to quantify the amount of taxes that have been abated under these programs; Entered into by county/town/city IDAs. 8672 New York NY Lancaster Central School District School district 2019 (not specified) General Economic Development (not specified) The Town of Lancaster; Erie County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,866,059 $1,722,721 $1,143,338 Entered into by county/town/city IDAs. 8673 New York NY Lansingburgh Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law The City of Troy Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $332,021 $119,255 $212,766 (none) 8674 New York NY Lawrence Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Nassau County; the Town of Hempstead Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,222,754 $586,052 $636,702 Entered into by county/town/city IDAs. 8675 New York NY Le Roy Central School District School district 2019 (not specified) General Economic Development Chapter 565 of the Laws of 1970 of the State of New York pursuant to Title I of Article 18-A of General Municipal Law of the State of New York (collectively ‚Äúthe Act‚Äù); Article 412-a of the New York Real Property Tax Law; Article 874 of the Act Genesee County Real Property Tax Payment In Lieu of Taxes (PILOT) Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement. $6,175 $0 $6,175 Entered into by county/town/city IDAs. 8676 New York NY Levittown Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Hempstead Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $344,451 $162,545 $181,906 Entered into by county/town/city IDAs. 8677 New York NY Levittown Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $107,039 Gross revenue loss not specified, therefore the net revenue loss cannot be determined; Entered into by county/town/city IDAs. 8678 New York NY Liberty Central School District School district 2019 (not specified) General Economic Development (not specified) Liberty Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $527,202 $436,867 $90,335 (none) 8679 New York NY Lindenhurst Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Babylon Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $468,714 $153,615 $315,099 Entered into by county/town/city IDAs. 8680 New York NY Little Falls City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Herkimer County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $313,136 $125,976 $187,160 Entered into by county/town/city IDAs. 8681 New York NY Livonia Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Livonia Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $96,687 $96,687 $0 Agreement entered into in partnership with the Livingston County IDA. 8682 New York NY Lockport City School District School district 2019 (not specified) General Economic Development (not specified) Niagra County; the Town of Lockport Property Tax (not specified) (not specified) $377,000 $0 $377,000 Entered into by county/town/city IDAs; Because the abated amounts are spread across the District‚Äôs entire tax base, there is no impact on the overall Property Tax collected. 8683 New York NY Locust Valley Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $820,377 Gross revenue loss not specified therefor net revenue loss cannot be determined. 8684 New York NY Long Beach City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $360,793 $152,189 $208,604 Entered into by county/town/city IDAs. 8685 New York NY Longwood Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Brookhaven Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,356,383 Gross revenue loss not specified, therefore the net revenue loss cannot be determined; Entered into by county/town/city IDAs. 8686 New York NY Lowville Academy and Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Lewis County; other various municipalities Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $682,120 $0 $682,120 Entered into by county/town/city IDAs. 8687 New York NY Lynbrook Union Free School District School district 2019 (not specified) (not specified) (not specified) The Town of Hempstead Property Tax (not specified) (not specified) $89,904 $49,628 $40,276 (none) 8688 New York NY Lynbrook Union Free School District School district 2019 (not specified) (not specified) (not specified) The Town of Hempstead Property Tax (not specified) (not specified) $4,436,874 $0 $4,436,874 (none) 8689 New York NY Lyons Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Lyons Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $182,257 $155,700 $26,557 Agreement entered into in partnership with the Wayne County IDA. 8690 New York NY Maine-Endwell Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Broome County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $249,317 $132,083 $117,234 Entered into by county/town/city IDAs. 8691 New York NY Malone Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Franklin County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $451,381 $98,917 $352,464 (none) 8692 New York NY Manhasset Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development New York Private Housing Finance Law Section 577 The Town of North Hempstead Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $358,903 $28,686 $330,217 (none) 8693 New York NY Marlboro Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Ulster County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,372,429 $1,192,429 $1,180,000 Gross/net revenue loss are approximate amounts. 8694 New York NY Massena Central School District School district 2019 Property Tax Abatement Programs General Economic Development (not specified) (not specified) Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $377,000 $293,000 $84,000 Unclear which government entity granted the abatements; Gross revenue loss; reimbursement/offset; and net revenue loss are all approximate amounts. 8695 New York NY Mechanicville City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) City of Mechanicville Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $87,717 $57,733 $29,984 (none) 8696 New York NY Mechanicville City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) City of Mechanicville Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $237,832 $154,439 $83,393 Entered into by county/town/city IDAs. 8697 New York NY Medina Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Medina Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $836,170 $583,383 $252,787 Agreement entered into in partnership with the Orleans County IDA. 8698 New York NY Middle Country Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 892 The Town of Brookhaven Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $805,988 $170,248 $635,740 Entered into by county/town/city IDAs. 8699 New York NY Middletown Enlarged City School District School district 2019 (not specified) (not specified) Title 1 of Article 18-A of the General Municipal Law of the State of New York Orange County; City of Middletown; Town of Walkhill (not specified) (not specified) (not specified) $1,171,232 $525,513 $645,719 Entered into by county/town/city IDAs; Gross revenue loss not specified in report but sum was added by me. 8700 New York NY Mineola Union Free School District School district 2019 (not specified) (not specified) (not specified) (not specified) Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,298,358 Unclear which government entity granted the abatements. 8701 New York NY Minisink Valley Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874 Orange County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $939,613 $876,256 $63,357 Entered into by county/town/city IDAs. 8702 New York NY Monroe County County 2019 Sales Tax Abatement General Economic Development (not specified) Imagine Monroe Sales Tax (not specified) (not specified) $1,100,000 $0 $1,100,000 (none) https://www.monroecounty.gov/finance 8703 New York NY Monroe County County 2019 18A - PILOTs General Economic Development (not specified) Imagine Monroe Property Tax (not specified) (not specified) $4,500,000 $0 $4,500,000 (none) https://www.monroecounty.gov/finance 8704 New York NY Monroe County County 2019 Shelter Rent Housing (not specified) Imagine Monroe Property Tax (not specified) (not specified) $1,700,000 $0 $1,700,000 (none) https://www.monroecounty.gov/finance 8705 New York NY Monroe-Woodbury Central School District School district 2019 (not specified) General Economic Development New York State Real Property Tax Law, Section 412-a; General Municipal Law, Section 874 Orange County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,217,054 $212,175 $1,004,879 Entered into by county/town/city IDAs. 8706 New York NY Monticello Central School District School district 2019 (not specified) (not specified) Title 1 of Article 18-A of the General Municipal Law of the State of New York under the authority of New York State General Municipal Law Sullivan County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $6,341,168 $2,128,473 $4,212,695 Entered into by county/town/city IDAs. 8707 New York NY Moravia Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Moravia Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $18,879 $18,121 $758 Agreement entered into in partnership with the Cayuga County IDA. 8708 New York NY Mount Pleasant Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development New York Private Housing Finance Law, Section 577(1)(a) The Town of Mount Pleasant Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $29,081 $4,061 $25,020 (none) 8709 New York NY Mount Vernon City School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development Title 1 of Article 18-A of the General Municipal Law of the State of New York, as amended; Chapter 786 of the 1976 Law of New York under the authority of New York State General Municipal Law Section 911-a and 898-b Mount Vernon Revenue Bonds; Sales Tax; Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,102,740 $942,184 $2,160,556 Entered into by county/town/city IDAs. 8710 New York NY Nanuet Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development General Municipal Law Section 925-1 Rockland County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $7,984,666 $4,457,202 $3,527,464 (none) 8711 New York NY Nassau County County 2019 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. $14,438,000 $0 $14,438,000 All individual programs are reported in CAFR. https://www.nassaucountyny.gov/4517/Financial-Reports 8712 New York NY Nassau County County 2019 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. $8,352,000 $0 $8,352,000 All individual programs are reported in CAFR. PILOT payments must be remitted to Nassau County. https://www.nassaucountyny.gov/4517/Financial-Reports 8713 New York NY Nassau County County 2019 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. $1,778,000 $0 $1,778,000 All individual programs are reported in CAFR. PILOT payments must be remitted to Nassau County. https://www.nassaucountyny.gov/4517/Financial-Reports 8714 New York NY New Hartford Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Oneida County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,041,456 $741,723 $1,299,733 (none) 8715 New York NY New Paltz Central School District School district 2019 (not specified) (not specified) Title 1 of Article 18-A of the General Municipal Law of the State of New York under the authority of New York State General Municipal Law Ulster County Property Tax (not specified) (not specified) $793,312 $408,203 $385,109 Entered into by county/town/city IDAs. 8716 New York NY New Rochelle City School District School district 2019 (not specified) (not specified) (not specified) City School District Of New Rochelle Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $15,029,538 $2,299,743 $12,729,795 Agreement entered into in partnership with the City of New Rochelle IDA. 8717 New York NY New York State 2019 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; Insurance Tax Tax Credit (not specified) $38,000,000 $0 $38,000,000 (none) https://www.osc.state.ny.us/reports/finance 8718 New York NY New York State 2019 Brownfields Brownfield rehabilitation State Tax Law: Article 22, Section 606(dd), 606(ee), and 606(ff); Article 9-A, Section 210-B(17), 210-B(18) and 210-B(19); Article 33, Section 1511(u), 1511(v), and 1511(w); Article 9, Section 187-G, 187-H, and 187-I State of New York Personal Income Tax; Corporate Franchise Tax; Insurance Tax; Corporate Tax Tax Credit (not specified) $130,000,000 $0 $130,000,000 (none) https://www.osc.state.ny.us/reports/finance 8719 New York NY New York State 2019 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 (not specified) $758,000,000 $0 $758,000,000 (none) https://www.osc.state.ny.us/reports/finance 8720 New York NY New York State 2019 Various other tax abatement programs General Economic Development (not specified) State of New York multiple Multiple (not specified) $18,000,000 $0 $18,000,000 These include the Workers with Disabilities Tax Credits, the Employee Training Incentive Program, the Musical and Theatrical Production Credit, the Excelsior Business Program (formerly START-UP NY), Tax Elimination Credit, and the Historical Homeowners Rehabilitation Tax Credit. https://www.osc.state.ny.us/reports/finance 8721 New York NY New York State 2019 Qualified Empire Zones Enterprise (QEZE) 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; Corproate Franchise Tax; Bank and Insurance Taxes; Corporate Tax Tax Credit (not specified) $86,000,000 $0 $86,000,000 (none) https://www.osc.state.ny.us/reports/finance 8722 New York NY New York State 2019 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 (not specified) $143,000,000 $0 $143,000,000 (none) https://www.osc.state.ny.us/reports/finance 8723 New York NY New York State 2019 Industrial Development Agencies (IDAs) Industrial development State Tax Law: Article 28, Section 1116(a)(1) State of New York Sales and Use Tax Tax Exemption (not specified) $88,000,000 $0 $88,000,000 (none) https://www.osc.state.ny.us/reports/finance 8724 New York NY New York State 2019 New York Youth Jobs Program (formerly Urban Youth Job Program) Job Creation/Retention State Tax Law: Article 22, Section 606(tt); Article 9-A, Section 210-B(36) State of New York Personal Income Ttax; Corporate Franchise Tax Tax Credit (not specified) $40,000,000 $0 $40,000,000 (none) https://www.osc.state.ny.us/reports/finance 8725 New York NY New York State 2019 Excelsior Jobs Program and Empire State Job Retention Program Credit Job Creation/Retention 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 Francise Tax; Bank Tax; Insurance Tax Tax Credit (not specified) $168,000,000 $0 $168,000,000 (none) https://www.osc.state.ny.us/reports/finance 8726 New York NY New York City Municipality 2019 Major Capital Improvement (MCI) Program Affordable Housing NYS RTPL Laws of 2015, Chapter 20 (Part A, ¬ß65). New York, New York Real Property Tax Tax Credit (not specified) $11,700,000 $0 $11,700,000 (none) 8727 New York NY New York City Municipality 2019 Relocation and Assistance Programs (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 NYC Administrative Code: Title 11, Chapter 6, Subchapter 3, Part 4, Section 11-643.9, 11-1105.211-1105.3. New York, New York General Corporation Tax; Banking Corporation Tax; Unincorporated Business Tax; Utility Tax Tax Credit (not specified) $33,000,000 $0 $33,000,000 (none) 8728 New York NY New York City Municipality 2019 Division of Alternative Management Programs Community development Housing Finance Law: Article XI: Section 577. New York, New York Real Property Tax Reduction in assessed value (not specified) $48,600,000 $0 $48,600,000 (none) 8729 New York NY New York City Municipality 2019 The Commercial Revitalization (CRP) and Commercial Expansion (CEP) Programs Construction/rehabilitation The CRP is governed by the NYS RPTL: Title 4; the CEP is governed by the NYS RPTL: Title 4a. New York, New York Real Property Tax Reduction in assessed value (not specified) $15,200,000 $0 $15,200,000 (none) 8730 New York NY New York City Municipality 2019 Urban Development Action Area Programs Construction/rehabilitation General Municipal Law 696: Article 16 New York, New York Real Property Tax Reduction in assessed value (not specified) $21,200,000 $0 $21,200,000 (none) 8731 New York NY New York City Municipality 2019 Low Income Housing Program 420-C Construction/rehabilitation NYS RPTL: Article 4, Title 2, Section 420c New York, New York Real Property Tax Reduction in assessed value (not specified) $273,300,000 $0 $273,300,000 (none) 8732 New York NY New York City Municipality 2019 J51 Program Construction/rehabilitation New York State (NYS) 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, 11-244 and 11-245.8 New York, New York Real Property Tax Tax Credit; reduction in assessed value (not specified) $297,900,000 $0 $297,900,000 (none) 8733 New York NY New York City Municipality 2019 Industrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP) Construction/rehabilitation NYS RPTL: Article 4, Title 2F, Section 489; aaaaaa-kkkkkk the NYC Administrative Code: Title 11, Chapter 2, Subchapter 2, Part 5 New York, New York Real Property Tax Tax Credit (not specified) $794,500,000 $0 $794,500,000 (none) 8734 New York NY New York City Municipality 2019 Commercial Conversion Programs 421-a, 421-b and 421-g Construction/rehabilitation NYS RPTL: Article 4, Title 2, Sections 421-a, 421-b, and 421-g. New York, New York Real Property Tax Tax Credit; reduction in assessed value (not specified) $1,641,100,000 $0 $1,641,100,000 (none) 8735 New York NY New York City Municipality 2019 Solar Electric Generating System (SEGS) Abatement Program Energy production RPTL: Title 4C (499 aaaa - 499 gggg) parcel New York, New York Real Property Tax Tax Credit; reduction in assessed value (not specified) $15,400,000 $0 $15,400,000 (none) 8736 New York NY New York City Municipality 2019 Build NYC Tax Abatement Program General Economic Development Section 411 of the New York Not-forprofit Law New York, New York Mortgage Recording Tax Tax Exemption A change in the utilization of the facility that compromises the tax exempt status of the underlying tax exempt debt, the sale of the property, absent specific preauthorization, that includes the maintenance of the original tax exempt utilization of the property and/or the bankruptcy or cessation of operations of the facility/entity. Projects are subject to a benefit recapture period of ten years. $5,136,000 $0 $5,136,000 (none) 8737 New York NY New York City Municipality 2019 Commercial Growth and Industrial Incentive Programs General Economic Development Industrial Development Act of 1969 as governed by Article 18-A of the General Municipal Law( New York, New York Real Preoprty Tax; State and Local Sales Tax; Mortgage Recording Tax Payment In Lieu of Taxes (PILOT) Program participants are required to adhere to various lease provisions as a prerequisite to receive abatement benefits. The lease provisions authorize benefit recapture in the case of non-compliance. $114,323,000 $0 $114,323,000 (none) 8738 New York NY New York City Municipality 2019 Sports Arena Used by the NHL and NBA Sports and other mega events NYS RPTL: Section 429. New York, New York Real Property Tax Reduction in assessed value (not specified) $43,100,000 $0 $43,100,000 (none) 8739 New York NY New York City Municipality 2019 Urban Development Corporation (currently known as Empire State Development Corporation [ESDC]) Construction/rehabilitation McKinney‚Äôs Unconsolidated Laws of NY: Section 6252. State of New York Real Preoprty Tax; State and Local Sales Tax; Mortgage Recording Tax (not specified) (not specified) $325,700,000 $0 $325,700,000 (none) 8740 New York NY New York City Municipality 2019 Battery Park City Authority (The Authority) General Economic Development Public Authority Law: Section 1981. State of New York Real Preoprty Tax; State and Local Sales Tax; Mortgage Recording Tax (not specified) (not specified) $162,200,000 $0 $162,200,000 (none) 8741 New York NY Newark Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Newark Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $178,880 $97,087 $81,793 Agreement entered into in partnership with the Wayne County IDA. 8742 New York NY Newark Valley Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Tioga County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $30,085 $3,000 $27,085 Entered into by county/town/city IDAs. 8743 New York NY Newburgh Enlarged City School District School district 2019 Payment in Lieu of Taxes (PILOT) Real estate development (residential) Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law Orange County; the Town of Newburgh; the Town of New Windsor; the City of Newburgh Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,641,787 $1,847,996 $2,793,791 Partially entered into by county/town/city IDAs. 8744 New York NY Niagara Falls City School District School district 2019 (not specified) General Economic Development (not specified) The City of Niagara Falls; Niagara County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,579,777 $1,160,368 $1,419,409 Partially entered into by county/town/city IDAs. 8745 New York NY Niagara Wheatfield Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Niagara County Industrial Development Agency Property Tax (not specified) (not specified) $4,171,389 $1,565,380 $2,606,009 (none) 8746 New York NY Niskayuna Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Niskayuna Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $240,780 $232,264 $8,516 (none) 8747 New York NY North Bellmore Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Hempstead Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $68,755 $9,318 $59,437 (none) 8748 New York NY North Colonie Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) The Town of Colonie Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,093,457 $251,010 $842,447 (none) 8749 New York NY North Rose-Wolcott Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) North Rose-Wolcott Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $75,196 $49,243 $25,953 Agreement entered into in partnership with the Wayne County IDA. 8750 New York NY North Syracuse Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Onondaga County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $947,512 $351,200 $596,312 Entered into by county/town/city IDAs; Reimbursement/offset and net revenue loss are all approximate amounts. 8751 New York NY North Tonawanda City School District School district 2019 (not specified) General Economic Development (not specified) City of North Tonawanda; Niagara County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $302,763 $221,236 $81,527 Partially entered into by county/town/city IDAs. 8752 New York NY Northern Adirondack Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Clinton County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $6,492,144 $1,059,549 $5,432,595 (none) 8753 New York NY Norwich City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Chenango County; City of Norwich Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $29,245 $1,998 $27,247 Partially entered into by county/town/city IDAs. 8754 New York NY Norwich City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Chenango County; City of Norwich Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $37,524 $28,717 $8,807 Partially entered into by county/town/city IDAs. 8755 New York NY Norwood-Norfolk Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) St. Lawrence County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $72,675 $34,000 $38,675 Entered into by county/town/city IDAs; Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 8756 New York NY Nyack Union Free School District School district 2019 (not specified) General Economic Development Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law Rockland County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $332,438 $54,907 $277,531 (none) 8757 New York NY Oceanside Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 905 Nassau County; the Town of Hempstead Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $665,369 $241,763 $423,606 Partially entered into by county/town/city IDAs. 8758 New York NY Odessa-Montour Central School District School district 2019 Payment in Lieu of Taxes General Economic Development New York State General Municipal Law Section 858 Schuyler County; the Town of Montour Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $26,636 $1,617 $25,019 Partially entered into by county/town/city IDAs. 8759 New York NY Olean City School District School district 2019 (not specified) (not specified) (not specified) The City of Olean Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $26,674 The amount of Property Tax that would be collected if this agreement was not in place is not known; Partially entered into by county/town/city IDAs. 8760 New York NY Olean City School District School district 2019 (not specified) General Economic Development (not specified) Cattaraugus County; the City Olean Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $26,674 $19,295 $7,379 Partially entered into by county/town/city IDAs. 8761 New York NY Onteora Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Ulster County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $14,835 Gross revenue loss not specified therefore net revenue loss cannot be determined. 8762 New York NY Oppenheim-Ephratah-St. Johnsville Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Fulton County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $40,132 $3,317 $36,815 (none) 8763 New York NY Orchard Park Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Erie County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,166,431 $688,030 $478,401 Entered into by county/town/city IDAs. 8764 New York NY Ossining Union Free School District School district 2019 (not specified) Real estate development (residential) Article V or Article XI of the Private Housing Finance Law of the State of New York The City of Ossining Real Property Tax Payment In Lieu of Taxes (PILOT) Payment in lieu of taxes continues until the property no longer provides the required Affordable Housing or no longer complies with the requirements of the PHFL. $1,437,841 $484,340 $953,501 (none) 8765 New York NY Oswego City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Oswego City School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $27,442,166 $20,925,856 $6,516,310 Agreement entered into in partnership with the Oswego County IDA. 8766 New York NY Owego-Apalachin Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Tioga County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $5,805,683 $3,719,575 $2,086,108 Entered into by county/town/city IDAs. 8767 New York NY Palmyra-Macedon Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Various Towns in New York Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $164,734 $0 $164,734 Report does not specify the pilot 8768 New York NY Patchogue-Medford Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Brookhaven; Suffolk County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $416,514 $208,257 $208,257 (none) 8769 New York NY Pearl River Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development General Municipal Law Section 925-1 Rockland County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $935,492 $370,908 $564,584 (none) 8770 New York NY Peekskill City School District School district 2019 (not specified) (not specified) Title 1 of Article 18-A of the General Municipal Law of the State of New York The City of Peekskill Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $22,867,484 $3,796,362 $19,071,122 Entered into by county/town/city IDAs. 8771 New York NY Pembroke Central School District School district 2019 (not specified) General Economic Development Chapter 565 of the Laws of 1970 of the State of New York pursuant to Title I of Article 18-A of General Municipal Law of the State of New York (collectively ‚Äúthe Act‚Äù); New York State Real Property Tax Law, Section 412-a; The Act Section 874; Subdivision 1(b) of Section 577 of General Municipal Law of the State of New York Genesee County; The Town of Batavia Real Property Payment In Lieu of Taxes (PILOT) Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement. $141,449 $0 $141,449 Partially entered into by county/town/city IDAs. 8772 New York NY Penfield Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Penfield Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $182,853 $149,331 $33,522 Agreement entered into in partnership with the Monroe County IDA. 8773 New York NY Penn Yan Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Penn Yan Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $678,678 $361,936 $316,742 Agreement entered into in partnership with the Yates County IDA. 8774 New York NY Perry Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Perry Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $82,483 $59,873 $22,610 Agreement entered into in partnership with the Wyoming County IDA. 8775 New York NY Peru Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Clinton County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $211,991 $103,444 $108,547 (none) 8776 New York NY Phelps-Clifton Springs Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Phelps-Clifton Springs Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $50,460 $5,201 $45,259 Agreement entered into in partnership with the Ontario County IDA. 8777 New York NY Pine Bush Central School District School district 2019 Various Property Tax Abatement Programs (not specified) Article 412-a of the Real Property Tax Law; General Municipal Law, Section 874 Sullivan County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $8,086 $5,608 $2,478 Entered into by county/town/city IDAs. 8778 New York NY Pittsford Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Pittsford Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $107,016 $74,656 $32,360 Agreement entered into in partnership with the Monroe County IDA. 8779 New York NY Plainview-Old Bethpage Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State under the authority of New York State General Municipal Law Section 922 Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,086,583 $920,000 $1,166,583 Entered into by county/town/city IDAs. 8780 New York NY Plattsburgh City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Clinton County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $691,274 $99,508 $591,766 (none) 8781 New York NY Port Byron Central School District School district 2019 (not specified) General Economic Development Chapter 535 of the 1971 Laws of New York State The Town of Mentz Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $13,531 $5,458 $8,073 (none) 8782 New York NY Port Chester-Rye Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Village of Port Chester Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,652,800 $1,987,601 $2,665,199 Entered into by county/town/city IDAs. 8783 New York NY Port Jervis City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Orange County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $807,171 $469,783 $337,388 (none) 8784 New York NY Port Washington Union Free School District School district 2019 (not specified) General Economic Development Article 18-A of the New York State Municipal Law The Town of North Hempstead; Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,377,919 $1,189,639 $2,188,280 Entered into by county/town/city IDAs. 8785 New York NY Poughkeepsie Central School District School district 2019 (not specified) General Economic Development Title I Article 18-A of the General Municipal Law, Chapter 24 of the Consolidated Laws of New York The City of Poughkeepsie; Dutchess County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,071,167 $441,777 $1,629,390 Entered into by county/town/city IDAs. 8786 New York NY Pulaski Academy and Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Oswego County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $521,528 $255,105 $266,423 (none) 8787 New York NY Queensbury Union Free School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Warren County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $829,548 $304,399 $525,149 (none) 8788 New York NY Ravena-Coeymans-Selkirk Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) The Town of Bethlehem; The Town of Coeymans Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,440,274 $2,202,201 $238,073 Partially entered into by county/town/city IDAs. 8789 New York NY Rensselaer City School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Rensselaer City School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $11,632,774 $832,774 $10,800,000 Gross/net revenue loss are approximate amounts. 8790 New York NY Riverhead Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Riverhead; Suffolk County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,896,657 $1,200,687 $2,695,970 Partially entered into by county/town/city IDAs. 8791 New York NY Rockville Center Union Free School District School district 2019 Payment in Lieu of Taxes Real estate development (residential) (not specified) Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,591,422 $1,258,880 $332,542 Entered into by county/town/city IDAs. 8792 New York NY Rome City School District School district 2019 Various Property Tax Abatement Programs Real estate development (residential) Private Housing Finance Law Sections 125 and 577; Article 18-A of the New York State Municipal Law Oneida County; the City of Rome Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,773,513 $1,365,517 $3,407,996 Partially entered into by county/town/city IDAs. 8793 New York NY Romulus Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Romulus Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $123,669 $23,191 $100,478 Agreement entered into in partnership with the Seneca County IDA. 8794 New York NY Rondout Valley Central School District School district 2019 (not specified) (not specified) Article 412-a of the Real Property Tax Law; General Municipal Law, Section 874 Rondout Valley Central School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $15,153 The total tax abatement for the year ended June 30, 2019 were determined not to be material as the total amount received as payments in lieu of taxes were only $15,153. 8795 New York NY Roosevelt Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Hempstead Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $61,761 $27,743 $34,018 (none) 8796 New York NY Roslyn Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $9,566,961 $4,033,446 $5,533,515 Entered into by county/town/city IDAs. 8797 New York NY Roxbury Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Delaware County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $28,074 $14,037 $14,037 (none) 8798 New York NY Rush-Henrietta Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Rush-Henrietta Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $8,190,697 $6,345,443 $1,845,254 Agreement entered into in partnership with the Monroe County IDA. 8799 New York NY Rye City School District School district 2019 (not specified) Real estate development (residential) Article 18-A of the General Municipal Law; Section 577 of the Public Housing Law = Rye City School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $580,235 $450,785 $129,450 Agreement entered into in partnership with the Westchester County IDA. 8800 New York NY Saranac Lake Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Franklin County; Essex County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $230,400 $25,893 $204,507 (none) 8801 New York NY Saratoga Springs City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Saratoga County; the City of Saratoga; the Town of Wilton Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $363,570 $182,615 $180,955 (none) 8802 New York NY Saugerties Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Ulster County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $971,168 $311,168 $660,000 Gross/net revenue losses are approximate amounts. 8803 New York NY Sayville Union Free School District School district 2019 (not specified) Construction/rehabilitation (not specified) The Town of Islip Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $681,540 $352,040 $329,500 Entered into by county/town/city IDAs. 8804 New York NY Schalmont Central School District at Rottderdam School district 2019 Various Property Tax Abatement Programs Residential tax relief (not specified) Schalmont Central School District at Rottderdam Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $7,875,009 $3,711,617 $4,163,392 (none) 8805 New York NY Schenectady City School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law The City of Schenectady Real Property Tax Payment In Lieu of Taxes (PILOT) There are policies for recapture of PILOTs should the applicant not meet certain criteria. $2,398,193 $0 $2,398,193 Entered into by county/town/city IDAs; Gross/net revenue losses are approximate amounts. 8806 New York NY Schoharie Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Schoharie County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,214,605 $1,841,412 $373,193 (none) 8807 New York NY Scotia-Glenville Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Schenectady County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,404,141 $982,628 $421,513 (none) 8808 New York NY Seneca Falls Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Seneca Falls Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $322,252 $237,272 $84,980 Agreement entered into in partnership with the Seneca County IDA. 8809 New York NY Sharon Springs Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Montgomery County; Ostego County; Schoharie County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,111,282 $661,282 $1,450,000 Gross/net revenue losses are approximate amounts. 8810 New York NY Shenendehowa Central School District at Clifton Park School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Saratoga County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,862,634 $578,544 $1,284,090 (none) 8811 New York NY Sherburne-Earlville Central School District School district 2019 (not specified) General Economic Development Article 18-A of the General Municipal Law Chenango County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $358,125 $184,672 $173,453 Entered into by county/town/city IDAs. 8812 New York NY Shoreham-Wading River Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Town of Brookhaven Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,840,922 The amount by which the district's property tax revenue was reduceed as a result of these abatements was not readily available; Entered into by county/town/city IDAs. 8813 New York NY Skaneateles Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Skaneateles Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $227,445 $201,039 $26,406 Agreement entered into in partnership with the Onondaga County IDA. 8814 New York NY Smithtown Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of the General Municipal Law of New York State under the authority of New York State General Municipal Law Section 911-A Suffolk County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,554,718 $571,808 $982,910 Entered into by county/town/city IDAs. 8815 New York NY Sodus Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Sodus Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $27,428 $21,007 $6,421 Agreement entered into in partnership with the Wayne County IDA. 8816 New York NY Somers Central School District School district 2019 (not specified) Real estate development (residential) Article XI of the New York Private Housing Law; Section 402 of the New York Not-for-Profit Corporation law Somers Central School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $158,722 $65,978 $92,744 (none) 8817 New York NY South Colonie Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) South Colonie Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $912,882 $892,726 $20,156 Agreement entered into in partnership with local IDA. 8818 New York NY South Country Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Brookhaven Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $8,477,391 $7,175,019 $1,302,372 Entered into by county/town/city IDAs. 8819 New York NY South Jefferson Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Jefferson County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $367,297 $40,999 $326,298 (none) 8820 New York NY South Lewis Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Lewis County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $104,121 $63,473 $40,648 (none) 8821 New York NY South Orangetown Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Rockland County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,755,629 $70,934 $1,684,695 (none) 8822 New York NY Southern Cayuga Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York State General Municipal Law 858 Cayuga County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $40,955 $19,465 $21,490 Entered into by county/town/city IDAs. 8823 New York NY Southwestern Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Chautauqua County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $572,000 $151,000 $421,000 Gross revenue loss, reimbursement/offset, and net revenue loss amounts are all approximate amounts. 8824 New York NY Spackenkill Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law; the Agriculture and Markets Law; the Transportation Law Dutchess County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $6,941,443 $4,468,919 $2,472,524 Entered into by county/town/city IDAs. 8825 New York NY Spencer Van Etten Central School District School district 2019 Payment in Lieu of Taxes General Economic Development (not specified) Chemung County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $150,061 $98,192 $51,869 Entered into by county/town/city IDAs. 8826 New York NY Spencerport Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Spencerport Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,756,206 $961,114 $795,092 Agreement entered into in partnership with the Monroe County IDA. 8827 New York NY Stockbridge Valley Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development NY State Real Property Tax Law Section 487 Stockbridge Valley Central School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $186,156 $34,501 $151,655 (none) 8828 New York NY Suffolk County County 2019 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. $2,880,765 $2,527,267 $353,498 Abated by county Industrial Development Agency (SCIDA) 8829 New York NY Suffolk County County 2019 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) $3,016,676 $2,402,597 $614,079 Abated by town Industrial Development Agency (IDA) 8830 New York NY Suffolk County County 2019 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) $3,017,275 $2,044,707 $972,568 Abated by town Industrial Development Agency (IDA) 8831 New York NY Suffolk County County 2019 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) $3,978,323 $42,772 $3,935,551 Abated by town Industrial Development Agency (IDA) 8832 New York NY Suffolk County County 2019 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) $5,481,158 $2,419,142 $3,062,016 Abated by town Industrial Development Agency (IDA) 8833 New York NY Sullivan West Central School District School district 2019 (not specified) General Economic Development Title I Article 18-A of the General Municipal Law of the State of New York Sullivan County; Delaware County Property Tax (not specified) (not specified) $321,714 $230,962 $90,752 Entered into by county/town/city IDAs. 8834 New York NY Susquehanna Valley Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Broome County; the Town of Conklin; the Town of New York Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,824,525 $566,888 $1,257,637 Partially entered into by county/town/city IDAs. 8835 New York NY Sweet Home Central School District School district 2019 (not specified) General Economic Development (not specified) The Town of Amherst Real Property Tax (not specified) (not specified) $337,000 $0 $337,000 Entered into by county/town/city IDAs; Because the abated amounts are spread across the District‚Äôs entire tax base, there is no impact on the overall Property Tax collected. 8836 New York NY Syosset Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Nassau County; the Town of Oyster Bay Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $11,010,874 $3,854,350 $7,156,524 Partially entered into by county/town/city IDAs. 8837 New York NY Three Village Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 892 The Town of Brookhaven Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $842,745 $368,488 $474,257 Entered into by county/town/city IDAs. 8838 New York NY Tioga Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York State General Municipal Law 858 Tioga County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,432,781 $84,021 $1,348,760 Entered into by county/town/city IDAs. 8839 New York NY Tri-Valley Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Tri-Valley Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $409,472 $105,314 $304,158 (none) 8840 New York NY Troy Enlarged City School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Rensselaer County; City of Troy Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,913,630 $1,401,473 $3,512,157 (none) 8841 New York NY Tuckahoe Union Free School District School district 2019 Various Property Tax Abatement Programs (not specified) Real Property Tax Law, Section 412-a; General Municipal Law, Section 874 Tuckahoe Union Free School District Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $448,802 $43,536 $405,266 (none) 8842 New York NY Tully Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Onondaga County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $118,116 $37,516 $80,600 (none) 8843 New York NY Unadilla Valley Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Unadilla Valley Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $321,530 $194,256 $127,274 Agreement entered into in partnership with the Chenango County IDA. 8844 New York NY Union Free School District of the Tarrytowns School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Greenburgh; the Town of Mount Pleasant Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,352,052 $1,676,026 $1,676,026 (none) 8845 New York NY Union Springs Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York State General Municipal Law 858 Cayuga County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,029,959 $191,459 $838,500 Entered into by county/town/city IDAs. 8846 New York NY Union-Endicott Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Broome County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $85,108 $76,603 $8,505 (none) 8847 New York NY Uniondale Union Free School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Nassau County; the Town of Hempstead Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $9,209,329 $1,129,343 $8,079,986 Entered into by county/town/city IDAs. 8848 New York NY Utica City School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Oneida County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,813,721 $698,606 $1,115,115 (none) 8849 New York NY Valley Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Orange County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,833,792 $1,875,579 $1,958,213 (none) 8850 New York NY Valley Stream Central High School District School district 2019 (not specified) General Economic Development Article 18-A of the New York State Municipal Law The Town of Hempstead Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $11,932,889 $7,832,437 $4,100,452 Entered into by county/town/city IDAs. 8851 New York NY Valley Stream Union Free School District 24 School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Nassau County; the Town of Hempstead Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,872,952 $242,752 $1,630,200 Entered into by county/town/city IDAs. 8852 New York NY Valley Stream Union Free School District 30 School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Hempstead Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $12,164,732 $5,349,427 $6,815,305 Entered into by county/town/city IDAs. 8853 New York NY Vernon Verona Sherrill Central School District School district 2019 Payment in Lieu Taxes (PILOT) General Economic Development (not specified) Oneida County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $49,272 $0 $49,272 Report does not make note of gross revenue loss or reimbursement/offset; Entered into by county/town/city IDAs. 8854 New York NY Vestal Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Broome County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,629,574 $1,149,459 $480,115 (none) 8855 New York NY Victor Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Victor Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,461,863 $2,686,401 $775,462 Agreement entered into in partnership with the Ontario County IDA. 8856 New York NY Wallkill Central School District School district 2019 (not specified) General Economic Development (not specified) The Town of Newburgh Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $30,949 $5,219 $25,730 (none) 8857 New York NY Wantagh Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $496,004 $72,205 $423,799 Entered into by county/town/city IDAs. 8858 New York NY Wappingers Central School District School district 2019 (not specified) General Economic Development Article 4 of the Real Property Tax Law; Article 18-A of the Real Property Tax Law, the Agriculture and Markets Law, the Transportation Law Respective Municipality Real Property Tax Payment In Lieu of Taxes (PILOT) There are policies for recapture of PILOTs should the applicant not meet certain criteria. $2,469,000 $1,584,000 $885,000 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts; Entered into by county/town/city IDAs. 8859 New York NY Warrensburg Central School District School district 2019 Various Property Tax Abatement Programs (not specified) (not specified) Warrensburg Central School District Property Tax (not specified) (not specified) $54,735 Gross revenue loss and reimbursement/offset are not specified. 