Tax Break Tracker

Discover What Localities Lose to Corporate Tax Abatements.

Good Jobs First played a key role in the adoption of the accounting rule known as GASB Statement No. 77 on Tax Abatement Disclosures (“GASB 77”). Beginning in FY 2017, GASB 77 has required most state and local governments (including school districts) to include a note in their annual financial statements on revenues lost to economic development tax abatement programs. This database collects and organizes those records.

This database contains disclosures from each of the 50 states plus DC, the five most populous cities, counties, and school districts within each state, and select other jurisdictions. Data include the jurisdiction affected, the jurisdiction-awarding abatement, its legal authority to do so, name of the abatement program, type of abatement program, and amount of taxes abated for that fiscal year.

Select below the year(s), state(s), and jurisdiction type(s) to get started. Click on the links in the table to see more information. For questions or to help track down data for a jurisdiction not listed, contact Arlene Martínez at [email protected].

GASB 77 State Roadmaps: How Does GASB Work in My State? | GASB 77: A Primer

Fiscal Year

State or Territory

Jurisdiction Type

Jurisdiction

Clear

	Foregone / Lost Revenues	Number of records
TOTALS FOR SEARCH:	$30,525,696,337	1,432

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Click on the links below to see more details about a state, territory, jurisdiction, or program..

