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	Florida	City of Pensacola	Economic Development Property Tax Tax Exemption	General Economic Development	$228,871
2020	Rhode Island	City of Pawtucket	Real Estate Tax Stabilization Program	General Economic Development	$1,226,320
2020	Kansas	City of Overland Park	Economic Development Revenue Bonds	Job Creation/Retention	$887,985
2020	Kansas	City of Overland Park	Tax Increment Financing	Job Creation/Retention	$758,870
2020	Kansas	City of Overland Park	Sales Tax and Revenue Bonds (STAR Bonds)	Job Creation/Retention	$384,160
2020	Florida	City of Orlando	Economic Development Incentives Programs	Business attraction/retention/expansion	$3,876,965
2020	Florida	City of Orlando	Tax Increment Rebates (TIF)	Redevelopment/revitalization	$382,410
2020	California	City of Orange	Sales tax sharing	General Economic Development	$5,921,202
2020	Nebraska	City of Omaha	Tax Increment Financing (TIF) Program	General Economic Development (TIF)	$7,706,000
2020	Nebraska	City of Omaha	Employment and Investment Growth Act	Job Creation/Retention	$18,727,000
2020	Kansas	City of Olathe	Various TIF agreements	General Economic Development	$4,677,649
2020	Kansas	City of Olathe	Various Property Tax Abatements	General Economic Development	$1,120,065
2020	Florida	City of Ocala	Economic Investment Program	General Economic Development	$41,581
2020	Connecticut	City of Norwalk	Connecticut Enterprise Zone Program	General Economic Development	$625,285
2020	Nevada	City of North Las Vegas	State of Nevada Tax Abatement Program (Data center)	Technology (data center)	$287,066
2020	Nevada	City of North Las Vegas	State of Nevada Tax Abatement Program (Energy)	Energy production	$193,126
2020	Nevada	City of North Las Vegas	State of Nevada Tax Abatement Program (Machinery/equipment)	General Economic Development	$178,821
2020	Nevada	City of North Las Vegas	State of Nevada Tax Abatement Program (Aviation)	Technology (aviation)	$12,800
2020	Virginia	City of Norfolk	Tax Abatement Program	Property improvements	$3,365,594
2020	Virginia	City of Norfolk	Economic Development Program	Business attraction/retention/expansion	$3,342,571
2020	Virginia	City of Newport News	Expansion/Relocation Cost Reduction	General Economic Development	$476,291
2020	Virginia	City of Newport News	Local Tourism Zone	General Economic Development	$157,923
2020	Rhode Island	City of Newport	Tax Abatement	General Economic Development	not reported
2020	Louisiana	City of New Orleans	Restoration Tax Abatement Program (RTA)	Construction/rehabilitation	$16,203,000
2020	Louisiana	City of New Orleans	Louisiana Industrial Ad Valorem Tax Exemption Program (ITEP)	Manufacturing development	$112,000
2020	Connecticut	City of New Haven	City Wide Assessment Deferral Program and the Enterprise Zone Assessment Deferral Program	Construction/rehabilitation	$6,804,000
2020	Connecticut	City of New Britain	Low-Income Housing Abatements	Affordable Housing	$582,000
2020	Tennessee	City of Nashville and Davidson County	Various Payment In Lieu of Taxes (PILOT)	General Economic Development	$9,743,729
2020	New Hampshire	City of Nashua	Community Revitalization Tax Relief Incentive	Property improvements	$287,920
2020	California	City of Murrieta	Various sales tax sharing agreements	Job Creation/Retention	$61,127
2020	West Virginia	City of Morgantown	Tax Increment Financing	General Economic Development	$443,895
2020	Alabama	City of Montgomery	Various Property Tax Abatements	General Economic Development	$1,677,165
2020	Alabama	City of Montgomery	Various Sales Tax Abatements	General Economic Development	$4,396,000
2020	Alabama	City of Mobile	Various Abatement Programs	General Economic Development	$4,217,191