8860 New York NY Warsaw Central School District School district 2019 (not specified) General Economic Development Chapter 565 of the Laws of 1970 of the State of New York pursuant to Title I of Article 18-A of General Municipal Law of the State of New York (collectively ‚Äúthe Act‚Äù); Section 412-a of the New York State Real Property Tax Law; Section 874 of the Act Wyoming County Real Property Tax Payment In Lieu of Taxes (PILOT) Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement. $2,559,113 $0 $2,559,113 Entered into by county/town/city IDAs. 8861 New York NY Warwick Valley Central School District School district 2019 (not specified) General Economic Development (not specified) Warwick Valley Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $745,180 $210,615 $534,565 (none) 8862 New York NY Waterford-Halfmoon Union Free School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Town of Waterford Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $30,148 CAFR states there were no programs in 2019, but the district did receive payment in lieu of tax. 8863 New York NY Waterloo Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Waterloo Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,742,714 $885,242 $2,857,472 Agreement entered into in partnership with the Seneca County IDA. 8864 New York NY Watertown City School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development (not specified) Jefferson County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $882,061 $451,000 $431,061 Entered into by county/town/city IDAs; Gross revenue loss; reimbursement/offset, and net revenue loss are all approximate amounts. 8865 New York NY Watkins Glen Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York State General Municipal Law 858 Schuyler County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $699,298 $486,610 $212,688 Entered into by county/town/city IDAs. 8866 New York NY Waverly Central School District School district 2019 Payment in Lieu of Taxes (PILOT) General Economic Development New York State General Municipal Law 858 Tioga County; the Village of Waverly; Chemung County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $822,859 $502,038 $320,821 Partially entered into by county/town/city IDAs. 8867 New York NY Wayland-Cohocton Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Wayland-Cohocton Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,377,551 $584,423 $1,793,128 Agreement entered into in partnership with the Steuben County IDA. 8868 New York NY Wayne Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Wayne Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $10,443,278 $4,937,647 $5,505,631 Agreement entered into in partnership with the Wayne County IDA. 8869 New York NY Webster Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Webster Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,728,964 $1,319,778 $409,186 Agreement entered into in partnership with the Monroe County IDA. 8870 New York NY West Babylon Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) The Town of Babylon Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $933,951 $345,371 $588,580 Entered into by county/town/city IDAs. 8871 New York NY West Canada Valley Central School District School district 2019 Various Sales (if applicable) and Property Tax Abatement Programs General Economic Development (not specified) Herkimer County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,342,689 $288,669 $2,054,020 (none) 8872 New York NY West Genesee Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Onondaga County; the Town of Camillus Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $984,020 $655,955 $328,065 Partially entered into by county/town/city IDAs. 8873 New York NY West Hempstead Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Town of Hempstead Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,137,900 $283,257 $854,643 Entered into by county/town/city IDAs. 8874 New York NY West Irondequoit Central School District School district 2019 (not specified) General Economic Development Chapter 55 of the Laws of the State of New York pursuant to Title I Article 18-A of the General Municipal Law of the State of New York (collectively "the Act"); Section 412-a of the New York State Real Property Tax Law; Section 874 of the Act Monroe County Real Property Tax Payment In Lieu of Taxes (PILOT) Should the property owner not comply with the policies and laws as set forth in each agreement, the PILOT will discontinue as outlined in each agreement. $26,856 $0 $26,856 Entered into by county/town/city IDAs. 8875 New York NY West Islip Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 898-b The Town of Islip Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $177,528 $88,764 $88,764 Entered into by county/town/city IDAs. 8876 New York NY West Seneca Central School District School district 2019 (not specified) General Economic Development (not specified) Erie County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $738,958 $279,290 $459,668 Entered into by county/town/city IDAs. 8877 New York NY West Valley Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Cattaraugus County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $112,628 $47,495 $65,133 Entered into by county/town/city IDAs. 8878 New York NY Westbury Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Nassau County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $6,724,475 $1,771,950 $4,952,525 Entered into by county/town/city IDAs. 8879 New York NY Westchester County County 2019 Mortgage Tax Abatement General Economic Development (not specified) Westchester County Mortgage Tax Payment in Lieu of Taxes (PILOT) (not specified) $696,047 $0 $696,047 (none) https://finance.westchestergov.com/documentation/annual-comprehensive-finance-reports 8880 New York NY Westchester County County 2019 Sales Tax Abatement General Economic Development (not specified) Westchester County Sales Tax Payment in Lieu of Taxes (PILOT) (not specified) $1,493,493 $0 $1,493,493 (none) https://finance.westchestergov.com/documentation/annual-comprehensive-finance-reports 8881 New York NY Westhampton Beach Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development General Municipal Law Section 925-U The Town of Southampton Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $112,739 $15,328 $97,411 Entered into by county/town/city IDAs. 8882 New York NY Wheatland-Chili Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Wheatland-Chili Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $44,324 $31,974 $12,350 Agreement entered into in partnership with the Monroe County IDA. 8883 New York NY White Plains City School District School district 2019 (not specified) (not specified) (not specified) City of White Plains (not specified) (not specified) (not specified) $4,433,660 $0 $4,433,660 (none) 8884 New York NY Whitesboro Central School District School district 2019 (not specified) General Economic Development Article 18-A of the New York State Municipal Law Oneida County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $376,161 $301,751 $74,410 Entered into by county/town/city IDAs. 8885 New York NY Williamson Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Williamson Central School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $347,500 $223,342 $124,158 Agreement entered into in partnership with the Wayne County IDA. 8886 New York NY Williamsville Central School District School district 2019 (not specified) General Economic Development (not specified) The Town of Amherst; the Town of Clarence; Erie County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,961,474 $2,795,442 $1,166,032 Entered into by county/town/city IDAs. 8887 New York NY Willsboro Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Essex County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $19,184 $0 $19,184 (none) 8888 New York NY Windham-Ashland-Jewett Central School District School district 2019 Various Property Tax Abatement Programs General Economic Development (not specified) Greene County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $7,871 $5,905 $1,966 (none) 8889 New York NY Windsor Central School District School district 2019 Property Tax Abatement Program General Economic Development (not specified) Broome County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,051,432 $681,719 $369,713 (none) 8890 New York NY Wyandanch Union Free School District School district 2019 Various Property Tax Abatement Programs General Economic Development Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipl Law Section 911-A; Article 18-A of General Municipal Law of New York State, under the authority of New York State General Municipal Law Section 898-b Suffolk County; the Town of Babylon Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,307,595 $1,655,916 $1,651,679 Entered into by county/town/city IDAs. 8891 New York NY Yorkshire-Pioneer Central School District School district 2019 (not specified) General Economic Development (not specified) Erie County; Wyoming County Property Tax (not specified) (not specified) $82,000 $0 $82,000 Entered into by county/town/city IDAs; Because the abated amounts are spread across the District‚Äôs entire tax base, there is no impact on the overall Property Tax collected. 8892 North Carolina NC North Carolina State 2019 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 If the business receiving a grant fails to meet or comply with any condition or requirement set forth in an agreement, the amount of the grant or the term of the agreement shall be reduced, the agreement may be terminated, or both. If a business fails to maintain employment at the levels stipulated in the agreement or otherwise fails to comply with any condition of the agreement for any two consecutive years, the grant payment will be withheld for any consecutive year after the second consecutive year remaining in the base period in which the business fails to comply with any condition of the agreement. If the business is no longer within the base period, the agreement shall be terminated. $46,500,000 $0 $46,500,000 (none) https://www.osc.nc.gov/public-information/reports/report-archives/annual-report-and-popular-report-archives 9407 North Dakota ND Bismarck Municipality 2019 Renaissance Zone - Commercial General Economic Development (not specified) Bismarck (not specified) (not specified) (not specified) $260,360 $0 $260,360 (none) https://www.bismarcknd.gov/1873/Financial-Reports 9526 North Dakota ND Bismarck Municipality 2019 Remodeling Exemption - Commercial General Economic Development (not specified) Bismarck (not specified) (not specified) (not specified) $173,848 $0 $173,848 (none) https://www.bismarcknd.gov/1873/Financial-Reports 9527 North Dakota ND Bismarck Municipality 2019 Renaissance Zone - Residential General Economic Development (not specified) Bismarck (not specified) (not specified) (not specified) $40,342 $0 $40,342 (none) https://www.bismarcknd.gov/1873/Financial-Reports 9528 North Dakota ND Bismarck Municipality 2019 Remodeling Exemption - Residential Housing (not specified) Bismarck (not specified) (not specified) (not specified) $17,141 $0 $17,141 (none) https://www.bismarcknd.gov/1873/Financial-Reports 9529 North Dakota ND Burleigh County County 2019 Public Charity Exemption General Economic Development NDCC §57-02-08(8) Burleigh County Property Tax Tax Abatement (not specified) $4,912,563 $0 $4,912,563 (none) https://www.burleighco.com/departments/auditor/audit-report/ 9530 North Dakota ND Burleigh County County 2019 Commercial and Residential Improvements General Economic Development (not specified) Burleigh County Property Tax Tax Abatement (not specified) $190,989 $0 $190,989 (none) https://www.burleighco.com/departments/auditor/audit-report/ 9531 North Dakota ND Cass County County 2019 Public Charity Expansion General Economic Development NDCC 57-02-08(8) Cass County Property Tax Tax Abatement (not specified) $1,624,228 $0 $1,624,228 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9532 North Dakota ND Cass County County 2019 Single Family Residence General Economic Development NDCC 57-02-08(35) Cass County Property Tax Tax Abatement (not specified) $434,307 $0 $434,307 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9533 North Dakota ND Cass County County 2019 New and Expanding Business Expansion General Economic Development NDCC 40.57.1-03 Cass County Property Tax Tax Abatement (not specified) $135,070 $0 $135,070 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9534 North Dakota ND Cass County County 2019 Childhood Service Exemption General Economic Development NDCC 57- 02-08(36) Cass County Property Tax Tax Abatement (not specified) $48,491 $0 $48,491 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9535 North Dakota ND Cass County County 2019 Commercial and Residential General Economic Development NDCC 57-05.2-03 Cass County Property Tax Tax Abatement (not specified) $32,787 $0 $32,787 (none) https://www.casscountynd.gov/our-county/finance-office/county-annual-financial-reports 9536 North Dakota ND Devils Lake Public School District 1 School District 2019 Public Charity Exemption Construction/rehabilitation NDCC 57-02-08(8) Ramsey County Property Tax Tax Exemption (not specified) $56,134 $0 $56,134 (none) 9537 North Dakota ND Fargo Municipality 2019 Various Tax Abatement Agreements General Economic Development Varies Fargo Property Tax Tax Abatement (not specified) $1,754,301 $0 $1,754,301 See CAFR for detailed program breakdowns https://fargond.gov/city-government/departments/finance/financial-report 9538 North Dakota ND Fargo School District 1 School District 2019 Public Charity Exemption Construction/rehabilitation NDCC 57-02-08(8) Cass County Property Tax Tax Exemption (not specified) $3,802,184 $0 $3,802,184 Disclosure is only up until December 31, 2018. 9539 North Dakota ND Fargo School District 1 School District 2019 Single Family Residence General Economic Development NDCC 57-02-08(35) Cass County Property Tax Tax Exemption (not specified) $504,160 $0 $504,160 Disclosure is only up until December 31, 2018. 9540 North Dakota ND Fargo School District 1 School District 2019 New and Expanding Business General Economic Development NDCC 40.57.1-03 Cass County Property Tax Tax Tax Exemption (not specified) $115,596 $0 $115,596 Disclosure is only up until December 31, 2018. 9541 North Dakota ND Fargo School District 1 School District 2019 Childhood Service Exemption General Economic Development NDCC 57-02-08(36) Cass County Property Tax Tax Exemption (not specified) $66,625 $0 $66,625 Disclosure is only up until December 31, 2018. 9542 North Dakota ND Fargo School District 1 School District 2019 Commercial and Residential Construction/rehabilitation NDCC 57-02.2-03 Cass County Property Tax Tax Exemption If the certificate is not filed as herein provided, the assessor shall regard the improvements as (no provisions for recapture)xempt and shall assess them as such. $66,296 $0 $66,296 Disclosure is only up until December 31, 2018. 9543 North Dakota ND Grand Forks Municipality 2019 Various Agreements Entered Into by the State of North Dakota (not specified) (not specified) North Dakota (not specified) (not specified) (not specified) $1,728,733 $0 $1,728,733 (none) 9544 North Dakota ND Grand Forks Municipality 2019 New Home Buyer Home Ownersip State of North Dakota’s Century Code 57-02-08-35 Grand Forks Property Tax Tax Abatement (not specified) $133,884 $0 $133,884 (none) 9545 North Dakota ND Grand Forks Municipality 2019 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) $71,828 $0 $71,828 (none) 9546 North Dakota ND Grand Forks Municipality 2019 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) $55,356 $0 $55,356 (none) 9547 North Dakota ND Grand Forks Municipality 2019 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) $52,042 $0 $52,042 (none) 9548 North Dakota ND Grand Forks Municipality 2019 New Home Builder Construction State of North Dakota’s Century Code 57-02-08-42 Grand Forks Property Tax Tax Abatement (not specified) $34,873 $0 $34,873 (none) 9549 North Dakota ND Grand Forks Municipality 2019 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) $30,433 $0 $30,433 (none) 9550 North Dakota ND Grand Forks Municipality 2019 Tax Increment Financing General Economic Development State of North Dakota’s Century Code 40-58-20 Grand Forks Property Tax Tax Abatement (not specified) $28,177 $0 $28,177 (none) 9551 North Dakota ND Grand Forks Municipality 2019 Renaisannce Zone State of Dakota’s Century Code 57-02.2 (not specified) Grand Forks Property Tax Tax Abatement (not specified) $22,239 $0 $22,239 (none) 9552 North Dakota ND Grand Forks Municipality 2019 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) $11,424 $0 $11,424 (none) 9553 North Dakota ND Grand Forks County County 2019 Public Charity Exemption General Economic Development NDCC §57-02-08(8) Grand Forks County Property Tax Tax Abatement (not specified) $1,050,032 $0 $1,050,032 (none) 9554 North Dakota ND Grand Forks County County 2019 New Business Business Retention/Attraction NDCC §40-57.1-03 Grand Forks County Property Tax Tax Abatement (not specified) $130,789 $0 $130,789 (none) 9555 North Dakota ND Grand Forks County County 2019 Single Family Residence General Economic Development NDCC 57-02-08(35) Grand Forks County Property Tax Tax Abatement (not specified) $116,429 $0 $116,429 (none) 9556 North Dakota ND Grand Forks County County 2019 Commercial and Residential Improvements General Economic Development (not specified) Grand Forks County Property Tax Tax Abatement (not specified) $88,789 $0 $88,789 (none) 9557 North Dakota ND Grand Forks County County 2019 Childhood Service Exemption General Economic Development NDCC 57- 02-08(36) Grand Forks County Property Tax Tax Abatement (not specified) $9,747 $0 $9,747 (none) 9558 North Dakota ND Grand Forks School District 1 School District 2019 Public Charity Exemption Construction/rehabilitation NDCC 57-02-08(8) Grand Forks County Property Tax Tax Exemption (not specified) $1,175,846 $0 $1,175,846 (none) https://www.nd.gov/auditor/grand-forks-public-school-district 9559 North Dakota ND Grand Forks School District 1 School District 2019 Single Family Residence General Economic Development NDCC 57-02-08(35) Grand Forks County Property Tax Tax Exemption (not specified) $130,220 $0 $130,220 (none) https://www.nd.gov/auditor/grand-forks-public-school-district 9560 North Dakota ND Grand Forks School District 1 School District 2019 Remodel Exemption Construction/rehabilitation NDCC 57-05.2-03 Grand Forks County Property Tax Tax Exemption If the certificate is not filed as herein provided, the assessor shall regard the improvements as (no provisions for recapture)xempt and shall assess them as such. $102,876 $0 $102,876 (none) https://www.nd.gov/auditor/grand-forks-public-school-district 9561 North Dakota ND Grand Forks School District 1 School District 2019 New and Expanding Business General Economic Development NDCC 40.57.1-03 Grand Forks County Property Tax Tax Tax Exemption (not specified) $53,245 $0 $53,245 (none) https://www.nd.gov/auditor/grand-forks-public-school-district 9562 North Dakota ND Grand Forks School District 1 School District 2019 Builder Exemption General Economic Development NDCC 57-02-08(42) Grand Forks County Property Tax Tax Exemption (not specified) $32,641 $0 $32,641 (none) https://www.nd.gov/auditor/grand-forks-public-school-district 9563 North Dakota ND Grand Forks School District 1 School District 2019 Childhood Service Exemption General Economic Development NDCC 57-02-08(36) Grand Forks County Property Tax Tax Exemption (not specified) $10,463 $0 $10,463 (none) https://www.nd.gov/auditor/grand-forks-public-school-district 9564 North Dakota ND Hazen School District 3 School District 2019 Public Charity Exemption Construction/rehabilitation NDCC 57-02-08(8) Mercer County Property Tax Tax Exemption (not specified) $25,848 $0 $25,848 (none) 9565 North Dakota ND Hazen School District 3 School District 2019 Religious Organization Exemption Charity/nonprofit/government assistance NDCC 57-02-09 Mercer County Property Tax Tax Exemption (not specified) $25,235 $0 $25,235 (none) 9566 North Dakota ND Hazen School District 3 School District 2019 Renaissance Zone Construction/rehabilitation NDCC 40-63-05 City of Hazen Property Tax Tax Tax Exemption (not specified) $8,628 $0 $8,628 (none) 9567 North Dakota ND Hazen School District 3 School District 2019 Property Tax Abatement Program General Economic Development (not specified) Mercer County Property Tax Tax Abatement (not specified) $492 $0 $492 (none) 9568 North Dakota ND Mandan School District 1 School District 2019 Public Charity Exemption Construction/rehabilitation NDCC 57-02-08(8) Morton County Property Tax Tax Exemption (not specified) $269,619 $0 $269,619 (none) 9569 North Dakota ND Mandan School District 1 School District 2019 Religious Organization Exemption Charity/nonprofit/government assistance NDCC 57-02-09 Morton County Property Tax Tax Exemption (not specified) $96,218 $0 $96,218 (none) 9570 North Dakota ND Mandan School District 1 School District 2019 Property Tax Exemption General Economic Development NDCC 57-02-08(35); (42) Morton County Property Tax Tax Exemption (not specified) $60,838 $0 $60,838 (none) 9571 North Dakota ND Mandan School District 1 School District 2019 Tax Increment Financing (TIF) General Economic Development NDCC 40-58-20 Morton County Property Tax Tax Diversion (not specified) $39,326 $0 $39,326 (none) 9572 North Dakota ND Mandan School District 1 School District 2019 New and Expanding Business General Economic Development NDCC 40-57-1 Morton County Property Tax Tax Tax Exemption (not specified) $38,324 $0 $38,324 (none) 9573 North Dakota ND Mandan School District 1 School District 2019 Renaissance Zone Construction/rehabilitation NDCC 40-63 Morton County Property Tax Tax Tax Exemption (not specified) $22,120 $0 $22,120 (none) 9574 North Dakota ND Mandan School District 1 School District 2019 Blind Exemption Real estate development (residential) (not specified) Morton County Property Tax Tax Exemption (not specified) $7,946 $0 $7,946 (none) 9575 North Dakota ND Mandan School District 1 School District 2019 Wheelchair Exemption Real estate development (residential) (not specified) Morton County Property Tax Tax Exemption (not specified) $7,888 $0 $7,888 (none) 9576 North Dakota ND Mandan School District 1 School District 2019 Property Tax Exemption for Improvements Construction/rehabilitation NDCC 57-02-02.2 Morton County Property Tax Tax Exemption (not specified) $1,209 $0 $1,209 (none) 9577 North Dakota ND Minot Municipality 2019 Renaissance Zone Exemption - Commercial Buildings General Economic Development (not specified) Minot, North Dakota (not specified) (not specified) (not specified) $33,487 $0 $33,487 (none) 9578 North Dakota ND Minot Municipality 2019 Renaissance Zone Exemption - Residential Buildings General Economic Development (not specified) Minot, North Dakota (not specified) (not specified) (not specified) $1,623 $0 $1,623 (none) 9579 North Dakota ND Minot Municipality 2019 Exemption of Improvements to Commercial and Residential Buildings General Economic Development (not specified) Minot, North Dakota (not specified) (not specified) (not specified) $236 $0 $236 (none) 9580 North Dakota ND West Fargo School District 6 School District 2019 Public Charity Exemption Construction/rehabilitation NDCC 57-02-08(8) Cass County Property Tax Tax Exemption (not specified) $1,504,760 $0 $1,504,760 Disclosure is only up until December 31, 2018. 9581 North Dakota ND West Fargo School District 6 School District 2019 Single Family Residence General Economic Development NDCC 57-02-08(35) Cass County Property Tax Tax Exemption (not specified) $755,189 $0 $755,189 Disclosure is only up until December 31, 2018. 9582 North Dakota ND West Fargo School District 6 School District 2019 New and Expanding Business General Economic Development NDCC 40.57.1-03 Cass County Property Tax Tax Tax Exemption (not specified) $173,230 $0 $173,230 Disclosure is only up until December 31, 2018. 9583 North Dakota ND West Fargo School District 6 School District 2019 Childhood Service Exemption General Economic Development NDCC 57-02-08(36) Cass County Property Tax Tax Exemption (not specified) $44,925 $0 $44,925 Disclosure is only up until December 31, 2018. 9584 North Dakota ND West Fargo School District 6 School District 2019 Commercial and Residential Construction/rehabilitation NDCC 57-02.2-03 Cass County Property Tax Tax Exemption If the certificate is not filed as herein provided, the assessor shall regard the improvements as (no provisions for recapture)xempt and shall assess them as such. $40,256 $0 $40,256 Disclosure is only up until December 31, 2018. 9585 Ohio OH Ada Exempted Village School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) (not specified) Property Tax Tax Exemption (not specified) $15,679 $0 $15,679 Unclear which government entity granted the abatements. 10364 Ohio OH Ada Exempted Village School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) (not specified) Property Tax Tax Exemption (not specified) $5,929 $0 $5,929 Unclear which government entity granted the abatements. 10365 Ohio OH Akron City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.66 City of Akron Real Property Tax Tax Exemption (not specified) $248,211 $0 $248,211 (none) 10366 Ohio OH Amanda-Clearcreek Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Lancaster Property Tax Tax Exemption (not specified) $5,979 $0 $5,979 (none) 10367 Ohio OH Anna Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Village of Anna Property Tax (not specified) (not specified) $13,756 $0 $13,756 As part of the agreements, the Village of Anna compensates the District with $250 for each home that has its Property Tax abated under the agreements, but CAFR does not provide a specific amount. 10368 Ohio OH Anthony Wayne Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of Maumee Real Property Tax Tax Exemption (not specified) $56,520 $0 $56,520 (none) 10369 Ohio OH Anthony Wayne Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of Waterville Real Property Tax Tax Exemption (not specified) $51,019 $0 $51,019 (none) 10370 Ohio OH Anthony Wayne Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 Lucas County Real Property Tax Tax Exemption (not specified) $28,425 $0 $28,425 (none) 10371 Ohio OH Anthony Wayne Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of Toledo Real Property Tax Tax Exemption (not specified) $6,839 $0 $6,839 (none) 10372 Ohio OH Archbold-Area Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 Village of Archbold; Fulton County; Henry County Real Property Tax Tax Exemption (not specified) $89,799 $0 $89,799 (none) 10373 Ohio OH Archbold-Area Local School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Sections 5709.62; 5709.63 Village of Archbold; Fulton County; Henry County Personal Property Tax; Real Property Tax Tax Exemption All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. $16,286 $0 $16,286 (none) 10374 Ohio OH Ashland City School District School District 2019 Community Reinvestment Program; Economic Zone Agreements General Economic Development (not specified) (not specified) Property Tax Tax Exemption (not specified) $386,460 $0 $386,460 Unclear which government entity granted the abatements. 10375 Ohio OH Ashtabula Area City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Ashatubla Property Tax (not specified) (not specified) $71,197 $0 $71,197 (none) 10376 Ohio OH Ashtabula Area City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Saybrook Township Property Tax (not specified) (not specified) $4,119 $0 $4,119 (none) 10377 Ohio OH Aurora City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of Aurora Real Property Tax Tax Exemption (not specified) $1,011,134 $97,073 $914,061 Gross/net revenue losses are approximate amounts. 10378 Ohio OH Austintown Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Austintown Township Property Tax (not specified) (not specified) $354,700 $0 $354,700 (none) 10379 Ohio OH Avon Lake City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Sections 3735.60 to 3735.70 City of Avon Lake Property Tax Tax Exemption (not specified) $250,000 $0 $250,000 Gross/net revenue losses are approximate amounts. 10380 Ohio OH Avon Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Avon Property Tax Tax Exemption (not specified) $1,060,393 $0 $1,060,393 (none) 10381 Ohio OH Barberton City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Barberton Property Tax Tax Exemption (not specified) $116,382 $0 $116,382 (none) 10382 Ohio OH Batavia Local School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709 Clermont County Personal Property Tax; Real Property Tax Tax Exemption (not specified) $474,346 $0 $474,346 (none) 10383 Ohio OH Bath Local School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Sections 5709.61 to 5709.66 Bath Local School District Real Property Tax Tax Exemption (not specified) $213,522 $0 $213,522 (none) 10384 Ohio OH Bedford City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of Oakwood Property Tax Tax Exemption (not specified) $500,663 $103,365 $397,298 (none) 10385 Ohio OH Bedford City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Bedford Property Tax Tax Exemption (not specified) $141,494 $29,215 $112,279 (none) 10386 Ohio OH Bedford City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of Walton Hills Property Tax Tax Exemption (not specified) $16,945 $0 $16,945 (none) 10387 Ohio OH Bellaire Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Belmont County Property Tax Tax Exemption (not specified) $15,036 $0 $15,036 (none) 10388 Ohio OH Bellefontaine City School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709 City of Bellefontaine; Logan County Real Property Tax Tax Exemption If an agreement is terminated by the Tax Incentive Review Council the assessed valuation of the property will be set at its fair market valuation with no additional exemption allowed. $5,320 $0 $5,320 (none) 10389 Ohio OH Benjamin Logan Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Logan County Property Tax Tax Exemption (not specified) $205,574 $0 $205,574 (none) 10390 Ohio OH Bethel Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Sections 3735; 5709 City of Huber Heights Property Tax Tax Exemption (not specified) $99,989 $0 $99,989 (none) 10391 Ohio OH Bloom-Carroll Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Fairfield County Personal Property Tax; Real Property Tax Tax Exemption The district District may terminate or modify the exemptions from taxation granted under the agreement if the terms of the agreement are not met. $5,818 $0 $5,818 (none) 10392 Ohio OH Bluffton Exempted Village School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Village of Bluffton Property Tax Tax Exemption (not specified) $5,612 $0 $5,612 (none) 10393 Ohio OH Botkins Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of Botkins 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). $21,326 $0 $21,326 The amount lists taxes forgone by the school district for the year ended December 31, 2018. 10394 Ohio OH Bowling Green City School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Sections 5709.62; 5709.63 City of Bowling Green; Wood County Personal Property Tax; Real Property Tax Tax Exemption All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. $482,643 $0 $482,643 (none) 10395 Ohio OH Brecksville-Broadview Heights City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Broadview Heights; City of Brecksville Property Tax (not specified) (not specified) $23,500 $0 $23,500 (none) 10396 Ohio OH Brookville Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Brookville Property Tax Tax Exemption (not specified) $679,740 $0 $679,740 Gross/net revenue losses are approximate amounts. 10397 Ohio OH Bryan City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Bryan; Pulaski Township Property Tax (not specified) (not specified) $218,378 $0 $218,378 (none) 10398 Ohio OH Buckeye Local School District (Ashtabula) School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Sections 5709.62; 5709.63 Buckeye Local School District (Ashtabula) Personal Property Tax; Real Property Tax Tax Exemption All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. The amount of the abatement is deducted from the business‚Äôs property tax bill. $879 $0 $879 (none) 10399 Ohio OH Cambridge City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Guernsey County Property Tax Tax Exemption (not specified) $29,855 $0 $29,855 (none) 10400 Ohio OH Cambridge City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Cambridge Property Tax Tax Exemption (not specified) $9,903 $0 $9,903 (none) 10401 Ohio OH Canal Winchester Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of Canal Winchester Real Property Tax Tax Exemption (not specified) $505,008 $0 $505,008 (none) 10402 Ohio OH Canal Winchester Local School District School District 2019 Environmental Protection Agency Program Conservation of farmland, forest, open space, or water (not specified) Franklin County Property Tax Tax Exemption (not specified) $77,805 $0 $77,805 (none) 10403 Ohio OH Canal Winchester Local School District School District 2019 Payment in Lieu of Tax (PILOT) General Economic Development (not specified) Franklin County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $750,197 (none) 10404 Ohio OH Canton Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Canton; Canton Township Real Property Tax Tax Exemption (not specified) $275,686 $0 $275,686 (none) 10405 Ohio OH Cardinal Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Middlefield Village Property Tax Tax Exemption (not specified) $57,722 $0 $57,722 (none) 10406 Ohio OH Cardinal Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Parkman Township Property Tax Tax Exemption (not specified) $36,348 $0 $36,348 (none) 10407 Ohio OH Carey Exempted Village School District School District 2019 Various Property Tax Abatement Agreements General Economic Development Ohio Revised Code (ORC) Sections 5709.632 Crawford Township; Wyandot County Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $7,503 $7,503 $0 (none) 10408 Ohio OH Carey Exempted Village School District School District 2019 Various Property Tax Abatement Agreements General Economic Development Ohio Revised Code (ORC) Sections 5709.632; 3735.65 to 3735.70 Village of Carey Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $87,774 $87,774 $0 (none) 10409 Ohio OH Celina City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Mercer County Property Tax Tax Exemption (not specified) $150,261 $0 $150,261 (none) 10410 Ohio OH Celina City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Celina Property Tax Tax Exemption (not specified) $142,222 $0 $142,222 (none) 10411 Ohio OH Centerville City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Centerville Personal Property Tax; Real Property Tax Tax Exemption (not specified) $142,320 $0 $142,320 (none) 10412 Ohio OH Champion Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Trumbull County Real Property Tax Tax Exemption (not specified) $10,518 $0 $10,518 (none) 10413 Ohio OH Chippewa Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Wayne County Real Property Tax Tax Exemption (not specified) $1,000 $0 $1,000 Gross/net revenue losses are approximate amounts. 10414 Ohio OH Cincinnati Public School District School District 2019 CRA + TIF General Economic Development (not specified) City of Cincinnati Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $31,697,777 $26,768,763 $4,929,014 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 10415 Ohio OH Cincinnati Public School District School District 2019 Residential Tax Abatement Program General Economic Development (not specified) City of Cincinnati Property Tax (not specified) (not specified) $6,183,410 $0 $6,183,410 (none) 10416 Ohio OH City of Akron Municipality 2019 Residential tax abatement program General Economic Development Ohio Revised Code Section 3735.66 Akron Property Tax Tax Abatement (not specified) $38,000 $0 $38,000 (none) https://www.akronohio.gov/cms/site/8b1d7191c3140a87/index.html 10417 Ohio OH City of Akron Municipality 2019 Community Reinvestment Act General Economic Development Ohio Revised Code Section 3735.66 Akron Property Tax Tax Abatement (not specified) $31,500 $0 $31,500 (none) https://www.akronohio.gov/cms/site/8b1d7191c3140a87/index.html 10418 Ohio OH City of Cincinnati Municipality 2019 Job Creation Tax Credit Program General Economic Development (not specified) Cincinnati, Ohio (not specified) (not specified) (not specified) $6,564,000 $0 $6,564,000 (none) 10419 Ohio OH City of Cincinnati Municipality 2019 Community Reinvestment Area (CRA) Program General Economic Development (not specified) Cincinnati, Ohio (not specified) (not specified) (not specified) $3,014,000 $0 $3,014,000 (none) 10420 Ohio OH City of Cleveland Municipality 2019 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. $4,830,000 $0 $4,830,000 2018 CAFR has not been released https://www.clevelandohio.gov/taxonomy/term/206 10421 Ohio OH City of Cleveland Municipality 2019 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) $2,700,000 $0 $2,700,000 2018 CAFR has not been released https://www.clevelandohio.gov/taxonomy/term/206 10422 Ohio OH City of Cleveland Municipality 2019 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 $174,000 $0 $174,000 2018 CAFR has not been released https://www.clevelandohio.gov/taxonomy/term/206 10423 Ohio OH City of Columbus Municipality 2019 Job Growth Incentive Program General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $11,311,000 $0 $11,311,000 (none) 10424 Ohio OH City of Columbus Municipality 2019 TIF - Tax Increment Financing General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $3,136,000 $0 $3,136,000 (none) 10425 Ohio OH City of Columbus Municipality 2019 Community Reinvestment Area (CRA) Program General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $1,523,000 $0 $1,523,000 (none) 10426 Ohio OH City of Columbus Municipality 2019 School District Revenue Sharing General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $1,366,000 $0 $1,366,000 (none) 10427 Ohio OH City of Columbus Municipality 2019 Job Creation Tax Credit Program General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $576,000 $0 $576,000 (none) 10428 Ohio OH City of Columbus Municipality 2019 Columbus Downtown Office Incentive Program General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $423,000 $0 $423,000 (none) 10429 Ohio OH City of Columbus Municipality 2019 Enterprise Zone Program General Economic Development (not specified) Columbus, Ohio (not specified) (not specified) (not specified) $235,000 $0 $235,000 (none) 10430 Ohio OH City of Toledo Municipality 2019 Municipal Job Creation Tax Credit (MJCTC) Job Creation/Retention ORC 718.15 City of Toledo (not specified) Tax Credit (not specified) $2,556,000 $0 $2,556,000 (none) 10431 Ohio OH City of Toledo Municipality 2019 Toledo Expansion Incentive Program General Economic Development City of Toledo Ordinance 487-07 City of Toledo Grant Grant (not specified) $671,000 $0 $671,000 (none) 10432 Ohio OH City of Toledo Municipality 2019 Community Reinvestment Area (CRA) Program General Economic Development ORC 3735 City of Toledo Real Property Tax Tax Exemption (not specified) $389,000 $0 $389,000 (none) 10433 Ohio OH City of Toledo Municipality 2019 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) 10434 Ohio OH Clark-Shawnee Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Clark County Real Property Tax Tax Exemption Local governments may terminate or modify the exemptions from taxation granted under the agreement if the terms of the agreement are not met. $75,323 $0 $75,323 Gross/net revenue losses are the amounts for 2018. 10435 Ohio OH Clear Fork Valley Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of Bellville Property Tax Tax Exemption (not specified) $15,128 $0 $15,128 (none) 10436 Ohio OH Clear Fork Valley Local School District School District 2019 Community Urban Redevelopment Program Construction/rehabilitation (not specified) Worthington Township Property Tax Tax Exemption (not specified) $56 $0 $56 (none) 10437 Ohio OH Cleveland Municipal School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Cleveland Property Tax Tax Exemption (not specified) $34,685,527 $0 $34,685,527 (none) 10438 Ohio OH Clinton-Massie Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Warren County Property Tax Payment In Lieu of Taxes (PILOT) The abatements will be terminated if the property is deemed delinquent, behind on payments, or the terms and conditions of the CRA are not adhered to and no recapture provisions noted. $14,051 $7,025 $7,026 (none) 10439 Ohio OH Cloverleaf Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of Seville Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $198,350 $43,806 $154,544 (none) 10440 Ohio OH Clyde-Green Springs Exempted Village School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Clyde Property Tax Tax Exemption (not specified) $388,851 $0 $388,851 (none) 10441 Ohio OH Coldwater Exempted Village School District School District 2019 Payment in Lieu of Tax (PILOT) General Economic Development (not specified) Coldwater Exempted Village School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,500 (none) 10442 Ohio OH Columbiana Exempted Village School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Columbiana County Property Tax Tax Exemption (not specified) $4,497 $0 $4,497 (none) 10443 Ohio OH Columbus City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Columbus Property Tax Tax Exemption (not specified) $2,953,236 $0 $2,953,236 (none) 10444 Ohio OH Columbus City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Franklin County/Hamilton Township Property Tax Tax Exemption (not specified) $562,375 $0 $562,375 (none) 10445 Ohio OH Columbus City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Columbus Property Tax Tax Exemption (not specified) $2,258,059 $2,416,064 $0 (none) 10446 Ohio OH Continental Local School District School District 2019 Enterprise Zone Agreements; Community Reinvestment Program General Economic Development (not specified) Various cities and townships in Ohio Property Tax Tax Exemption (not specified) $22,739 $0 $22,739 (none) 10447 Ohio OH Coshocton City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Coshocton Real Property Tax Tax Exemption (not specified) $386,741 $0 $386,741 Amounts listed are the taxes abated for 2018, which is the latest information available. 10448 Ohio OH Crestview Local School District (Richland) School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Manfield Real Property Tax Tax Exemption (not specified) $14,314 $0 $14,314 (none) 10449 Ohio OH Crestview Local School District (Richland) School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Manfield Property Tax Tax Exemption (not specified) $4,705 $0 $4,705 (none) 10450 Ohio OH Cuyahoga County County 2019 Various tax abatement programs (not specified) (not specified) 29 municipalities in Cuyahoga County, Ohio Property Tax Tax Abatement (not specified) $3,572,900 $0 $3,572,900 (none) 10451 Ohio OH Cuyahoga Falls City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 5709 City of Cuyahoga Falls Personal Property Tax; Real Property Tax Tax Exemption (not specified) $524,607 $0 $524,607 (none) 10452 Ohio OH Dayton City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Dayton Property Tax Tax Exemption (not specified) $1,005,695 $0 $1,005,695 (none) 10453 Ohio OH Dayton City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Dayton Property Tax Tax Exemption (not specified) $284,786 $0 $284,786 (none) 10454 Ohio OH Deer Park Community City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Deer Park Property Tax Tax Exemption (not specified) $1,716 $0 $1,716 (none) 10455 Ohio OH Defiance City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Defiance; Defiance County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $120,551 $54,262 $66,289 Gross/net revenue losses are the sum of both programs as the CAFR does not provide individual reimbursement/offset amounts for each jurisdiction. 10456 Ohio OH Delphos City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Van Wert County Property Tax Tax Exemption (not specified) $87,733 $0 $87,733 (none) 10457 Ohio OH Delphos City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Delphos Property Tax Tax Exemption (not specified) $31,313 $0 $31,313 (none) 10458 Ohio OH Delphos City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Allen County Property Tax Tax Exemption (not specified) $20,408 $0 $20,408 (none) 10459 Ohio OH Dover City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Dover; Franklin Township Real Property Tax Tax Exemption (not specified) $103,164 $0 $103,164 (none) 10460 Ohio OH Dublin City School District School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Dublin City School District Property Tax (not specified) (not specified) $1,500,000 Agreement with the City of Dublin. 