Year	State or Territory	Jurisdiction	Program Name	Program Type	Gross Revenue Loss
2020	North Dakota	Minot	Exemption of Improvements to Commercial and Residential Buildings	General Economic Development	$250
2020	North Dakota	West Fargo	Various Abatements (New Singleâ€Family Homes, New Industry, Low Income Housing, Residential and Commercial Remodeling)	General Economic Development	$574,000
2020	North Dakota	West Fargo School District 6	Public Charity Exemption	Construction/rehabilitation	$1,654,316
2020	North Dakota	West Fargo School District 6	Single Family Residence	General Economic Development	$680,994
2020	North Dakota	West Fargo School District 6	New and Expanding Business	General Economic Development	$168,285
2020	North Dakota	West Fargo School District 6	Childhood Service Exemption	General Economic Development	$112,171
2020	North Dakota	West Fargo School District 6	Commercial and Residential	Construction/rehabilitation	$58,836
2020	Ohio	Cincinnati Public School District	CRA + TIF	General Economic Development	$34,589,225
2020	Ohio	Cincinnati Public School District	Residential Tax Abatement Program	(not specified)	$5,883,480
2020	Ohio	City of Akron	Residential tax abatement program	General Economic Development	$189,045
2020	Ohio	City of Akron	Community Reinvestment Act	General Economic Development	$12,224
2020	Ohio	City of Cincinnati	Job Creation Tax Credit Program	General Economic Development	$5,262,000
2020	Ohio	City of Cincinnati	Community Reinvestment Area (CRA) Program	General Economic Development	$3,704,000
2020	Ohio	City of Cleveland	Community Reinvestment Area (CRA) Program	Community development	$4,371,000
2020	Ohio	City of Cleveland	Tax Increment Financing (TIF)	General Economic Development (TIF)	$2,377,000
2020	Ohio	City of Cleveland	Enterprise Zone (EZ) Program	General Economic Development (EZ)	$228,000
2020	Ohio	City of Columbus	Job Growth Incentive Program	General Economic Development	$10,275,000
2020	Ohio	City of Columbus	TIF - Tax Increment Financing	General Economic Development	$3,037,000
2020	Ohio	City of Columbus	Community Reinvestment Area (CRA) Program	General Economic Development	$2,053,000
2020	Ohio	City of Columbus	School District Revenue Sharing	General Economic Development	$1,554,000
2020	Ohio	City of Columbus	Job Creation Tax Credit Program	General Economic Development	$1,064,000
2020	Ohio	City of Columbus	Columbus Downtown Office Incentive Program	General Economic Development	$232,000
2020	Ohio	City of Columbus	Enterprise Zone Program	General Economic Development	$262,000
2020	Ohio	City of Toledo	Municipal Job Creation Tax Credit (MJCTC)	Job Creation/Retention	$2,137,000
2020	Ohio	City of Toledo	Toledo Expansion Incentive Program	General Economic Development	$962,000
2020	Ohio	City of Toledo	Community Reinvestment Area (CRA) Program	General Economic Development	$256,000
2020	Ohio	City of Toledo	Enterprise Zone (EZ) Program	General Economic Development (EZ)	$77,000
2020	Ohio	Cleveland Municipal School District	Enterprise Zone Agreements	General Economic Development	$23,467,408
2020	Ohio	Columbus City School District	Enterprise Zone Agreements	General Economic Development	$3,224,505
2020	Ohio	Columbus City School District	Community Reinvestment Program	General Economic Development	$3,471,148
2020	Ohio	Columbus City School District	Community Reinvestment Program	General Economic Development	$919,602
2020	Ohio	Cuyahoga County	Various tax abatement programs	(not specified)	$3,717,242
2020	Ohio	Dayton City School District	Community Reinvestment Program	General Economic Development	$1,652,468
2020	Ohio	Dayton City School District	Enterprise Zone Agreements	General Economic Development	$257,746
2020	Ohio	Franklin County	Community Reinvestment Area (CRA) Program	Housing	$19,633,000
2020	Ohio	Franklin County	Enterprise Zones	General Economic Development	$1,384,000
2020	Ohio	Franklin County	Environmental Protection Agency Programs	Environmental protection	$419,000
2020	Ohio	Hamilton County	Community Reinvestment Area (CRA) Program	Construction/rehabilitation	$5,654,000
2020	Ohio	Hamilton County	Enterprise Zone	General Economic Development	$166,000
2020	Ohio	Loveland City School District	Community Reinvestment Program	General Economic Development	$119,197
2020	Ohio	Montgomery County	Various Enterprise Zones Agreements	Job Creation/Retention	$2,076,138
2020	Ohio	Northwest Local School District (Hamilton)	Tax Increment Financing (TIF)	General Economic Development	$375,855
2020	Ohio	Northwest Local School District (Hamilton)	Community Reinvestment Program	General Economic Development	$172,259
2020	Ohio	Northwest Local School District (Hamilton)	Enterprize Zone (EZ)	General Economic Development	not reported
2020	Ohio	Oak Hills Local School District	Solar Abatement Programs	Conservation of farmland, forest, open space, or water	$131,270
2020	Ohio	State of Ohio	Job Creation Credit	Technology (data center)	$229,854,000
2020	Ohio	State of Ohio	Job Retention Credit	Job Creation/Retention	$36,786,000
2020	Ohio	State of Ohio	Historic Preservation Tax Credit	Historic Preservation	$24,602,000
2020	Ohio	State of Ohio	Motion Picture Tax Credit	Film, TV, and/or media	$11,717,000
2020	Ohio	State of Ohio	New Markets Tax Credit	Community development	$7,154,000
2020	Ohio	Olentangy Local School District	Community Reinvestment Program	General Economic Development	$2,323,247