2020	Alabama	City of Mobile	Various Abatement Programs - IDB	General Economic Development	$663,105
2020	Wisconsin	City of Milwaukee	Program 1 - Developer-Financed Projects	General Economic Development	$6,768,000
2020	Wisconsin	City of Milwaukee	Program 2 â€“ Grants to Developers/Corporations	General Economic Development	$175,000
2020	Delaware	City of Middletown	Johnson Controls	General Economic Development	$25,819
2020	Delaware	City of Middletown	Amazon	General Economic Development	$73,706
2020	Connecticut	City of Meriden	Commercial/Residential Property Incentive Documentation Program	Affordable Housing	$575,714
2020	Connecticut	City of Meriden	Various Local Incentive Programs	Construction/rehabilitation	$34,939
2020	Connecticut	City of Meriden	Distressed Municipality Program	Manufacturing development	$1,032,736
2020	Tennessee	City of Memphis	Health, Housing and Education Facilities Board Tax Abatements	Affordable Housing	$3,491,000
2020	Tennessee	City of Memphis	Various PILOTS: Administered by Economic Development Growth Engine (Industrial Development Board)	General Economic Development	$9,710,000
2020	Tennessee	City of Memphis	Downtown Memphis Commission: PILOT	Real estate development	$3,708,000
2020	Florida	City of Melbourne	Economic Development Property Tax Tax Exemptions	General Economic Development	$283,441
2020	Georgia	City of Marietta	Development Authority agreement	General Economic Development	$32,265
2020	New Hampshire	City of Manchester	Community Revitalization Tax Relief Incentive	General Economic Development	$467,961
2020	Alabama	City of Madison	Various tax abatement programs	General Economic Development	$614,499
2020	Wisconsin	City of Madison	Forgivable loans under Tax Increment Financing	General Economic Development	$6,661,647
2020	Georgia	City of Macon-Bibb	PILOT Restriction Act	General Economic Development	$74,886,258
2020	Massachusetts	City of Lowell	TIF	General Economic Development	$1,029,500
2020	California	City of Los Angeles	Development Incentive Program: 901 Olympic North Hotel Project	General Economic Development	$3,100,000
2020	California	City of Los Angeles	Convention Center Headquarters Hotel Project	General Economic Development	$10,100,000
2020	California	City of Los Angeles	Development Incentive Program: Metropolis Hotel Project	General Economic Development	not reported
2020	California	City of Los Angeles	Development Incentive Program: Village at Westfield Topanga Project	General Economic Development	not reported
2020	California	City of Los Angeles	Development Incentive Program: Wilshire Grand Hotel Project	General Economic Development	not reported
2020	California	City of Los Angeles	Mills Act Historical Property Agreements	Historic Preservation	$1,400,000
2020	California	City of Livermore	Various sales tax sharing agreements	Job Creation/Retention	$1,493,546
2020	Arkansas	City of Little Rock	Payment in lieu of Taxes (PILOT) Agreement - City of Little Rock	General Economic Development	$1,313,760
2020	Nebraska	City of Lincoln	Tax Increment Financing (TIF)	General Economic Development (TIF)	$1,829,096
2020	Nebraska	City of Lincoln	Employment and Investment Growth Act; Nebraska Advantage Act	Job Creation/Retention	$1,164,989
2020	Maine	City of Lewiston	Credit Enhancement Agreements (TIF)	General Economic Development	$1,099,805
2020	Nevada	City of Las Vegas	State of Nevada Tax Abatement Program (Data center)	Technology (data center)	$1,122,166
2020	Nevada	City of Las Vegas	State of Nevada Tax Abatement Program (Energy)	Energy production	$754,949
2020	Nevada	City of Las Vegas	State of Nevada Tax Abatement Program (Machinery/equipment)	General Economic Development	$699,028