10461 Ohio OH East Cleveland City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of East Cleveland Property Tax Tax Exemption (not specified) $170,072 $0 $170,072 (none) 10462 Ohio OH East Muskingum Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Muskingum County Property Tax Tax Exemption (not specified) $41,511 $0 $41,511 (none) 10463 Ohio OH Edgerton Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Village of Edgerton Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $6,555 $3,582 $2,973 Reimbursement/offset amount is the sum of $1,966 which was received in the fiscal year of 2019 and $1,616 which was received in the fiscal year of 2018 as compensation for the forgone Property Tax in 2019. 10464 Ohio OH Edison Local School District (Erie) School District 2019 Enterprise Zone Agreements; Community Reinvestment Programs General Economic Development (not specified) City of Norwalk Property Tax Tax Exemption (not specified) $122,019 $0 $122,019 (none) 10465 Ohio OH Elgin Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Marion County Property Tax Tax Exemption (not specified) $250,393 $0 $250,393 (none) 10466 Ohio OH Elgin Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Marion Property Tax Tax Exemption (not specified) $2,564 $0 $2,564 (none) 10467 Ohio OH Elyria City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.66 City of Elyria Property Tax Tax Exemption (not specified) $193,402 $0 $193,402 (none) 10468 Ohio OH Elyria City School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709 City of Elyria Real Property Tax Tax Exemption (not specified) $25,916 $0 $25,916 (none) 10469 Ohio OH Euclid City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 5709 City of Euclid Property Tax Tax Exemption (not specified) $993,982 $0 $993,982 (none) 10470 Ohio OH Fairbanks Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Union County; Millcreek Township Property Tax Tax Exemption (not specified) $20,603 $0 $20,603 (none) 10471 Ohio OH Fairborn City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Fairborn Property Tax Tax Exemption (not specified) $49,696 $0 $49,696 (none) 10472 Ohio OH Fairborn City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Xenia Property Tax Tax Exemption (not specified) $39,858 $0 $39,858 (none) 10473 Ohio OH Fairborn City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Greene County Property Tax Tax Exemption (not specified) $10,104 $0 $10,104 (none) 10474 Ohio OH Fairfield City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Fairfield Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $631,344 $420,690 $210,654 Gross/net revenue losses are approximate amounts. 10475 Ohio OH Fairfield Union Local School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Sections 5709.62; 5709.63 Fairfield County Personal Property Tax; Real Property Tax Tax Exemption All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. $8,165 $0 $8,165 (none) 10476 Ohio OH Fairless Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development Ohio Revised Code (ORC) 3735.65 to 3735.70 Village of Brewster Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $19,185 $9,587 $9,598 (none) 10477 Ohio OH Fairview Park City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Cuyahoga County Real Property Tax Tax Exemption (not specified) $543,363 $0 $543,363 (none) 10478 Ohio OH Fayette Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Village of Fayette; Gorham Township Property Tax (not specified) (not specified) $3,592 $0 $3,592 (none) 10479 Ohio OH Findlay City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Findlay Property Tax Tax Exemption (not specified) $691,091 $0 $691,091 (none) 10480 Ohio OH Findlay City School District School District 2019 Payment in Lieu of Tax (PILOT) General Economic Development (not specified) Hancock County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $269,459 (none) 10481 Ohio OH Fort Frye Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Washington County Property Tax Tax Exemption (not specified) $12,120 $0 $12,120 (none) 10482 Ohio OH Fort Recovery Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of Fort Recovery 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). $57,526 $0 $57,526 (none) 10483 Ohio OH Fostoria City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Fostoria Property Tax Tax Exemption (not specified) $33,182 $0 $33,182 (none) 10484 Ohio OH Franklin City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Franklin 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). $153,271 $0 $153,271 (none) 10485 Ohio OH Franklin City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Springboro 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). $147,899 $0 $147,899 (none) 10486 Ohio OH Franklin City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Middletown Real Property Tax Payment In Lieu of Taxes (PILOT) 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. $59,268 $0 $59,268 Reimbursement is reported for enterprise zone and income tax abatements together. As the latter is unknown, the reimbursement is not included here. 10487 Ohio OH Franklin County County 2019 Community Reinvestment Area (CRA) Program Housing (not specified) Franklin County Property Tax (not specified) (not specified) $16,303,000 $0 $16,303,000 (none) https://ohioauditor.gov/auditsearch/Search.aspx 10488 Ohio OH Franklin County County 2019 Enterprise Zones General Economic Development (not specified) Franklin County Property Tax (not specified) (not specified) $1,233,000 $0 $1,233,000 (none) https://ohioauditor.gov/auditsearch/Search.aspx 10489 Ohio OH Franklin County County 2019 Environmental Protection Agency Programs Environmental protection (not specified) Franklin County Property Tax (not specified) (not specified) $461,000 $0 $461,000 (none) https://ohioauditor.gov/auditsearch/Search.aspx 10490 Ohio OH Fredericktown Local School District School District 2019 Enterprise Zones General Economic Development (not specified) Wayne Township Property Tax Tax Exemption (not specified) $22,434 $0 $22,434 (none) 10491 Ohio OH Fredericktown Local School District School District 2019 Enterprise Zones General Economic Development (not specified) Village of Fredericktown Property Tax Tax Exemption (not specified) $8,260 $0 $8,260 (none) 10492 Ohio OH Gahanna-Jefferson City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Gahanna; City of Columbus Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $849,279 $289,831 $559,448 Gross/net revenue losses are the sum of both jurisdictions and/or programs as the CAFR does not provide individual reimbursement/offset amounts for each jurisdiction and/or program. 10493 Ohio OH Galion City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Galion Property Tax (not specified) (not specified) $26,906 $0 $26,906 (none) 10494 Ohio OH Galion City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Galion Property Tax (not specified) (not specified) $9,864 $0 $9,864 (none) 10495 Ohio OH Garaway Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Village of Sugarcreek Real Property Tax (not specified) (not specified) $30,944 $0 $30,944 (none) 10496 Ohio OH Geneva Area City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735 Village Geneva-on-the-Lake Real Property Tax Tax Exemption (not specified) $565 $0 $565 (none) 10497 Ohio OH Gibsonburg Exempted Village School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Sections 5709.62; 5709.63 Sandusky County Personal Property Tax; Real Property Tax Tax Exemption All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. The amount of the abatement is deducted from the business‚Äôs property tax bill. $13,685 $0 $13,685 (none) 10498 Ohio OH Grand Valley Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of Orwell Property Tax Tax Exemption (not specified) $15,021 $0 $15,021 (none) 10499 Ohio OH Grandview Heights School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Grandview Heights Property Tax Tax Exemption (not specified) $1,832,740 $0 $1,832,740 (none) 10500 Ohio OH Granville Exempted Village School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Newark Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,026 $170,033 $0 (none) 10501 Ohio OH Groveport Madison Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Groveport Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $6,220,259 $1,015,399 $5,204,860 (none) 10502 Ohio OH Groveport Madison Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Village of Obetz Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,044,012 $426,800 $2,617,212 (none) 10503 Ohio OH Groveport Madison Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Columbus Property Tax (not specified) (not specified) $64,309 $0 $64,309 (none) 10504 Ohio OH Hamilton County County 2019 Community Reinvestment Area (CRA) Program Construction/rehabilitation (not specified) Municipalities in Hamilton County Property Tax Tax Abatement (not specified) $5,150,000 $0 $5,150,000 (none) https://www.hamiltoncountyohio.gov/government/departments/budget_and_strategic_initiatives/annual_information_statement 10505 Ohio OH Hamilton County County 2019 Enterprise Zone General Economic Development (not specified) Hamilton County Property Tax (not specified) (not specified) $166,000 $0 $166,000 (none) https://www.hamiltoncountyohio.gov/government/departments/budget_and_strategic_initiatives/annual_information_statement 10506 Ohio OH Hamilton Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Village of Obetz Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,453,716 $54,489 $1,399,227 (none) 10507 Ohio OH Hamilton Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Columbus Property Tax (not specified) (not specified) $226,706 $0 $226,706 (none) 10508 Ohio OH Heath City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of Heath Real Property Tax Tax Exemption (not specified) $443,142 $0 $443,142 (none) 10509 Ohio OH Highland Local School District (Medina) School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735 Medina County Real Property Tax Tax Exemption (not specified) $209,100 $0 $209,100 (none) 10510 Ohio OH Hilliard City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Hilliard; City of Columbus Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,131,672 $284,049 $847,623 Gross/net revenue losses are the sum of all programs as the CAFR does not provide individual reimbursement/offset amounts. 10511 Ohio OH Howland Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Howland Township Property Tax Tax Exemption (not specified) $3,369 $0 $3,369 (none) 10512 Ohio OH Hubbard Exempted Village School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Hubbard Property Tax Tax Exemption (not specified) $11,734 $0 $11,734 (none) 10513 Ohio OH Hudson City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Hudson; Village of Boston Heights Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $351,165 $379,593 $0 (none) 10514 Ohio OH Huron City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) Huron Township Property Tax Tax Exemption (not specified) $325,604 $0 $325,604 (none) 10515 Ohio OH Huron City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Huron Property Tax Tax Exemption (not specified) $231,716 $0 $231,716 (none) 10516 Ohio OH Indian Lake Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Village of Russells Property Tax Tax Exemption (not specified) $65,042 $0 $65,042 (none) 10517 Ohio OH Jackson Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Jackson Township Property Tax Tax Exemption (not specified) $15,438 $0 $15,438 (none) 10518 Ohio OH Jackson-Milton Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Jackson Township Property Tax (not specified) (not specified) $191,636 $0 $191,636 (none) 10519 Ohio OH Jefferson Township Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Moraine Property Tax Tax Exemption (not specified) $140,000 $0 $140,000 Gross/net revenue losses are approximate amounts. 10520 Ohio OH Jefferson Township Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of West Carrollton Property Tax Tax Exemption (not specified) $14,000 $0 $14,000 Gross/net revenue losses are approximate amounts. 10521 Ohio OH Johnstown-Monroe Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of New Albany; Village of Johnstown; Licking County Real Property Tax Tax Exemption (not specified) $8,742 $0 $8,742 (none) 10522 Ohio OH Jonathan Alder Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Union County Property Tax Tax Exemption (not specified) $44,663 $0 $44,663 (none) 10523 Ohio OH Kent City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 5709; 5709.82 (when required) City of Kent Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $468,701 $0 $468,701 During fiscal year 2019, the School District did not receive any payments in lieu of taxes from the City. 10524 Ohio OH Kenton City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Kenton Property Tax (not specified) (not specified) $75,502 $0 $75,502 (none) 10525 Ohio OH Kenton City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Buck Township Property Tax (not specified) (not specified) $4,159 $0 $4,159 (none) 10526 Ohio OH Kettering City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Kettering; City of Moraine Property Tax Tax Exemption (not specified) $513,563 $0 $513,563 (none) 10527 Ohio OH Labrae Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Warren Real Property Tax Tax Exemption (not specified) $5,940 $0 $5,940 (none) 10528 Ohio OH Lake Local School District (Wood) School District 2019 Payment in Lieu of Tax (PILOT) General Economic Development (not specified) Wood County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $9,576 $11,000 $0 (none) 10529 Ohio OH Lakewood City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.65 to 3735.70 City of Lakewood Property Tax Tax Exemption (not specified) $1,370,299 $0 $1,370,299 (none) 10530 Ohio OH Lakewood Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 Village of Hebron Real Property Tax Tax Exemption (not specified) $102,174 $0 $102,174 (none) 10531 Ohio OH Lakewood Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 Licking County Real Property Tax Tax Exemption (not specified) $88,825 $0 $88,825 (none) 10532 Ohio OH Lakewood Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of Heath Real Property Tax Tax Exemption (not specified) $23,535 $0 $23,535 (none) 10533 Ohio OH Lakota Local School District (Butler) School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Various cities and townships in Ohio Personal Property Tax; Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,036,497 $653,279 $383,218 (none) 10534 Ohio OH Lakota Local School District (Sandusky) School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Fostoria Property Tax Tax Exemption (not specified) $34,637 $0 $34,637 (none) 10535 Ohio OH Lakota Local School District (Sandusky) School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Wood County Property Tax Tax Exemption (not specified) $11,219 $0 $11,219 (none) 10536 Ohio OH Lancaster City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Lancaster Property Tax Tax Exemption (not specified) $296,446 $0 $296,446 (none) 10537 Ohio OH Lebanon City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Lebanon Property Tax Tax Exemption (not specified) $262,214 $83,571 $178,643 (none) 10538 Ohio OH Leipsic Local School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) Various cities and townships in Ohio Property Tax Tax Exemption (not specified) $724,384 $0 $724,384 (none) 10539 Ohio OH Leipsic Local School District School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Putnam County; Van Buren Township; Village of Leipsic Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $152,483 (none) 10540 Ohio OH Lexington Local School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) Village Lexington Property Tax Tax Exemption (not specified) $138,377 $0 $138,377 (none) 10541 Ohio OH Lexington Local School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) Washington Township Property Tax Tax Exemption (not specified) $28,957 $0 $28,957 (none) 10542 Ohio OH Lexington Local School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Mansfield Property Tax Tax Exemption (not specified) $24,044 $0 $24,044 (none) 10543 Ohio OH Liberty Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Liberty Township Property Tax Tax Exemption (not specified) $59,651 $0 $59,651 (none) 10544 Ohio OH Liberty-Benton Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Findlay Property Tax Tax Exemption (not specified) $70,628 $0 $70,628 (none) 10545 Ohio OH Licking Heights Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Reynoldsburg; City of New Albany; City of Pataskala; Jefferson Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,630,623 $2,344,142 $286,481 Gross/net revenue losses are the sum of all programs as the CAFR does not provide individual reimbursement/offset amounts for each jurisdiction and/or program. 10546 Ohio OH Licking Valley Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Newark Property Tax (not specified) (not specified) $29,023 $0 $29,023 (none) 10547 Ohio OH Lincolnview Local School District School District 2019 Payment in Lieu of Tax (PILOT) General Economic Development (not specified) Van Wert County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $418,702 $0 $418,702 (none) 10548 Ohio OH Lincolnview Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Van Wert County Real Property Tax Tax Exemption (not specified) $35,404 $0 $35,404 (none) 10549 Ohio OH London City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of London Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $96,141 $70,000 $26,141 (none) 10550 Ohio OH Louisville City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Nimishillen Township Property Tax Tax Exemption (not specified) $42,715 $0 $42,715 (none) 10551 Ohio OH Loveland City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Loveland Property Tax Tax Exemption (not specified) $133,122 $0 $133,122 (none) 10552 Ohio OH Mad River Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Riverside Personal Property Tax; Real Property Tax Tax Exemption (not specified) $11,085 $0 $11,085 (none) 10553 Ohio OH Madeira City School District School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) City of Maderia Property Tax (not specified) The abatements will be terminated if the property is deemed delinquent, behind on payments, or the terms and conditions of the TIF are not adhered to and no recapture provisions noted. $286,353 $0 $286,353 (none) 10554 Ohio OH Madison Local School District (Richland) School District 2019 Community Reinvestment Program; Enterprise Zone Agreements; Community Urban Redevelopment Program; Tax Increment Financing (TIF) Construction/rehabilitation Not specified; Ohio Revised Code (ORC) Section 1728 City of Mansfield Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $506,258 $268,411 $237,847 Gross/net revenue losses are the sum of all programs as the CAFR does not provide individual reimbursement/offset amounts for each jurisdiction and/or program. 10555 Ohio OH Mansfield City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Mansfield Real Property Tax Tax Exemption (not specified) $388,792 $0 $388,792 (none) 10556 Ohio OH Mansfield City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Mansfield Real Property Tax Tax Exemption (not specified) $138,112 $0 $138,112 (none) 10557 Ohio OH Mansfield City School District School District 2019 Community Urban Redevelopment Program General Economic Development (not specified) City of Mansfield Real Property Tax Tax Exemption (not specified) $99,104 $0 $99,104 (none) 10558 Ohio OH Mariemont City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Various cities and townships in Ohio Property Tax Tax Exemption (not specified) $1,471,336 $0 $1,471,336 (none) 10559 Ohio OH Marietta City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Washington County Property Tax Tax Exemption (not specified) $28,490 $0 $28,490 (none) 10560 Ohio OH Marietta City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Washington County Property Tax Tax Exemption (not specified) $14,736 $0 $14,736 (none) 10561 Ohio OH Marion Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Marion Township 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). $42,486 $0 $42,486 (none) 10562 Ohio OH Marysville Exempted Village School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Union County; City of Marysville Real Property Tax Tax Exemption (not specified) $404,871 $0 $404,871 (none) 10563 Ohio OH Marysville Exempted Village School District School District 2019 Payment in Lieu of Tax (PILOT) General Economic Development (not specified) Union County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,317,477 (none) 10564 Ohio OH Mason City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Mason Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $822,562 $415,481 $407,081 (none) 10565 Ohio OH Maumee City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Mason Property Tax Tax Exemption (not specified) $80,000 $0 $80,000 Gross/net revenue losses are approximate amounts. 10566 Ohio OH Mayfield City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 5709.82 City of Mayfield Heights Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $415,006 $170,165 $244,841 (none) 10567 Ohio OH Mayfield City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 5709.82 City of Highland Heights Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $29,006 $20,845 $8,161 (none) 10568 Ohio OH Medina City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Medina Property Tax Tax Exemption (not specified) $255,313 $0 $255,313 (none) 10569 Ohio OH Medina City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Montville Township Property Tax Tax Exemption (not specified) $86,674 $0 $86,674 (none) 10570 Ohio OH Medina City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Sharon Township Property Tax Tax Exemption (not specified) $38,860 $0 $38,860 (none) 10571 Ohio OH Mentor Exempted Village School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Mentor Property Tax Tax Exemption (not specified) $160,773 $0 $160,773 (none) 10572 Ohio OH Miami Trace Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Fayette County Property Tax Tax Exemption (not specified) $35,198 $0 $35,198 (none) 10573 Ohio OH Middletown City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Middletown Property Tax Tax Exemption (not specified) $249,134 $0 $249,134 (none) 10574 Ohio OH Midview Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Village of Grafton Property Tax (not specified) (not specified) $6,873 $0 $6,873 (none) 10575 Ohio OH Milford Exempted Village School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Milford; Union Township; Miami Township Personal Property Tax; Real Property Tax Tax Exemption (not specified) $353,343 $0 $353,343 (none) 10576 Ohio OH Millcreek-West Unity Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Village of West Unity; Williams County Property Tax (not specified) (not specified) $10,593 $0 $10,593 (none) 10577 Ohio OH Monroe Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Monroe Property Tax Tax Exemption (not specified) $2,984,392 $0 $2,984,392 (none) 10578 Ohio OH Montgomery County County 2019 Various Enterprise Zones Agreements Job Creation/Retention Various Various Jurisdictions, see CAFR Property Tax Tax Abatement (not specified) $2,047,747 $0 $2,047,747 (none) https://www.mcohio.org/government/elected_officials/auditor/accounting_and_financial_reporting/yearly_financial_reports_(cafr).php 10579 Ohio OH Montpelier Exempted Village School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) Village of Montpelier; Jefferson Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $40,516 $5,882 $34,634 Gross/net revenue losses are the sum of all programs as the CAFR does not provide individual reimbursement/offset amounts for each jurisdiction and/or program. 10580 Ohio OH Mount Vernon City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Mount Vernon Property Tax Tax Exemption (not specified) $105,182 $0 $105,182 (none) 10581 Ohio OH Mount Vernon City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Liberty Township Property Tax Tax Exemption (not specified) $65,352 $0 $65,352 (none) 10582 Ohio OH Mount Vernon City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Clinton Township Property Tax Tax Exemption (not specified) $4,079 $0 $4,079 (none) 10583 Ohio OH Mount Vernon City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Mount Vernon Property Tax Tax Exemption (not specified) $2,484 $0 $2,484 (none) 10584 Ohio OH Napoleon Area City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Henry County Real Property Tax Tax Exemption (not specified) $101,126 $0 $101,126 (none) 10585 Ohio OH New Albany-Plain Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of New Albany Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,734,089 $3,613,841 $1,120,248 (none) 10586 Ohio OH New Boston Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of New Boston Property Tax Tax Exemption (not specified) $46,298 $0 $46,298 (none) 10587 Ohio OH New Knoxville Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 Village of New Knoxville Real Property Tax Tax Exemption (not specified) $3,892 $0 $3,892 (none) 10588 Ohio OH New Philadelphia City School District School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Goshen Township Property Tax (not specified) (not specified) $110,126 $0 $110,126 (none) 10589 Ohio OH New Philadelphia City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of New Philadelphia Property Tax Tax Exemption (not specified) $33,618 $0 $33,618 (none) 10590 Ohio OH Newark City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Newark Property Tax Tax Exemption (not specified) $260,918 $0 $260,918 (none) 10591 Ohio OH Newcomerstown Exempted Village School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709.63 Village of Newcomerstown Property Tax Tax Exemption All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. $4,940 $0 $4,940 (none) 10592 Ohio OH Niles City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Trumbull County Property Tax Tax Exemption (not specified) $6,327 $0 $6,327 (none) 10593 Ohio OH North Canton City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Plain Township Property Tax Tax Exemption (not specified) $42,263 $0 $42,263 (none) 10594 Ohio OH North Canton City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of North Canton Property Tax Tax Exemption (not specified) $13,000 $0 $13,000 Gross/net revenue losses are approximate amounts. 10595 Ohio OH North Central Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Village of Holiday City; Williams County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,106,827 $409,607 $697,220 (none) 10596 Ohio OH North Olmsted City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) 3735 City of North Olmsted Property Tax Tax Exemption (not specified) $154,510 $0 $154,510 (none) 10597 Ohio OH North Ridgeville City School District School District 2019 Tax Increment Financing (TIF) General Economic Development Ohio Revised Code (ORC) City of North Ridgeville Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $93,000 $88,600 $4,400 (none) 10598 Ohio OH North Royalton City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of North Royalton Property Tax Tax Exemption (not specified) $15,634 $0 $15,634 (none) 10599 Ohio OH North Union Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development Ohio Revised Code (ORC) 5709.632; 3735.65 to 3735.70 Village of Richwood Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $5,078 $5,078 $0 (none) 10600 Ohio OH Northeastern Local School District (Defiance) School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 Henry County Real Property Tax Tax Exemption (not specified) $137,825 $0 $137,825 (none) 10601 Ohio OH Northeastern Local School District (Defiance) School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Sections 5709.62; 5709.63 Henry County Personal Property Tax; Real Property Tax Tax Exemption All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. $64,013 $0 $64,013 (none) 10602 Ohio OH Northeastern Local School District (Defiance) School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 Henry County Real Property Tax Tax Exemption (not specified) $137,825 $0 $137,825 (none) 10603 Ohio OH Northeastern Local School District (Defiance) School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Sections 5709.62; 5709.63 Henry County Personal Property Tax; Real Property Tax Tax Exemption All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. $64,013 $0 $64,013 (none) 10604 Ohio OH Northwest Local School District (Hamilton) School District 2019 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) $375,855 $0 $375,855 (none) 10605 Ohio OH Northwest Local School District (Hamilton) School District 2019 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) $172,259 $0 $172,259 (none) 10606 Ohio OH Northwest Local School District (Hamilton) School District 2019 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) 10607 Ohio OH Norwood City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Norwood Property Tax Tax Exemption (not specified) $918,647 $0 $918,647 Gross/net revenue losses are approximate amounts. 10608 Ohio OH Oak Hills Local School District School District 2019 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) $131,270 $0 $131,270 (none) 10609 Ohio OH Oberlin City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Oberlin Real Property Tax Tax Exemption (not specified) $16,018 $0 $16,018 (none) 10610 Ohio OH Ohio State 2019 Job Creation Credit (including Computer Data Center Tax Abatement) Job Creation/Retention Ohio Revised Code 122.17 State of Ohio Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax; Petroleum Activity Tax; Income Tax; Commercial Activity Tax; Sales and Use Tax Tax Credit; Tax Exemption 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. $177,378,000 $0 $177,378,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10611 Ohio OH Ohio State 2019 Job Retention Credit Job Creation/Retention Ohio Revised Code 122.171 State of Ohio Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax; Petroleum Activity Tax; Income Tax; Commercial Activity Tax; Sales and Use 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. $56,039,000 $0 $56,039,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10612 Ohio OH Ohio State 2019 Historic Preservation Tax Credit Historic Preservation Ohio Revised Code section 149.311 State of Ohio Insurance Tax; Financial Institutions Tax; Foreign and Domestic Insurance Taxes; Income Tax Tax Credit Tax Credits received by the applicant shall be deemed to be an unpaid tax assessment subject to collection if all required criteria are not met. $33,797,000 $0 $33,797,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10613 Ohio OH Ohio State 2019 Motion Picture Tax Credit Film, TV, and/or media Ohio Revised Code 122.85 State of Ohio Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax; Income Tax Tax Credit No credits will be issued until a minimum of $300 thousand in eligible expenditures have been made. $14,050,000 $0 $14,050,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10614 Ohio OH Ohio State 2019 New Markets Tax Credit Capital investment Ohio Revised Code sections 5725.33, 5726.54, and 5729.16 State of Ohio Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax (not specified) (not specified) $6,744,000 $0 $6,744,000 (none) https://obm.ohio.gov/areas-of-interest/state-accounting/financial-reporting/acfr 10615 Ohio OH Olentangy Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Delaware County Property Tax Tax Exemption (not specified) $2,322,001 $0 $2,322,001 (none) 10616 Ohio OH Olentangy Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Westerville Property Tax Tax Exemption (not specified) $1,555,400 $0 $1,555,400 (none) 10617 Ohio OH Olentangy Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Columbus Property Tax Tax Exemption (not specified) $84,881 $0 $84,881 (none) 10618 Ohio OH Olentangy Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Columbus Property Tax Tax Exemption (not specified) $77,773 $0 $77,773 (none) 10619 Ohio OH Olentangy Local School District School District 2019 Compensation Agreement General Economic Development Ohio Revised Code (ORC) Section 5709.82 (not specified) Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,931,856 Unclear which government entity granted the abatements. 10620 Ohio OH Olmsted Falls City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Olmsted Falls; Olmsted Township Property Tax Tax Exemption (not specified) $150,776 $0 $150,776 (none) 10621 Ohio OH Ontario Local School District School District 2019 Payment in Lieu of Tax (PILOT) General Economic Development (not specified) City of Ontario Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $60,000 (none) 10622 Ohio OH Ontario Local School District School District 2019 Payment in Lieu of Tax (PILOT) General Economic Development (not specified) City of Ontario Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $158,266 (none) 10623 Ohio OH Orange City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Various cities and townships in Ohio Property Tax (not specified) (not specified) $748,716 $0 $748,716 (none) 10624 Ohio OH Oregon City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Oregon; City of Toledo Property Tax Tax Exemption (not specified) $385,538 $0 $385,538 (none) 10625 Ohio OH Parma City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Parma Heights Property Tax Tax Exemption (not specified) $14,552 $0 $14,552 (none) 10626 Ohio OH Paulding Exempted Village School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) Paulding County Property Tax Tax Exemption (not specified) $28,312 $0 $28,312 (none) 10627 Ohio OH Perry Local School District (Allen) School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Lima Property Tax Tax Exemption (not specified) $99,967 $0 $99,967 (none) 10628 Ohio OH Perry Local School District (Stark) School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Perry Township Property Tax Tax Exemption (not specified) $75,000 $0 $75,000 Gross/net revenue losses are approximate amounts. 10629 Ohio OH Perrysburg Exempted Village School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of Perrysburg; Perrysburg Township Real Property Tax Tax Exemption (not specified) $262,260 $0 $262,260 (none) 10630 Ohio OH Pickerington Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of Pickerington; Violet Township; Fairfield County Real Property Tax Tax Exemption (not specified) $30,978 $0 $30,978 (none) 10631 Ohio OH Pike-Delta-York Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Village of Delta; Swancreek Township; York Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $211,762 $105,881 $105,881 (none) 10632 Ohio OH Piqua City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Piqua Property Tax Tax Exemption (not specified) $465,756 $0 $465,756 Amounts listed are the taxes abated for 2018, which is the latest information available. 10633 Ohio OH Princeton City School District School District 2019 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) $1,737,580 $0 $1,737,580 (none) 10634 Ohio OH Ravenna City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Ravenna Real Property Tax Tax Exemption (not specified) $67,409 $0 $67,409 (none) 10635 Ohio OH Reynoldsburg City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Various cities and townships in Ohio Property Tax (not specified) (not specified) $34,490 $0 $34,490 (none) 10636 Ohio OH River Valley Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Marion County Property Tax Tax Exemption (not specified) $128,943 $0 $128,943 (none) 10637 Ohio OH River View Local School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709.63 Various cities and townships in Ohio Property Tax Tax Exemption All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. Once the Department of Taxation approves the agreement, the amount of the abatement is deducted from the business‚Äôs property tax bill by removing the valuation from the taxable parcel and listing the associated assessed value on the exempt tax list. $88,803 $0 $88,803 (none) 10638 Ohio OH Riverside Local School District (Lake) School District 2019 Community Reinvestment Program General Economic Development Community Reinvestment Act City of Painesville Property Tax Tax Exemption (not specified) $74,260 $0 $74,260 (none) 10639 Ohio OH Rocky River City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Fairview Park Property Tax Tax Exemption (not specified) $137,312 $0 $137,312 (none) 10640 Ohio OH Rossford Exempted Village School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Wood County Property Tax Tax Exemption (not specified) $1,038,862 $0 $1,038,862 (none) 10641 Ohio OH Rossford Exempted Village School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Wood County Property Tax Tax Exemption (not specified) $803,670 $0 $803,670 (none) 10642 Ohio OH Rossford Exempted Village School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Northwood Property Tax Tax Exemption (not specified) $195,541 $0 $195,541 (none) 10643 Ohio OH Salem City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Salem Property Tax Tax Exemption (not specified) $47,655 $0 $47,655 (none) 10644 Ohio OH Sandusky City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Sandusky Personal Property Tax; Real Property Tax Tax Exemption (not specified) $606,360 $0 $606,360 (none) 10645 Ohio OH Sebring Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of Sebring Property Tax Tax Exemption (not specified) $16,259 $0 $16,259 (none) 10646 Ohio OH Shaker Heights City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) $1,210,353 $0 $1,210,353 Unclear which entity entered into the abatements. 10647 Ohio OH Sheffield-Sheffield Lake City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Village of Sheffield Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $22,460 $9,058 $13,402 (none) 10648 Ohio OH Shelby City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Shelby Real Property Tax Tax Exemption (not specified) $409,277 $0 $409,277 (none) 10649 Ohio OH Shelby City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Shelby Property Tax Tax Exemption (not specified) $82,366 $0 $82,366 (none) 10650 Ohio OH Solon City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of Glenwillow Property Tax Tax Exemption (not specified) $1,491,083 $450,579 $1,040,504 (none) 10651 Ohio OH Solon City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Solon Property Tax Tax Exemption (not specified) $188,120 $77,178 $110,942 (none) 10652 Ohio OH Solon City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Solon Property Tax Tax Exemption (not specified) $376,252 $350,000 $26,252 Annual payment is $250,000 + one-time payment of $100,000 10653 Ohio OH Solon City School District School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) (not specified) Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $548,776 Unclear which government entity granted the abatements. 10654 Ohio OH South-Western City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Grove City Property Tax Tax Exemption (not specified) $4,709,447 $0 $4,709,447 (none) 10655 Ohio OH South-Western City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of Urbancrest Property Tax Tax Exemption (not specified) $1,588,286 $93,883 $1,494,403 (none) 10656 Ohio OH South-Western City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Columbus Property Tax Tax Exemption (not specified) $668,218 $59,381 $608,837 (none) 10657 Ohio OH Southwest Licking Local School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 5709.83 Etna Township; City of Newark Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,408,944 $569,534 $1,839,410 Reimbursement/offset is income tax sharing compensation from Etna Township through Joint Economic Development Zone (JEDZ) contracts administered by the City of Newark. 10658 Ohio OH Southwest Local School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) Hamilton County Property Tax Tax Exemption (not specified) $39,973 $0 $39,973 (none) 10659 Ohio OH Springboro Community City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Springboro Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $8,901 $3,830 $5,071 (none) 10660 Ohio OH Springfield City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Springfield Property Tax (not specified) (not specified) $182,915 $0 $182,915 (none) 10661 Ohio OH Springfield Local School District (Lucas) School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of Holland Property Tax Tax Exemption (not specified) $77,734 $0 $77,734 (none) 10662 Ohio OH St Bernard-Elmwood Place City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of St. Bernard Property Tax Tax Exemption (not specified) $51,341 $0 $51,341 Gross/net revenue losses are approximate amounts. 10663 Ohio OH St Marys City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of St. Marys Property Tax Tax Exemption (not specified) $223,203 $0 $223,203 (none) 10664 Ohio OH St Marys City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Auglaize County Property Tax Tax Exemption (not specified) $30,300 $0 $30,300 (none) 10665 Ohio OH Stow-Munroe Falls City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 5709 City of Stow Personal Property Tax; Real Property Tax Tax Exemption (not specified) $500,000 $0 $500,000 Gross/net revenue losses are approximate amounts. 10666 Ohio OH Strongsville City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Sections 3735.65 to 3735.70 City of Strongsville Property Tax Tax Exemption (not specified) $646,180 $0 $646,180 (none) 10667 Ohio OH Sycamore Community City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Symmes Township; City of Blue Ash Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $232,118 $20,006 $212,112 Offsets listed as "donation" from company 10668 Ohio OH Sylvania School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Sylvania Property Tax Tax Exemption (not specified) $17,798 $0 $17,798 (none) 10669 Ohio OH Sylvania School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Sylvania Township Property Tax Tax Exemption (not specified) $15,318 $0 $15,318 (none) 10670 Ohio OH Tallmadge City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of Tallmadge Real Property Tax Tax Exemption (not specified) $278,642 $0 $278,642 (none) 10671 Ohio OH Teays Valley Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Pickaway County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $664,945 $154,028 $510,917 Gross revenue loss, reimbursement/offset, and net revenue loss are all approximate amounts. 10672 Ohio OH Tecumseh Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Clark County Real Property Tax Tax Exemption 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. $12,635 $0 $12,635 The amount lists taxes forgone by the school district for the year ended December 31, 2018. 10673 Ohio OH Tiffin City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of Tiffin Real Property Tax Tax Exemption (not specified) $258,306 $0 $258,306 (none) 10674 Ohio OH Tiffin City School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Sections 5709.62; 5709.63 City of Tiffin Personal Property Tax; Real Property Tax Tax Exemption All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform $4,983 $0 $4,983 (none) 10675 Ohio OH Toledo City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709 City of Toledo Property Tax Tax Exemption (not specified) $3,153,821 $0 $3,153,821 (none) 10676 Ohio OH Toledo City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709 Lucas County Property Tax Tax Exemption (not specified) $161,754 $0 $161,754 (none) 10677 Ohio OH Tri-County North Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Village of Lewisberg Property Tax Tax Exemption (not specified) $1,093,040 $0 $1,093,040 The gross/net revenue is the combined loss of both the school district and Village of Lewisberg. CAFR does not disclose how much district Property Tax were reduced on its own. 10678 Ohio OH Triway Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Franklin County; Plain Township; City of Wooster; Killbuck Township Property Tax (not specified) (not specified) $68,790 $0 $68,790 (none) 10679 Ohio OH Trotwood-Madison City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Trotwood Personal Property Tax; Real Property Tax Tax Exemption (not specified) $186,787 $0 $186,787 (none) 10680 Ohio OH Troy City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Sections 3765 to 3735.70; not specified City of Troy Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,422,436 $147,815 $3,274,621 Gross/net revenue losses are the sum of both jurisdictions and/or programs as the CAFR does not provide individual reimbursement/offset amounts for each jurisdiction and/or program. 10681 Ohio OH Tuscarawas Valley Local School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709.63 Lawrence Township Property Tax Tax Exemption (not specified) $70,586 $0 $70,586 Gross revenue loss the sum of abatements from the 2019 and 2018 calendar years. 10682 Ohio OH Twinsburg City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 3735; 5709 City of Twinsburg Property Tax Tax Exemption (not specified) $446,085 $87,124 $358,961 (none) 10683 Ohio OH Upper Sandusky Exempted Village School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Upper Sandusky Property Tax Tax Exemption (not specified) $338 $0 $338 (none) 10684 Ohio OH Urbana City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Champaign County Property Tax Tax Exemption (not specified) $70,460 $0 $70,460 (none) 10685 Ohio OH Urbana City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Champaign County Real Property Tax Tax Exemption (not specified) $54,347 $0 $54,347 (none) 10686 Ohio OH Van Buren Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Various cities and townships in Ohio Property Tax Tax Exemption (not specified) $141,168 $0 $141,168 (none) 10687 Ohio OH Van Buren Local School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Various cities and townships in Ohio Property Tax Tax Exemption (not specified) $8,437 $0 $8,437 (none) 10688 Ohio OH Vandalia-Butler City School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Vandalia; Butler Township Property Tax Tax Exemption (not specified) $535,372 $0 $535,372 (none) 10689 Ohio OH Vermilion Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) District of Vermilion Property Tax (not specified) (not specified) $18,279 $0 $18,279 (none) 10690 Ohio OH Wadsworth City School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) City of Wadsworth Property Tax (not specified) (not specified) $101,718 $0 $101,718 Gross/net revenue losses are the sums of five abatement agreements. 