2020	Ohio	Olentangy Local School District	Community Reinvestment Program	General Economic Development	$1,257,820
2020	Ohio	Olentangy Local School District	Community Reinvestment Program	General Economic Development	$186,626
2020	Ohio	Olentangy Local School District	Enterprise Zone Agreements	General Economic Development	$84,800
2020	Ohio	Olentangy Local School District	Compensation Agreement	General Economic Development	not reported
2020	Ohio	Princeton City School District	Community Reinvestment Program; Enterprise Zone Agreements	General Economic Development	$1,339,999
2020	Ohio	Southwest Local School District	Community Reinvestment Program; Enterprise Zone Agreements	General Economic Development	$351,482
2020	Ohio	Sycamore Community City School District	Community Reinvestment Program	General Economic Development	$298,456
2020	Ohio	Toledo City School District	Community Reinvestment Program; Enterprise Zone Agreements	General Economic Development	$2,417,480
2020	Ohio	Toledo City School District	Community Reinvestment Program; Enterprise Zone Agreements	General Economic Development	$138,642
2020	Ohio	Winton Woods City School District	Community Reinvestment Program; Enterprise Zone Agreements	General Economic Development	$1,391,481
2020	Oklahoma	Broken Arrow Public School District I-003	Tax Increment Financing (TIF)	General Economic Development	$107,864
2020	Oklahoma	Canadian County	Various Property Tax tax abatements	Capital investment	$344,109
2020	Oklahoma	City of Broken Arrow	Five Year Ad Valorem Tax Exemption for Manufacturing	Manufacturing	$91,243
2020	Oklahoma	City of Edmond	Hotel Tax Rebate	General Economic Development	$97,863
2020	Oklahoma	City of Tulsa	Retail Incentives Policy	Business attraction/retention/expansion	$828,000
2020	Oklahoma	City of Tulsa	TIF	General Economic Development	$118,000
2020	Oklahoma	Edmond Independent School District 12	Homestead and Veterans Exemptions	General Economic Development	$2,778,889
2020	Oklahoma	State of Oklahoma	Oklahoma Film Enhancement Rebate	Film, TV, and/or media	$5,070,000
2020	Oklahoma	State of Oklahoma	Quality Events Program	Tourism development	$7,000
2020	Oklahoma	State of Oklahoma	Historic Rehabilitation Tax Credits Program	Historic Preservation	$1,920,000
2020	Oklahoma	State of Oklahoma	Quality Jobs Program	Job Creation/Retention	$53,585,000
2020	Oklahoma	State of Oklahoma	Cigarette Tax Tribal Compacts	Tobacco	$60,671,000
2020	Oklahoma	Oklahoma City	Retail Incentive Policy	General Economic Development	$1,460,000
2020	Oklahoma	Oklahoma City	TIF - Economic Development Project Plan	General Economic Development (TIF)	$3,343,000
2020	Oklahoma	Oklahoma City School District I-89	Tax Increment Financing (TIF)	General Economic Development	$1,840,000
2020	Oklahoma	Oklahoma City School District I-89	Five Year Ad Valorem Tax Exemption for Manufacturing	General Economic Development	$18,989,000
2020	Oklahoma	Oklahoma County	Various Property Tax tax abatements	Capital investment	$510,305
2020	Oklahoma	Tulsa County	Various Property Tax tax abatements	Capital investment	$1,495,231
2020	Oklahoma	Tulsa Public School District I-1	Enterprise Zones	General Economic Development	$400,000
2020	Oklahoma	Tulsa Public School District I-1	Five Year Ad Valorem Tax Exemption for Manufacturing	Manufacturing development	$4,200,000
2020	Oregon	Beaverton School District	Various agreements	General Economic Development	$730,000
2020	Oregon	Bend-Lapine Administrative School District 1	Enterprise Zones	General Economic Development	$523,879
2020	Oregon	Bend-Lapine Administrative School District 1	Solar Projects	Energy production	$132,494
2020	Oregon	Bend-Lapine Administrative School District 1	Nonprofit Low-Income Rental Housing	Affordable Housing	$101,380
2020	Oregon	Bend-Lapine Administrative School District 1	Housing for Low-Income Rental	Affordable Housing	$23,984
2020	Oregon	Bend-Lapine Administrative School District 1	Construction in process in enterprise zones	General Economic Development	$10,881
2020	Oregon	City of Eugene	Multi-Unit Property Tax Exemption	Redevelopment/revitalization	$1,035,556
2020	Oregon	City of Eugene	Low-Income Rental Housing Property Tax Exemption	Affordable Housing	$615,058
2020	Oregon	City of Eugene	West Eugene Enterprise Zone	General Economic Development	$251,291
2020	Oregon	City of Eugene	Property Tax Differential	General Economic Development	$59,371
2020	Oregon	City of Gresham	Enterprise Zone	General Economic Development	$1,269,967
2020	Oregon	City of Hillsboro	Strategic Investment Program	Capital investment	$52,509,000
2020	Oregon	City of Hillsboro	Enterprise Zone Program	Job Creation/Retention	$3,401,000
2020	Oregon	City of Hillsboro	Vertical Housing Program	Construction/rehabilitation	$379,000
2020	Oregon	City of Hillsboro	Nonprofit Low-Income Rental Housing Program	Affordable Housing	$174,000
2020	Oregon	City of Portland	Historic Property	Historic Preservation	$3,838,104
2020	Oregon	City of Portland	Homebuyer Opportunituy Limited Tax Exemption (HOLTE)	Property improvements	$737,703
2020	Oregon	City of Portland	Multiple-Unit Housing in Core Areas	Construction/rehabilitation	$1,211,478
2020	Oregon	City of Portland	Non-Profit Low Income Rental Housing	Affordable Housing	$4,617,706
2020	Oregon	City of Portland	Oregon Enterprise Zone (E-Zone) Program	General Economic Development (EZ)	$1,817,866