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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:$15,780,896,6403,687
Download results as CSV or XML

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

YearStateJurisdiction sort icon . Program NameProgram TypeGross Revenue Loss
2017OhioRocky River City School DistrictCRA(not specified)$413,503
2017MissouriRolla School DistrictChapter 100General Economic Development$72,670
2017MissouriRolla School DistrictReal Property Tax Increment ActGeneral Economic Development$36,676
2017MissouriRolla School DistrictChapter 353General Economic Development$13,466
2017OhioRolling Hills Local School DistrictCRA(not specified)$179,459
2017OhioRolling Hills Local School DistrictEnterprise Zones(not specified)$71,174
2017OhioRolling Hills Local School DistrictCRA(not specified)$21,890
2017New YorkRome City School DistrictPILOTGeneral Economic Development$2,650,095
2017MichiganRomeo Community School DistrictIFT/BrownfieldsGeneral Economic Development$78,777
2017MichiganRomulus Community School DistrictIFT/BrownfieldsGeneral Economic Development$696,386
2017MichiganRoscommon Area School DistrictIndustrial Facilities Tax Exemption (IFT)General Economic Development$9,994
2017MichiganRosevilleIndustrial Facilities Tax Abatement (IFT)General Economic Development$228,000
2017MichiganRoseville Community School DistrictIFT/BrownfieldsGeneral Economic Development$26,000
2017New YorkRoslyn Union Free School DistrictPILOTGeneral Economic Development$3,700,000
2017OhioRossford Exempted Village School DistrictCRA(not specified)$729,764
2017OhioRossford Exempted Village School DistrictEnterprise Zones(not specified)$541,543
2017OhioRossford Exempted Village School DistrictCRA(not specified)$112,014
2017New MexicoRoswell Independent School District 4Industrial Revenue Bonds (IRB)General Economic Development$706,485
2017NevadaRound Hill General Improvement DistrictStandardGeneral Economic Development$737
2017NevadaRound MountainRenewable EnergyEnergy production$1,213
2017New YorkRoxbury Central School DistrictPILOTGeneral Economic Development$14,752
2017TexasRoyal Independent School DistrictChapter 313General Economic Development$107,857
2017MichiganRoyal OakTax Increment Financing AuthorityGeneral Economic Development$3,341,503
2017MichiganRoyal OakBrownfield Redevelopment (BRA)General Economic Development$120,000
2017MichiganRoyal OakIndustrial Facilities Tax Abatement (IFT)General Economic Development$56,000
2017MichiganRoyal OakDowntown Development AuthorityGeneral Economic Development$49,927
2017MichiganRudyard Area School DistrictIndustrial Facilities Tax Exemption (IFT)General Economic Development$2,344
2017New YorkRush-Henrietta Central School DistrictPILOTGeneral Economic Development$1,864,302
2017MichiganSaginawPersonal Property Tax ExemptionsGeneral Economic Development$626,310
2017MichiganSaginawMI State Housing Development AuthorityHousing$107,875
2017MichiganSaginawIndustrial Facilities Tax Abatement (IFT)General Economic Development$55,606
2017MichiganSaginawDowntown Development AuthorityGeneral Economic Development$31,968
2017MichiganSaginawObsolete Property Rehab ExemptionGeneral Economic Development$16,806
2017MichiganSaginawBrownfield Redevelopment (BRA)General Economic Development$4,710
2017MichiganSaginawNeighborhood Enterprise ZoneHousing$997
2017MichiganSaginaw School DistrictIFT/BrownfieldsGeneral Economic Development$294,159
2017MichiganSaginaw Township Community School DistrictIFT/BrownfieldsGeneral Economic Development$51,022
2017New JerseySalem School DistrictTax AbatementGeneral Economic Development$36,280
2017OregonSalem-Keizer School District 24jEnterprise ZoneGeneral Economic Development$193,942
2017OregonSalem-Keizer School District 24jEnterprise ZoneGeneral Economic Development$105,760
2017OregonSalem-Keizer School District 24jHistoric PropertyHistoric Preservation$76,085
2017OregonSalem-Keizer School District 24jMultiple Unit - Core AreaHousing$62,354
2017OregonSalem-Keizer School District 24jEnterprise ZoneGeneral Economic Development$14,390
2017MichiganSaline Area School DistrictIFT/BrownfieldsGeneral Economic Development$145,000
2017New MexicoSan Juan CountyIndustrial Revenue BondGeneral Economic Development$6,800
2017CaliforniaSan Luis Obispo CountyWilliamson ActConservation of farmland, forest, open space, or water$13,149
2017New MexicoSandoval CountyIndustrial Revenue Bonds - Call, LLCGeneral Economic Development$48,127
2017New MexicoSandoval CountyIndustrial Revenue Bonds - Intel Corp.General Economic Development$501,774
2017New MexicoSandoval CountyIndustrial Revenue Bonds - Bank of AmericaGeneral Economic Development$34,629
2017New MexicoSandoval CountyIndustrial Revenue Bonds - Safelite Solutions, LLCGeneral Economic Development$206,772
2017New MexicoSandoval CountyIndustrial Revenue Bonds - Titan City Center, LLCGeneral Economic Development$108,299