10691 Ohio OH Warren City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Warren Property Tax Tax Exemption (not specified) $60,795 $0 $60,795 (none) 10692 Ohio OH Warrensville Heights City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Warrensville Heights Property Tax Tax Exemption (not specified) $342,642 $151,869 $190,773 (none) 10693 Ohio OH Washington Local School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development (not specified) City of Toledo Property Tax Tax Exemption (not specified) $1,886,899 $0 $1,886,899 (none) 10694 Ohio OH Wellington Exempted Village School District School District 2019 Community Reinvestment Area Compensation Agreements General Economic Development Ohio Revised Code (ORC) Section 3735 Village of Wellington Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $6,441 $6,441 $0 (none) 10695 Ohio OH Wellston City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Wellston Property Tax Tax Exemption (not specified) $3,282 $0 $3,282 (none) 10696 Ohio OH Wellsville Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Yellow Creek Township Personal Property Tax; Real Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $700,498 (none) 10697 Ohio OH West Branch Local School District School District 2019 Various Property Tax Abatement Agreements General Economic Development (not specified) Village of Sebring Property Tax (not specified) (not specified) $11,143 $0 $11,143 (none) 10698 Ohio OH West Carrollton City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Moraine; City of West Carrollton Property Tax Tax Exemption (not specified) $136,385 $0 $136,385 (none) 10699 Ohio OH West Clermont Local School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) 3735.67; not specified Clermont County Property Tax Tax Exemption (not specified) $424,469 $0 $424,469 (none) 10700 Ohio OH West Clermont Local School District School District 2019 Payment in Lieu of Tax (PILOT) General Economic Development Ohio Revised Code (ORC) Union Township; Pierce Township Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,214,800 (none) 10701 Ohio OH West Muskingum Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Zanesville Property Tax Tax Exemption (not specified) $72,098 $0 $72,098 (none) 10702 Ohio OH Westerville City School District School District 2019 Community Reinvestment Program General Economic Development Ohio Revised Code (ORC) Section 3735.67 City of Westerville Real Property Tax Tax Exemption (not specified) $3,208,415 $0 $3,208,415 (none) 10703 Ohio OH Westlake City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Westlake Property Tax Tax Exemption (not specified) $2,045,647 $0 $2,045,647 (none) 10704 Ohio OH Whitehall City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Whitehall Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $178,378 $187,643 $0 (none) 10705 Ohio OH Winton Woods City School District School District 2019 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) $1,078,802 $20,969 $1,057,833 (none) 10706 Ohio OH Woodmore Local School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Section 5709.631; 5709.632 Ottawa County; Harris Township Property Tax Tax Exemption All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. $49,200 $0 $49,200 (none) 10707 Ohio OH Woodridge Local School District School District 2019 Community Reinvestment Program; Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Sections 3735; 5709 City of Cuyahoga Falls Property Tax Tax Exemption (not specified) $619,202 $0 $619,202 Pursuant to enterprise zone agreements the abating jurisdiction contracts the with the school district for payments in lieu of taxes when required by the Ohio Revised Code. 10708 Ohio OH Wooster City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) City of Wooster Property Tax Tax Exemption (not specified) $287,446 $0 $287,446 (none) 10709 Ohio OH Wooster City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Wooster Property Tax Tax Exemption (not specified) $101,670 $0 $101,670 (none) 10710 Ohio OH Youngstown City School District School District 2019 Community Reinvestment Program General Economic Development (not specified) Mahoning County Property Tax Tax Exemption (not specified) $801,846 $0 $801,846 (none) 10711 Ohio OH Youngstown City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Mahoning County Property Tax Tax Exemption (not specified) $180,920 $0 $180,920 (none) 10712 Ohio OH Zane Trace Local School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) Ross County Personal Property Tax; Real Property Tax Tax Exemption (not specified) $298,648 $0 $298,648 Gross/net revenue losses are approximate amounts. 10713 Ohio OH Zanesville City School District School District 2019 Enterprise Zone Agreements General Economic Development (not specified) City of Zanesville Property Tax Tax Exemption (not specified) $4,472 $0 $4,472 (none) 10714 Oklahoma OK Ardmore School District I-19 School District 2019 Tax Increment Financing (TIF) General Economic Development Oklahoma Statute 62-850 City of Ardmore Property Tax Tax Tax Diversion (not specified) $1,741,381 $0 $1,741,381 (none) 10944 Oklahoma OK Broken Arrow Public School District I-003 School District 2019 Tax Increment Financing (TIF) General Economic Development Oklahoma Statute 62-850 City of Broken Arrow Property Tax Tax Tax Increment Financing (TIF) (not specified) $37,062 $0 $37,062 Recipient of abatements are Indian Housing Authority Owned Properties. https://www.baschools.org/pages/uploaded_files/CAFR_2019.pdf 10945 Oklahoma OK Broken Arrow Public School District I-003 School District 2019 Tax Increment Financing (TIF) General Economic Development Oklahoma Statute 62-850 City of Broken Arrow Property Tax Tax Tax Increment Financing (TIF) (not specified) $449,183 $0 $449,183 Recipient of abatement is Development District No. One. https://www.baschools.org/pages/uploaded_files/CAFR_2019.pdf 10946 Oklahoma OK Canadian County County 2019 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) $1,827,916 $0 $1,827,916 (none) https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16 10947 Oklahoma OK City of Broken Arrow Municipality 2019 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) $81,341 $0 $81,341 (none) https://www.brokenarrowok.gov/government/finance 10948 Oklahoma OK City of Edmond Municipality 2019 Hotel Tax Rebate General Economic Development Oklahoma State Constitution, Article 10, Section 14 Edmond, Oklahoma Property Tax Tax Abatement (not specified) $102,916 $0 $102,916 (none) 10949 Oklahoma OK City of Tulsa Municipality 2019 Retail Incentives Policy Business attraction/retention/expansion (not specified) Tulsa, Oklahoma Sales Taxes Tax refund (not specified) $928,000 $0 $928,000 Provided breakdown by named recipients https://www.cityoftulsa.org/government/departments/finance/financial-reports/annual-comprehensive-financial-reports/ 10950 Oklahoma OK City of Tulsa Municipality 2019 TIF General Economic Development State‚ 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 $137,000 $0 $137,000 (none) https://www.cityoftulsa.org/government/departments/finance/financial-reports/annual-comprehensive-financial-reports/ 10951 Oklahoma OK Cleveland County County 2019 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) $23,395 $0 $23,395 (none) 10952 Oklahoma OK Comanche County County 2019 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) $310,428 $0 $310,428 (none) https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16 10953 Oklahoma OK Crescent Public School District School District 2019 Homestead and Veterans Exemptions General Economic Development Oklahoma State Statute Title 31 Various cities and townships in Oklahoma Property Tax Tax Tax Exemption (not specified) $69,000 $0 $69,000 (none) 10954 Oklahoma OK Edmond Independent School District 12 School District 2019 Homestead and Veterans Exemptions General Economic Development Oklahoma State Statute Title 31 Various cities and townships in Oklahoma Property Tax Tax Exemption (not specified) $2,799,327 $0 $2,799,327 (none) 10955 Oklahoma OK Lone Grove Public School District I-32 School District 2019 Homestead and Veterans Exemptions General Economic Development Oklahoma State Statute Title 31 Various cities and townships in Oklahoma Property Tax Tax Tax Exemption (not specified) $160,773 $0 $160,773 (none) 10956 Oklahoma OK Middleberg Public School District School District 2019 Homestead and Veterans Exemptions General Economic Development Oklahoma State Statute Title 31 Various cities and townships in Oklahoma Property Tax Tax Tax Exemption (not specified) $50,000 $0 $50,000 (none) 10957 Oklahoma OK Muskogee Public School District School District 2019 Tax Increment Financing (TIF); Homestead and Veterans Exemptions General Economic Development Oklahoma Statute 62-850; Oklahoma State Statute Title 31 Various cities and townships in Oklahoma Property Tax Tax Tax Diversion; Tax Exemption (not specified) $60,939 $0 $60,939 (none) 10958 Oklahoma OK Oklahoma State 2019 New Products Development Income Tax Exemptions Entrepreneurship/innovation 74 O.S. ¬ß 5064.7 State of Oklahoma State Income Tax Tax Exemption (not specified) $448,000 $0 $448,000 The reporting for Tax Exemptions related to New Products Development Income Tax Exemptions are commingled with other Tax Exemptions on the forms provided to OTC. As a result, it is not possible to determine the amount of tax abated during the fiscal year ended June 30, 2019. https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10959 Oklahoma OK Oklahoma State 2019 Oklahoma Film Enhancement Rebate Film, TV, and/or media 68 O.S. ¬ß¬ß 3621-3626 State of Oklahoma (not specified) Tax Rebate (not specified) $5,315,000 $0 $5,315,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10960 Oklahoma OK Oklahoma State 2019 Quality Events Program Sports and other mega events 68 O.S. ¬ß4301-4311 State of Oklahoma Sales Tax (not specified) (qualification-based: no provisions for recapture) $448,000 $0 $448,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10961 Oklahoma OK Oklahoma State 2019 Historic Rehabilitation Tax Credits Program Historic Preservation 68 O.S. ¬ß 2357.41 State of Oklahoma (not specified) Tax Credit (not specified) $5,736,000 $0 $5,736,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10962 Oklahoma OK Oklahoma State 2019 Quality Jobs Programs (Quality Jobs, Samll Employer, and 21st Century) Job Creation/Retention 68 O.S. ¬ß 3601; 68 O.S. ¬ß3901; 68 O.S. ¬ß3911-3920 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 they received and may not re-apply for the program for one year following dismissal. $69,629,000 $0 $69,629,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10963 Oklahoma OK Oklahoma State 2019 Small Business Incubators (Sponsors and Tenants) Small business development 74 O.S. ¬ß5075; 74 O.S. ¬ß5078 State of Oklahoma Income Tax; Sales Tax Tax Exemption (not specified) $448,000 $0 $448,000 Reporting for Tax Exemptions related to business incubator tenants and sponsors is commingled with other Tax Exemptions on the forms provided to OTC. As a result, it is not possible to determine the amount of tax abated during the fiscal year ended June 30, 2019. https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10964 Oklahoma OK Oklahoma State 2019 Cigarette Tax Tribal Compacts Tobacco (not specified) State of Oklahoma Cigarette Tax Tax sharing (not specified) $60,801,000 $0 $60,801,000 (none) https://oklahoma.gov/omes/services/accounting-reporting/acfr-archives.html 10965 Oklahoma OK Oklahoma City Municipality 2019 Retail Incentive Policy Business attraction/retention/expansion (not specified) Oklahoma City, Oklahoma Sales Taxes (not specified) (not specified) $554,000 $0 $554,000 (none) https://www.okc.gov/departments/finance/financial-and-budget-reports/annual-financial-reports-trusts 10966 Oklahoma OK Oklahoma City Municipality 2019 TIF - Economic Development Project Plan General Economic Development (TIF) Local Development Act, Title 62 of the Oklahoma Statutes, Sections 850, et seq Oklahoma City, Oklahoma Property Tax (not specified) (not specified) $3,666,000 $0 $3,666,000 (none) https://www.okc.gov/departments/finance/financial-and-budget-reports/annual-financial-reports-trusts 10967 Oklahoma OK Oklahoma City School District I-89 School District 2019 Tax Increment Financing (TIF) General Economic Development Oklahoma Statute 60-850 et. seq Oklahoma City Property Tax Tax Tax Diversion (not specified) $1,805,000 $0 $1,805,000 In all cases of the active agreements, the District receives Property Tax taxes at the assessed valuation of the property prior to the TIF agreement. 10968 Oklahoma OK Oklahoma City School District I-89 School District 2019 Five Year Ad Valorem Tax Exemption for Manufacturing General Economic Development Oklahoma Statute Title 62, Section 193 Oklahoma City Property Tax Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,031,000 $2,031,000 $0 the amount of foregone tax revenues as a result of this exemption was reimbursed by the State during the fiscal year 10969 Oklahoma OK Oklahoma County County 2019 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) $430,116 $399,060 $31,056 (none) https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16 10970 Oklahoma OK Plainview School District I-27 School District 2019 Homestead and Veterans Exemptions General Economic Development Oklahoma State Statute Title 31 Various cities and townships in Oklahoma Property Tax Tax Tax Exemption (not specified) $105,878 $0 $105,878 (none) 10971 Oklahoma OK Ringling Public School District School District 2019 Homestead and Veterans Exemptions General Economic Development Oklahoma State Statute Title 31 Various cities and townships in Oklahoma Property Tax Tax Tax Exemption (not specified) $23,300 $0 $23,300 (none) 10972 Oklahoma OK Tulsa County County 2019 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) $1,267,718 $0 $1,267,718 (none) https://www.sai.ok.gov/audit_reports/comprehensive_annual_financial_report.php?action=showtype&type=16 10973 Oklahoma OK Tulsa Public School District I-1 School District 2019 Enterprise Zones General Economic Development (not specified) City of Tulsa Property Tax Tax Exemption (not specified) $500,000 $0 $500,000 (none) 10974 Oklahoma OK Tulsa Public School District I-1 School District 2019 Five Year Ad Valorem Tax Exemption for Manufacturing General Economic Development Oklahoma Statute Title 62, Section 193 City of Tulsa Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,200,000 $0 $4,200,000 During the year ended June 30, 2019, the amount of foregone tax revenues as a result of this exemption were $4.2 million, all of which was recorded by the district as a receivable at year end. 10975 Oklahoma OK Union Public School District 9 School District 2019 Qualifying Manufacturing Concern General Economic Development Oklahoma Constitution, Article X Section 6B City of Tulsa, City of Broken Arrow, Tulsa County Property Tax Tax Exemption (not specified) $535,490 $0 $535,490 (none) 10976 Oklahoma OK Union Public School District 9 School District 2019 Property Tax Reimbursement Fund General Economic Development Oklahoma Statute Title 62, Section 193 City of Tulsa, City of Broken Arrow, Tulsa County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $535,490 (none) 10977 Oklahoma OK Zaneis Public School District School District 2019 Homestead and Veterans Exemptions General Economic Development Oklahoma State Statute Title 31 Various cities and townships in Oklahoma Property Tax Tax Exemption (not specified) $9,180 $0 $9,180 (none) 10978 Oregon OR Adrian School District 61 School District 2019 Enterprise Zones General Economic Development (not specified) Adrian School District No. 61 Property Tax Tax Exemption (not specified) $98,035 $0 $98,035 (none) 11245 Oregon OR Beaverton School District School District 2019 Various agreements General Economic Development (not specified) Washington County Property Tax (not specified) (not specified) $349,000 $0 $349,000 (none) 11246 Oregon OR Bend-Lapine Administrative School District 1 School District 2019 Enterprise Zones General Economic Development (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $575,936 $0 $575,936 (none) https://www.bend.k12.or.us/district/organization/budget 11247 Oregon OR Bend-Lapine Administrative School District 1 School District 2019 Nonprofit Low-Income Rental Housing Affordable Housing (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $98,379 $0 $98,379 (none) https://www.bend.k12.or.us/district/organization/budget 11248 Oregon OR Bend-Lapine Administrative School District 1 School District 2019 Solar Projects Energy production (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $68,517 $0 $68,517 (none) https://www.bend.k12.or.us/district/organization/budget 11249 Oregon OR Bend-Lapine Administrative School District 1 School District 2019 Housing for Low-Income Rental Affordable Housing (not specified) Deschutes County and various local governments and state agencies (not specified) (not specified) (not specified) $22,850 $0 $22,850 (none) https://www.bend.k12.or.us/district/organization/budget 11250 Oregon OR Bethel School District 52 School District 2019 (not specified) (not specified) (not specified) Lane County Property Tax (not specified) (not specified) $34,546 $0 $34,546 Gross/net revenue losses are approximte amounts. 11251 Oregon OR Centennial School District 28jt School District 2019 Housing for Low-Income Rental; Homebuyer Opportunity Limited Tax Exemption Affordable Housing ORS 307.515 to 307.535; ORS 307.651 to 307.687 Centennial School District No. 28jt Property Tax Tax Exemption (not specified) $105,137 $0 $105,137 Sum of both programs, individual abatement amounts not specified. 11252 Oregon OR Central Point School District 6 School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Jackson County Property Tax Tax Exemption (not specified) $33,145 $0 $33,145 (none) 11253 Oregon OR Central School District 13j School District 2019 Enterprise Zones (not specified) ORS 285C.050.250 Polk County Property Tax (not specified) (not specified) $3,619 $0 $3,619 (none) 11254 Oregon OR Central School District 13j School District 2019 Historic Property (not specified) ORS 358.475-.545 Polk County Property Tax (not specified) (not specified) $3,363 $0 $3,363 (none) 11255 Oregon OR City of Eugene Municipality 2019 Multi-Unit Property Tax Exemption Redevelopment/revitalization Oregon Revised Statutes (ORS) 307.600 ‚Äì 307.637 and City Code 2.945 ‚Äì 2.947 Eugene, Oregon Real Property Tax Reduction in assessed value; Tax Exemption (no provisions for recapture) $905,362 $0 $905,362 (none) 11256 Oregon OR City of Eugene Municipality 2019 Low-Income Rental Housing Property Tax Exemption Affordable Housing Oregon Revised Statute (ORS) 307.515 ‚Äì 307.535 and City Code 2.910 ‚Äì 2.922 Eugene, Oregon Property Tax Tax Exemption (no provisions for recapture) $450,423 $0 $450,423 (none) 11257 Oregon OR City of Eugene Municipality 2019 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) $167,811 $0 $167,811 (none) 11258 Oregon OR City of Eugene Municipality 2019 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. $54,576 $0 $54,576 (none) 11259 Oregon OR City of Gresham Municipality 2019 Enterprise Zone General Economic Development Oregon Revised Statute (ORS) 285C.050 ‚Äì 285C.250, the Oregon Enterprise Zone Act (the Act) Gresham, Oregon Property Tax Reduction in assessed value; Tax Exemption (not specified) $1,110,297 $916,397 $193,900 Reimbursement is community service fee 11260 Oregon OR City of Hillsboro Municipality 2019 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) $51,730,000 $0 $51,730,000 Together with Washington County 11261 Oregon OR City of Hillsboro Municipality 2019 Enterprise Zone Program Job Creation/Retention Oregon Revised Statutes (ORS) 285C.175 Hillsboro, Oregon Property Tax Reduction in assessed value Should the business fail to meet requirements of the program, the abatement would be precluded and the full assessed value would go back on the tax rolls to be assessed. $3,200,000 $0 $3,200,000 (none) 11262 Oregon OR City of Hillsboro Municipality 2019 Vertical Housing Program Construction/rehabilitation Oregon Revised Statutes (ORS) 307.864 Hillsboro, Oregon Property Tax Reduction in assessed value (not specified) $428,000 $0 $428,000 (none) 11263 Oregon OR City of Portland Municipality 2019 Historic Property Historic Preservation Oregon Revised Statutes (ORS) 358.475 to 358.545 (not specified) Property Tax Reduction in assessed value All work approval must be received in advance, and failure to carry out the preservation plan is cause for disqualification, repayment of taxes, penalties and interest. $3,815,207 $0 $3,815,207 (none) 11264 Oregon OR City of Portland Municipality 2019 Homebuyer Opportunituy Limited Tax Exemption (HOLTE) Property improvements Oregon Revised Statutes (ORS) 307.651 to 307.687 Portland, Oregon Property Tax Tax Exemption (not specified) $752,479 $0 $752,479 (none) 11265 Oregon OR City of Portland Municipality 2019 Multiple-Unit Housing in Core Areas Housing Oregon Revised Statutes (ORS) 307.600 to 307.637 Portland, Oregon Property Tax Tax Exemption (not specified) $1,090,083 $0 $1,090,083 (none) 11266 Oregon OR City of Portland Municipality 2019 Non-Profit Low Income Rental Housing Affordable Housing Oregon Revised Statutes (ORS) 307.540 to 307.548 Portland, Oregon Property Tax Tax Exemption (not specified) $4,346,690 $0 $4,346,690 (none) 11267 Oregon OR City of Portland Municipality 2019 Oregon Enterprise Zone (E-Zone) Program General Economic Development (EZ) Oregon Revised Statutes (ORS) 285C.175 Portland, Oregon Property Tax Tax Exemption (not specified) $2,189,680 $0 $2,189,680 (none) 11268 Oregon OR City of Salem Municipality 2019 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) $358,939 $0 $358,939 (none) 11269 Oregon OR City of Salem Municipality 2019 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) $184,920 $0 $184,920 (none) 11270 Oregon OR City of Salem Municipality 2019 Multiple Unit Housing General Economic Development Oregon Revised Statutes (ORS) 307.600 to 307.637 Salem, Oregon Property Tax (not specified) (not specified) $137,745 $0 $137,745 (none) 11271 Oregon OR City of Salem Municipality 2019 State of Oregon Historial Property General Economic Development Oregon Revised Statutes (ORS) 307.630 State of Oregon Property Tax (not specified) (not specified) $107,811 $0 $107,811 (none) 11272 Oregon OR City of Salem Municipality 2019 State of Oregon Charitable Low Income Rental Housing Full Exemption General Economic Development Oregon Revised Statutes (ORS) Chapter 307.515 State of Oregon Property Tax Tax Exemption (not specified) $38,126 $0 $38,126 (none) 11273 Oregon OR City of Salem Municipality 2019 Polk County Enterprise Zone Partial Exempt General Economic Development (not specified) Polk County, Oregon Property Tax (not specified) (not specified) $14,602 $0 $14,602 (none) 11274 Oregon OR Clackamas County County 2019 Enterprise Zone General Economic Development ORS section 285C.175 Clackamas County Property Tax Tax Abatement (not specified) $245,225 $0 $245,225 (none) https://dochub.clackamas.us/documents/drupal/1aeed9e0-17bc-4550-ac2f-e6a10c60d56a 11275 Oregon OR Clackamas County County 2019 Nonprofit Corporation Low Income Housing Affordable Housing 1985 Oregon legislature Clackamas County Property Tax Tax Abatement (not specified) $70,011 $0 $70,011 (none) https://dochub.clackamas.us/documents/drupal/1aeed9e0-17bc-4550-ac2f-e6a10c60d56a 11276 Oregon OR Clatskanie School District 6j School District 2019 Strategic Investment Program General Economic Development ORS 3285C.600 Clatsop County Property Tax Tax Exemption (not specified) $1,315,897 $0 $1,315,897 (none) 11277 Oregon OR Clatskanie School District 6j School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Columbia County Property Tax Tax Exemption (not specified) $4,807 $0 $4,807 (none) 11278 Oregon OR Corvallis School District 509j School District 2019 Housing Authority Property; Enterprise Zones General Economic Development ORS 307.092; ORS 285C.175 Corvallis School District 509j Property Tax Tax Exemption (not specified) $79,872 $0 $79,872 Sum of both programs, individual abatement amounts not specified. 11279 Oregon OR Crook County School District School District 2019 Long-Term Rural Enterprise Zones General Economic Development ORS 285C.400 Crook County School District Property Tax Tax Exemption (not specified) $9,838,663 $0 $9,838,663 (none) 11280 Oregon OR Crook County School District School District 2019 Levy Exemption Affordable Housing ORS 307.519 Crook County School District Property Tax Tax Exemption (not specified) $15,666 $0 $15,666 (none) 11281 Oregon OR David Douglas School District 40 School District 2019 Nonprofit Low-Income Rental Housing Affordable Housing ORS 307.540 to 307.548 David Douglas School District No. 40 Property Tax Tax Exemption (not specified) $245,771 $0 $245,771 (none) 11282 Oregon OR David Douglas School District 40 School District 2019 Homebuyer Opportunity Limited Tax Exemption Real estate development (residential) ORS 307.651 to 307.687 David Douglas School District No. 40 Property Tax Tax Exemption (not specified) $142,974 $0 $142,974 (none) 11283 Oregon OR David Douglas School District 40 School District 2019 Enterprise Zones General Economic Development ORS 285C.175 David Douglas School District No. 40 Property Tax Tax Exemption (not specified) $56,855 $0 $56,855 (none) 11284 Oregon OR David Douglas School District 40 School District 2019 Housing Authority Partnership General Economic Development ORS 307.092 David Douglas School District No. 40 Property Tax Tax Exemption (not specified) $38,279 $0 $38,279 (none) 11285 Oregon OR David Douglas School District 40 School District 2019 Transit Oriented Development General Economic Development ORS 307.600 to 307.637 David Douglas School District No. 40 Property Tax Tax Exemption (not specified) $29,515 $0 $29,515 (none) 11286 Oregon OR Dayton School District 8 School District 2019 Historic Property (not specified) ORS 358.475-.545 Yamhill County Property Tax (not specified) (not specified) $91 $0 $91 (none) 11287 Oregon OR Douglas County School District 4 School District 2019 Nonprofit Low-Income Rental Housing Affordable Housing ORS 307.515 Douglas County Property Tax Tax Exemption (not specified) $35,637 $0 $35,637 (none) 11288 Oregon OR Douglas County School District 4 School District 2019 Enterprise Zones General Economic Development ORS 285.597 Douglas County Property Tax Tax Exemption (not specified) $26,602 $0 $26,602 (none) 11289 Oregon OR Eagle Point School District 9 School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Jackson County Property Tax Tax Exemption (not specified) $9,636 $0 $9,636 (none) 11290 Oregon OR Eugene School District 4j School District 2019 Transit Supportive Multiple-Unit Housing in Core Areas Real estate development (residential) ORS 307.600 to 307.637 Lane County Property Tax Tax Exemption (not specified) $1,014,672 $0 $1,014,672 (none) 11291 Oregon OR Eugene School District 4j School District 2019 Low Income Rental Housing Affordable Housing ORS 307.515 to 307.535 Lane County Property Tax Tax Exemption (not specified) $487,843 $0 $487,843 (none) 11292 Oregon OR Eugene School District 4j School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Lane County Property Tax Tax Exemption (not specified) $204,881 $0 $204,881 (none) 11293 Oregon OR Eugene School District 4j School District 2019 Nonprofit Corporation Housing for Elderly Persons Charity/nonprofit/government assistance ORS 307.241 to 307.245 Lane County Property Tax Tax Exemption (not specified) $8,641 $0 $8,641 (none) 11294 Oregon OR Forest Grove School District 15 School District 2019 Enterprise Zones; Construction in Process in Enterprise Zones General Economic Development ORS 285C.175; ORS 285C.170 Forest Grove School District No. 15 Property Tax Tax Exemption (not specified) $157,000 $0 $157,000 Sum of both programs, individual abatement amounts not specified. 11295 Oregon OR Grants Pass School District 7 School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Josephine County Property Tax Tax Exemption (not specified) $57,500 $0 $57,500 (none) 11296 Oregon OR Greater Albany Public School District School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Greater Albany Public School District Property Tax Tax Exemption (not specified) $792,317 $0 $792,317 (none) 11297 Oregon OR Gresham-Barlow School District 10jt School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Gresham-Barlow School District 10jt Property Tax Tax Exemption (not specified) $319,886 $0 $319,886 (none) 11298 Oregon OR Gresham-Barlow School District 10jt School District 2019 Construction in Process in Enterprise Zones General Economic Development ORS 285C.170 Gresham-Barlow School District 10jt Property Tax Tax Exemption (not specified) $109,487 $0 $109,487 (none) 11299 Oregon OR Gresham-Barlow School District 10jt School District 2019 Vertical Housing Real estate development (residential) ORS 307.864 Gresham-Barlow School District 10jt Property Tax Tax Exemption (not specified) $11,466 $0 $11,466 (none) 11300 Oregon OR Gresham-Barlow School District 10jt School District 2019 Food Processor Agricultural development ORS 307.455 Gresham-Barlow School District 10jt Property Tax Tax Exemption (not specified) $1,776 $0 $1,776 (none) 11301 Oregon OR Gresham-Barlow School District 10jt School District 2019 Alternative Energy Energy production ORS 307.175 Gresham-Barlow School District 10jt Property Tax Tax Exemption (not specified) $1,535 $0 $1,535 (none) 11302 Oregon OR Harrisburg School District 7 School District 2019 Enterprise Zones (not specified) ORS 285C.175 Linn County Property Tax Tax Exemption (not specified) $15,987 $0 $15,987 (none) 11303 Oregon OR Helix School District #1r School District 2019 Strategic Investment Program General Economic Development (not specified) Umatilla County (not specified) (not specified) (not specified) $7,208 $0 $7,208 (none) 11304 Oregon OR Hermiston School District 8r School District 2019 Enterprise Zones (not specified) ORS 285C Umatilla County Property Tax Tax Exemption (not specified) $111,512 $0 $111,512 (none) 11305 Oregon OR Hillsboro School District 1j School District 2019 Strategic Investment Program (not specified) ORS 285C.600 Washington County and others Property Tax (not specified) (not specified) $68,338,000 $0 $68,338,000 (none) 11306 Oregon OR Hillsboro School District 1j School District 2019 Enterprise Zones (not specified) ORS 285C.175 Washington County and others Property Tax (not specified) (not specified) $3,768,000 $0 $3,768,000 (none) 11307 Oregon OR Hillsboro School District 1j School District 2019 Vertical Housing (not specified) ORS 307.864 Washington County and others Property Tax (not specified) (not specified) $541,000 $0 $541,000 (none) 11308 Oregon OR Hillsboro School District 1j School District 2019 Construction in Process in Enterprise Zones (not specified) ORS 285C.170 Washington County and others Property Tax (not specified) (not specified) $246,000 $0 $246,000 (none) 11309 Oregon OR Hillsboro School District 1j School District 2019 Housing for Low-Income Rental (not specified) ORS 307.517 Washington County and others Property Tax (not specified) (not specified) $6,000 $0 $6,000 (none) 11310 Oregon OR Hillsboro School District 1j School District 2019 Nonprofit Corporation Low Income Housing (not specified) ORS 307.541 Washington County and others Property Tax (not specified) (not specified) $1,000 $0 $1,000 (none) 11311 Oregon OR Junction City School District 69 School District 2019 Enterprise Zones General Economic Development ORS 285B.698 Junction City School District No. 69 Property Tax Tax Exemption (not specified) $35,810 $0 $35,810 (none) 11312 Oregon OR Klamath County School District School District 2019 Nonprofit Low-Income Rental Housing Affordable Housing ORS 307.515 Klamath County School District Property Tax Tax Exemption (not specified) $61,561 $0 $61,561 (none) 11313 Oregon OR Klamath County School District School District 2019 Pilot Solar Project Energy production HB 3492 Klamath County School District Property Tax Tax Exemption (not specified) $21,103 $0 $21,103 (none) 11314 Oregon OR Klamath County School District School District 2019 Enterprise Zones General Economic Development ORS 285.597 Klamath County School District Property Tax Tax Exemption (not specified) $1,703 $0 $1,703 (none) 11315 Oregon OR Lane County County 2019 Enterprise Zone General Economic Development ORS section 285C.175 Lane County Property Tax Tax Abatement (not specified) $374,115 $0 $374,115 (none) 11316 Oregon OR Lane County County 2019 Housing; Multiple Unit in Core Areas General Economic Development (not specified) Lane County Property Tax Tax Abatement (not specified) $235,309 $0 $235,309 (none) 11317 Oregon OR Lane County County 2019 Housing for Low Income Rental General Economic Development (not specified) Lane County Property Tax Tax Abatement (not specified) $117,068 $0 $117,068 (none) 11318 Oregon OR Lebanon Community School District 9 School District 2019 Enterprise Zones (not specified) ORS 285C Linn County Property Tax (not specified) (not specified) $214,284 $0 $214,284 (none) 11319 Oregon OR Marion County County 2019 Enterprise Zone General Economic Development ORS 285C City of Salem Property Tax Tax Abatement (not specified) $197,966 $0 $197,966 (none) 11320 Oregon OR Marion County County 2019 Multiple Unit Housing General Economic Development ORS 307.600 to 637 City of Salem Property Tax Tax Abatement (not specified) $50,140 $0 $50,140 (none) 11321 Oregon OR Marion County County 2019 Historic Property Abatements General Economic Development ORS 358.475 to 565 State of Oregon Property Tax Tax Abatement (not specified) $42,064 $0 $42,064 (none) 11322 Oregon OR Marion County County 2019 Enterprise Zone General Economic Development ORS 285C Cities of Aurora, Donald & Hubbard Property Tax Tax Abatement (not specified) $15,105 $0 $15,105 (none) 11323 Oregon OR Marion County County 2019 Enterprise Zone General Economic Development ORS 285C City of Stayton Property Tax Tax Abatement (not specified) $14,568 $0 $14,568 (none) 11324 Oregon OR Marion County County 2019 Low Income Housing General Economic Development ORS 307.600 to 637 City of Salem Property Tax Tax Abatement (not specified) $13,878 $0 $13,878 (none) 11325 Oregon OR Marion County County 2019 Enterprise Zone General Economic Development ORS 285C Cities of Mt. Angel & Silverton Property Tax Tax Abatement (not specified) $3,058 $0 $3,058 (none) 11326 Oregon OR Marion County County 2019 Enterprise Zone General Economic Development ORS 285C Cities of Gervais & Woodburn Property Tax Tax Abatement (not specified) $2,808 $0 $2,808 (none) 11327 Oregon OR Mcminnville School District 40 School District 2019 Historic Property; Low Income Rental Housing (not specified) (not specified) Various municipalties within school district boundaries Property Tax (not specified) (not specified) $52,854 $0 $52,854 Sum of both programs, individual abatement amounts not specified. 11328 Oregon OR Milton-Freewater Unified School District School District 2019 Strategic Investment Program General Economic Development ORS 3285C.600 Milton-Freewater Unified School District Property Tax Tax Exemption (not specified) $128,915 $0 $128,915 (none) 11329 Oregon OR Morrow County School District School District 2019 Enterprise Zones; Strategic Investment Program (not specified) (not specified) Morrow County School District (not specified) (not specified) (not specified) $12,732,237 $135,844 $12,596,393 Reimbursement via Strategic Investment Program only. 11330 Oregon OR Multnomah County County 2019 Low Income Rental Housing Job Creation/Retention ORS 307.123 Other governments Property Tax Tax Abatement The County‚Äôs 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. $2,439,000 $0 $2,439,000 (none) 11331 Oregon OR Multnomah County County 2019 Enterprise Zone Job Creation/Retention ORS 307.123 Other governments Property Tax Tax Abatement The County‚Äôs 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. $2,683,000 $0 $2,683,000 (none) 11332 Oregon OR Multnomah County County 2019 New Housing Homebuyer Opportunity Limited Tax Exemptions Job Creation/Retention ORS 307.123 Other governments Property Tax Tax Abatement The County‚Äôs 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. $422,000 $0 $422,000 (none) 11333 Oregon OR Multnomah County County 2019 Core Area Multi-Unit and Transit Oriented Development Job Creation/Retention ORS 307.123 Other governments Property Tax Tax Abatement The County‚Äôs 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. $612,000 $0 $612,000 (none) 11334 Oregon OR Multnomah County County 2019 Historic Property Job Creation/Retention ORS 307.123 Other governments Property Tax Tax Abatement The County‚Äôs 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. $2,164,000 $0 $2,164,000 (none) 11335 Oregon OR Multnomah County County 2019 Riparian Habitat Land Job Creation/Retention ORS 307.123 Other governments Property Tax Tax Abatement The County‚Äôs 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. $3,000 $0 $3,000 (none) 11336 Oregon OR Newberg School District 29j School District 2019 Historic Property; Low Income Rental Housing (not specified) (not specified) Various municipalties within school district boundaries Property Tax (not specified) (not specified) $27,233 $0 $27,233 (none) 11337 Oregon OR North Clackamas School District 12 School District 2019 Enterprise Zones (not specified) (not specified) Various municipalties within school district boundaries Property Tax (not specified) (not specified) $205,151 $0 $205,151 (none) 11338 Oregon OR Ontario School District 8c School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Ontario School District No. 8c Property Tax Tax Exemption (not specified) $341,814 $0 $341,814 (none) 11339 Oregon OR Ontario School District 8c School District 2019 Food Processor Agricultural development ORS 307.455 Ontario School District No. 8c Property Tax Tax Exemption (not specified) $216,252 $0 $216,252 (none) 11340 Oregon OR Oregon State 2019 Business Energy Program Energy production ORS 315.354, 315,356, 315,357, 469B.130 State of Oregon Income Tax Tax Credit (not specified) $14,400,000 $0 $14,400,000 (none) 11341 Oregon OR Oregon State 2019 Oregon Investment Advantage Program Business attraction/retention/expansion ORS 285C.495, 285C.500 through 285C.506, 316.778, 317.391 State of Oregon Income Tax Tax subtraction (not specified) $8,000,000 $0 $8,000,000 (none) 11342 Oregon OR Oregon State 2019 Electronic Commerce Zone Investment Program E-commerce Oregon Revised Statutes (ORS) 285C.095, 285C.100, 315.507 State of Oregon Income Tax Tax Credit (not specified) $4,700,000 $0 $4,700,000 (none) 11343 Oregon OR Oregon State 2019 Energy Conservation Projects Energy production ORS 315.331 State of Oregon Income Tax Tax Credit (not specified) $1,900,000 $0 $1,900,000 (none) 11344 Oregon OR Oregon City School District 62 School District 2019 Housing Authority Partnership General Economic Development ORS 307.092 Oregon City School District No. 62 Property Tax Tax Exemption (not specified) $98,395 $0 $98,395 (none) 11345 Oregon OR Oregon City School District 62 School District 2019 Enterprise Zones (not specified) (not specified) Oregon City School District No. 62 (not specified) (not specified) (not specified) $16,214 $0 $16,214 (none) 11346 Oregon OR Parkrose School District 3 School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Parkrose School District No. 3 Property Tax Tax Exemption (not specified) $186,758 $0 $186,758 (none) 11347 Oregon OR Parkrose School District 3 School District 2019 Day Care Centers, Student Housing and Religious Schools Educational development ORS 307.145 Parkrose School District No. 3 Property Tax Tax Exemption (not specified) $25,417 $0 $25,417 (none) 11348 Oregon OR Parkrose School District 3 School District 2019 Nonprofit Low-Income Rental Housing Affordable Housing ORS 307.540 to 307.548 Parkrose School District No. 3 Property Tax Tax Exemption (not specified) $11,379 $0 $11,379 (none) 11349 Oregon OR Parkrose School District 3 School District 2019 Industrial Apprenticeship or Training Trust General Economic Development ORS 307.580 Parkrose School District No. 3 Property Tax Tax Exemption; (not specified) $9,420 $0 $9,420 (none) 11350 Oregon OR Parkrose School District 3 School District 2019 Homebuyer Opportunity Limited Tax Exemption Real estate development (residential) ORS 307.651 to 307.687 Parkrose School District No. 3 Property Tax Tax Exemption (not specified) $3,787 $0 $3,787 (none) 11351 Oregon OR Parkrose School District 3 School District 2019 Renewable Energy and Related Incentives Energy production ORS 307.175 Parkrose School District No. 3 Property Tax Tax Exemption (not specified) $2,879 $0 $2,879 (none) 11352 Oregon OR Phoenix-Talent School District 4 School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Jackson County Property Tax Tax Exemption (not specified) $106 $0 $106 (none) 11353 Oregon OR Portland Public Schools School District 2019 Low Income Rental Housing Affordable Housing ORS 307.540 to 307.548 Multnomah County Property Tax Tax Exemption (not specified) $3,561,000 $0 $3,561,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11354 Oregon OR Portland Public Schools School District 2019 Historic Property Construction/rehabilitation ORS 358.475 to 358.545 Multnomah County Property Tax (not specified) (not specified) $3,251,000 $0 $3,251,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11355 Oregon OR Portland Public Schools School District 2019 Day Care Centers, Student Housing and Religious Schools Educational development ORS 307.145 Multnomah County Property Tax Tax Exemption (not specified) $2,754,000 $0 $2,754,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11356 Oregon OR Portland Public Schools School District 2019 Other various exemption programs (not specified) (not specified) Multnomah County (not specified) Tax Exemption (not specified) $1,940,000 $0 $1,940,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11357 Oregon OR Portland Public Schools School District 2019 Enterprise Zones General Economic Development ORS 285C.050 to 285C.255 Multnomah County Property Tax Tax Exemption (not specified) $1,496,000 $0 $1,496,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11358 Oregon OR Portland Public Schools School District 2019 Transit Oriented Development General Economic Development ORS 307.600 to 307.637 Multnomah County Property Tax Tax Exemption (not specified) $533,000 $0 $533,000 (none) https://www.portlandschools.org/departments/finance_department/audited_financial_statements 11359 Oregon OR Rainier School District 13 School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Columbia County Property Tax (not specified) (not specified) $48,163 $0 $48,163 (none) 11360 Oregon OR Redmond School District 2j School District 2019 Enterprise Zones; Construction in Process in Enterprise Zones General Economic Development ORS 285C.175 Deschutes County Property Tax Tax Exemption (not specified) $133,798 $0 $133,798 (none) 11361 Oregon OR Redmond School District 2j School District 2019 Low Income Rental Housing Affordable Housing ORS 307.517 Deschutes County Property Tax Tax Exemption (not specified) $17,679 $0 $17,679 (none) 11362 Oregon OR Reedsport School District 105 School District 2019 Enterprise Zones (not specified) ORS 285C.175 Douglas County Property Tax (not specified) (not specified) $13,051 $0 $13,051 (none) 11363 Oregon OR Reynolds School District 7 School District 2019 Enterprise Zones General Economic Development ORS 285C.175 (not specified) Property Tax Tax Exemption (not specified) $1,046,490 $0 $1,046,490 Unclear which government entity granted the abatements. 