2020	Nevada	City of Las Vegas	State of Nevada Tax Abatement Program (Aviation)	Technology (aviation)	$50,035
2020	New Mexico	City of Las Cruces	Community Development Incentive Act	Business attraction/retention/expansion	$113,853
2020	Florida	City of Largo	Various tax abatement programs	General Economic Development	$14,279
2020	Colorado	City of Lakewood	Sales Tax Reimbursement-Stevinson Annexation	General Economic Development	$1,582,247
2020	Colorado	City of Lakewood	Lakewood Reinvestment Authority Agreements (Wal-Mart)	General Economic Development	$1,737,616
2020	Louisiana	City of Lafayette/Lafayette Parish	Historic Preservation Tax Abatement Program	General Economic Development	$11,841
2020	Louisiana	City of Lafayette/Lafayette Parish	Payments-in-Lieu-of-Taxes (PILOT) Program	General Economic Development	$523,681
2020	Louisiana	City of Lafayette/Lafayette Parish	Industrial Tax Exemption Program (ITEP)	General Economic Development	$979,232
2020	Tennessee	City of Knoxville	Knoxville Community Development Corporation	Affordable Housing	$2,714,488
2020	Tennessee	City of Knoxville	Payment In Lieu of Taxes (PILOT)	General Economic Development	$3,559,471
2020	Nebraska	City of Kearney	Community Development Act	General Economic Development	$103,949
2020	Nebraska	City of Kearney	Nebraska Advantage Act and the Employment and Investment Growth Act	General Economic Development	$278,126
2020	Missouri	City of Kansas City	City Council Initiatives	Business attraction/retention/expansion	$6,045,000
2020	Missouri	City of Kansas City	Sale/Leaseback - LCRA	Construction/rehabilitation	$314,000
2020	Missouri	City of Kansas City	Land Bank of Kansas City	Redevelopment/revitalization	$67,000
2020	Missouri	City of Kansas City	Urban Renewal Area	General Economic Development	$794,000
2020	Missouri	City of Kansas City	Super Tax Increment Financing (TIF)	General Economic Development	$17,743,000
2020	Missouri	City of Kansas City	Tax Increment Financing (TIF)	General Economic Development	$62,493,000
2020	Missouri	City of Kansas City	Chapter 100	Industrial development	$2,182,000
2020	Missouri	City of Kansas City	Enhanced Enterprise Zones	Job Creation/Retention	$494,000
2020	Missouri	City of Kansas City	Sales/Leaseback Port KC	Job Creation/Retention	$1,683,000
2020	Missouri	City of Kansas City	Chapter 353	Property improvements	$2,266,000
2020	Missouri	City of Kansas City	Planned Industrial Expansion Auth (PIEA) of KC	Redevelopment/revitalization	$4,537,000
2020	Illinois	City of Joliet	Business District Sales Tax Rebate	General Economic Development	$40,666
2020	Illinois	City of Joliet	Tax Increment Financing (TIF)	General Economic Development	$452,620
2020	Illinois	City of Joliet	Sales Tax Rebate	General Economic Development	$643,959
2020	California	City of Indio	Various tax abatement programs	General Economic Development	$205,082
2020	Indiana	City of Indianapolis	Real Property Tax Abatement	General Economic Development	$2,076,000
2020	Indiana	City of Indianapolis	Personal Property Tax Abatement	Manufacturing development	$2,717,000
2020	Missouri	City of Independence	Tax Increment Financing (TIF)	General Economic Development	$8,312,611
2020	Missouri	City of Independence	Chapter 100	General Economic Development	$96,695
2020	Missouri	City of Independence	Various tax abatements	Property improvements	$83,637
2020	Alabama	City of Huntsville	Various tax abatement programs	General Economic Development	$23,500,000
2020	Texas	City of Houston	Chapter 312	General Economic Development	$542,862
2020	Texas	City of Houston	Tax Increm Reinvest Zone (TIRZ)	General Economic Development	$390,600,000