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Discover What Localities Lose to Corporate Tax Abatements.

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


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


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


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












Clear
Foregone / Lost RevenuesNumber of records
TOTALS FOR SEARCH:$16,356,013,5221,362
Download results as CSV or XML

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

YearState sort icon . JurisdictionProgram NameProgram TypeGross Revenue Loss
2020MichiganWyomingCommercial Rehabilitation ExemptionConstruction/rehabilitation$117,002
2020MichiganWyomingPersonal Property Tax ExemptionsBusiness attraction/retention/expansion$99,044
2020MichiganWyomingPayment in lieu of Taxes (PILOT)Affordable Housing$36,475
2020MichiganWyomingBrownfield Redevelopment PlanBrownfield rehabilitation$21,884
2020MassachusettsCity of BostonChapter 121ARedevelopment/revitalization$49,262,000
2020MassachusettsCity of BostonChapter 121BRedevelopment/revitalization$18,195,000
2020MassachusettsCity of BostonTax Increment Financing (TIF)General Economic Development$14,648,000
2020MassachusettsCity of ChicopeeVarious tax abatement programsBusiness attraction/retention/expansion$323,287
2020MassachusettsCity of LowellTIFGeneral Economic Development$1,029,500
2020MassachusettsCity of SpringfieldTax Increment Financing (TIF)General Economic Development$1,279,000
2020MassachusettsCity of WorcesterVarious property tax abatementsGeneral Economic Development$4,216,000
2020MassachusettsCity of WorcesterMassachusetts Economic Development Incentive Program (EDIP)/the Massachusetts Housing Development Incentive Program (HDIP)General Economic Development$4,126,000
2020MassachusettsState of MassachusettsFilm Tax Incentive ProgramFilm, TV, and/or media$75,437,000
2020MassachusettsState of MassachusettsLife Sciences Tax Incentive ProgramTechnology (biotech)$18,570,000
2020MassachusettsState of MassachusettsEconomic Development Incentive ProgramJob Creation/Retention$1,735,000
2020MarylandAnne Arundel CountyPayment in Lieu of TaxesGeneral Economic Development$1,200,000
2020MarylandAnne Arundel CountyAgricultural Land Tax CreditGeneral Economic Development$618,144
2020MarylandAnne Arundel CountyBrownfields Site Tax CreditGeneral Economic Development$158,115
2020MarylandAnne Arundel CountyState of Maryland ProgramsGeneral Economic Development$148,752
2020MarylandBaltimore CountyPayment in Lieu of TaxesGeneral Economic Development$3,898,000
2020MarylandBaltimore CountyEnterprise Zone Tax CreditGeneral Economic Development$2,730,000
2020MarylandBaltimore CountyHistorical Property Tax CreditGeneral Economic Development$136,000
2020MarylandBaltimore CountyConservation Land Tax CreditGeneral Economic Development$8,000
2020MarylandCity of BaltimoreEconomic Development PILOT ProgramGeneral Economic Development$17,524,000
2020MarylandCity of BaltimoreDisabled and Senior Residential Housing PILOT ProgramAffordable Housing$9,188,000
2020MarylandCity of BaltimorePort Authority PILOTPort operations$2,689,000
2020MarylandCity of RockvilleVarious tax abatement programsGeneral Economic Development$77,380
2020MarylandState of MarylandBiotechnology Investment Incentive Tax CreditTechnology (biotech)$10,994,000
2020MarylandState of MarylandOne Maryland Tax CreditCapital investment$10,990,000
2020MarylandState of MarylandAerospace, Electronics or Defense Contract Tax CreditTechnology (aviation)$7,500,000
2020MarylandState of MarylandSustainable Communities Tax CreditConstruction/rehabilitation$3,417,000
2020MarylandState of MarylandEnterprise Zone (EZ) Tax CreditBusiness attraction/retention/expansion$697,000
2020MarylandState of MarylandCybersecurity Investment Incentive Tax CreditTechnology (cybersecurity)$663,000