11364 Oregon OR Riverdale School District 51 J School District 2019 Child Care Facilities, Schools and Student Housing Educational development ORS 307.145 Riverdale School District No. 51 J Property Tax Tax Exemption (not specified) $751,071 $0 $751,071 (none) 11365 Oregon OR Salem-Keizer School District 24j School District 2019 Enterprise Zone - Full Exemption (not specified) (not specified) State of Oregon Property Tax Tax Exemption (not specified) $177,697 $0 $177,697 (none) 11366 Oregon OR Salem-Keizer School District 24j School District 2019 Enterprise Zone - Partial Exemption (not specified) (not specified) State of Oregon Property Tax Tax Exemption (not specified) $319,326 $0 $319,326 (none) 11367 Oregon OR Salem-Keizer School District 24j School District 2019 Multiple Unit Housing (not specified) (not specified) City of Salem Property Tax Tax Exemption (not specified) $122,543 $0 $122,543 (none) 11368 Oregon OR Salem-Keizer School District 24j School District 2019 Historical Property (not specified) (not specified) State of Oregon Property Tax Tax Exemption (not specified) $95,913 $0 $95,913 (none) 11369 Oregon OR Salem-Keizer School District 24j School District 2019 Low Income Rental Housing (not specified) (not specified) State of Oregon Property Tax Tax Exemption (not specified) $33,918 $0 $33,918 (none) 11370 Oregon OR Sherwood School District 88j School District 2019 Child Care Facilities, Schools and Student Housing Educational development ORS 307.145 Sherwood School District No. 88j Property Tax Tax Exemption (not specified) $33,381 $0 $33,381 (none) 11371 Oregon OR Sherwood School District 88j School District 2019 Property of Volunteer Fire Departments or Literary, Benevolent, Charitable and Scientific Institutions Charity/nonprofit/government assistance ORS 307.090; ORS 307.130; ORS 307.150 Sherwood School District No. 88j Property Tax Tax Exemption (not specified) $12,005 $0 $12,005 (none) 11372 Oregon OR Sherwood School District 88j School District 2019 Burial and Crematory Land General Economic Development ORS 307.150 Sherwood School District No. 88j Property Tax Tax Exemption (not specified) $1,902 $0 $1,902 (none) 11373 Oregon OR South Lane School District 45j School District 2019 Enterprise Zones (not specified) ORS 285C Lane County Property Tax (not specified) (not specified) $24,046 $0 $24,046 (none) 11374 Oregon OR Springfield School District 19 School District 2019 Enterprise Zones General Economic Development (not specified) Springfield School District No. 19 Property Tax Tax Exemption (not specified) $982,453 $0 $982,453 (none) 11375 Oregon OR St. Helens School District School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Columbia County Property Tax Tax Exemption (not specified) $254,565 $0 $254,565 (none) 11376 Oregon OR Sutherlin School District 130 School District 2019 Low Income Rental Housing (not specified) (not specified) Douglas County Property Tax (not specified) (not specified) $120,943 $0 $120,943 (none) 11377 Oregon OR Sutherlin School District 130 School District 2019 Enterprise Zones (not specified) ORS 285C.175 Douglas County Property Tax (not specified) (not specified) $920 $0 $920 (none) 11378 Oregon OR Three Rivers School District School District 2019 Enterprise Zones General Economic Development ORS 285.597 Jackson County; Josephine County Property Tax Tax Exemption (not specified) $1,200 $0 $1,200 (none) 11379 Oregon OR Tigard-Tualatin School District 23j School District 2019 Nonprofit Low-Income Rental Housing Affordable Housing ORS 307.540 to 307.548 Tigard-Tualatin School District 23j Property Tax Tax Exemption (not specified) $101,000 $0 $101,000 (none) 11380 Oregon OR Tigard-Tualatin School District 23j School District 2019 Vertical Housing Real estate development (residential) ORS 307.864 Tigard-Tualatin School District 23j Property Tax Tax Exemption (not specified) $58,000 $0 $58,000 (none) 11381 Oregon OR Tigard-Tualatin School District 23j School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Tigard-Tualatin School District 23j Property Tax Tax Exemption (not specified) $32,000 $0 $32,000 (none) 11382 Oregon OR Tillamook School District 9 School District 2019 Enterprise Zones (not specified) ORS 285C Tillamook County Property Tax (not specified) (not specified) $20,067 $0 $20,067 (none) 11383 Oregon OR Vale School District 84 School District 2019 Enterprise Zones General Economic Development ORS 285C.175 Vale School District No. 84 Property Tax (not specified) (not specified) $190,461 $0 $190,461 (none) 11384 Oregon OR Washington County County 2019 Strategic Investment Program General Economic Development (not specified) Washington County Property Tax Tax Abatement (not specified) $28,329,000 $0 $28,329,000 (none) 11385 Oregon OR Washington County County 2019 Enterprise Zones General Economic Development ORS section 285C.175 Washington County Property Tax Tax Abatement (not specified) $1,641,000 $0 $1,641,000 (none) 11386 Oregon OR Washington County County 2019 Vertical Housing General Economic Development (not specified) Washington County Property Tax Tax Abatement (not specified) $269,000 $0 $269,000 (none) 11387 Oregon OR Washington County County 2019 Construction in Process in Enterprise Zone General Economic Development (not specified) Washington County Property Tax Tax Abatement (not specified) $130,000 $0 $130,000 (none) 11388 Oregon OR Washington County County 2019 Nonprofit Corporation Low Income Housing Affordable Housing 1985 Oregon legislature Washington County Property Tax Tax Abatement (not specified) $114,000 $0 $114,000 (none) 11389 Oregon OR Washington County County 2019 Housing for Low Income Rental General Economic Development (not specified) Washington County Property Tax Tax Abatement (not specified) $3,000 $0 $3,000 (none) 11390 Oregon OR West Linn-Wilsonville School District 3jt School District 2019 Nonprofit Low-Income Rental Housing (not specified) (not specified) Various municipalties within school district boundaries (not specified) (not specified) (not specified) $120,838 $0 $120,838 (none) 11391 Pennsylvania PA Allegheny County County 2019 Tax Increment Financing (TIF) General Economic Development (TIF) Pennsylvania Tax Increment Financing Act (53 P.S. ¬ß6930.1 et seq.) Allegheny County, Pennsylvania Real Estate Property Tax Tax freeze (not specified) $2,642,515 $0 $2,642,515 (none) https://alleghenycontroller.com/reports-audits-type/annual-report/ 11902 Pennsylvania PA Allegheny County County 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Pennsylvania Local Economic Revitalization Tax Assistance Act 76 of 1977 (72 P.S. ¬ß4722, et seq.) Allegheny County, Pennsylvania Real Estate Property Tax Tax Exemption no provisions for recapture $2,021,479 $0 $2,021,479 (none) https://alleghenycontroller.com/reports-audits-type/annual-report/ 11903 Pennsylvania PA Allentown School District School District 2019 Keystone Opportunity Zone (KOZ) General Economic Development 73 Pennsylvania Statutes Sections 820.101-820.1309 Allentown, PA Property Tax Tax abatement; tax deduction; 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. $589,000 $0 $589,000 (none) 11904 Pennsylvania PA Allentown School District School District 2019 Neighborhood Improvement Zone (NIZ) General Economic Development Pennsylvania Act 50 of 2009 and Act 26 of 2011 Allentown, PA Earned Income Tax; Local Services Tax (none - taxes collected are remitted to Development Authority) (not specified) $311,000 $0 $311,000 (none) 11905 Pennsylvania PA Bradford Area School District School District 2019 Keystone Opportunity Zone (KOZ) General Economic Development (not specified) (not specified) (not specified) Tax Exemption (not specified) $195,000 $0 $195,000 Unclear which government entity granted the abatements. 11906 Pennsylvania PA Bradford Area School District School District 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Bradford Area School District (not specified) Tax diversion (not specified) $51,000 $0 $51,000 (none) 11907 Pennsylvania PA Bradford Area School District School District 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Bradford Area School District Property Tax Tax Exemption (not specified) $15,000 $0 $15,000 Five taxpayers benefit from this program. 11908 Pennsylvania PA Burrell School District School District 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act Burrell School District Property Tax Tax Exemption (not specified) $56,855 $0 $56,855 (none) 11909 Pennsylvania PA Carbondale Area School District School District 2019 Keystone Opportunity Zone (KOZ) General Economic Development Act of 1998 Carbondale Area School District Property Tax Tax abatement; tax deduction; Tax Exemption; Tax Credit (not specified) $214,928 $0 $214,928 (none) 11910 Pennsylvania PA Carlisle Area School District School District 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1977 Carlisle Area School District Property Tax Tax Exemption (not specified) $24,334 $0 $24,334 Abatement started in 2002. 11911 Pennsylvania PA Central York School District School District 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Central York School District Property Tax Tax Exemption (not specified) $422,688 $0 $422,688 (none) 11912 Pennsylvania PA Central York School District School District 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Central York School District Property Tax Tax Exemption (not specified) $220,785 $0 $220,785 Abatement started in 2015. 11913 Pennsylvania PA Chambersburg Area School District School District 2019 Keystone Opportunity Zone (KOZ) General Economic Development (not specified) (not specified) Property Tax Tax Credit; tax abatement; tax waiver 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. $167,241 $0 $167,241 Unclear which government entity granted the abatements. 11914 Pennsylvania PA Chambersburg Area School District School District 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act Chambersburg Area School District Property Tax Tax Exemption (not specified) $19,961 $0 $19,961 (none) 11915 Pennsylvania PA City of Allentown Municipality 2019 Neighborhood Improvement Zone General Economic Development (not specified) Allentown (not specified) (not specified) (not specified) $2,880,000 $0 $2,880,000 (none) https://www.allentownpa.gov/Finance/Info-Resources/Comprehensive-Annual-Financial-Report 11916 Pennsylvania PA City of Allentown Municipality 2019 Keystone Opportunity Zone General Economic Development (not specified) Allentown (not specified) (not specified) (not specified) $176,900 $0 $176,900 (none) https://www.allentownpa.gov/Finance/Info-Resources/Comprehensive-Annual-Financial-Report 11917 Pennsylvania PA City of Erie Municipality 2019 Local Economic Revitalization Tax Assistance General Economic Development (not specified) Erie (not specified) (not specified) (not specified) $1,763,435 $0 $1,763,435 (none) https://ecode360.com/documents/pub/ER3969/Budgets/?subCategory=Comprehensive+Annual+Financial+Report 11918 Pennsylvania PA City of Philadelphia Municipality 2019 Keystone Opportunity Zone Business Income and Receipts Tax Credits General Economic Development (not specified) State of Philadelphia (not specified) (not specified) (not specified) $51,323,833 $0 $51,323,833 (none) 11919 Pennsylvania PA City of Philadelphia Municipality 2019 Rehab and New Construction for Commercial and Industrial Properties General Economic Development (not specified) Philadelphia, Pennsylvania (not specified) (not specified) (not specified) $37,246,990 $0 $37,246,990 (none) 11920 Pennsylvania PA City of Philadelphia Municipality 2019 New Construction for Residential Properties General Economic Development (not specified) Philadelphia, Pennsylvania (not specified) (not specified) (not specified) $25,354,885 $0 $25,354,885 (none) 11921 Pennsylvania PA City of Philadelphia Municipality 2019 Keystone Opportunity Zone Real Estate Tax Credits General Economic Development (not specified) State of Philadelphia (not specified) (not specified) (not specified) $7,597,836 $0 $7,597,836 (none) 11922 Pennsylvania PA City of Philadelphia Municipality 2019 Keystone Opportunity Zone Net Profit Tax Credits General Economic Development (not specified) State of Philadelphia (not specified) (not specified) (not specified) $7,117,317 $0 $7,117,317 (none) 11923 Pennsylvania PA City of Philadelphia Municipality 2019 Rehab Construction for Residential Properties General Economic Development (not specified) Philadelphia, Pennsylvania (not specified) (not specified) (not specified) $6,969,556 $0 $6,969,556 (none) 11924 Pennsylvania PA City of Philadelphia Municipality 2019 Tax Increment Financing (TIF) District(s) General Economic Development (not specified) Philadelphia, Pennsylvania (not specified) (not specified) (not specified) $4,823,496 $0 $4,823,496 (none) 11925 Pennsylvania PA City of Philadelphia Municipality 2019 Community Development Corporation (CDC) Tax Credit General Economic Development (not specified) Philadelphia, Pennsylvania (not specified) (not specified) (not specified) $3,111,690 $0 $3,111,690 (none) 11926 Pennsylvania PA City of Philadelphia Municipality 2019 Development Abatement for New or Improved Residential Properties General Economic Development (not specified) Philadelphia, Pennsylvania (not specified) (not specified) (not specified) $1,360,061 $0 $1,360,061 (none) 11927 Pennsylvania PA City of Philadelphia Municipality 2019 Job Creation Tax Credit Program General Economic Development (not specified) Philadelphia, Pennsylvania (not specified) (not specified) (not specified) $233,454 $0 $233,454 (none) 11928 Pennsylvania PA City of Pittsburgh Municipality 2019 Homestead Exemption General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $6,375,472 $0 $6,375,472 (none) https://pittsburghpa.gov/controller/annualreport 11929 Pennsylvania PA City of Pittsburgh Municipality 2019 Residential LERTA General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $3,086,754 $0 $3,086,754 (none) https://pittsburghpa.gov/controller/annualreport 11930 Pennsylvania PA City of Pittsburgh Municipality 2019 Tax Increment Financing General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $2,692,363 $0 $2,692,363 (none) https://pittsburghpa.gov/controller/annualreport 11931 Pennsylvania PA City of Pittsburgh Municipality 2019 Act 77 Exemption General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $2,032,867 $0 $2,032,867 (none) https://pittsburghpa.gov/controller/annualreport 11932 Pennsylvania PA City of Pittsburgh Municipality 2019 Local Economic Stimulus General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $1,433,382 $0 $1,433,382 (none) https://pittsburghpa.gov/controller/annualreport 11933 Pennsylvania PA City of Pittsburgh Municipality 2019 Act 42 Enhanced General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $669,720 $0 $669,720 (none) https://pittsburghpa.gov/controller/annualreport 11934 Pennsylvania PA City of Pittsburgh Municipality 2019 Residential Enhanced LERTA General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $364,465 $0 $364,465 (none) https://pittsburghpa.gov/controller/annualreport 11935 Pennsylvania PA City of Pittsburgh Municipality 2019 Commercial LERTA General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $98,598 $0 $98,598 (none) https://pittsburghpa.gov/controller/annualreport 11936 Pennsylvania PA City of Pittsburgh Municipality 2019 Act 42 General Economic Development City Council ordinance Pittsburgh, Pennsylvania (not specified) (not specified) (not specified) $37,252 $0 $37,252 (none) https://pittsburghpa.gov/controller/annualreport 11937 Pennsylvania PA City of Reading Municipality 2019 Keystone Opportunity Zone Program General Economic Development (not specified) Reading (not specified) (not specified) (not specified) $414,000 $0 $414,000 (none) 11938 Pennsylvania PA City of Reading Municipality 2019 Local Economic Revitalization Tax Assistance General Economic Development (not specified) Reading (not specified) (not specified) (not specified) $58,000 $0 $58,000 (none) 11939 Pennsylvania PA Cornwall Lebanon School District School district 2019 Clean and Green Program Property improvements (not specified) State of Pennslyvania Property Tax (not specified) If a landowner who breaches the covenant is subject to seven years of rollback taxes at 5% interest per year. $3,172,767 $0 $3,172,767 (none) 11940 Pennsylvania PA Cornwall Lebanon School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revilatalization Tax Assistance Act of December 1, 1977 Cornwall Lebanon School District Property Tax Tax Exemption (not specified) $55,328 $0 $55,328 Abatement agreement with Blue Ridge Capital, LLC; began in 2017. 11941 Pennsylvania PA Crestwood School District School district 2019 Clean and Green Program Property improvements (not specified) State of Pennslyvania Property Tax (not specified) (not specified) $557,000 $0 $557,000 (none) 11942 Pennsylvania PA Crestwood School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) (not specified) Property Tax (not specified) (not specified) $62,000 $0 $62,000 Unclear which government entity granted the abatements. 11943 Pennsylvania PA Crestwood School District School district 2019 Keystone Opportunity Zone (KOZ) General Economic Development (not specified) (not specified) Property Tax (not specified) Any qualified business that has received KOZ benefits and moves out of the zone within five years may be subject to penalties. $46,000 $0 $46,000 Unclear which government entity granted the abatements. 11944 Pennsylvania PA Dallastown Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1977 Dallastown Area School District Property Tax Tax Exemption The state law does not provide for the recapture of abated taxes, in the event an abatement recipient does not fulfill the commitment it makes in return for the tax abatement. $226,978 $0 $226,978 (none) 11945 Pennsylvania PA Dallastown Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1977 Dallastown Area School District Property Tax Tax Exemption The state law does not provide for the recapture of abated taxes, in the event an abatement recipient does not fulfill the commitment it makes in return for the tax abatement. $50,921 $0 $50,921 (none) 11946 Pennsylvania PA East Lycoming School District School district 2019 Homestead/Farmstead General Economic Development Taxpayer Relief Act, Act 1 of Special Session 1 of 2006 (The Taxpayer Relief Act) East Lycoming School District Property Tax Tax Exemption (not specified) $533,000 $0 $533,000 (none) 11947 Pennsylvania PA Eastern York School District School district 2019 Clean and Green Program Property improvements (not specified) State of Pennslyvania Property Tax (not specified) (not specified) $1,936,067 $0 $1,936,067 (none) 11948 Pennsylvania PA Easton Area School District School district 2019 Tax Increment Financing (TIF) General Economic Development Pennsylvania Tax Increment Financing Act of 1990 Easton Area School District Property Tax Tax diversion (not specified) $1,633,129 $0 $1,633,129 Abatement started in 2011. 11949 Pennsylvania PA Elizabethtown Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act Elizabethtown Area School District Property Tax Tax Exemption Exemption is revoked or forfeited for failure by the property owner to pay any (no provisions for recapture)xempt real estate by the last day of the time period to pay such taxes in the penalty period. $464,000 $0 $464,000 Multiple agreements; specific properties not specified. 11950 Pennsylvania PA Fairfield Area School District School district 2019 Pennsylvania Clean and Green Program Conservation of farmland, forest, open space, or water General Assembly Act 1974 Fairfield Area School District Property Tax Reduction in assessed value Must pay seven years of rollback taxes at 6% interest per year. $1,272,424 $0 $1,272,424 (none) 11951 Pennsylvania PA Fairview School District School district 2019 Payment in leiu of tax (PILOT) General Economic Development (not specified) Fairview School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $225,991 $0 $225,991 (none) 11952 Pennsylvania PA Fairview School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation LERTA Act Fairview School District Property Tax Tax Abatement (not specified) $30,340 $0 $30,340 (none) 11953 Pennsylvania PA Fort Leboeuf School District School district 2019 Homestead/Farmstead General Economic Development (not specified) (not specified) (not specified) Tax Exemption (not specified) $713,504 $0 $713,504 Unclear which government entity granted the abatements. 11954 Pennsylvania PA Fort Leboeuf School District School district 2019 Tax Increment Financing (TIF) General Economic Development (not specified) (not specified) (not specified) Tax diversion (not specified) $151,008 $0 $151,008 Unclear which government entity granted the abatements. 11955 Pennsylvania PA Fort Leboeuf School District School district 2019 Payment in leiu of tax (PILOT) General Economic Development (not specified) (not specified) (not specified) Payment In Lieu of Taxes (PILOT) (not specified) $62,198 $0 $62,198 Unclear which government entity granted the abatements. 11956 Pennsylvania PA Fort Leboeuf School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Fort Leboeuf School District Property Tax (not specified) (not specified) $14,144 $0 $14,144 (none) 11957 Pennsylvania PA General Mclane School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) General Mclane School District Property Tax (not specified) (not specified) $74,292 $0 $74,292 (none) 11958 Pennsylvania PA General Mclane School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) General Mclane School District Property Tax (not specified) (not specified) $44,653 $0 $44,653 Abatement agreements with Washington Township Senior Housing LP; Middleboro Commons, LLC; Tractor Supply Company. 11959 Pennsylvania PA General Mclane School District School district 2019 Payment in leiu of tax (PILOT) General Economic Development (not specified) General Mclane School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $31,731 Abatement agreement is with Edinboro Family Homes. 11960 Pennsylvania PA Girard School District School district 2019 Payment in leiu of tax (PILOT) General Economic Development (not specified) Girard School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $14,822 $0 $14,822 Abatement agreement with YMCA of Greater Erie. 11961 Pennsylvania PA Girard School District School district 2019 Payment in leiu of tax (PILOT) General Economic Development (not specified) Girard School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $14,658 $0 $14,658 Abatement agreement with Battles Village. 11962 Pennsylvania PA Greencastle-Antrim School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1977 Greencastle-Antrim School District Property Tax Tax Exemption (not specified) $7,615,380 $0 $7,615,380 (none) 11963 Pennsylvania PA Greencastle-Antrim School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1977 Greencastle-Antrim School District Property Tax Tax Exemption (not specified) $743,250 $0 $743,250 (none) 11964 Pennsylvania PA Greencastle-Antrim School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1977 Greencastle-Antrim School District Property Tax Tax Exemption (not specified) $105,470 $0 $105,470 (none) 11965 Pennsylvania PA Greenville Area School District School district 2019 Homestead/Farmstead General Economic Development The Taxpayer Relief Act of 2006 Greenville Area School District Property Tax Tax Exemption (not specified) $537,854 $0 $537,854 (none) 11966 Pennsylvania PA Hamburg Area School District School district 2019 Tax Increment Financing (TIF) General Economic Development Pennsylvania Tax Increment Financing Act, on September 1, 2003 Hamburg Area School District Property Tax Tax diversion (not specified) $558,611 $0 $558,611 Agreement with Cabela‚Äôs Retail, Inc., Berks County Development Authority, Commonwealth of Pennsylvania, County of Berks, and Tilden Township; agreement started in 2008. 11967 Pennsylvania PA Hamburg Area School District School district 2019 Tax Increment Financing (TIF) General Economic Development Pennsylvania Tax Increment Financing Act, on May 19, 2008 Hamburg Area School District Property Tax Tax diversion (not specified) $32,309 $0 $32,309 Agreement with Redevlopment Authority of the County of Berks, Borough of Hamburg, and Berks County; abatement started in 2008. 11968 Pennsylvania PA Iroquois School District School district 2019 Homestead/Farmstead General Economic Development (not specified) (not specified) (not specified) (not specified) (not specified) $346 $0 $346 Unclear which government entity granted the abatements. 11969 Pennsylvania PA Jersey Shore Area School District School district 2019 Clean and Green Program Property improvements (not specified) State of Pennslyvania Property Tax (not specified) (not specified) $756,000 $0 $756,000 (none) 11970 Pennsylvania PA Juniata County School District School district 2019 Keystone Opportunity Zone (KOZ) General Economic Development (not specified) Juniata County School District Property Tax (not specified) (not specified) $932 $0 $932 Agreement started in 2018. 11971 Pennsylvania PA Kane Area School District School district 2019 Payment in leiu of tax (PILOT) General Economic Development (not specified) Kane Area School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $30,036 $0 $30,036 Agreemen is with two properties in the district. 11972 Pennsylvania PA Keystone Central School District School district 2019 Clean and Green Program Property improvements (not specified) State of Pennslyvania Property Tax (not specified) (not specified) $3,465,708 $0 $3,465,708 (none) 11973 Pennsylvania PA Keystone Central School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) (not specified) Property Tax (not specified) (not specified) $125,608 $0 $125,608 Unclear which government entity granted the abatements. 11974 Pennsylvania PA Keystone Central School District School district 2019 Tax Increment Financing (TIF) General Economic Development Pennsylvania Act 113 of 1990 (not specified) Property Tax (not specified) (not specified) $69,140 $0 $69,140 Unclear which government entity granted the abatements. 11975 Pennsylvania PA Lancaster County County 2019 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) $141,196 $0 $141,196 (none) https://www.co.lancaster.pa.us/Archive.aspx?AMID=39 11976 Pennsylvania PA Lancaster County County 2019 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) $118,762 $0 $118,762 (none) https://www.co.lancaster.pa.us/Archive.aspx?AMID=39 11977 Pennsylvania PA Lebanon School District School district 2019 Keystone Opportunity Zone (KOZ) General Economic Development (not specified) Lebanon School District Property Tax (not specified) (not specified) $20,112 $0 $20,112 The gross revenue loss amount is the sum from seven properties which are not specified in the report. 11978 Pennsylvania PA Mahanoy Area School District School district 2019 Keystone Opportunity Zone (KOZ) General Economic Development The Pennsylvania Keystone Opportunity Act 63 of 2005, as amended by Act 79 of 2008 Mahanoy Area School District Property Tax (not specified) (not specified) $52,458 $0 $52,458 (none) 11979 Pennsylvania PA Millcreek Township School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation The Commonwealth of Pennsylvania Local Economic Revitalization Tax Assistance Act 76 of 1977 Millcreek Township School District Property Tax Tax Exemption (not specified) $8,752 $0 $8,752 (none) 11980 Pennsylvania PA Millville Area School District School district 2019 Homestead/Farmstead General Economic Development Taxpayer Relief Act, Act 1 of Special Session 1 of 2006 Millville Area School District Property Tax Tax Exemption (not specified) $285,000 $0 $285,000 (none) 11981 Pennsylvania PA Milton Area School District School district 2019 Homestead/Farmstead General Economic Development Taxpayer Relief Act, Act 1 of Special Session 1 of 2006 Milton Area School District Property Tax Tax Exemption (not specified) $615,000 $615,000 $0 (none) 11982 Pennsylvania PA Minersville Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act 72 of 1977 Minersville Area School District Property Tax Tax Exemption (not specified) $476,816 $0 $476,816 Abatement amount sum from three separate properties. 11983 Pennsylvania PA Montgomery Area School District School district 2019 Homestead/Farmstead General Economic Development Taxpayer Relief Act, Act 1 of Special Session 1 of 2006 Montgomery Area School District Property Tax Tax Exemption (not specified) $319,000 $319,000 $0 (none) 11984 Pennsylvania PA North East School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1977 North East School District Property Tax Tax Exemption (not specified) $123,000 $0 $123,000 (none) 11985 Pennsylvania PA North Hills School District School district 2019 Tax Increment Financing (TIF) General Economic Development (not specified) North Hills School District; North Hills Township Property Tax Tax diversion (not specified) $447,211 $0 $447,211 (none) 11986 Pennsylvania PA Northeastern School District School district 2019 Clean and Green Program Property improvements (not specified) State of Pennslyvania Property Tax (not specified) (not specified) $2,308,118 $0 $2,308,118 (none) 11987 Pennsylvania PA Northeastern School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1977 Northeastern School District Property Tax Tax Exemption (not specified) $1,020,060 $0 $1,020,060 (none) 11988 Pennsylvania PA Northeastern School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1978 Northeastern School District Property Tax Tax Exemption (not specified) $632,205 $0 $632,205 (none) 11989 Pennsylvania PA Northeastern School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1977 Northeastern School District Property Tax Tax Exemption (not specified) $149,233 $0 $149,233 (none) 11990 Pennsylvania PA Northeastern School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1977 Northeastern School District Property Tax Tax Exemption (not specified) $92,369 $0 $92,369 (none) 11991 Pennsylvania PA Northeastern School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1977 Northeastern School District Property Tax Tax Exemption (not specified) $19,193 $0 $19,193 (none) 11992 Pennsylvania PA Northern Lebanon School District School district 2019 Payment in lieu of tax (PILOT) Property improvements Act of May 17, 1929, as amended by Act 1995-50 Northern Lebanon School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $5,670 (none) 11993 Pennsylvania PA Northern Lebanon School District School district 2019 Payment in lieu of tax (PILOT) Property improvements Act of May 17, 1929, as amended by Act 1995-49 Northern Lebanon School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $23,606 (none) 11994 Pennsylvania PA Northern York County School District School district 2019 Clean and Green Program Property improvements (not specified) State of Pennslyvania Property Tax (not specified) A landowner who breaches the covenant is subject to seven years of rollback taxes at 6% interest per year. $2,204,294 $0 $2,204,294 (none) 11995 Pennsylvania PA Northwestern School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act Northwestern School District Property Tax (not specified) (not specified) $3,883 $0 $3,883 (none) 11996 Pennsylvania PA Penns Manor Area School District School district 2019 Construction and Home Improvement Program General Economic Development (not specified) Penns Manor Area School District Property Tax Tax Exemption (not specified) $257,100 $0 $257,100 This is a new program created by this particular School District. 11997 Pennsylvania PA Pennsylvania State 2019 Coal Refuse Energy and Reclamation Tax Credit Program Conservation of farmland, forest, open space, or water Article XVII-J of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Gross Receipts Tax; Mutual Thrift Institutions Tax Tax Credit (not specified) $9,800,000 $0 $9,800,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 11998 Pennsylvania PA Pennsylvania State 2019 Educational Opportunity Scholarship Tax Credit (EOSTC) Educational development Article XX-B of the Public School Code of 1949, 24 P.S. Section 20-2005-B State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Mutual Thrift Institutions Tax; Malt Beverage; Retaliatory Fees Tax Credit (qualification-based: no provisions for recapture) $32,600,000 $0 $32,600,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 11999 Pennsylvania PA Pennsylvania State 2019 Educational Tax Credit Educational development Article XX-B of the Public School Code of 1949, 24 P.S. Section 20-2005-B State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Mutual Thrift Institutions Tax; Malt Beverage Tax; Surplus Lines Tax for Retaliatory Fees Tax Credit For two-year aplications, if the second year contribution is not made, the prior year credit is reduced to 75% $150,900,000 $0 $150,900,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12000 Pennsylvania PA Pennsylvania State 2019 Film Production Tax Credit Film, TV, and/or media Article XVII-D of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Mutual Thrift Institutions Tax; Tax Credit Repayment of credits $60,900,000 $0 $60,900,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12001 Pennsylvania PA Pennsylvania State 2019 Keystone Innovation Zone (KIZ) Entrepreneurship/innovation Article XIX-F of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax Tax Credit (not specified) $15,300,000 $0 $15,300,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12002 Pennsylvania PA Pennsylvania State 2019 Keystone Opportunity Zone Program (KOZ) General Economic Development (OZ) Chapter 16B of the Pennsylvania Keystone Opportunity Act State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Mutual Thrift Institutions Tax; Sales and Use Tax Tax waiver Repayment of abated taxes $95,100,000 $0 $95,100,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12003 Pennsylvania PA Pennsylvania State 2019 Neighborhood Assistance Programs Community development Article XIX-A of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Title Insurance Company Shares Tax; Mutual Thrift Institutions Tax; Tax Credit (not specified) $18,000,000 $0 $18,000,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12004 Pennsylvania PA Pennsylvania State 2019 Neighborhood Improvement Zone Program (NIZ) General Economic Development (TIF) Article XIX-B of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income; Capital Stock/Foreign Franchise; 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 diversion (not specified) $40,500,000 $0 $40,500,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12005 Pennsylvania PA Pennsylvania State 2019 Resource Enhancement & Protection Tax Credit (REAP) Agricultural development Article XVII-E of the Tax Reform Code of 1971 State of Pennsylvania Corporate Net Income Tax; Personal Income Tax; Bank and Trust Company Shares Tax; Insurance Premium Tax; Mutual Thrift Institutions Tax; Title Insurance Company Shares Tax Credit (not specified) $5,400,000 $0 $5,400,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12006 Pennsylvania PA Pennsylvania State 2019 Tax Credit for New Jobs Job Creation/Retention Article XVIII-B 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 Credit (not specified) $10,100,000 $0 $10,100,000 (none) https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12007 Pennsylvania PA Pequea Valley School District School district 2019 Keystone Opportunity Zone (KOZ) General Economic Development Keystone Opportunity Zone Act Pequea Valley School District Property Tax Payment In Lieu of Taxes (PILOT) If the initial qualified business relocates within the first five years, the qualified business shall refund to the School District the real estate tax from which it was exempted based on percentages set forth in the Act, unless waived pursuant to the Act. $138,000 $0 $138,000 Agreement started in 2014. https://www.budget.pa.gov/Publications%20and%20Reports/AnnualFinancialReport/Pages/default.aspx 12008 Pennsylvania PA Philadelphia Public Schools School district 2019 Rehab & New Construc for Indust/Comm Prop General Economic Development Section 19-1303 Philadelphia State Code Philadelphia, PA Property Tax Tax Abatement (not specified) $45,300,000 $0 $45,300,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12009 Pennsylvania PA Philadelphia Public Schools School district 2019 New Construction for Resid Propertoes Housing Section 19-1303 (2) Philadelphia State Code Philadelphia, PA Property Tax Tax Abatement (not specified) $30,800,000 $0 $30,800,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12010 Pennsylvania PA Philadelphia Public Schools School district 2019 Keystone Opportunity Zones General Economic Development 73 PS 820.101 Philadelphia, PA Various Taxes Tax Abatement (not specified) $17,200,000 $0 $17,200,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12011 Pennsylvania PA Philadelphia Public Schools School district 2019 Abatement agreements with other jurisdictions General Economic Development PS 820.101-820 Various Property Tax Tax Abatement (not specified) $9,200,000 $0 $9,200,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12012 Pennsylvania PA Philadelphia Public Schools School district 2019 Rehab Construction for Residential Properties Housing Section 19-1303 (2) Philadelphis State Code Philadelphia, PA Property Tax Tax Abatement (not specified) $8,500,000 $0 $8,500,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12013 Pennsylvania PA Philadelphia Public Schools School district 2019 Tax Increment Financing (TIF) General Economic Development (not specified) Philadelphia, PA Property Tax Tax Abatement (not specified) $8,500,000 $0 $8,500,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12014 Pennsylvania PA Philadelphia Public Schools School district 2019 Abatement for New/Improved Resid Prop Housing PS 5020-205 Philadelphia, PA Property Tax Tax Abatement (not specified) $1,700,000 $0 $1,700,000 (none) https://www.philasd.org/accounting/financial-reporting/annual-financial-reports/ 12015 Pennsylvania PA Philipsburg-Osceola Area School District School district 2019 Keystone Opportunity Zone (KOZ) General Economic Development (not specified) (not specified) Property Tax Tax Abatement (not specified) $7,150 $0 $7,150 Unclear which government entity granted the abatements. 12016 Pennsylvania PA Pittsburgh Public Schools School district 2019 Homestead Exemptions General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $15,458,509 $0 $15,458,509 (none) https://www.pghschools.org/finance 12017 Pennsylvania PA Pittsburgh Public Schools School district 2019 Tax Increment Financing General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $3,341,035 $0 $3,341,035 (none) https://www.pghschools.org/finance 12018 Pennsylvania PA Pittsburgh Public Schools School district 2019 Residential LERTA General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $1,444,290 $0 $1,444,290 (none) https://www.pghschools.org/finance 12019 Pennsylvania PA Pittsburgh Public Schools School district 2019 Act 42 Enhanced General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $803,789 $0 $803,789 (none) https://www.pghschools.org/finance 12020 Pennsylvania PA Pittsburgh Public Schools School district 2019 TRID General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $654,146 $0 $654,146 (none) https://www.pghschools.org/finance 12021 Pennsylvania PA Pittsburgh Public Schools School district 2019 Act 42 General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $545,986 $0 $545,986 (none) https://www.pghschools.org/finance 12022 Pennsylvania PA Pittsburgh Public Schools School district 2019 Residential Enhanced LERTA General Economic Development (not specified) City of Pittsburgh Property Tax Tax Abatement (not specified) $458,691 $0 $458,691 (none) https://www.pghschools.org/finance 12023 Pennsylvania PA Punxsutawney Area School District School district 2019 Keystone Opportunity Zone (KOZ) General Economic Development Keystone Opportunity Expansion Zone Act (not specified) Property Tax Tax Abatement (not specified) $46,095 $0 $46,095 Unclear which government entity granted the abatements. 12024 Pennsylvania PA Punxsutawney Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act (not specified) Property Tax (not specified) (not specified) $14,786 $0 $14,786 Unclear which government entity granted the abatements. 12025 Pennsylvania PA Red Lion Area School District School district 2019 Clean and Green Program Property improvements (not specified) State of Pennslyvania Property Tax (not specified) A landowner who breaches the covenant is subject to seven years of rollback taxes at 6% interest per year. $5,034,578 $0 $5,034,578 (none) 12026 Pennsylvania PA Red Lion Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) (not specified) Property Tax Tax Exemption Upon receipt of the notice of nonpayment, the School District shall discontinue the exemption. $4,743 $0 $4,743 Unclear which government entity granted the abatements. 12027 Pennsylvania PA Schuylkill Valley School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act Schuylkill Valley School District Property Tax Tax Exemption (not specified) $141,888 $0 $141,888 (none) 12028 Pennsylvania PA Seneca Valley School District School district 2019 (not specified) General Economic Development Article XXIX-C of the Tax Reform Code, 72 P.S. Section 9901-C et al. Seneca Valley School District Property Tax (not specified) (not specified) $1,982,778 $0 $1,982,778 (none) 12029 Pennsylvania PA Sharpsville Area School District School district 2019 Homestead/Farmstead General Economic Development Taxpayer Relief Act of 2006 Sharpsville Area School District Property Tax Tax Exemption (not specified) $451,173 $0 $451,173 (none) 12030 Pennsylvania PA Shippensburg Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Pennsylvania Local Economic Revitalization Tax Assistance Act of December 1, 1978 Shippensburg Area School District Property Tax Tax Exemption (not specified) $548,949 $0 $548,949 (none) 12031 Pennsylvania PA Shippensburg Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Pennsylvania Local Economic Revitalization Tax Assistance Act of December 1, 1977 Shippensburg Area School District Property Tax Tax Exemption (not specified) $281,441 $0 $281,441 (none) 12032 Pennsylvania PA Souderton Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Pennsylvania Local Economic Revitalization Tax Assistance Act Souderton Area School District Property Tax Tax Exemption (not specified) $48,034 $0 $48,034 Abatement agreement with Almac Realty LLC.; started in 2008. 12033 Pennsylvania PA South Eastern School District School district 2019 Tax Increment Financing (TIF) General Economic Development Pennsylvania Tax Increment Financing Act of 1990 South Eastern School District Property Tax (not specified) (not specified) $592,799 $0 $592,799 Abatement started in 2012. 12034 Pennsylvania PA South Western School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Pennsylvania Local Economic Revitalization Tax Assistance Act of December 1, 1977 South Western School District Property Tax Tax Exemption (not specified) $33,532 $0 $33,532 (none) 12035 Pennsylvania PA South Williamsport Area School District School district 2019 Clean and Green Program Property improvements (not specified) State of Pennslyvania Property Tax (not specified) (not specified) $58,000 $0 $58,000 (none) 12036 Pennsylvania PA Southern York County School District School district 2019 Clean and Green Program Property improvements (not specified) State of Pennslyvania Property Tax (not specified) A landowner who breaches the covenant is subject to seven years of rollback taxes at 6% interest per year. $2,452,742 $0 $2,452,742 (none) 12037 Pennsylvania PA Spring Grove Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Spring Grove Area School District Property Tax Tax Exemption (not specified) $152,032 $0 $152,032 Abatement started in 2011. 12038 Pennsylvania PA St. Marys Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) St. Marys Area School District Property Tax Tax Exemption (not specified) $38,007 $0 $38,007 Abatement agreement with the City of St Marys and Elk County. 12039 Pennsylvania PA St. Marys Area School District School district 2019 Keystone Opportunity Zone (KOZ) General Economic Development (not specified) St. Marys Area School District Property Tax (not specified) (not specified) $30,746 $0 $30,746 Abatement agreement with the City of St Marys and Elk County. 12040 Pennsylvania PA Troy Area School District School district 2019 Payment in leiu of tax (PILOT) General Economic Development (not specified) (not specified) Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $5,223 Local authority not specified. 12041 Pennsylvania PA Tulpehocken Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act Tulpehocken Area School District Property Tax Tax Exemption (not specified) $1,112,970 $0 $1,112,970 (none) 12042 Pennsylvania PA Valley View School District School district 2019 Keystone Opportunity Zone (KOZ) General Economic Development (not specified) Valley View School District Property Tax (not specified) Any qualified business that has received KOZ benefits and moves out of the zone within the first 5 years maybe subject to penalties or recapture of benefits received. $811,008 $0 $811,008 (none) 12043 Pennsylvania PA Waynesboro Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation Local Economic Revitalization Tax Assistance Act of December 1, 1977 Waynesboro Area School District Property Tax Tax Exemption If the property owner fails to pay the (no provisions for recapture)xempt real estate taxes by the last day of the time period to pay such taxes in the penalty period (unless a lawful appeal has been filed), the LERTA exemption shall be discontinued. $19,856 $0 $19,856 Abatement started in 2013. 12044 Pennsylvania PA Wellsboro Area School District School district 2019 Payment in leiu of tax (PILOT) General Economic Development (not specified) Wellsboro Area School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $33,395 Local authority not specified. 12045 Pennsylvania PA Western Wayne School District School district 2019 Keystone Opportunity Zone (KOZ) General Economic Development Keystone Opportunity Improvement Zone Act of 1998 Western Wayne School District Property Tax Tax Exemptions; tax deductions; tax abatements; Tax Credits (not specified) $7,366 $0 $7,366 (none) 12046 Pennsylvania PA Wilkes Barre Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) Wilkes Barre Area School District Property Tax (not specified) (not specified) $647,962 $0 $647,962 (none) 12047 Pennsylvania PA Wilkinsburg Borough School District School district 2019 (not specified) Construction/rehabilitation (not specified) Wilkinsburg Borough School District Property Tax Tax Exemption (not specified) $50,175 $0 $50,175 Report does not specify program name or statutory. 12048 Pennsylvania PA Williamsport Area School District School district 2019 Clean and Green Program Property improvements State of Pennsylvania (not specified) Property Tax (not specified) (not specified) $308,399 $0 $308,399 (none) 12049 Pennsylvania PA Williamsport Area School District School district 2019 Local Economic Revitalization Tax Assistance (LERTA) Construction/rehabilitation (not specified) (not specified) Property Tax (not specified) (not specified) $88,472 $0 $88,472 Unclear which government entity granted the abatements. 12050 Pennsylvania PA Williamsport Area School District School district 2019 Keystone Opportunity Zone (KOZ) General Economic Development (not specified) (not specified) Property Tax (not specified) (not specified) $31,150 $0 $31,150 Unclear which government entity granted the abatements. 