2017UtahSandyRedevelopment AgreementGeneral Economic Development$320,338
2017MichiganSanilac Intermediate School DistrictIFT/Brownfields/PILOTsGeneral Economic Development$10,419
2017CaliforniaSanta Barbara CountyAgricultural Preserve ProgramConservation of farmland, forest, open space, or water$4,829,000
2017CaliforniaSanta Cruz CountyAgricultural Preserve ProgramConservation of farmland, forest, open space, or water$338,098
2017FloridaSarasota CountyEnglewood Community Development AgencyGeneral Economic Development$1,671,812
2017FloridaSarasota CountyProperty Tax Tax ExemptionGeneral Economic Development$181,855
2017New YorkSaratoga Springs City School DistrictPILOTGeneral Economic Development$155,000
2017New YorkSaugerties Central School DistrictPILOTGeneral Economic Development$607,938
2017MichiganSault Ste. MariePayment in Lieu of Taxes (PILOT)Housing$994,216
2017MichiganSault Ste. MarieBrownfield Redevelopment (BRA)General Economic Development$24,942
2017MichiganSault Ste. MarieIndustrial Facilities Tax Abatement (IFT)General Economic Development$11,673
2017GeorgiaSavannah-Chatham County Board of EducationTax AbatementGeneral Economic Development$6,574,145
2017IowaSaydel Community School DistrictUrban RenewalGeneral Economic Development$11,278
2017IowaSaydel Community School DistrictUrban RenewalGeneral Economic Development$44,995
2017New YorkSchalmont Central School District at RotterdamPILOTGeneral Economic Development$4,098,273
2017New YorkSchenectady City School DistrictPILOTGeneral Economic Development$2,389,600
2017PennsylvaniaSchuylkill Valley School DistrictLERTAGeneral Economic Development$158,581
2017OhioScioto Valley Local School DistrictTax Abatements(not specified)$1,262,017
2017New JerseyScotch Pines-Fanwood Regional School DistrictTax AbatementGeneral Economic Development$520,089
2017New JerseyScotch Pines-Fanwood Regional School DistrictTax AbatementGeneral Economic Development$231,554
2017New YorkScotia-Glenville Central School DistrictPILOTGeneral Economic Development$465,847
2017IowaScott CountyPassive Tax Abatements: Urban renewal and economic development projects of other entitiesGeneral Economic Development$1,664,348
2017MinnesotaScott CountyShutterfly AbatementGeneral Economic Development$63,370
2017MinnesotaScott CountyEmerson AbatmentGeneral Economic Development$52,890
2017MinnesotaScott CountyDatacap AbatementGeneral Economic Development$32,416
2017NebraskaScottsbluff Public SchoolsTIF - Tax Increment FinancingGeneral Economic Development$111,283
2017New YorkSeaford Union Free School DistrictPILOTGeneral Economic Development$156,843
2017NevadaSearchlightRenewable EnergyEnergy production$2,801
2017NevadaSearchlightData CentersGeneral Economic Development$1,406
2017NevadaSearchlightStandardGeneral Economic Development$347
2017NevadaSearchlightAviationGeneral Economic Development$52
2017KansasSedgwick CountyExempt Industrial Revenue Bonds (IRB)General Economic Development$4,440,109
2017KansasSedgwick CountyEconomic Development Exemptions (EDX)General Economic Development$355,183
2017TexasSeguin Independent School DistrictChapter 313General Economic Development$727,228
2017FloridaSeminole County17/92 Redev FundGeneral Economic Development$2,301,298
2017New YorkSeneca Falls Central School DistrictPILOTGeneral Economic Development$252,750
2017PennsylvaniaSeneca Valley School DistrictTax AbatementGeneral Economic Development$1,935,569
2017MinnesotaShakopeeTIF Pay-GoGeneral Economic Development$1,014,773
2017MinnesotaShakopeeShutterfly AbatementGeneral Economic Development$68,006
2017MinnesotaShakopeeEmerson AbatmentGeneral Economic Development$56,757
2017MinnesotaShakopeeDatacap AbatementGeneral Economic Development$34,787
2017KansasShawnee CountyTax Abatement AgreementsGeneral Economic Development$2,428,635
2017KansasShawnee CountyNeighborhood Revitalization Program (NRP)General Economic Development$976,915
2017KansasShawnee Mission Unified School District 512Tax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$2,739,963
2017KansasShawnee Mission Unified School District 512Tax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$1,310,355
2017KansasShawnee Mission Unified School District 512Tax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$445,796
2017KansasShawnee Mission Unified School District 512Tax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$391,721
2017KansasShawnee Mission Unified School District 512Tax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$167,659
2017KansasShawnee Mission Unified School District 512Tax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$118,749
2017KansasShawnee Mission Unified School District 512Tax Increment Financing (TIF) DistrictsGeneral Economic Development (TIF)$114,505
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