2020MarylandPrince George's CountyPayment in Lieu of TaxesGeneral Economic Development$2,429,172
2020MarylandPrince George's CountyEnterprise Zone Tax Abatement ProgramGeneral Economic Development$1,240,595
2020MarylandPrince George's CountyAdmissions and Amusement Tax Abatement ProgramGeneral Economic Development$867,399
2020MaineCity of AuburnCredit Enhancement Agreements (TIF)General Economic Development$1,069,288
2020MaineCity of PortlandCredit Enhancement Agreements (TIF)General Economic Development$4,063,703
2020MaineState of MaineNew Markets Capital Investment Tax CreditCapital investment$13,396,078
2020MaineState of MaineEmployment Tax Increment Financing (TIF)Job Creation/Retention$12,741,278
2020MaineState of MainePine Tree Development Zone Tax CreditJob Creation/Retention$2,779,119
2020LouisianaCalcasieu ParishIndustrial Tax Exemption Program (ITEP)General Economic Development$23,562,654
2020LouisianaCalcasieu Parish School BoardIndustrial Tax Exemption Program (ITEP)General Economic Development$10,890,000
2020LouisianaCity of Baton Rouge/East Baton Rouge ParishIndustrial Tax Exemption Program (ITEP)General Economic Development$9,408,481
2020LouisianaCity of Baton Rouge/East Baton Rouge ParishRestoration Tax Abatement Program (RTA)General Economic Development$385,179
2020LouisianaCity of Baton Rouge/East Baton Rouge ParishTax Increment Financing (TIF)General Economic Development$489,670
2020LouisianaCity of Lafayette/Lafayette ParishHistoric Preservation Tax Abatement ProgramGeneral Economic Development$11,841
2020LouisianaCity of Lafayette/Lafayette ParishIndustrial Tax Exemption Program (ITEP)General Economic Development$979,232
2020LouisianaCity of Lafayette/Lafayette ParishPayments-in-Lieu-of-Taxes (PILOT) ProgramGeneral Economic Development$523,681
2020LouisianaCity of New OrleansRestoration Tax Abatement Program (RTA)Construction/rehabilitation$16,203,000
2020LouisianaCity of New OrleansLouisiana Industrial Ad Valorem Tax Exemption Program (ITEP)Manufacturing development$112,000
2020LouisianaCity of ShreveportIndustrial Tax Exemption Program (ITEP)General Economic Development$1,006,614
2020LouisianaCity of ShreveportRestoration Tax Abatement Program (RTA)Real estate development (commercial)$262,591
2020LouisianaCity of ShreveportTax Rebate Incentive Pay (TRIP)Charity/nonprofit/government assistance$4,545
2020LouisianaEast Baton Rouge Parish School BoardIndustrial Tax Exemption Program (ITEP)Manufacturing development$14,659,985
2020LouisianaJefferson ParishIndustrial Tax Exemption Program (ITEP)General Economic Development$1,050,524
2020LouisianaJefferson ParishParish/Local Abatements PILOTGeneral Economic Development$4,943,659
2020LouisianaJefferson ParishRestoration Tax Abatement Program (RTA)General Economic Development$429,660
2020LouisianaJefferson Parish School BoardIndustrial Tax Exemption Program (ITEP)Manufacturing development$2,540,196
2020LouisianaJefferson Parish School BoardPayment In Lieu of Tax (PILOT)General Economic Development$343,054
2020LouisianaJefferson Parish School BoardRestoration Tax Abatement Program (RTA)Business attraction/retention/expansion$187,919
2020LouisianaState of LouisianaCooperative Endeavor Agreements for Tax Increment Financing (TIF) DistrictsGeneral Economic Development$11,723,837
2020LouisianaState of LouisianaDigital Interactive Media and Software Tax CreditFilm, TV, and/or media$32,429,418
2020LouisianaState of LouisianaEnterprise Zone (EZ) ProgramGeneral Economic Development$37,025,671
2020LouisianaState of LouisianaExemption for Manufacturing Establishments (Industry Assistance) ProgramManufacturing development$3,000,000
2020LouisianaState of LouisianaIndustrial Tax Exemption Program (ITEP)Job Creation/Retention$1,040