12051 Pennsylvania PA Wilson Area School District School district 2019 Tax Increment Financing (TIF) General Economic Development Act 113 of 1990, as amended Wilson Area School District; County og Northampton; Borough of Wilson Property Tax (not specified) (not specified) $74,813 (none) 12052 Pennsylvania PA Wyalusing Area School District School district 2019 Payment in leiu of tax (PILOT) General Economic Development (not specified) Wyalusing Area School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $29,200 (none) 12053 Pennsylvania PA Wyomissing Area School District School district 2019 Tax Increment Financing (TIF) General Economic Development Pennsylvania Assembly Act No. 113 of 1990 Wyomissing Area School District Property Tax Tax diversion (not specified) $44,752 $0 $44,752 (none) 12054 Pennsylvania PA York Suburban School District School district 2019 Clean and Green Program Property improvements (not specified) State of Pennslyvania Property Tax (not specified) (not specified) $48,570 $0 $48,570 (none) 12055 Rhode Island RI City of Cranston Municipality 2019 Economic Development Tax Incentive Program for Commercially Zoned Property General Economic Development (not specified) City of Cranston Property Tax (not specified) (not specified) $242,885 $0 $242,885 Breakdown by recipient https://www.cranstonri.gov/departments/finance/finance-department/ 12237 Rhode Island RI City of Newport Municipality 2019 Tax Abatement General Economic Development (not specified) Newport Property Tax (not specified) (not specified) $13,727 $0 $13,727 (none) https://www.cityofnewport.com/city-hall/departments/finance/budgets-cafrs-cips-annual-performance-reports/cafrs 12238 Rhode Island RI City of Pawtucket Municipality 2019 Real Estate Tax Stabilization Program General Economic Development (not specified) Pawtucket, Rhode Island (not specified) (not specified) (not specified) $1,264,256 $0 $1,264,256 (none) https://pawtucketri.com/finance-department/budgets-and-audits 12239 Rhode Island RI City of Providence Municipality 2019 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) $8,638,000 $0 $8,638,000 (none) https://www.providenceri.gov/controllers-office/financial-reports/ 12240 Rhode Island RI City of Providence Municipality 2019 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) $2,576,000 $0 $2,576,000 (none) https://www.providenceri.gov/controllers-office/financial-reports/ 12241 Rhode Island RI City of Providence Municipality 2019 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) $157,000 $0 $157,000 (none) https://www.providenceri.gov/controllers-office/financial-reports/ 12242 Rhode Island RI City of Providence Municipality 2019 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) $9,000 $0 $9,000 (none) https://www.providenceri.gov/controllers-office/financial-reports/ 12243 Rhode Island RI Rhode Island State 2019 Historic Preservation Tax Credits Historic Preservation RIGL 44-33.6 State of Rhode Island Personal Income Tax; Business Corporation Tax; Insurance Companies Tax Tax Credit (not specified) $18,998,000 $0 $18,998,000 (none) https://treasury.ri.gov/financial-reports 12244 Rhode Island RI Rhode Island State 2019 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; Financial Institutions Tax Reduction of tax rate (not specified) $11,552,000 $0 $11,552,000 (none) https://treasury.ri.gov/financial-reports 12245 Rhode Island RI Rhode Island State 2019 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 (not specified) $2,338,000 $0 $2,338,000 (none) https://treasury.ri.gov/financial-reports 12246 Rhode Island RI Rhode Island State 2019 Other commitments under tax abatements General Economic Development Multiple State of Rhode Island Personal Income Tax Tax Credit (not specified) $2,044,000 $0 $2,044,000 (none) https://treasury.ri.gov/financial-reports 12247 Rhode Island RI Rhode Island State 2019 Tax Credit for Contributions to Qualified Scholarship Organizations Educational development RIGL 44-62 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. $1,221,000 $0 $1,221,000 (none) https://treasury.ri.gov/financial-reports 12248 Rhode Island RI Rhode Island State 2019 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. $505,000 $0 $505,000 (none) https://treasury.ri.gov/financial-reports 12249 Rhode Island RI Rhode Island State 2019 Tax Increment Financing (TIF) General Economic Development (TIF) Rhode Island Tax Increment Financing Act of 2015 (RIGL 42-64.21) State of Rhode Island Business Corporation Tax; Public Service Corporation Tax; Financial Institution Tax; Insurance Company Tax; Personal Income Tax; Hotel Tax; Sales Tax and Use Tax Reimbursement 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. $256,000 $0 $256,000 (none) https://treasury.ri.gov/financial-reports 12250 Rhode Island RI Rhode Island State 2019 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. $94,000 $0 $94,000 (none) https://treasury.ri.gov/financial-reports 12251 Rhode Island RI Rhode Island State 2019 Qualified Jobs Incentive Tax Credit Job Creation/Retention Rhode Island Qualified Jobs Incentive Act of 2015 (RIGL Title 44-48.3) State of Rhode Island Personal Income Tax Tax Credit If the Applicant ceases operations in the State or transfers more than 50% of the jobs for which a Tax Credit was granted under the Act to another state, the Tax Credit shall cease, and the Applicant shall be liable to the State for, at a minimum, 20% of all tax benefits granted to the Applicant. $40,000 $0 $40,000 (none) https://treasury.ri.gov/financial-reports 12252 South Carolina SC Abbeville County School District School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Abbeville County Property Tax Reduction of assessment, millage rate, and millage rate changes Repayments of any savings in Property Tax are required by state law if the taxpayer fails to maintain the conditions set forth in the agreement. Other recapture provisions may be negotiated on a case by case basis. $10,056 $0 $10,056 (none) 12535 South Carolina SC Aiken County School District School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Aiken County Property Tax Reduction of assessment, millage rate, and millage rate changes Repayment of incentive is required by state law if the 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). $21,363,340 $0 $21,363,340 (none) 12536 South Carolina SC Aiken County School District School district 2019 Special Source Revenue Credit (SSRC) Construction/rehabilitation South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70 Aiken County Property Tax Tax Credit (not specified) $2,704,882 $0 $2,704,882 (none) 12537 South Carolina SC Anderson County School District 1 School district 2019 Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP) (not specified) (not specified) Anderson County Property Tax (not specified) (not specified) $6,251,000 $0 $6,251,000 (none) 12538 South Carolina SC Anderson County School District 2 School district 2019 (not specified) (not specified) (not specified) Anderson County Property Tax (not specified) (not specified) $707,000 $0 $707,000 (none) 12539 South Carolina SC Anderson County School District 3 School district 2019 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) $1,656,512 $0 $1,656,512 (none) 12540 South Carolina SC Anderson County School District 3 School district 2019 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) $198,637 $0 $198,637 (none) 12541 South Carolina SC Anderson County School District 4 School district 2019 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) $3,645,662 $0 $3,645,662 (none) 12542 South Carolina SC Anderson County School District 4 School district 2019 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) $181,480 $0 $181,480 (none) 12543 South Carolina SC Anderson County School District 5 School district 2019 Tax Abatement (not specified) (not specified) Anderson County Property Tax (not specified) (not specified) $25,085,000 $0 $25,085,000 (none) 12544 South Carolina SC Bamberg School District 1 School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Bamberg County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $62,869 $0 $62,869 Amount reported is for tax year 2018. 12545 South Carolina SC Bamberg School District 1 School district 2019 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 Bamberg County Property Tax Tax Exemption (not specified) $125,937 $0 $125,937 Amount reported is for tax year 2018. 12546 South Carolina SC Bamberg School District 1 School district 2019 Special Source Revenue Credit (SSRC) Construction/rehabilitation South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70 Bamberg County Property Tax Tax Credit (not specified) $43,474 $0 $43,474 Amount reported is for tax year 2018. 12547 South Carolina SC Barnwell School District 45 School district 2019 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 Barnwell County Property Tax Tax Exemption (not specified) $392,581 $0 $392,581 (none) 12548 South Carolina SC Barnwell School District 45 School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Barnwell County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $1,565,487 $0 $1,565,487 (none) 12549 South Carolina SC Barnwell School District 45 School district 2019 Special Source Revenue Credit (SSRC) Construction/rehabilitation South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70 Barnwell County Property Tax Tax Credit (not specified) $2,882,970 $0 $2,882,970 (none) 12550 South Carolina SC Berkeley County School District School district 2019 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 Berkeley County Property Tax Tax Tax Exemption (not specified) $17,296,974 $0 $17,296,974 (none) 12551 South Carolina SC Berkeley County School District School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Berkeley 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) $24,944,626 $0 $24,944,626 (none) 12552 South Carolina SC Berkeley County School District School district 2019 Special Source Revenue Credit (SSRC) Construction/rehabilitation South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70 Berkeley County Property Tax Tax Credit (not specified) $11,780,117 $0 $11,780,117 (none) 12553 South Carolina SC Calhoun County School District School district 2019 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 Calhoun County Property Tax Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC) (not specified) $3,536,000 $0 $3,536,000 Amount reported is for tax year 2018. 12554 South Carolina SC Charleston County County 2019 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) $3,742,719 $0 $3,742,719 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. 12555 South Carolina SC Charleston County School District School district 2019 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 Charleston County Property Tax Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC) (not specified) $32,250,847 $0 $32,250,847 (none) 12556 South Carolina SC Cherokee County School District 1 School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Cherokee County Property Tax Reduction of assessment, millage rate, and millage rate changes Under the Fee in Lieu of Property Tax Tax program, if a taxpayer does not make the required investment within the 5 year period, then the reduced Property Tax terminate and the taxpayer must repay Cherokee County the difference between the abated taxes received and what the taxpayer would have paid had it not had the benefit of the Fee in Lieu of Property Tax Tax program $7,135,740 $0 $7,135,740 25 beneficiaries 12557 South Carolina SC Cherokee County School District 1 School district 2019 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) $32,166 $0 $32,166 3 beneficiaries 12558 South Carolina SC Chester County School District School district 2019 Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP) (not specified) (not specified) Chester County Property Tax (not specified) (not specified) $15,147,000 $0 $15,147,000 (none) 12559 South Carolina SC Chesterfield County School District School district 2019 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) $4,045,824 $0 $4,045,824 (none) 12560 South Carolina SC City of Columbia Municipality 2019 Multicounty Industrial or Business Park General Economic Development (not specified) Richland County, South Carolina Property Tax Tax Credit (not specified) $346,510 $4,465,413 $0 (none) 12561 South Carolina SC City of Columbia Municipality 2019 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) $3,243,593 $4,004,155 $0 (none) 12562 South Carolina SC City of Columbia Municipality 2019 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) $541,833 $768,983 $0 (none) 12563 South Carolina SC Clover School District 2 School district 2019 (not specified) (not specified) (not specified) York County Property Tax (not specified) (not specified) $522,000 $0 $522,000 (none) 12564 South Carolina SC Colleton County School District School district 2019 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). $226,894 $0 $226,894 (none) 12565 South Carolina SC Darlington County School District School district 2019 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) $4,394,777 $0 $4,394,777 (none) 12566 South Carolina SC Denmark-Olar School District 2 (Bamberg 2) School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Bamberg County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $140,818 $0 $140,818 (none) 12567 South Carolina SC Denmark-Olar School District 2 (Bamberg 2) School district 2019 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 Bamberg County Property Tax Tax Exemption (not specified) $163,475 $0 $163,475 (none) 12568 South Carolina SC Denmark-Olar School District 2 (Bamberg 2) School district 2019 Special Source Revenue Credit (SSRC) Construction/rehabilitation South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70 Bamberg County Property Tax Tax Credit (not specified) $54,496 $0 $54,496 (none) 12569 South Carolina SC Dillon County School District 3 School district 2019 Fee-in-Lieu of Tax Program (FILOT) and Multi-County Industrial Park (MCIP) General Economic Development South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 (FILOT); Article VIII, Section 13(d) of the Constitution of South Carolina, as amended and South Carolina Title 4, Chapter 1 (MCIP) Dillon County Property Tax Reduction of assessment, millage rate, and millage rate changes; Tax Credit (not specified) $728,336 $0 $728,336 (none) 12570 South Carolina SC Dorchester County School District 2 School district 2019 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) $5,578,000 $0 $5,578,000 (none) 12571 South Carolina SC Dorchester County School District 4 School district 2019 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) $8,483,703 $0 $8,483,703 (none) 12572 South Carolina SC Edgefield County School District School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Edgefield County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $190,507 $0 $190,507 (none) 12573 South Carolina SC Fairfield County School District School district 2019 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) $943,134 $82,682 $860,452 (none) 12574 South Carolina SC Florence County School District 1 School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Florence County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $10,995,872 $0 $10,995,872 (none) 12575 South Carolina SC Florence County School District 1 School district 2019 Special Source Revenue Credit (SSRC) Construction/rehabilitation South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70 Florence County Property Tax Tax Credit (not specified) $2,147,792 $0 $2,147,792 (none) 12576 South Carolina SC Florence County School District 3 School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Florence County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $747,870 $0 $747,870 (none) 12577 South Carolina SC Florence County School District 3 School district 2019 Special Source Revenue Credit (SSRC) Construction/rehabilitation South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70 Florence County Property Tax Tax Credit (not specified) $23,102 $0 $23,102 (none) 12578 South Carolina SC Florence County School District 4 School district 2019 (not specified) (not specified) (not specified) Florence County Property Tax (not specified) (not specified) $803,000 $0 $803,000 (none) 12579 South Carolina SC Florence County School District 5 School district 2019 (not specified) (not specified) (not specified) Florence County Property Tax (not specified) (not specified) $28,757 $0 $28,757 (none) 12580 South Carolina SC Fort Mill School District 4 School district 2019 Tax Abatements (not specified) (not specified) York County Property Tax (not specified) (not specified) $10,276,989 $0 $10,276,989 The names of beneficiaries are provided. 12581 South Carolina SC Georgetown County School District School district 2019 Tax Abatements (not specified) (not specified) Georgetown County Property Tax (not specified) (not specified) $1,849,010 $0 $1,849,010 (none) 12582 South Carolina SC Greenville Municipality 2019 Various agreements General Economic Development (not specified) Greenville County, SC Property Tax (not specified) (not specified) $1,415,000 $0 $1,415,000 (none) 12583 South Carolina SC Greenville County School District School district 2019 Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP) (not specified) (not specified) Greenville County Property Tax (not specified) (not specified) $41,342,000 $0 $41,342,000 (none) 12584 South Carolina SC Greenwood County School District 50 School district 2019 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 Greenwood County Property Tax Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC) (not specified) $5,517,566 $0 $5,517,566 (none) 12585 South Carolina SC Greenwood County School District 51 School district 2019 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 Greenwood County Property Tax Tax Exemption (not specified) $101,030 $0 $101,030 (none) 12586 South Carolina SC Greenwood County School District 51 School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Greenwood County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $173,626 $0 $173,626 (none) 12587 South Carolina SC Greenwood County School District 52 School district 2019 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 Greenwood County Property Tax Reduction of assessment, millage rate, and millage rate changes; Tax Credit (not specified) $5,594,117 $0 $5,594,117 (none) 12588 South Carolina SC Hampton County School District 2 School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Hampton County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $141,817 $189,089 $0 (none) 12589 South Carolina SC Horry County County 2019 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) $15,075 $0 $15,075 (none) 12590 South Carolina SC Horry County County 2019 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 $155,369 $0 $155,369 (none) 12591 South Carolina SC Horry School District School district 2019 Fee in Lieu of Taxes (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Horry County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $445,160 $0 $445,160 (none) 12592 South Carolina SC Horry School District School district 2019 Special Source Revenue Credit (SSRC) Construction/rehabilitation South Carolina Code Sections 4-29-68, 4- 1- 170, and 12-44-70 Horry County Property Tax Tax Credit (not specified) $27,761 $0 $27,761 (none) 12593 South Carolina SC Jasper County School District School district 2019 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) $3,407,000 $0 $3,407,000 (none) 12594 South Carolina SC Kershaw County School District School district 2019 Tax Abatements (not specified) (not specified) Kershaw County Property Tax (not specified) (not specified) $5,433,000 $0 $5,433,000 (none) 12595 South Carolina SC Lancaster County School District School district 2019 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 Lancaster County Property Tax Reduction of assessment, millage rate, and millage rate changes (FILOT); Tax Credit (SSRC) (not specified) $11,452,008 $0 $11,452,008 (none) 12596 South Carolina SC Laurens County School District 55 School district 2019 (not specified) (not specified) (not specified) Laurens County Property Tax (not specified) (not specified) $2,351,999 $0 $2,351,999 (none) 12597 South Carolina SC Laurens County School District 56 School district 2019 (not specified) (not specified) (not specified) Laurens County Property Tax (not specified) (not specified) $1,594,405 $0 $1,594,405 (none) 12598 South Carolina SC Lee County School District School district 2019 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) $248,077 $0 $248,077 Amount reported is net abatement. 12599 South Carolina SC Lexington County School District 1 School district 2019 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; Tax Credit (not specified) $1,753,021 $150,784 $1,602,237 (none) 12600 South Carolina SC Lexington County School District 1 School district 2019 Fee-in-Lieu of Tax and Special Source Revenue Credit Program (FILOT + 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; 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) $1,698,676 $3,830 $1,694,846 (none) 12601 South Carolina SC Lexington County School District 1 School district 2019 Fee-in-Lieu of Tax and Infrastructure Program (FILOT + IP) 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) $4,655,362 $305,534 $4,349,828 (none) 12602 South Carolina SC Lexington County School District 1 School district 2019 Fee-in-Lieu of Tax, Special Source Revenue Credit and Infrastructure Program (FILOT + SSRC + IP) 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) $8,991,050 $88,345 $8,902,705 (none) 12603 South Carolina SC Lexington County School District 2 School district 2019 (not specified) (not specified) (not specified) Jasper County Property Tax (not specified) (not specified) $5,666,000 $0 $5,666,000 (none) 12604 South Carolina SC Lexington County School District 3 School district 2019 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) $238,521 $4,677 $233,844 (none) 12605 South Carolina SC Lexington County School District 4 School district 2019 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) $489,780 $46,429 $443,351 (none) 12606 South Carolina SC Lexington County School District 5 School district 2019 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) $5,408 $0 $5,408 (none) 12607 South Carolina SC Lexington County School District 5 School district 2019 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 (FILOT); Tax Credit (IP) (not specified) $210,911 $34,398 $176,513 (none) 12608 South Carolina SC Lexington County School District 5 School district 2019 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) $1,206,368 $74,659 $1,131,709 (none) 12609 South Carolina SC Marion County School District School district 2019 (not specified) (not specified) (not specified) Marion County Property Tax (not specified) (not specified) $335,000 $0 $335,000 (none) 12610 South Carolina SC Marlboro County School District School district 2019 (not specified) (not specified) (not specified) Marlboro County Property Tax (not specified) (not specified) $1,708,000 $0 $1,708,000 (none) 12611 South Carolina SC Mount Pleasant Municipality 2019 Property Tax Abatement of Charleston County General Economic Development (not specified) Charleston, South Carolina Property Tax (not specified) (not specified) $36,000 $0 $36,000 (none) 12612 South Carolina SC Newberry County School District School district 2019 (not specified) (not specified) (not specified) Newberry County Property Tax (not specified) (not specified) $4,366,000 $0 $4,366,000 (none) 12613 South Carolina SC North Charleston Municipality 2019 Property Tax Abatement of Charleston County General Economic Development (not specified) Charleston, South Carolina Property Tax (not specified) (not specified) $17,794,088 $0 $17,794,088 (none) https://www.northcharleston.org/government/finance/ 12614 South Carolina SC Oconee County School District School district 2019 (not specified) (not specified) (not specified) Oconee County Property Tax (not specified) (not specified) $975,000 $0 $975,000 (none) 12615 South Carolina SC Orangeburg Consolidated School District School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Orangeburg County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $15,831,551 $0 $15,831,551 (none) 12616 South Carolina SC Pickens County School District School district 2019 (not specified) (not specified) (not specified) Pickens County Property Tax (not specified) (not specified) $1,013,000 $0 $1,013,000 (none) 12617 South Carolina SC Richland County County 2019 Special Source Revenue Credit General Economic Development (not specified) Richland County Property Tax Tax Abatement (not specified) $346,510 $4,465,413 $0 (none) 12618 South Carolina SC Richland County County 2019 Multi-County Indust or Business Park General Economic Development (not specified) Richland County Property Tax Tax Abatement (not specified) $541,833 $768,983 $0 (none) 12619 South Carolina SC Richland County County 2019 Fee in Lieu of Taxes (FILOT) General Economic Development (not specified) Richland County Property Tax Tax Abatement (not specified) $3,243,593 $4,004,155 $0 (none) 12620 South Carolina SC Richland County School District 1 School district 2019 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) $1,062,913 $0 $1,062,913 (none) 12621 South Carolina SC Richland County School District 1 School district 2019 Fee-in-Lieu of Tax Program (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) $9,188,514 $0 $9,188,514 (none) 12622 South Carolina SC Richland County School District 1 School district 2019 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) $1,349,180 $0 $1,349,180 (none) 12623 South Carolina SC Richland County School District 2 School district 2019 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) $547,684 $0 $547,684 (none) 12624 South Carolina SC Richland County School District 2 School district 2019 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) $8,500,823 $0 $8,500,823 (none) 12625 South Carolina SC Richland County School District 2 School district 2019 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) $484,622 $0 $484,622 (none) 12626 South Carolina SC Rock Hill Municipality 2019 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) $853,602 $0 $853,602 (none) 12627 South Carolina SC Rock Hill Municipality 2019 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) $922,904 $0 $922,904 (none) 12628 South Carolina SC Rock Hill School District 3 School district 2019 (not specified) (not specified) (not specified) York County Property Tax (not specified) (not specified) $4,496,011 $0 $4,496,011 The names of beneficiaries are provided. 12629 South Carolina SC Spartanburg County County 2019 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) $5,798,531 $0 $5,798,531 (none) https://www.spartanburgcounty.org/183/Finance 12630 South Carolina SC Spartanburg County County 2019 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 $17,402,434 $0 $17,402,434 (none) https://www.spartanburgcounty.org/183/Finance 12631 South Carolina SC Spartanburg County School District 1 School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Spartanburg County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $296,397 $0 $296,397 (none) 12632 South Carolina SC Spartanburg County School District 2 School district 2019 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) $2,387,342 $0 $2,387,342 (none) 12633 South Carolina SC Spartanburg County School District 3 School district 2019 Tax Abatement General Economic Development (not specified) Spartanburg County SC Property Tax (not specified) (not specified) $3,051,000 $0 $3,051,000 (none) 12634 South Carolina SC Spartanburg County School District 4 School district 2019 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) $466,625 $158,688 $307,937 (none) 12635 South Carolina SC Spartanburg County School District 5 School district 2019 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) $31,303,058 $0 $31,303,058 (none) 12636 South Carolina SC Spartanburg County School District 6 School district 2019 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) $3,071,900 $0 $3,071,900 (none) 12637 South Carolina SC Spartanburg County School District 7 School district 2019 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) $3,544,496 $2,828,183 $716,313 (none) 12638 South Carolina SC Sumter School District School district 2019 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) $8,900,000 $0 $8,900,000 (none) 12639 South Carolina SC Union County School District School district 2019 Fee-in-Lieu of Tax Program (FILOT) Business attraction/retention/expansion South Carolina Code Title 12, Chapter 44 and Title 4, Chapter 12 Union County Property Tax Reduction of assessment, millage rate, and millage rate changes (not specified) $3,613,213 $773,659 $2,839,554 (none) 12640 South Carolina SC Williamsburg County School District School district 2019 (not specified) (not specified) (not specified) Williamsburg County Property Tax (not specified) (not specified) $2,327,144 $0 $2,327,144 (none) 12641 South Carolina SC York School District 1 School district 2019 (not specified) (not specified) (not specified) York County Property Tax (not specified) (not specified) $543,937 $0 $543,937 The names of beneficiaries are provided. 12642 South Dakota SD Brookings County County 2019 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Elkton, SD Property Tax Tax Increment Financing (TIF) (not specified) $9,607 $0 $9,607 (none) https://www.brookingscountysd.gov/415/Audits 12979 South Dakota SD Brookings County County 2019 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Volga, SD Property Tax Tax Increment Financing (TIF) (not specified) $57,957 $0 $57,957 (none) https://www.brookingscountysd.gov/415/Audits 12980 South Dakota SD Brookings County County 2019 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brookings, SD Property Tax Tax Increment Financing (TIF) (not specified) $412,814 $0 $412,814 (none) https://www.brookingscountysd.gov/415/Audits 12981 South Dakota SD Brown County County 2019 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brown County Property Tax Tax Increment Financing (TIF) (not specified) $195,703 $0 $195,703 (none) https://www.brown.sd.us/department/auditor/reports 12982 South Dakota SD Brown County County 2019 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Aberdeen, SD Property Tax Tax Increment Financing (TIF) (not specified) $363,236 $0 $363,236 (none) https://www.brown.sd.us/department/auditor/reports 12983 South Dakota SD City of Aberdeen Municipality 2019 TIF - Pay-As-You Go General Economic Development South Dakota Codified Law Section 11-9 Aberdeen Property Tax Tax Increment Financing (TIF) (not specified) $1,013,749 $0 $1,013,749 (none) https://www.aberdeen.sd.us/Archive.aspx?AMID=36 12984 South Dakota SD City of Aberdeen Municipality 2019 Sales Tax Refund Program General Economic Development SDCL 10-52-10 Aberdeen Sales Tax Tax Refund (not specified) $1,029,257 $0 $1,029,257 (none) https://www.aberdeen.sd.us/Archive.aspx?AMID=36 12985 South Dakota SD City of Rapid City Municipality 2019 Cabela's Business attraction/retention SDCL 11-9 Rapid City Property Tax Tax Abatement (not specified) $1,371,369 $0 $1,371,369 (none) https://www.rcgov.org/departments/finance/audits-3592.html 12986 South Dakota SD City of Rapid City Municipality 2019 Saint Joseph Street Student Housing Housing SDCL 11-9 Rapid City Property Tax Tax Abatement (not specified) $49,264 $0 $49,264 (none) https://www.rcgov.org/departments/finance/audits-3592.html 12987 South Dakota SD City of Sioux Falls Municipality 2019 Tax Increment Financing General Economic Development South Dakota Codified Laws Section 11-9 Sioux Falls, South Dakota Property Tax Tax Increment Financing (TIF) (not specified) $2,699,688 $0 $2,699,688 (none) 12988 South Dakota SD Lincoln County County 2019 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Lincoln County Property Tax Tax Increment Financing (TIF) (not specified) $17,284 $0 $17,284 (none) https://www.lincolncountysd.org/248/Budget-Finances 12989 South Dakota SD Lincoln County County 2019 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Harriburg, Beresford Municipalities Property Tax Tax Increment Financing (TIF) (not specified) $7,421 $0 $7,421 (none) https://www.lincolncountysd.org/248/Budget-Finances 12990 South Dakota SD Minnehaha County County 2019 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Minnehaha County Property Tax Tax Increment Financing (TIF) (not specified) $40,641 $0 $40,641 (none) 12991 South Dakota SD Minnehaha County County 2019 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) $14,440 $0 $14,440 (none) 12992 South Dakota SD Minnehaha County County 2019 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9 Brandon, SD Property Tax Tax Increment Financing (TIF) (not specified) $67,160 $0 $67,160 (none) 12993 South Dakota SD Minnehaha County County 2019 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) $520,604 $0 $520,604 (none) 12994 South Dakota SD Pennington County County 2019 Tax Increment Financing (TIF) General Economic Development South Dakota Codified Law section 11-9. Keystone, SD Property Tax Tax Increment Financing (TIF) (not specified) $21,490 $0 $21,490 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 12995 South Dakota SD Pennington County County 2019 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) $377,520 $0 $377,520 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 12996 South Dakota SD Pennington County County 2019 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) $2,734,048 $0 $2,734,048 (none) https://www.pennco.org/index.asp?SEC=60DC43ED-2637-4C0C-AFA1-9D3FEB0DC9C4 12997 South Dakota SD Sioux Falls School District 49-5 School district 2019 Property Tax Abatement Programs General Economic Development (not specified) Various cities and townships in South Dakota Property Tax Tax Abatement (not specified) $122,000 $0 $122,000 (none) https://www.sf.k12.sd.us/page/budget 12998 South Dakota SD South Dakota State 2019 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). $21,805,523 $0 $21,805,523 (none) 12999 Tennessee TN City of Chattanooga Municipality 2019 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) $475,180 $0 $475,180 (none) https://chattanooga.gov/finance/finance-division/acfr 13114 Tennessee TN City of Chattanooga Municipality 2019 Commercial and Industrial Development General Economic Development (not specified) Chattanooga, Tennessee Property Tax Payment In Lieu of Taxes (PILOT) Yes $14,335,352 $0 $14,335,352 (none) https://chattanooga.gov/finance/finance-division/acfr 13115 Tennessee TN City of Clarksville Municipality 2019 Community Development Agreements Affordable Housing Various Clarksville, Tennessee Real and Personal Property Tax Payment In Lieu of Taxes (PILOT) (no provisions for recapture) $82,469 $0 $82,469 (none) https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports 13116 Tennessee TN City of Clarksville Municipality 2019 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) $34,658 $0 $34,658 (none) https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports 13117 Tennessee TN City of Clarksville Municipality 2019 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) $57,747 $0 $57,747 (none) https://www.cityofclarksville.com/967/Annual-Comprehensive-Financial-Reports 13118 Tennessee TN City of Knoxville Municipality 2019 Knoxville Community Development Corporation Affordable Housing Tennessee Code Annotated Section 7-53-101 Knoxville Property Tax Tax Increment Financing (TIF) (not specified) $2,334,178 $0 $2,334,178 Includes 30 TIF agreements 13119 Tennessee TN City of Knoxville Municipality 2019 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 $2,893,032 $0 $2,893,032 Includes 37 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. 13120 Tennessee TN City of Memphis Municipality 2019 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) $2,575,000 $0 $2,575,000 (none) 13121 Tennessee TN City of Memphis Municipality 2019 Various PILOTS: Administered by Economic Development Growth Engine (Industrial Development Board) Job Creation/Retention Tennessee Code Annotated Section 7-53-101 City of Memphis Real and Personal Property Tax Payment In Lieu of Taxes (PILOT) (no provisions for recapture) $9,212,000 $0 $9,212,000 (none) 13122 Tennessee TN City of Memphis Municipality 2019 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) $5,744,000 $0 $5,744,000 (none) 13123 Tennessee TN City of Nashville and Davidson County City/County 2019 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) $8,782,711 $0 $8,782,711 See CAFR for company specific details https://www.nashville.gov/departments/finance/accounting/comprehensive-financial-reports 13124 Tennessee TN Hamilton County County 2019 Housing Development Affordable Housing Tennessee Code Annotated Section 7-53-102 Hamilton County Property Tax Payment In Lieu of Taxes (PILOT) Yes $462,021 $0 $462,021 (none) https://www.hamiltontn.gov/Department_Accounting.aspx 13125 Tennessee TN Hamilton County County 2019 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) $127,421 $0 $127,421 (none) https://www.hamiltontn.gov/Department_Accounting.aspx 13126 Tennessee TN Hamilton County County 2019 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 $10,214,706 $0 $10,214,706 (none) https://www.hamiltontn.gov/Department_Accounting.aspx 13127 Tennessee TN Knox County County 2019 Economic Development: Tax Increment Financing General Economic Development Tennessee Code Annotated Section 7-53-101 Knox County Property Tax Tax Increment Financing (TIF) Yes $1,806,294 $0 $1,806,294 Includes 29 TIF agreements https://www.knoxcounty.org/finance/annual_reports.php 13128 Tennessee TN Knox County County 2019 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 $4,101,514 $0 $4,101,514 Includes 53 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 13129 Tennessee TN Shelby County County 2019 Finance Corporation Tax Abatements Construction/rehabilitation Tennessee Code Annotated Section 7-53-102; Tennessee Code Annotated Section 48-101-312 Shelby County, Tennessee Property Tax Payment In Lieu of Taxes (PILOT) (no provisions for recapture) $10,238,439 $0 $10,238,439 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13130 Tennessee TN Shelby County County 2019 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) $21,596,676 $0 $21,596,676 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13131 Tennessee TN Shelby County County 2019 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) $5,380,664 $0 $5,380,664 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13132 Tennessee TN Shelby County County 2019 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) $161,978 $0 $161,978 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13133 Tennessee TN Shelby County County 2019 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) $227,870 $0 $227,870 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13134 Tennessee TN Shelby County County 2019 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) $418,398 $0 $418,398 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13135 Tennessee TN Shelby County County 2019 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) $1,200,809 $0 $1,200,809 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13136 Tennessee TN Shelby County County 2019 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) $3,401,647 $0 $3,401,647 (none) https://www.shelbycountytn.gov/1311/Comprehensive-Annual-Financial-Reports 13137 Tennessee TN Tennessee State 2019 Community Investment Program Affordable Housing TCA 67-4-2109 State of Tennessee Franchise Tax; Excise Tax Tax Credit (not specified) $39,764,000 $0 $39,764,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13138 Tennessee TN Tennessee State 2019 Headquarters and Other Qualified Facilities Program Job Creation/Retention 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. $3,469,000 $0 $3,469,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13139 Tennessee TN Tennessee State 2019 Job Creation Program Job Creation/Retention TCA 67-4-2109 State of Tennessee Franchise Tax; Excise Tax Tax Credit (not specified) $95,113,000 $0 $95,113,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13140 Tennessee TN Tennessee State 2019 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 amountof 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. $50,905,000 $0 $50,905,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13141 Tennessee TN Tennessee State 2019 Small and Rural Development Opportunities Credit Program Rural development TCA 67-4-2109 State of Tennessee Franchise Tax; Excise Tax Tax Credit Recapture provisions provide that, if at the close of the tenth year of the period during which the credit is allowed, the taxpayer or its assignee has received repayment, or retains any right to repayment, the department is entitled to recapture the credit allowed by increasing the franchise or excise tax liability given to the financial institution. $1,416,000 $0 $1,416,000 (none) https://www.tn.gov/finance/rd-doa/fa-accfin-ar.html 13142 Texas TX Adrian Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Adrian ISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $393,394 $0 $393,394 Despite a revenue loss the district received a collective payment of $10,000 from both agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement made with Spinning Spur Wind II LLC in 2013. 13388 Texas TX Adrian Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Adrian ISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,147,436 $0 $2,147,436 Despite a revenue loss the district received a collective payment of $10,000 from both agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement made with Spinning Spur Wind II LLC in 2013. 13389 Texas TX Angleton Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Angleton Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $641,700 Value limitation period will not begin until 2020. 13390 Texas TX Angleton Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Angleton Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $632,745 Value limitation period will not begin until 2019. 13391 Texas TX Archer City Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Archer City ISD Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $555,174 $50,000 $505,174 Agreement with Windhorst-2 made in 2011. 13392 Texas TX Archer City Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Archer City ISD Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,215,144 $60,610 $1,154,534 Agreement with Briar Creek, LLC made in 2012 13393 Texas TX Baird Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Baird Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $50,000 Value limitation period will not begin until 2019. 13394 Texas TX Barbers Hill Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act, Texas Tax Code Title 3. Subtitle B. Chapter 313 Barbers Hill Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $55,233,858 $0 $55,233,858 CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments company will also compensate the District for the loss of M&O revenue, reimburse the District for all non-reimbursed costs for extraordinary education related expenses not funded by state aid, and compensate the District for the greater of $100 per student per average daily attendance (ADA) or $50,000 during the term of the agreement, but does not disclose these amounts. Agreement made in 2009. 13395 Texas TX Beaumont Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Beaumont Independent School District Property Tax (not specified) (not specified) $250,819 $0 $250,819 Value limitation period began in 2015. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year. 13396 Texas TX Beaumont Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Beaumont Independent School District Property Tax (not specified) (not specified) $1,230,768 $0 $1,230,768 Value limitation period began in 2015. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year. 13397 Texas TX Beaumont Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Beaumont Independent School District Property Tax (not specified) (not specified) $3,008,347 $0 $3,008,347 Value limitation period began in 2017. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year. 13398 Texas TX Beaumont Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Beaumont Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $284,145 $0 $284,145 Value limitation period began in 2017. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year. 13399 Texas TX Bexar County County 2019 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. $2,084,526 $0 $2,084,526 CAFR provided breakdown by unnamed recipients. 13400 Texas TX Big Spring Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Big Spring Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $1,040,394 $0 $1,040,394 CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts. Agreement made in 2014. 13401 Texas TX Blackwell CIndependent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Blackwell CISD Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,613,996 Agreement made with FPL Energy Horse Hollow Wind in 2006. 13402 Texas TX Blackwell CIndependent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Blackwell CISD Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $323,542 Agreement with Turkey Track Wind made in 2007. 13403 Texas TX Blanket Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Blanket ISD Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $104,000 $50,000 $54,000 Agreement with Logan's Gap Wind I made in 2013. 13404 Texas TX Borden County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Borden County Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $297,130 $104,501 $192,629 There is additional state funding in the amount of $297,130. Agreement made in 2007. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year. 13405 Texas TX Borden County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Borden County Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,509,297 $85,238 $1,424,059 Agreement made in 2015. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year. 13406 Texas TX Borger Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Borger Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $3,089,839 $281,703 $2,808,136 Agreement made in 2013. 13407 Texas TX Bovina Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Bovina Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $147,045 $46,320 $100,725 There is additional state funding in the amount of $229,320. Agreement made in 2013. 13408 Texas TX Brackett Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Brackett Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $421,200 $94,786 $326,414 Agreement made in 2013. 13409 Texas TX Brackett Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Brackett Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $782,611 $129,197 $653,414 Agreement made in 2009. 13410 Texas TX Brady Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Brady Independent School District Property Tax Tax Reduction of taxable value of property In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $590,861 $590,861 $0 Value limitation period began in 2018. 13411 Texas TX Brazos Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Brazos Independent School District Property Tax (not specified) (not specified) $7,306,349 $0 $7,306,349 CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts.Value limitation period began in 2019. 13412 Texas TX Brazosport Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Brazosport Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $342,268 $35,343 $306,925 Agreement made in 2012. 13413 Texas TX Brazosport Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Brazosport Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $504,528 $50,453 $454,075 Agreement made in 2012. 13414 Texas TX Brazosport Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Brazosport Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $775,983 $121,945 $654,038 Agreement made in 2014. 13415 Texas TX Brazosport Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Brazosport Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $1,422,426 $835,259 $587,167 Agreement made in 2013. 13416 Texas TX Brazosport Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Brazosport Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $7,699,868 $873,093 $6,826,775 Agreement made in 2011. 13417 Texas TX Brazosport Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Brazosport Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $8,683,165 $6,968,939 $1,714,226 Agreement made in 2012. 13418 Texas TX Bryson Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Bryson ISD Property Tax Tax (not specified) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $826,875 $499,847 $327,028 Agreement with Senate Wind Farm, LLC made in 2010. 13419 Texas TX Calallen Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Calallen Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,185,570 $610,052 $575,518 Value limitation period began in 2016. 13420 Texas TX Calallen Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Calallen Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $5,627,461 $1,949,262 $3,678,199 Value limitation period began in 2016. 13421 Texas TX Calhoun County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Calhoun County Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $371,804 $168,473 $203,331 Value limitation period began in 2015. 13422 Texas TX Calhoun County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Calhoun County Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,906,930 $1,746,494 $160,436 Value limitation period began in 2018. 13423 Texas TX Calhoun County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Calhoun County Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $367,600 Value limitation period began in 2018. 13424 Texas TX Canadian Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Canadian ISD Property Tax Tax Payment In Lieu of Taxes (PILOT) (not specified) $60,590 $85,042 $0 Agreement with Miami Wind Project made in 2013. 13425 Texas TX Canyon Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Canyon Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,251,135 $1,122,576 $128,559 Agreement made in 2015. 13426 Texas TX Channelview Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Channelview Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) The Agreement provides for recapture along with penalty and interest costs in the event of a material breach. $11,000,000 $0 $11,000,000 CAFR does not disclose revenue protection payment or supplemental payment amounts. Gross revenue loss is an approximate amount. Agreement began in 2015. 13427 Texas TX Childress Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Childress Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $106,900 (none) 13428 Texas TX Chillicothe Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Chillicothe ISD Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $572,286 $57,513 $514,773 Agreement with Blue Wind Farm III LLC made in 2012. 13429 Texas TX Chillicothe Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Chillicothe ISD Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $50,000 Agreement with Blue Wind Farm III LLC made in 2019. 13430 Texas TX Christoval Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Christoval Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $125,975 $63,157 $62,818 Value limitation period began in 2011. 13431 Texas TX City of Austin Municipality 2019 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) $9,300,000 $0 $9,300,000 (none) https://www.austintexas.gov/service/current-annual-comprehensive-financial-report 13432 Texas TX City of Dallas Municipality 2019 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) $1,468,000 $0 $1,468,000 (none) https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx 13433 Texas TX City of Dallas Municipality 2019 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. $43,723,000 $0 $43,723,000 (none) https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx 13434 Texas TX City of Dallas Municipality 2019 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. $9,647,000 $0 $9,647,000 (none) https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx 13435 Texas TX City of Fort Worth Municipality 2019 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) (not specified) $23,895,274 $0 $23,895,274 (none) 13436 Texas TX City of Fort Worth Municipality 2019 Chapter 312 Tax Abatement Agreements General Economic Development (not specified) Fort Worth, Texas (not specified) (not specified) (not specified) $4,225,907 $0 $4,225,907 (none) 13437 Texas TX City of Fort Worth Municipality 2019 Neighborhood Empowerment Zones (EZ) General Economic Development (EZ) Chapter 378 of the Texas Local Government Code City of Fort Worth Property Tax (not specified) (not specified) $426,720 $0 $426,720 (none) 13438 Texas TX City of Houston Municipality 2019 Chapter 312 General Economic Development Property Redevelopment and Tax Abatement Act, Chapter 312 Houston, Texas Property Tax Tax diversion (not specified) $800,736 $0 $800,736 (none) https://www.houstontx.gov/controller/acfr.html 13439 Texas TX City of Houston Municipality 2019 Tax Increm Reinvest Zone (TIRZ) General Economic Development Property Redevelopment and Tax Abatement Act, Chapter 312 Houston, Texas Property Tax Tax diversion (not specified) $417,900,000 $0 $417,900,000 (none) https://www.houstontx.gov/controller/acfr.html 13440 Texas TX City of San Antonio Municipality 2019 Tax Increment Financing - Non-Center City Housing Incentive Policy General Economic Development (not specified) San Antonio, Texas (not specified) (not specified) (not specified) $840,000 $0 $840,000 (none) https://www.sanantonio.gov/Finance/bfi/annual-report 13441 Texas TX City of San Antonio Municipality 2019 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 (not specified) (not specified) $1,174,000 $0 $1,174,000 (none) https://www.sanantonio.gov/Finance/bfi/annual-report 13442 Texas TX City of San Antonio Municipality 2019 Tax Increment Financing - Center City Housing Incentive Policy General Economic Development (not specified) San Antonio, Texas (not specified) (not specified) (not specified) $1,811,000 $0 $1,811,000 (none) https://www.sanantonio.gov/Finance/bfi/annual-report 13443 Texas TX City of San Antonio Municipality 2019 City Tax Abatement Program General Economic Development (not specified) San Antonio, Texas (not specified) (not specified) (not specified) $4,121,000 $0 $4,121,000 (none) https://www.sanantonio.gov/Finance/bfi/annual-report 13444 Texas TX Clarendon Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Clarendon ISD Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $1,504,332 $545,000 $959,332 Agreement with Salt Fork Wind, LLC made in 2014. Total offset and net revenue losses are appoximate amounts. 13445 Texas TX Claude Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Claude ISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $474,857 $0 $474,857 CAFR states that recipient will make supplemental payments to the district but does not provide an amount. Recipient may possibly make revenue protection payments. Agreement made with Route 66 Wid Power, LLC in 2013. 13446 Texas TX Comal Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Comal Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $822,737 $356,870 $465,867 Agreement made in 2011. 13447 Texas TX Comanche Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Comanche Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,629,399 Value limitation period began in 2016. 13448 Texas TX Corpus Christi Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Corpus Christi ISD Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $16,545 $11,969 $4,576 Agreement with voestalpine Texas, LLC made in 2014. 13449 Texas TX Corpus Christi Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Corpus Christi ISD Property Tax Tax Reduction of taxable value of property In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $569,926 $637,976 $0 Agreement with Corpus Christi Liquefaction, LLC made in 2014. 13450 Texas TX Corrigan-Camden Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Corrigan-Camden ISD Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,766,960 $1,501,728 $265,232 Gross revenue loss calculated by dividing the total tax abatement over a ten-year period by ten. 13451 Texas TX Crockett Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act, Texas Tax Code Title 3. Subtitle B. Chapter 313 Crockett Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $638,758 $0 $638,758 CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts. 13452 Texas TX Crowell Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Crowell Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $50,000 CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments of $50,000 each year.Agreement was made in 2018. 13453 Texas TX Cushing Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Cushing ISD Property Tax Tax (not specified) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $2,292,021 $0 $2,292,021 As of the date of this report, the Company has sold the plant to the City of Austin, Texas. This sale has removed the property from the tax roll as the City is a tax exempt entity. The District is negotiating a settlement with the City related to the exemption of the property and the previously abated taxes. Agreement made with Nacogdoches Power, LLC. 13454 Texas TX Dallas County County 2019 Historic Preservation Projects Job Creation/Retention (not specified) Dallas County, Texas Property Tax Tax Abatement (not specified) $26,000 $0 $26,000 (none) https://www.dallascounty.org/departments/auditor/acfr.php 13455 Texas TX Dallas County County 2019 Housing Projects Job Creation/Retention (not specified) Dallas County, Texas Property Tax Tax Abatement (not specified) $228,000 $0 $228,000 (none) https://www.dallascounty.org/departments/auditor/acfr.php 13456 Texas TX Dallas County County 2019 Economic Development Projects Job Creation/Retention (not specified) Dallas County, Texas Property Tax Tax Abatement (not specified) $537,000 $0 $537,000 (none) https://www.dallascounty.org/departments/auditor/acfr.php 13457 Texas TX Deer Park Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Deer Park Independent School District Property Tax (not specified) (not specified) $3,476,623 $0 $3,476,623 Value limitation period began in 2015. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year. 13458 Texas TX Dimmitt Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Dimmitt Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $2,700,089 $105,879 $2,594,210 There is additional state funding in the amount of $269,623,970. 13459 Texas TX Dimmitt Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Dimmitt Independent School District Property Tax Tax Reduction of taxable value of property In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $2,772,889 $801,315 $1,971,574 There is additional state funding in the amount of $3,288,621. 13460 Texas TX Dimmitt Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Dimmitt Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) (not specified) $110,000 An agreement with the company has tentatively been reached; however, the company has yet to put any taxable property within the District. 13461 Texas TX Edna Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Edna Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $845,833 $153,827 $692,006 CAFR does not disclose the amount of state funding that is to be provided. Value limitation period began in 2015. 13462 Texas TX Floydada Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Floydada Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $423,380 $0 $423,380 CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2015. 13463 Texas TX Floydada Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Floydada Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $425,423 $0 $425,423 CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2013. 13464 Texas TX Floydada Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Floydada Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,474,199 $0 $1,474,199 CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2013. 13465 Texas TX Floydada Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Floydada Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,532,059 $0 $1,532,059 CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2016. 13466 Texas TX Floydada Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Floydada Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,854,252 $0 $1,854,252 CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2014. 13467 Texas TX Forsan Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Forsan ISD Property Tax Reduction of taxable value of property (not specified) $348,343 $708,433 $0 During the current fiscal year, the District paid $348,343 back to the companies. However, the District was reimbursed this $348,343 from the Texas Education Agency as it was added to their foundation entitlement allotment and was paid to the District in the current fiscal year. This $348,343 payment from TEA has been reported as State Foundation Revenue. Amounts disclosed in CAFR are the sums from multiple agreements. 13468 Texas TX Fort Elliot CIndependent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Fort Elliot CISD Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $423,570 $16,473 $407,097 Agreement made with Miami Wind I, LLC in 2013. 13469 Texas TX Fort Stockton Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Fort Stockton Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $10,944 $4,378 $6,566 (none) 13470 Texas TX Fort Stockton Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Fort Stockton Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $79,844 $31,937 $47,907 (none) 13471 Texas TX Fort Stockton Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Fort Stockton Independent School District Property Tax Tax Reduction of taxable value of property In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $626,080 $626,080 $0 (none) 13472 Texas TX Fort Stockton Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Fort Stockton Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,254,240 $338,089 $916,151 (none) 13473 Texas TX Fort Stockton Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Fort Stockton Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $2,259,891 $907,692 $1,352,199 (none) 13474 Texas TX Friona Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Friona ISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,842,723 $103,000 $1,739,723 Recipient may possibly make revenue protection payments. Supplemental payment is an approximate amount. Agreement made with Mariah del Norte, LLC in 2013. 13475 Texas TX Ganado Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Ganado Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) The conditions under which the abated taxes may become eligible for recapture are set out in Texas Tax Code sections 313.0275, 313.0276 and 313.032. $2,880,662 $0 $2,880,662 CAFR does not disclose the amount of state funding that is to be provided. Company has agreed to make revenue protection payments as well as supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts. Agreement made in 2012. 13476 Texas TX Glasscock County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Glasscock County Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $2,159 $1,085 $1,074 (none) 13477 Texas TX Glasscock County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Glasscock County Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $35,515 $17,857 $17,658 (none) 13478 Texas TX Glasscock County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Glasscock County Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $84,034 $44,667 $39,367 (none) 13479 Texas TX Glasscock County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Glasscock County Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $430,369 $65,387 $364,982 (none) 13480 Texas TX Glasscock County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Glasscock County Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $699,635 $93,987 $605,648 (none) 13481 Texas TX Glasscock County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Glasscock County Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,201,340 $440,371 $760,969 (none) 13482 Texas TX Glasscock County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Glasscock County Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,778,758 $115,978 $1,662,780 (none) 13483 Texas TX Glasscock County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Glasscock County Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,973,491 $488,128 $1,485,363 (none) 13484 Texas TX Goldthwaite Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Goldthwaite Consolidated Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,196,675 $56,689 $1,139,986 Value limitation period began in 2016. 13485 Texas TX Goliad Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Goliad Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $871,474 $150,122 $721,352 Agreement made in 2012. 13486 Texas TX Goose Creek Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Goose Creek Consolidated Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $26,381,868 CAFR does not disclose the amount of state funding that is to be provided. Gross revenue loss is not disclosed in CAFR. 13487 Texas TX Grady Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Grady ISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $427,787 $0 $427,787 Despite a revenue loss the district receives collective payments of approximately $36,000 and $47,000 from all three agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Salt Fork Wind, LLC made in 2014. 13488 Texas TX Grady Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Grady ISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,143,749 $0 $1,143,749 Despite a revenue loss the district receives collective payments of approximately $36,000 and $47,000 from all three agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Colbeck's Corner, LLC made in 2014. 13489 Texas TX Grady Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Grady ISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,974,270 $0 $1,974,270 Despite a revenue loss the district receives collective payments of approximately $36,000 and $47,000 from all three agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Grandview Wind Farm, LLC in 2013. 13490 Texas TX Graham Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Graham Independent School District Property Tax (not specified) (not specified) $93,587 $0 $93,587 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2010. 13491 Texas TX Grandview-Hopkins Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Grandview-Hopkins Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $671,115 $319,000 $352,115 CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Supplemental payment an approximate amount. Agreement made in 2014. 13492 Texas TX Gregory-Portland Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Gregory-Portland Independent School District Property Tax Tax Reduction of taxable value of property In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $4,759,677 $1,665,887 $3,093,790 District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Value limitation period began in 2018. 13493 Texas TX Gregory-Portland Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Gregory-Portland Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $5,199,439 $266,098 $4,933,341 District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Value limitation period began in 2012. 13494 Texas TX Gregory-Portland Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Gregory-Portland Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $8,103,366 $2,263,127 $5,840,239 District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Value limitation period began in 2016. 13495 Texas TX Gregory-Portland Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Gregory-Portland Independent School District Property Tax Tax Reduction of taxable value of property In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $22,890,153 $8,011,553 $14,878,600 District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Value limitation period began in 2018. 13496 Texas TX Gruver Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Gruver ISD Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $25,000 Agreement with Oslo Wind, LLC made in 2017. 13497 Texas TX Harris County County 2019 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 $281,758 $0 $281,758 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 13498 Texas TX Harris County Department of Education School district 2019 Foreign Trade Zone General Economic Development Foreign Trade Zone Act Harris County Property Tax Tax Tax Exemption (not specified) $54,611 Unclear if this PILOT amount is the sum from all businesses or if each separte business paid this PILOT amount. Gross revenue loss not specfied. 13499 Texas TX Harrold Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Harrold ISD Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $898,303 $619,121 $279,182 Agreement with Electra Wind, LLC made in 2015. 13500 Texas TX Haskell CIndependent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Haskell CISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,815,327 $0 $1,815,327 CAFR states that recipient will make supplemental payments to the district but does not provide an amount. Recipient may possibly make revenue protection payments. Agreement made with Horse Creek Wind, LLC in 2015. 13501 Texas TX Hereford Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Hereford Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,970,753 $0 $1,970,753 CAFR does not disclose the amount of state funding that is to be provided. In addition, company will pay supplemental payments to the district in the amount of $100 per ADA, but does not disclose the amount. Agreement made in 2013. 13502 Texas TX Hermleigh Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Hermleigh ISD Property Tax (not specified) (not specified) $257,356 $0 $257,356 CAFR states that the gross revenue loss will be offset by the increase in state funding through the FSP funding formula, but does not disclose a specific amount. Agreement made with Scurry County Wind, LP in 2007. 13503 Texas TX Hermleigh Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Hermleigh ISD Property Tax (not specified) (not specified) $982,900 $0 $982,900 CAFR states that the gross revenue loss will be offset by the increase in state funding through the FSP funding formula, but does not disclose a specific amount. Agreement with Airtricity Pyron Wind Farm made in 2008. 13504 Texas TX Highland Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Highland Independent School District Property Tax (not specified) (not specified) $136,585 $0 $136,585 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2007. 13505 Texas TX Highland Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Highland Independent School District Property Tax (not specified) (not specified) $994,001 $0 $994,001 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2014. 13506 Texas TX Hillsboro Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Hillsboro Independent School District Property Tax (not specified) (not specified) $874,000 $0 $874,000 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016. 13507 Texas TX Huckabay Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Huckabay Independent School District Property Tax Tax Reduction of taxable value of property In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,150,494 $1,249,605 $0 Value limitation period began in 2018. 13508 Texas TX Ingleside Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Ingleside Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $10,034,243 $534,853 $9,499,390 Value limitation period began in 2019. 13509 Texas TX Iraan-Sheffield Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Iraan-Sheffield Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $519,017 $118,864 $400,153 (none) 13510 Texas TX Iraan-Sheffield Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Iraan-Sheffield Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $903,120 $131,995 $771,125 (none) 13511 Texas TX Iraan-Sheffield Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Iraan-Sheffield Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $2,358,500 $295,567 $2,062,933 (none) 13512 Texas TX Irion Independent School District County School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Irion Independent School District County Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $50,000 Value limitation period will begin in 2020. 13513 Texas TX Jacksboro Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Jacksboro Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $583,023 $92,100 $490,923 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2013. 13514 Texas TX Katy Independent School District School district 2019 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) $190,548 $64,907 $125,641 CAFR does not disclose the amount of state funding that is to be provided. 13515 Texas TX Kenedy County Wide Community School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Kenedy County Wide Community School District Property Tax Tax Reduction of taxable value of property In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,006,999 $448,163 $558,836 Value limitation period began in 2011. 13516 Texas TX Kenedy County Wide Community School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Kenedy County Wide Community School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $50,000 Value limitation period began in 2019. 13517 Texas TX Kenedy Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313); Texas Tax Code 171 (313.024(a)), (313.024(b)(1)) (313.024(a)) Kenedy Independent School District Property Tax Tax (not specified) If the company fails to comply with the conditions for eligibility, the District is entitled to recapture all Property Tax tax revenue lost as well as the payment of penalty and interest calculated in accordance with the methodology set out in Texas Tax Code Chapter 33. $1,363,407 $0 $1,363,407 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2013. 13518 Texas TX Kermit Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Kermit Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $1,066,033 $506,825 $559,208 Gross revenue loss noted here is the sum of forgone tax revenue and Tax Credits. CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2008. 13519 Texas TX Klondike Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Klondike ISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $50,000 Recipient may possibly make revenue protection payments. Agreement with Core Solar SPV IX, LLC made in 2018. 13520 Texas TX La Porte Independent School District School district 2019 Various Propety Tax Abatement Agreements General Economic Development Texas Economic Development Act (Tax Code, Title 3. Subtitle 3. Chapter 313) La Porte Independent School District Property Tax (not specified) (not specified) $12,400,000 $0 $12,400,000 CAFR does not disclose the amount of state funding that is to be provided. Gross revenue loss is an approximate amount. 13521 Texas TX Lamesa Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Lamesa Independent School District Property Tax Tax (not specified) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $697,435 $108,235 $589,200 CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Value limitation period began in 2017. 13522 Texas TX Lamesa Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Lamesa Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,817,604 $163,395 $1,654,209 CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Value limitation period began in 2016. 13523 Texas TX Lamesa Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Lamesa Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $185,100 For fiscal year 2019, which is year 1 of the agreement, the project had not yet been taxed. In December 2018, this agreement was mutually terminated. The District received a supplemental payment of $185,100, based on the District's 14-15 ADA. This will be the last payment the District receives. Agreement made in 2016. 13524 Texas TX Lazbuddie Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Lazbuddie ISD Property Tax (not specified) (not specified) $80,000 The district received an initial fee of $80,000, included in this payment is $65,000 for legal fees. No other financial information is disclosed. Agreement made in May, 2019. 13525 Texas TX Liberty Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313) Liberty Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $2,006 $0 $2,006 CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts. Agreement made in 2008. 13526 Texas TX Lingleville Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Lingleville ISD Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $51,766 $43,613 $8,153 Agreement with Silver Star Wind made in 2007. 13527 Texas TX Lockney Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Lockney Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $690,261 $0 $690,261 CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Agreement made in 2013. 13528 Texas TX Lockney Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Lockney Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,869,731 $0 $2,869,731 CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Agreement made in 2013. 13529 Texas TX Lorenzo Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Lorenzo Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $228,544 $0 $228,544 CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Agreement made in 2012. 13530 Texas TX Los Fresnos Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313) Los Fresnos Consolidated Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $2,557,638 $1,500,000 $1,057,638 CAFR does not disclose the amount of state funding that is to be provided. CAFR only provides the sum of PILOT funding from its three agreements and does not disclose individual amounts. PILOT is an approximate amount. 13531 Texas TX Lyford Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313) Lyford Consolidated Independent School District Property Tax (not specified) (not specified) $876,693 $0 $876,693 (none) 13532 Texas TX Lyford Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313) Lyford Consolidated Independent School District Property Tax (not specified) (not specified) $3,442,178 $0 $3,442,178 (none) 13533 Texas TX Manor Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Manor Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $10,020,437 $2,232,404 $7,788,033 Agreement began in 2012. 13534 Texas TX Mccamey Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Mccamey Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $260,000 $582,968 $0 (none) 13535 Texas TX Mccamey Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Mccamey Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $260,000 $534,703 $0 (none) 13536 Texas TX Mccamey Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Mccamey Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $56,000 (none) 13537 Texas TX Miami Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Miami ISD Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,632,585 $66,245 $1,566,340 Agreement with Miami Wind Farm I, LLC made in 2013. 13538 Texas TX Muenster Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Muenster ISD Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $615,043 Agreement with Wolf Ridge Wind, LLC made in 2007. 13539 Texas TX Muenster Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Muenster ISD Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $250,000 Agreement with Muenster Wind Farm, LLC (now Tyler Bluff Wind, LLC) made in 2014. 13540 Texas TX Muleshoe Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Muleshoe ISD Property Tax (not specified) (not specified) $80,000 The district received an initial fee of $80,000, included in this payment is $65,000 for legal fees. The district reported the amounts received in the fund financial statements. Agreement made in April, 2019. 13541 Texas TX Munday CIndependent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Munday CISD Property Tax (not specified) (not specified) $694,930 $0 $694,930 Horse Creek Wind, LLC has committed to pay supplemental payments to the district in the amount of $100 per ADA or $50,000 whichever is greater, but does not specify which one. Agreement with Horse Creek Wind LLC in 2015. 13542 Texas TX Nederland Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Nederland Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,902,721 $804,514 $1,098,207 Agreement made in 2013. 13543 Texas TX Nederland Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Nederland Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $519,910 Agreement made in 2013. 13544 Texas TX Odem-Edroy Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Odem-Edroy Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $484,459 $207,297 $277,162 Value limitation period began in 2011. 13545 Texas TX Odessa Junior College District School district 2019 Property Redevelopment Construction/rehabilitation Texas Property Redevelopment Act (Tax Code 312) Odessa Junior College District Property Tax Tax Tax Exemption (not specified) $146,389 $0 $146,389 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 $141,295 and each one amounting to $118,823 and $129,038. 13546 Texas TX Odonnell Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Odonnell Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $2,138,347 $50,000 $2,088,347 Agreement made in 2011. 13547 Texas TX Olney Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Olney Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,723,609 $100,272 $1,623,337 Value limitation period began in 2013. 13548 Texas TX Paint Creek Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Paint Creek ISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,384,881 $207,506 $1,177,375 Agreement with OCI Alamo 7 LLC made in 2015. 13549 Texas TX Panhandle Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Panhandle ISD Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $410,772 $0 $410,772 During fiscal year ended August 31, 2019, the district received approximately $542,000 in payments in lieu of taxes for three agreements combined, but individual amounts are not disclosed. Agreement made with Pattern Panhandle Wind, LLC in 2013. 13550 Texas TX Panhandle Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Panhandle ISD Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $505,209 $0 $505,209 During fiscal year ended August 31, 2019, the district received approximately $542,000 in payments in lieu of taxes for three agreements combined, but individual amounts are not disclosed. Agreement made with Route 66 Wind Power, LLC in 2013. 13551 Texas TX Panhandle Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Panhandle ISD Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $695,812 $350,000 $345,812 Total offset and net revenue loss are approximate amounts. Agreement made with Majestic Wind Power & Majestic Wind Power II in 2008. 13552 Texas TX Panhandle Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Panhandle ISD Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $1,758,235 $0 $1,758,235 During fiscal year ended August 31, 2019, the district received approximately $542,000 in payments in lieu of taxes for three agreements combined, but individual amounts are not disclosed. Agreement made with Pattern Panhandle Wind 2, LLC in 2013. 13553 Texas TX Pecos-Barstow-Toyah Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Pecos-Barstow-Toyah Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $278,702 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2011. 13554 Texas TX Pecos-Barstow-Toyah Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Pecos-Barstow-Toyah Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $266,854 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016. 13555 Texas TX Pecos-Barstow-Toyah Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Pecos-Barstow-Toyah Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $256,398 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016. 13556 Texas TX Pecos-Barstow-Toyah Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Pecos-Barstow-Toyah Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $240,350 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2017. 13557 Texas TX Pecos-Barstow-Toyah Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Pecos-Barstow-Toyah Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $240,341 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016. 13558 Texas TX Pecos-Barstow-Toyah Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Pecos-Barstow-Toyah Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $240,301 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2017. 13559 Texas TX Pecos-Barstow-Toyah Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Pecos-Barstow-Toyah Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $146,848 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016. 13560 Texas TX Pecos-Barstow-Toyah Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Pecos-Barstow-Toyah Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $85,000 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2018. 13561 Texas TX Perrin-Whitt Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Perrin-Whitt Consolidated Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $59,463 $34,221 $25,242 Value limitation period begin in 2016. 13562 Texas TX Perryton Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Perryton Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,645,357 $206,313 $1,439,044 District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Agreement made in 2011. 13563 Texas TX Pettus Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Pettus Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $789,674 $50,000 $739,674 Value limitation period began in 2015. 13564 Texas TX Port Arthur Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Port Arthur Independent School District Property Tax (not specified) (not specified) $2,043,217 $1,042,985 $1,000,232 Value limitation period began in 2011. 13565 Texas TX Port Arthur Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Port Arthur Independent School District Property Tax (not specified) (not specified) $3,542,642 $64,991 $3,477,651 Value limitation period began in 2011. 13566 Texas TX Port Neches-Groves Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Port Neches-Groves Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,061,665 $424,666 $636,999 Value limitation period began in 2016. 13567 Texas TX Port Neches-Groves Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Port Neches-Groves Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,712,175 $802,517 $909,658 Value limitation period began in 2017. 13568 Texas TX Port Neches-Groves Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Port Neches-Groves Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $2,530,957 $1,402,848 $1,128,109 Value limitation period began in 2011. 13569 Texas TX Port Neches-Groves Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Port Neches-Groves Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $471,200 Value limitation period began will begin in 2020. 13570 Texas TX Quanah Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Quanah Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $53,655 (none) 13571 Texas TX Rankin Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Rankin Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $787,046 $71,122 $715,924 (none) 13572 Texas TX Rankin Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Rankin Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $878,876 $76,166 $802,710 (none) 13573 Texas TX Reagan County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Reagan County Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $2,739,266 $468,944 $2,270,322 Value limitation period began in 2018. 13574 Texas TX Red Oak Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Red Oak Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $765,492 $206,756 $558,736 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2013. 13575 Texas TX Rio Grande City CIndependent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Rio Grande City CISD Property Tax Reduction of taxable value of property (not specified) $3,117,557 Gross revenue loss, if any, is not disclosed. Agreement with Duke Energy Renewables Wind LLC. 13576 Texas TX Rio Grande City CIndependent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Rio Grande City CISD Property Tax Reduction of taxable value of property (not specified) $641,976 Gross revenue loss, if any, is not disclosed. Agreement with Hidalgo Wind Farm LLC. 13577 Texas TX Robert Lee Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) (not specified) Property Tax (not specified) (not specified) $114,406 CAFR only discloses 313 agreement revenue amount on p. 7, Changes in net position. 13578 Texas TX Roma Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Roma ISD Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $703,240 $0 $703,240 CAFR states that "the reduced collections in tax revenue will be offset by the increase in state funding through the Foundation School Program funding formula and a hold harmless payment received by the District in the 2019 fiscal year," but does not disclose amounts. 13579 Texas TX Roscoe Collegiate Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Roscoe Collegiate Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,582,667 $271,352 $1,311,315 Value limitation period began in 2010. 13580 Texas TX Roscoe Collegiate Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Roscoe Collegiate Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $61,400 Value limitation period will begin in 2020. 13581 Texas TX Royal Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313; 313.021) Royal Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $253,736 $0 $253,736 In addition the company has committed to making revenue protection payments and supplemental payments to the District, but does not disclose these amounts. Value limitation period began in 2015. 13582 Texas TX San Perlita Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) San Perlita Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $298,838 $24,980 $273,858 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2011. 13583 Texas TX San Perlita Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) San Perlita Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $50,000 Agreement made in 2016. 13584 Texas TX Schleicher Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Schleicher Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $43,882 $21,255 $22,627 Agreement made in 2008. 13585 Texas TX Seguin Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Seguin Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,015,829 $437,593 $578,236 Agreement made in 2009. 13586 Texas TX Seymour Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Seymour ISD Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $2,653,715 $64,891 $2,588,824 Agreement with Green Pasture Wind I, LLC in 2013. 13587 Texas TX Seymour Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Seymour ISD Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $54,420 Agreement with Seymour Hills Wind made in 2017. 13588 Texas TX Sheldon Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313) Sheldon Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $4,010,391 $0 $4,010,391 CAFR does not disclose the amount of state funding that is to be provided. In addition the company has committed to making revenue protection payments and supplemental payments to the District, but does not disclose these amounts. Agreement made in 2013. 13589 Texas TX Silverton Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Silverton ISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $961,983 $0 $961,983 Despite a revenue loss the district received a collective payment of approximately $88,000 from both agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Longhorn Wind Project, LLC made in 2013. 13590 Texas TX Silverton Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Silverton ISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,033,434 $0 $1,033,434 Despite a revenue loss the district received a collective payment of approximately $88,000 from both agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Briscoe Wind Farm, LLC made in 2014. 13591 Texas TX Sinton Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Sinton Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $625,661 $278,433 $347,228 Value limitation period began in 2011. 13592 Texas TX Snyder Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Snyder Independent School District Property Tax (not specified) (not specified) $4,203,087 $0 $4,203,087 CAFR does not disclose the amount of state funding that is to be provided. Gross revenue loss is the sum of four abatement agreements as no individual losses were disclosed. 13593 Texas TX Spearman Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Spearman ISD Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $257,862 $80,000 $177,862 Recipient may possibly make revenue protection payments. Supplemental payment an approximate amount. Agreement with Palo Duro Wind Energy, LLC made in 2013. 13594 Texas TX Spur Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Spur Independent School District Property Tax Reduction of taxable value of property (not specified) $515,977 $304,062 $211,915 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2007. 13595 Texas TX Sterling City Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Sterling City Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $898,903 $398,922 $499,981 (none) 13596 Texas TX Sterling City Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Sterling City Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $4,676,452 $2,276,206 $2,400,246 (none) 13597 Texas TX Sterling City Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Sterling City Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $50,000 (none) 13598 Texas TX Sweeny Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Sweeny Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $2,367,954 $606,295 $1,761,659 Agreement made in 2014. 13599 Texas TX Sweeny Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Sweeny Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $6,416,550 $3,954,583 $2,461,967 Agreement made in 2013. 13600 Texas TX Sweeny Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Sweeny Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $7,016,147 $4,324,228 $2,691,919 Agreement made in 2013. 13601 Texas TX Sweeny Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Sweeny Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $190,439 Agreement made in 2017. 13602 Texas TX Taft Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Taft Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $834,190 $362,002 $472,188 Value limitation period began in 2018. 13603 Texas TX Taft Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Taft Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,399,184 $148,066 $1,251,118 Value limitation period began in 2019. 13604 Texas TX Tarrant County County 2019 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) $115,000 $0 $115,000 $53,000 for hospital district 13605 Texas TX Tarrant County County 2019 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. $149,000 $0 $149,000 (none) 13606 Texas TX Tarrant County County 2019 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. $1,627,000 $0 $1,627,000 $563,000 for hospital district 13607 Texas TX Tarrant County County 2019 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. $2,906,000 $0 $2,906,000 $169,000 for hospital district 13608 Texas TX Texas State 2019 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) $29,700,000 $0 $29,700,000 (none) 13609 Texas TX Texas State 2019 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) $43,171,000 $0 $43,171,000 (none) 13610 Texas TX Texas State 2019 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) $122,000,000 $0 $122,000,000 (none) 13611 Texas TX Texas State 2019 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) $576,900,000 $0 $576,900,000 (none) 13612 Texas TX Texas State 2019 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. $58,581,000 $0 $58,581,000 (none) 13613 Texas TX Texas State 2019 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) $72,193,000 $0 $72,193,000 (none) 13614 Texas TX Texas State 2019 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. $158,000,000 $0 $158,000,000 (none) 13615 Texas TX Texas State 2019 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) $210,192,000 $0 $210,192,000 (none) 13616 Texas TX Texas State 2019 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. $70,926,000 $0 $70,926,000 (none) 13617 Texas TX Travis County County 2019 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) $5,924,196 $0 $5,924,196 (none) https://financialtransparency.traviscountytx.gov/FinancialDocuments 13618 Texas TX Trent Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)) Trent Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $210,232 $128,158 $82,074 Agreement made in 2008. 13619 Texas TX Tuloso Midway Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Tuloso Midway Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $5,875,670 $1,005,412 $4,870,258 Value limitation period began in 2016. 13620 Texas TX Uvalde Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Uvalde Consolidated Independent School District Property Tax Reduction of taxable value of property (not specified) $1,033,745 $475,239 $558,506 Value limitation period began in 2017. 