2020LouisianaState of LouisianaLouisiana Quality Jobs ProgramJob Creation/Retention$81,254,781
2020LouisianaState of LouisianaMotion Picture Production Tax CreditFilm, TV, and/or media$157,360,983
2020LouisianaState of LouisianaMusical and Theatrical Production Income Tax CreditGeneral Economic Development$2,386,770
2020LouisianaState of LouisianaNew Market Tax CreditCapital investment$23,624
2020LouisianaState of LouisianaProcurement Processing Company RebateBusiness attraction/retention/expansion$25,857,219
2020LouisianaState of LouisianaRehabilitation of Historic StructuresHistoric Preservation$132,893,757
2020LouisianaState of LouisianaRetention and Modernization Tax CreditBusiness attraction/retention/expansion$2,522,000
2020LouisianaState of LouisianaSound Recording Investor Tax CreditMusic, arts, or recreation$88,447
2020LouisianaState of LouisianaTax Equalization ProgramManufacturing development$7,037,106
2020LouisianaSt. Tammany ParishIndustrial Tax Exemption Program (ITEP)General Economic Development$452,006
2020LouisianaSt. Tammany Parish School BoardIndustrial Tax Exemption Program (ITEP)Manufacturing development$1,629,536
2020KentuckyCity of Bowling GreenJob Development Incentive Program (JDIP)Job Creation/Retention$1,478,600
2020KentuckyCity of Bowling GreenTax Increment Financing (TIF) Occupational Tax ProgramGeneral Economic Development$241,660
2020KentuckyCity of Bowling GreenPayment in lieu of Taxes (PILOT)General Economic Development$204,082
2020KentuckyCity of Bowling GreenHistoric Moratorium Property Tax ProgramConstruction/rehabilitation$4,936
2020KentuckyCity of Bowling GreenProperty Tax Annexation ProgramConstruction/rehabilitation$625
2020KentuckyCity of CovingtonVarious Payroll Tax AbatementsGeneral Economic Development$305,911
2020KentuckyCity of CovingtonVarious Property Tax AbatementsGeneral Economic Development$197,429
2020KentuckyState of KentuckyTax Increment Financing (TIF)General Economic Development (TIF)$41,456,000
2020KentuckyState of KentuckyOther economic incentivesGeneral Economic Development$28,908,000
2020KentuckyState of KentuckyKentucky Business Investment (KBI)Business attraction/retention/expansion$26,636,000
2020KentuckyState of KentuckyKentucky Rural Economic Development (KREDA)Manufacturing development$21,451,000
2020KentuckyState of KentuckyKentucky Tourism Development ActTourism development$6,230,000
2020KentuckyState of KentuckyKentucky Film Industry Tax CreditFilm, TV, and/or media$5,469,000
2020KentuckyLexington-FayetteKentucky Business Investment ProgramGeneral Economic Development$1,006,578
2020KentuckyLexington-FayetteCommonwealth Participation Program for Real Property Property Tax Tax RevenuesGeneral Economic Development$405,276
2020KentuckyLexington-FayetteCommonwealth Participation Program for Signature ProjectsGeneral Economic Development$100,000
2020KentuckyLexington-FayetteCommonwealth Participation Program for Mixed Use Redevelopment in Blighted Urban AreasGeneral Economic Development$54,665
2020KentuckyLouisville/JeffersonKentucky Jobs Retention Act (KJRA); Kentucky Business Investment (KBI) Program; Kentucky Industrial Revitalization Act (KIRA)Job Creation/Retention$3,924,221
2020KentuckyLouisville/JeffersonTax Increment Financing (TIF)General Economic Development (TIF)$3,106,836
2020KentuckyLouisville/JeffersonProperty Assessment/Reassessment MoratoriumConstruction/rehabilitation$773,724
2020KentuckyLouisville/JeffersonChurchill Downs Incorporated Project (Industrial Revenue Bonds)Construction/rehabilitation$685,153
2020KentuckyLouisville/JeffersonManufacturing Tax MoratoriumGeneral Economic Development$117,278
2020KentuckyWarren CountyVarious tax abtement agreementsGeneral Economic Development$189,238
2020KansasCity of OlatheVarious TIF agreementsGeneral Economic Development$4,677,649
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