13621 Texas TX Van Vleck Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Van Vleck Independent School District Property Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) (not specified) $11,905,253 $4,258,972 $7,646,281 Agreement made in 2014. 13622 Texas TX Vega Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Vega Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,135,988 $176,308 $959,680 (none) 13623 Texas TX Vega Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Vega Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,344,759 $206,352 $1,138,407 (none) 13624 Texas TX Walcott Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Walcott ISD Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $597,798 $50,000 $547,798 Agreement with Broadview Energy JN, LLC made in 2016. 13625 Texas TX Webb Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Webb Consolidated Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $618,850 $100,000 $518,850 Value limitation period began in 2015. 13626 Texas TX Webb Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Webb Consolidated Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $843,393 $83,896 $759,497 Value limitation period began in 2012. 13627 Texas TX Webb Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Webb Consolidated Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $1,910,000 $72,437 $1,837,563 Value limitation period began in 2017. 13628 Texas TX Webb Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313.024(b)(5)) Webb Consolidated Independent School District Property Tax Tax Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $2,890,000 $292,093 $2,597,907 Value limitation period began in 2016. 13629 Texas TX Webb Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Webb Consolidated Independent School District Property Tax Tax Payment In Lieu of Taxes (PILOT) In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue. $50,000 Value limitation period began in 2019. 13630 Texas TX White Deer Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) White Deer Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,363,319 $32,000 $1,331,319 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2013. Supplemental payment an approximate amount. 13631 Texas TX Whiteface Consolidated Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Whiteface Consolidated Independent School District Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,679,600 $50,000 $1,629,600 Agreement made in 2013. 13632 Texas TX Woodville Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Woodville Independent School District Property Tax (not specified) The Agreement provides for recapture along with penalty and interest costs in the event of a material breach. $706,422 $0 $706,422 CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2012. 13633 Texas TX Yoakum Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Yoakum Independent School District Property Tax (not specified) The conditions under which the abated taxes may become eligible for recapture are set out in Texas Tax Code sections 313.0275, 313.0276 and 313.032. $4,987,988 $0 $4,987,988 CAFR does not disclose the amount of state funding that is to be provided. Company has committed to pay supplemental payments to the district in the amount of $100 per ADA or $50,000, whichever is greater. Agreement made in 2012. 13634 Texas TX Yoakum Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Yoakum Independent School District Property Tax (not specified) The conditions under which the abated taxes may become eligible for recapture are set out in Texas Tax Code sections 313.0275, 313.0276 and 313.032. $4,987,988 $0 $4,987,988 CAFR does not disclose the amount of state funding that is to be provided. Company has committed to pay supplemental payments to the district in the amount of $100 per ADA or $50,000, whichever is greater. Agreement made in 2012. 13635 Texas TX Zapata County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Zapata County ISD Property Tax (not specified) (not specified) $75,000 CAFR states that Reloj Del Sol Wind Farm LLC will pay an amount to compensate Zapata CISD for loss of maintenance and operations revenue resulting from, or on account of, the agreement each year starting December 2018. As of August 31, 2019, third party calculations resulted in a $75,000 tax benefit related to this agreement, but does not disclose whether this amount is from revenue protection payments or supplemental payments. CAFR states that Agreement with Reloj Del Sol Wind Farm, LLC made in 2018. 13636 Texas TX Zapata County Independent School District School district 2019 Value Limitation Agreement General Economic Development Texas Economic Development Act (Tax Code 313) Zapata County ISD Property Tax (not specified) (not specified) $75,000 CAFR states that Reloj Del Sol Wind Farm LLC will pay an amount to compensate Zapata CISD for loss of maintenance and operations revenue resulting from, or on account of, the agreement each year starting December 2018. As of August 31, 2019, third party calculations resulted in a $75,000 tax benefit related to this agreement, but does not disclose whether this amount is from revenue protection payments or supplemental payments. CAFR states that Agreement with Reloj Del Sol Wind Farm, LLC made in 2018. 13637 Utah UT Box Elder School District School district 2019 Various tax abatements by local development agencies General Economic Development Utah Code 17A-2-1200; Utah Code 17C-1 Various local governments within the county Property Tax (not specified) (not specified) $3,509,577 $0 $3,509,577 (none) 13811 Utah UT City of West Jordan Municipality 2019 Aligned Energy General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $1,926 $0 $1,926 See 2021 CAFR for company specific details 13812 Utah UT City of West Jordan Municipality 2019 Bangerter Station General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) $321,951 $0 $321,951 See 2021 CAFR for company specific details 13813 Utah UT City of West Jordan Municipality 2019 PayPal General Economic Development (not specified) West Jordan Property Tax Tax Abatement (not specified) See 2021 CAFR for company specific details 13814 Utah UT Davis County County 2019 Tax Increment Financing (TIF) General Economic Development UCA 17C Various, see 2020 CAFR Property Tax Tax Abatement (not specified) $2,498,437 $0 $2,498,437 See CAFR for agency-level breakdown https://www.daviscountyutah.gov/clerk-auditor/tax-audit-and-finance 13815 Utah UT Utah State 2019 New Markets Credit Program (NMTC) Capital investment Section 63N-2-603 of the Utah Code State of Utah (not specified) Tax Credit As authorized by 63N-2-604 of the Utah Code, the credit may be recaptured in the following situations: (1) If any amount of the federal Tax Credit available is recaptured; (2) If the Qualified Community Development Entity (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 QCDE fails to invest at least 85 percent of the purchase price of the qualified equity investment in qualified lowincome 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) 13816 Utah UT Utah State 2019 Motion Picture Incentive Program Film, TV, and/or media Section 63N-8-104 of the Utah Code State of Utah (not specified) Tax Credit (qualification-based: no provisions for recapture) $16,404,000 $0 $16,404,000 (none) 13817 Utah UT Utah State 2019 Economic Development Tax Increment Financing (EDTIF) General Economic Development (TIF) Section 63N-2-1 of the Utah Code 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 excess amount must be returned and any future claim for credit may be denied and/or the contract may be nullified. $9,117,000 $0 $9,117,000 (none) 13818 Vermont VT Essex Junion Municipality 2019 Village of Essex Junction Commercial Tax Stabilization Policy General Economic Development (not specified) Essex Junction Property Tax Tax Abatement (not specified) $14,304 $0 $14,304 (none) 13859 Vermont VT Essex Junion Municipality 2019 Tax Abatement Program Recreational Purposes (not specified) Essex Junction Property Tax Tax Abatement (not specified) $1,714 $0 $1,714 (none) 13860 Vermont VT Essex Junion Municipality 2019 Historic Building Abatements General Economic Development (not specified) Essex Junction Property Tax Tax Abatement (not specified) $793 $0 $793 (none) 13861 Vermont VT Vermont State 2019 Agricultural and Managed Forest Land Use Program Conservation of farmland, forest, open space, or water 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 $45,385,579 $0 $45,385,579 (none) https://auditor.vermont.gov/reports/audit/financial 13862 Vermont VT Vermont State 2019 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 (not specified) $3,264,119 $0 $3,264,119 (none) https://auditor.vermont.gov/reports/audit/financial 13863 Vermont VT Vermont State 2019 Vermont Employment Growth Incentive Business attraction/retention/expansion 32 V.S.A. 3330 State of Vermont Personal Income Taxes 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. $2,876,311 $0 $2,876,311 (none) https://auditor.vermont.gov/reports/audit/financial 13864 Vermont VT Vermont State 2019 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. $2,188,991 $0 $2,188,991 (none) https://auditor.vermont.gov/reports/audit/financial 13865 Virginia VA Chesterfield County County 2019 TIF - Tax Increment Financing General Economic Development (not specified) Chesterfield County Sales Tax (not specified) (not specified) $876,454 $0 $876,454 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 13997 Virginia VA Chesterfield County County 2019 Rehabilition of Commercial Property General Economic Development (not specified) Chesterfield County Property Tax (not specified) (no provisions for recapture) $311,331 $0 $311,331 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 13998 Virginia VA Chesterfield County County 2019 Technology Zones General Economic Development (not specified) Chesterfield County Machinery and Tools Tax (not specified) (not specified) $148,958 $0 $148,958 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 13999 Virginia VA Chesterfield County County 2019 Technology Zones General Economic Development (not specified) Chesterfield County Business License Tax (not specified) (not specified) $127,827 $0 $127,827 (none) https://www.chesterfield.gov/4149/Other-Financial-Reports 14000 Virginia VA City of Newport News Municipality 2019 Expansion/Relocation Cost Reduction General Economic Development (not specified) Newport News, Virginia (not specified) (not specified) (not specified) $1,561,822 $0 $1,561,822 (none) https://www.nnva.gov/458/Accounting 14001 Virginia VA City of Newport News Municipality 2019 Local Tourism Zone General Economic Development (not specified) Newport News, Virginia (not specified) (not specified) (not specified) $225,185 $0 $225,185 (none) https://www.nnva.gov/458/Accounting 14002 Virginia VA City of Norfolk Municipality 2019 Economic Development Program Business attraction/retention/expansion City Council, designated to the City Manager Norfolk, Virginia Personal Property, Real Estate and Business Tangible Property Reimbursement Because taxes are not abated until after the requirements have been made, there is no provisions for recapturing abated taxes $3,664,052 $0 $3,664,052 (none) 14003 Virginia VA City of Norfolk Municipality 2019 Tax Abatement Program Property improvements Norfolk Municipal Code Section 24-203 & Section 27-76 Norfolk, Virginia Property Tax Reduction in assessed value Because taxes are not abated until after the improvements have been made, there is no provisions for recapturing abated taxes $2,919,370 $0 $2,919,370 (none) 14004 Virginia VA City of Norfolk Municipality 2019 New Business License Incentive Program Business attraction/retention/expansion Norfolk Municipal Code Section 24-25.9 and 24-25.2 Norfolk, Virginia Business License Tax 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 $39,164 $0 $39,164 (none) 14005 Virginia VA City of Norfolk Municipality 2019 Local Utility Tax Relief General Economic Development (EZ) City Ordinance ¬ß 45.5-5 Norfolk, Virginia Utility Tax Tax reduction Because taxes are not abated until after the requirements have been made, there is no provisions for recapturing abated taxes $2,916 $0 $2,916 (none) 14006 Virginia VA City of Virginia Beach Municipality 2019 Tourism Development Financing Program (TDFP) - Cavalier Tourism development VA Code 58.1-3851.1; City Code Chapter 35.4 Virginia Beach, Virginia Local Sales Tax Reimbursement (not specified) $1,070,896 $0 $1,070,896 (none) 14007 Virginia VA City of Virginia Beach Municipality 2019 Business License Incentive Program Business attraction/retention/expansion City Code Chapter 18.202-208 Virginia Beach, Virginia Business License Tax Tax reduction (not specified) $410,812 $0 $410,812 (none) 14008 Virginia VA City of Virginia Beach Municipality 2019 Public Private Partnerships - Field House Music, arts, or recreation Development Agreement approved by City Council Virginia Beach, Virginia Real Estate Tax Tax Rebate; reimbursement (not specified) $136,307 $0 $136,307 (none) 14009 Virginia VA City of Virginia Beach Municipality 2019 Public Private Partnerships - 25th Street parking Garage and iFLY Tourism development Virginia Public-Private Education Facilities and Infrastructure Act of 2002 Virginia Beach, Virginia Admissions Tax Tax Rebate; reimbursement (not specified) $85,820 $0 $85,820 (none) 14010 Virginia VA City of Virginia Beach Municipality 2019 Yes Oceana APZ-1 Incentives General Economic Development VA Code 58.1-3220.1 and 58.3221; Ord. No. 2786, 9-23-03; Ord. No. 2932, 3-28-06; VB Code 35-72.1, 35.2-11 Virginia Beach, Virginia Real Estate Tax; Business License Tax and Fees Tax Rebate; Tax Credit; reimbursement (not specified) $67,747 $0 $67,747 (none) 14011 Virginia VA Henrico County County 2019 Partial Real Estate Tax Credit program General Economic Development (not specified) Henrico County Property Tax Tax Credit (not specified) $236,288 $0 $236,288 (none) 14012 Virginia VA Henrico County County 2019 Residential Rehab "Reinvest" Housing (not specified) Henrico County Property Tax (not specified) (not specified) $87,068 $0 $87,068 (none) 14013 Virginia VA Virginia State 2019 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 (qualification-based: no provisions for recapture) $92,200,000 $0 $92,200,000 (none) https://www.doa.virginia.gov/reports/ACFReport/2021-ACFReport.shtml 14014 Washington WA Arlington School District School district 2019 Native American Property Tax Exemption General Economic Development RCW 84.36.010 Snohomish County Property Tax Tax Exemption (not specified) $85,812 $0 $85,812 (none) 14219 Washington WA Arlington School District School district 2019 Churches Nonprofit Recognized Religious Denominations Charity/nonprofit/government assistance RCW 84.36.020 Snohomish County Property Tax Tax Exemption (not specified) $48,247 $0 $48,247 (none) 14220 Washington WA Arlington School District School district 2019 Tribal Lands for Government Services Tax Exemption General Economic Development RCW 84.36.010 Snohomish County Property Tax Tax Exemption (not specified) $3,531 $0 $3,531 (none) 14221 Washington WA Auburn School District School district 2019 Current Use Agricultural development (not specified) Auburn School District Property Tax Tax Abatement (not specified) $164,629 $0 $164,629 (none) 14222 Washington WA Auburn School District School district 2019 Home Improvement Construction/rehabilitation (not specified) Auburn School District Property Tax Tax Exemption (not specified) $2,218 $0 $2,218 (none) 14223 Washington WA Bellingham School District School district 2019 Future nonprofit churches, parsonages, and convents Charity/nonprofit/government assistance (not specified) Whatcom County Property Tax Tax Abatement (not specified) $383,288 $0 $383,288 (none) 14224 Washington WA Bellingham School District School district 2019 Future nonprofit low-incoming housing Construction/rehabilitation (not specified) Whatcom County Property Tax Tax Abatement (not specified) $325,594 $0 $325,594 (none) 14225 Washington WA Bellingham School District School district 2019 Future nonprofit art collections, museums and future performing arts property Conservation of farmland, forest, open space, or water (not specified) Whatcom County Property Tax Tax Abatement (not specified) $10,391 $0 $10,391 (none) 14226 Washington WA Blaine School District School district 2019 Future nonprofit churches, parsonages, and convents Charity/nonprofit/government assistance (not specified) Whatcom County Property Tax Tax Abatement (not specified) $10,784 $0 $10,784 (none) 14227 Washington WA Blaine School District School district 2019 Future nonprofit low-incoming housing Construction/rehabilitation (not specified) Whatcom County Property Tax Tax Abatement (not specified) $2,980 $0 $2,980 (none) 14228 Washington WA Blaine School District School district 2019 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 Conservation of farmland, forest, open space, or water (not specified) Whatcom County Property Tax Tax Abatement (not specified) $2,355 $0 $2,355 (none) 14229 Washington WA Blaine School District School district 2019 Water distribution property, improvements to benefit fish and wildlife, conservation of ecological systems, natural resources, or open space Conservation of farmland, forest, open space, or water (not specified) Whatcom County Property Tax Tax Abatement (not specified) $28 $0 $28 (none) 14230 Washington WA City of Bellevue Municipality 2019 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) $743,000 $0 $743,000 (none) https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report 14231 Washington WA City of Bellevue Municipality 2019 Multifamily Tax Exemption Affordable Housing RCW 84.14 and BCC 4.52 City of Bellevue Sales and use Tax Tax Exemption (no provisions for recapture) $54,000 $0 $54,000 (none) https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report 14232 Washington WA City of Bellevue Municipality 2019 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 (no provisions for recapture) $20,000 $0 $20,000 (none) https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report 14233 Washington WA City of Bellevue Municipality 2019 Single-family Dwelling Improvement Housing RCW 84.36.400 King County, Washington Real Property Tax Tax Exemption (not specified) $8,000 $0 $8,000 (none) https://bellevuewa.gov/city-government/departments/finance/annual-comprehensive-financial-report 14234 Washington WA City of Seattle Municipality 2019 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. $16,767,000 $0 $16,767,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14235 Washington WA City of Seattle Municipality 2019 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. $1,034,000 $0 $1,034,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14236 Washington WA City of Seattle Municipality 2019 Data Center Server Equipment and Power Infrastructure Technology RCW 82.08.986 RCW 82.12.986 State of Washington Sales and Use Tax Tax waiver (not specified) $233,000 $0 $233,000 (none) 14237 Washington WA City of Seattle Municipality 2019 Single-family Dwelling Improvement Housing RCW 84.36.400 King County, Washington Real Property Tax Tax Exemption (not specified) $117,000 $0 $117,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14238 Washington WA City of Seattle Municipality 2019 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. $46,000 $0 $46,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14239 Washington WA City of Seattle Municipality 2019 Multifamily Property Tax Exemption (MFTE) Affordable Housing SMC Chapter 5.73 and RCW Chapter 84.14 City of Seattle, Washington Real Property Tax Tax Exemption If a property fails to comply with affordability restriction, the Director of Housing has the authority to cancel a Tax Exemption, and the Assessor has the authority to impose fines, collect back taxes, and charge interest on back taxes. $11,000 $0 $11,000 (none) https://www.seattle.gov/city-finance/financial-and-audit-reports/annual-financial-reports 14240 Washington WA City of Spokane Municipality 2019 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) $2,458,530 $0 $2,458,530 (none) https://my.spokanecity.org/opendata/documents/financial-reports/ 14241 Washington WA City of Spokane Municipality 2019 Multi-unit Urban Housing Affordable Housing chapter RCW 84.14.020 State of Washington Property Tax Tax Exemption (no provisions for recapture) $387,957 $0 $387,957 (none) https://my.spokanecity.org/opendata/documents/financial-reports/ 14242 Washington WA City of Spokane Municipality 2019 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) $68,980 $0 $68,980 (none) https://my.spokanecity.org/opendata/documents/financial-reports/ 14243 Washington WA City of Tacoma Municipality 2019 Future nonprofit low-income housing Affordable Housing chapter RCW 84.14.020 State of Washington Property Tax Tax Exemption (no provisions for recapture) $1,298,000 $0 $1,298,000 (none) https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714 14244 Washington WA City of Tacoma Municipality 2019 Multifamily Housing Property Tax Exemption Affordable Housing Tacoma Municipal Code, Section 6A.110.020. Tacoma, WA Property Tax Tax Exemption N/A; exemption will begin after the improvements are completed $1,023,000 $0 $1,023,000 (none) https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714 14245 Washington WA City of Tacoma Municipality 2019 Special Valuation Property Tax Exemption Historic Preservation Washington State RCW Chapter 84.26, Historic Property. Tacoma, WA Property Tax Tax Exemption (not specified) $142,000 $0 $142,000 (none) https://www.cityoftacoma.org/cms/one.aspx?portalId=169&pageId=225714 14246 Washington WA City of Vancouver Municipality 2019 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) $199,800 $0 $199,800 (none) https://www.cityofvancouver.us/fms/page/financial-reports 14247 Washington WA City of Vancouver Municipality 2019 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) $178,000 $0 $178,000 (none) https://www.cityofvancouver.us/fms/page/financial-reports 14248 Washington WA City of Vancouver Municipality 2019 Multi-unit Urban Housing Affordable Housing chapter RCW 84.14.020 State of Washington Property Tax Tax Exemption (no provisions for recapture) $141,000 $0 $141,000 (none) https://www.cityofvancouver.us/fms/page/financial-reports 14249 Washington WA Clover Park School District School district 2019 Multiple Unit Dwelling Exemption Construction/rehabilitation (not specified) City of Lakewood Property Tax Tax Abatement (not specified) $458,682 $0 $458,682 (none) 14250 Washington WA Clark County County 2019 Multifamily Tax Exemption Program General Economic Development RCW 84.14 City of Vancouver Property Tax Tax abatements (not specified) $69,789 $0 $69,789 (none) https://clark.wa.gov/sites/default/files/media/document/2020-10/ClarkCountyWa2019CAFRFinal.pdf 14251 Washington WA Clark County County 2019 High Unemployment County - Manufacturing Facilities General Economic Development 82.60 RCW State of Washington Sales and Use Tax Tax abatements (not specified) $15,606 $0 $15,606 (none) https://clark.wa.gov/sites/default/files/media/document/2020-10/ClarkCountyWa2019CAFRFinal.pdf 14252 Washington WA Darrington School District School district 2019 Tribal Lands for Government Services Tax Exemption General Economic Development (not specified) Snohomish County Property Tax Tax Exemption (not specified) $8,394 $0 $8,394 (none) 14253 Washington WA Darrington School District School district 2019 DOR- Religious Activities (Churches, Synagogues, etc.) Charity/nonprofit/government assistance (not specified) Snohomish County Property Tax Tax Exemption (not specified) $7,775 $0 $7,775 (none) 14254 Washington WA Darrington School District School district 2019 Native American Property Tax Exemption General Economic Development (not specified) Snohomish County Property Tax Tax Exemption (not specified) $810 $0 $810 (none) 14255 Washington WA Edmonds School District School district 2019 Multiple Unit Dwelling Exemption Construction/rehabilitation (not specified) Snohomish County Property Tax Tax Exemption (not specified) $149,043 $0 $149,043 (none) 14256 Washington WA Everett School District School district 2019 Specific Exempt Property Charity/nonprofit/government assistance RCW 36.70A City of Everett Property Tax Tax Tax Exemption (not specified) $884,397 $0 $884,397 (none) 14257 Washington WA Everett School District School district 2019 Multiple Unit Dwelling Exemption Construction/rehabilitation RCW 36.70A City of Everett Property Tax Tax Tax Exemption (not specified) $562,431 $0 $562,431 (none) 14258 Washington WA Granite Falls School District School district 2019 DOR- Religious Activities Charity/nonprofit/government assistance (not specified) Granite Falls School District Property Tax Tax Exemption (not specified) $29,021 $0 $29,021 (none) 14259 Washington WA Granite Falls School District School district 2019 DOR- Religious Activities Charity/nonprofit/government assistance (not specified) Granite Falls School District Property Tax Tax Exemption (not specified) $9,898 $0 $9,898 (none) 14260 Washington WA Granite Falls School District School district 2019 Tribal Lands for Government Services Tax Exemption General Economic Development (not specified) Granite Falls School District Property Tax Tax Exemption (not specified) $1,730 $0 $1,730 (none) 14261 Washington WA Granite Falls School District School district 2019 Native American Property Tax Exemption General Economic Development (not specified) Granite Falls School District Property Tax Tax Exemption (not specified) $1,133 $0 $1,133 (none) 14262 Washington WA Kent School District School district 2019 Senior Citizens/Disabled Exemption Construction/rehabilitation (not specified) King County Property Tax Tax Exemption (not specified) $987,615 $0 $987,615 (none) 14263 Washington WA King County County 2019 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. $11,851,000 $0 $11,851,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14264 Washington WA King County County 2019 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. $2,459,000 $0 $2,459,000 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 14265 Washington WA King County County 2019 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. $1,015,000 $0 $1,015,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14266 Washington WA King County County 2019 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). $584,000 $0 $584,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14267 Washington WA King County County 2019 Single-family Dwelling Improvement Program Property improvements RCW 84.36.400 King County, Washington Property Tax Tax Exemption (not specified) $132,000 $0 $132,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14268 Washington WA King County County 2019 Aerospace incentives: Computer Hardware, Software and Peripherals sales and use tax exemption Data Not Yet Retrieved RCWs 82.04.260(11), 82.04.290(3), and 82.04.250(3) State of Washington B & O Taxes Tax Exemption (not specified) $54,000 $0 $54,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14269 Washington WA King County County 2019 Multifamily Housing Property Tax Exemption Construction/rehabilitation Chapter 84.14 RCW King County, 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. $6,000 $0 $6,000 (none) https://kingcounty.gov/depts/finance-business-operations/financial-management/acfr.aspx 14270 Washington WA Lake Stevens School District School district 2019 Churches Nonprofit Recognized Religious Denominations Charity/nonprofit/government assistance (not specified) Various cities and townships in Washington Property Tax Tax Exemption (not specified) $61,528 $0 $61,528 (none) 14271 Washington WA Lakewood School District School district 2019 DOR- Religious Activities Charity/nonprofit/government assistance (not specified) Lakewood School District Property Tax Tax Exemption (not specified) $12,497 $0 $12,497 (none) 14272 Washington WA Lakewood School District School district 2019 Native American Property Tax Exemption General Economic Development (not specified) Lakewood School District Property Tax Tax Exemption (not specified) $3,254 $0 $3,254 (none) 14273 Washington WA Lakewood School District School district 2019 Religious Activities Charity/nonprofit/government assistance (not specified) Lakewood School District Property Tax Tax Exemption (not specified) $2,951 $0 $2,951 (none) 14274 Washington WA Lakewood School District School district 2019 DOR- Religious Activities Charity/nonprofit/government assistance (not specified) Lakewood School District Property Tax Tax Exemption (not specified) $2,055 $0 $2,055 (none) 14275 Washington WA Lakewood School District School district 2019 Native American Property Tax Exemption General Economic Development (not specified) Lakewood School District Property Tax Tax Exemption (not specified) $1,185 $0 $1,185 (none) 14276 Washington WA Lakewood School District School district 2019 Native American Property Tax Exemption General Economic Development (not specified) Lakewood School District Property Tax Tax Exemption (not specified) $944 $0 $944 (none) 14277 Washington WA Marysville School District School district 2019 Native American/Tribal Lands General Economic Development (not specified) Snohomish County Property Tax Tax Exemption (not specified) $1,357,341 $0 $1,357,341 (none) 14278 Washington WA Marysville School District School district 2019 DOR- Religious Activities Charity/nonprofit/government assistance (not specified) Snohomish County Property Tax Tax Exemption (not specified) $148,661 $0 $148,661 (none) 14279 Washington WA Meridian School District School district 2019 Future nonprofit churches, parsonages, and convents Charity/nonprofit/government assistance RCW 84.36.020(2) Whatcom County Property Tax Tax Exemption (not specified) $33,943 $0 $33,943 (none) 14280 Washington WA Meridian School District School district 2019 Schools and colleges ‚Äì Art, scientific and historical collections and property used to maintain, etc. Educational development RCW 84.36-250-260 Whatcom County Property Tax Tax Exemption (not specified) $14,829 $0 $14,829 (none) 14281 Washington WA Meridian School District School district 2019 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 Conservation of farmland, forest, open space, or water RCW 84.36.030 Whatcom County Property Tax Tax Exemption (not specified) $3,104 $0 $3,104 (none) 14282 Washington WA Mount Baker School District School district 2019 Future nonprofit churches, parsonages, and convents Charity/nonprofit/government assistance RCW 84.36.020(2) Whatcom County Property Tax Tax Exemption (not specified) $15,091 $0 $15,091 (none) 14283 Washington WA Mount Baker School District School district 2019 Schools and colleges ‚Äì Art, scientific and historical collections and property used to maintain, etc. Educational development RCW 84.36-250-260 Whatcom County Property Tax Tax Exemption (not specified) $13,732 $0 $13,732 (none) 14284 Washington WA Mount Baker School District School district 2019 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 Conservation of farmland, forest, open space, or water RCW 84.36.030 Whatcom County Property Tax Tax Exemption (not specified) $7,928 $0 $7,928 (none) 14285 Washington WA Mount Baker School District School district 2019 Native American Property Tax Exemption General Economic Development RCW 84.36.010(1) Whatcom County Property Tax Tax Exemption (not specified) $6,132 $0 $6,132 (none) 14286 Washington WA Mount Baker School District School district 2019 Property for Non-profit Child Care Centers, Libraries, etc. Educational development RCW 84.36.040 Whatcom County Property Tax Tax Exemption (not specified) $1,782 $0 $1,782 (none) 14287 Washington WA Mukilteo School District School district 2019 Religious Activities Charity/nonprofit/government assistance (not specified) Snohomish County Property Tax Tax Exemption (not specified) $194,444 $0 $194,444 (none) 14288 Washington WA Mukilteo School District School district 2019 Tribal Lands for Government Service General Economic Development (not specified) Snohomish County Property Tax Tax Exemption (not specified) $6 $0 $6 (none) 14289 Washington WA Nooksack Valley School District School district 2019 Property Owned By An Indian Tribe General Economic Development (not specified) Whatcom County Property Tax Tax Exemption (not specified) $36,728 $0 $36,728 (none) 14290 Washington WA Nooksack Valley School District School district 2019 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 Conservation of farmland, forest, open space, or water (not specified) Whatcom County Property Tax Tax Exemption (not specified) $8,193 $0 $8,193 (none) 14291 Washington WA Pierce County County 2019 Housing Projects (not specified) (not specified) Pierce County, Washington (not specified) (not specified) (not specified) $450,772 $0 $450,772 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 14292 Washington WA Port Angeles School District School district 2019 Homes for the Aging, Senior Citizens, and Disabled Persons Construction/rehabilitation RCW 84.36; WAC 458-16A Clallam County Property Tax Tax Exemption (not specified) $34,116 $0 $34,116 (none) 14293 Washington WA Seattle Public Schools School district 2019 Historics Conservation of farmland, forest, open space, or water (not specified) City of Seattle Property Tax Tax Exemption (not specified) $626,449 $0 $626,449 (none) 14294 Washington WA Seattle Public Schools School district 2019 Home Improvement Construction/rehabilitation (not specified) City of Seattle Property Tax Tax Exemption (not specified) $70,976 $0 $70,976 (none) 14295 Washington WA Seattle Public Schools School district 2019 Non-Profit Construction/rehabilitation (not specified) City of Seattle Property Tax Tax Exemption (not specified) $50,039 $0 $50,039 (none) 14296 Washington WA Seattle Public Schools School district 2019 Current Use Agricultural development (not specified) City of Seattle Property Tax Tax Exemption (not specified) $28,054 $0 $28,054 (none) 14297 Washington WA Seattle Public Schools School district 2019 Multi-Family Tax Exempt Construction/rehabilitation (not specified) City of Seattle Property Tax Tax Exemption (not specified) $6,654 $0 $6,654 (none) 14298 Washington WA Snohomish County County 2019 Tribal Property Used for Economic Development Purposes (not specified) State RCW 84.36.010 State of Washington Property Tax Tax abatements (not specified) $334,502 $0 $334,502 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14299 Washington WA Snohomish County County 2019 Multi-Unit Urban Housing Exemption (not specified) State RCW 84.14.020 State of Washington Property Tax Tax abatements (not specified) $144,443 $0 $144,443 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14300 Washington WA Snohomish County County 2019 Exemption for Computer Hardware, Software and Peripherals (not specified) 82.08.975/ 82.12.975 State of Washington Sales and Use Tax Tax abatements (not specified) $65,868 $0 $65,868 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14301 Washington WA Snohomish County County 2019 Local Revitalization Financing (not specified) State RCW 39.104 State of Washington Property Tax Tax abatements (not specified) $45,423 $0 $45,423 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14302 Washington WA Snohomish County County 2019 Future Nonprofit Low-Income Housing (not specified) State RCW 84.36.560 State of Washington Property Tax Tax abatements (not specified) $33,308 $0 $33,308 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14303 Washington WA Snohomish County County 2019 High Technology Sales and Use Tax Deferral (not specified) State RCW 82.63 State of Washington Sales and Use Tax Tax abatements (not specified) $16,959 $0 $16,959 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14304 Washington WA Snohomish County County 2019 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) $8,220 $0 $8,220 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14305 Washington WA Snohomish County County 2019 Non-profit Churches, Parsonages, and Convents (not specified) State RCW 84.36.020 State of Washington Property Tax Tax abatements (not specified) $1,736 $0 $1,736 (none) https://snohomishcountywa.gov/Archive.aspx?AMID=47 14306 Washington WA Spokane County County 2019 Senior/Disable (not specified) 82.08.975/ 82.12.975 Spokane County Sales and Use Tax Tax abatements (not specified) $15,234,000 $0 $15,234,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14307 Washington WA Spokane County County 2019 Farm and Ag (current use) (not specified) RCW 84.33.130 and RCW 84.34.010. Spokane County Property Tax Tax abatements (not specified) $9,856,000 $0 $9,856,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14308 Washington WA Spokane County County 2019 Multi-Family (not specified) 84.14 RCW Spokane County Property Tax Tax abatements (not specified) $2,458,000 $0 $2,458,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14309 Washington WA Spokane County County 2019 Historic Preservation (not specified) Chapter 84.26 RCW Spokane County Property Tax Tax abatements (not specified) $844,000 $0 $844,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14310 Washington WA Spokane County County 2019 Multi-Unit Urban Housing Exemption (not specified) State RCW 84.14.020 State of Washington Property Tax Tax abatements (not specified) $136,000 $0 $136,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14311 Washington WA Spokane County County 2019 High Unemployment County - Manufacturing Facilities Data Not Yet Retrieved 82.60 RCW State of Washington Sales and Use Tax Tax abatements (not specified) $6,000 $0 $6,000 (none) https://www.spokanecounty.org/3016/Annual-Financial-Reports 14312 Washington WA Spokane School District School district 2019 Multiple-Family Housing Property Tax Exemption Construction/rehabilitation (not specified) City of Spokane Property Tax Tax Exemption (not specified) $836,543 $0 $836,543 (none) 14313 Washington WA Stanwood-Camano School District School district 2019 DOR- Religious Activities Charity/nonprofit/government assistance (not specified) Snohomish County Property Tax Tax Exemption (not specified) $36,649 $0 $36,649 (none) 14314 Washington WA Stanwood-Camano School District School district 2019 DOR- Religious Activities Charity/nonprofit/government assistance (not specified) Snohomish County Property Tax Tax Exemption (not specified) $9,799 $0 $9,799 (none) 14315 Washington WA Stanwood-Camano School District School district 2019 Native American Property Tax Exemption General Economic Development (not specified) Snohomish County Property Tax Tax Exemption (not specified) $2,737 $0 $2,737 (none) 14316 Washington WA Sultan School District School district 2019 Religious Activities Charity/nonprofit/government assistance (not specified) Snohomish County Property Tax Tax Exemption (not specified) $13,740 $0 $13,740 (none) 14317 Washington WA Sultan School District School district 2019 Native American Property Tax Exemption General Economic Development (not specified) Snohomish County Property Tax Tax Exemption (not specified) $83 $0 $83 (none) 14318 Washington WA Tacoma School District School district 2019 Housing projects with 5 or more units Construction/rehabilitation (not specified) City of Tacoma Property Tax Tax Exemption (not specified) $2,042,530 $0 $2,042,530 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. 14319 Washington WA Washington State 2019 Aerospace Incentives Technology (aviation) RCWs 82.04.260(11), 82.04.290(3), and 82.04.250(3); RCWs 82.08.980 and 82.12.980; RCW 82.04.4461; RCW 82.04.4463; RCW 82.29A.137; RCWs 82.08.975 and 82.12.975 State of Washington Business and Occupation Tax; Sales and Use Tax; Leasehold Excise Tax Tax reduction; Tax Exemption; Tax Credit (not specified) $244,615,000 $0 $244,615,000 Provided breakdown by type of taxes 14320 Washington WA Washington State 2019 Data Center Server Equipment and Power Infrastructure Sales and Use Tax Exemption Technology (data center) RCWs 82.08.986 and 82.12.986 State of Washington Sales and Use Tax Tax Exemption All previously exempted sales and use tax are immediately due and payable for a qualifying business or tenant that does not meet these requirements. $49,283,000 $0 $49,283,000 (none) 14321 Washington WA Washington State 2019 High-Technology Sales and Use Tax Deferral Job Creation/Retention Chapter 82.63 RCW 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. 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. $45,732,000 $0 $45,732,000 (none) 14322 Washington WA Washington State 2019 Multi-Unit Urban Housing Property Tax Exemption Affordable Housing RCW 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. $23,956,000 $0 $23,956,000 (none) 14323 West Virginia WV Berkeley County Board of Education School district 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development West Virginia Code 11-10-7A Berkeley County, WV Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,458,503 $1,340,680 $3,117,823 (none) https://www.berkeleycountyschools.org/Page/15749 14540 West Virginia WV Brooke County Board of Education School district 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Brooke County, WV Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $125,959 $73,750 $52,209 (none) 14541 West Virginia WV City of Morgantown Municipality 2019 Tax Increment Financing General Economic Development (not specified) Morgantown, West Virginia Property Tax (not specified) (not specified) $475,260 $0 $475,260 (none) https://www.morgantownwv.gov/207/Financial-Reports 14542 West Virginia WV Marshall County Board of Education School district 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development The Housing Act of 1937 24 CFR 905.108; 24 CFR 990.190 City of Moundsville Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $300,000 $34,620 $265,380 (none) 14543 West Virginia WV Monongalia County Board Of Education School district 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Monongalia County, WV Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,800,000 (none) 14544 West Virginia WV Nicholas County Board of Education School district 2019 Payment In Lieu of Tax (PILOT)es (PILOT) (not specified) (not specified) Nicholas County Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $116,628 Report does not state gross revenue loss; As of June 30, 2019, the amount of tax revenue that would have been collected had the PILOTS not been in place was indeterminable. 14545 West Virginia WV Pleasants County Board of Education School district 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Pleasants County, WV Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $4,222,252 $1,537,500 $2,684,752 Had two agreements during the 2019 fiscal year: one with Pleasants County Commission and American Municipal Power (AMP) for in lieu of taxes from the construction and operation of a hydroelectric generation facility; and another with 14546 West Virginia WV Pocahontas County Board of Education School district 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Pocahontas County, WV Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $1,023 $0 $1,023 Lease agreement and option to purchase entered into January 2008 between a development corporation, a garbage collection service, and the Pocahontas County. 14547 West Virginia WV Pocahontas County Board of Education School district 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Pocahontas County, WV Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $731 $0 $731 Lease agreement made and entered into October 2005 between a development corporation and a hardwood company. 14548 West Virginia WV Putnam County Board of Education School district 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Putnam County, WV Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $21,566 (none) 14549 West Virginia WV Raleigh County Board of Education School district 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Raleigh County, WV Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $36,676 $36,676 $0 (none) 14550 West Virginia WV Wetzel County Board of Education School district 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development (not specified) Wetzel County, WV Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $487,020 $283,000 $204,020 (none) 14551 West Virginia WV Wood County Board of Education School district 2019 Payment In Lieu of Tax (PILOT)es (PILOT) General Economic Development West Virginia Code 5-22-3(f) Wood County, WV Property Tax Payment In Lieu of Taxes (PILOT) (not specified) $3,532,746 $839,975 $2,692,771 (none) 14552 Wisconsin WI City of Green Bay Municipality 2019 Tax Increment Financing General Economic Development Wisconsin State Statute 66.1105, Tax Increment Law. Green Bay Property Tax Tax Increment Financing (TIF) (not specified) $195,333 $0 $195,333 (none) https://greenbaywi.gov/Archive.aspx?AMID=37 14611 Wisconsin WI City of Madison Municipality 2019 Forgivable loans under Tax Increment Financing General Economic Development TID project plans City of Madison Forgiven Loan TIF Loan (N/A - TIF) $4,605,461 $0 $4,605,461 See CAFR for TIF notes regarding loans forgiven this FY and in the future https://www.cityofmadison.com/finance/accounting/financial-statements 14612 Wisconsin WI City of Milwaukee Municipality 2019 Program 1 - Developer-Financed Projects General Economic Development (not specified) Milwaukee Property Tax Tax Increment Financing (TIF) (not specified) $6,560,000 $0 $6,560,000 (none) 14613 Wisconsin WI City of Milwaukee Municipality 2019 Program 2 – Grants to Developers/Corporations General Economic Development (not specified) Milwaukee Property Tax Tax Increment Financing (TIF) (not specified) $227,000 $0 $227,000 (none) 14614 Wisconsin WI Wisconsin State 2019 Business Development Credit (also includes the Economic Development and Jobs Tax Credit programs) Job Creation/Retention Wis. Stats. 238.308 State of Wisconsin Income Tax Tax Credit WEDC may require repayment of tax benefits claimed for a year in which the person failed to employ an eligible employee required by the agreement $24,800,000 $0 $24,800,000 (none) 14615 Wisconsin WI Wisconsin State 2019 Development Opportunity Zone (OZ) Tax Credit Business attraction/retention/expansion Wis. Stats. 238.395 State of Wisconsin Income Tax Tax Credit 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 $700,000 $0 $700,000 (none) 14616 Wisconsin WI Wisconsin State 2019 Enterprise Zone (EZ) Tax Credit General Economic Development (EZ) Wis. Stats. 238.399 State of Wisconsin Income Tax Tax Credit WEDC 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 $67,800,000 $0 $67,800,000 (none) 14617 Wisconsin WI Wisconsin State 2019 Historical Homeowners Tax Credit Historic Preservation Wis. Stats. 44.02(24) State of Wisconsin Income Tax Tax Credit DOR may recover all or a portion of the credit if the claimant has not complied with all requirements $1,300,000 $0 $1,300,000 (none) 14618 Wisconsin WI Wisconsin State 2019 Historical Preservation Tax Credit Historic Preservation Wis. Stats. 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‚Äôs tax liability $27,400,000 $0 $27,400,000 (none) 14619 Wisconsin WI Wisconsin State 2019 Qualified New Business Venture Research and development Wis. Stats. 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 $8,400,000 $0 $8,400,000 (none) 14620 3610