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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 Arlene Martínez 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:$15,856,961,3581,668
Download results as CSV or XML

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

YearStateJurisdictionProgram NameProgram Type sort icon . Gross Revenue Loss
2018MassachusettsCity of MarlboroughTax Increment Financing (TIF)General Economic Development$4,227,868
2018MassachusettsCity of MethuenTax Increment Financing (TIF)General Economic Development$172,162
2018MassachusettsCity of MilfordMassachusetts Economic Development Incentive ProgramGeneral Economic Development$82,353
2018MassachusettsCity of North AdamsMassachusetts Economic Development Incentive ProgramGeneral Economic Development$87,746
2018MassachusettsCity of NorthamptonMassachusetts Economic Development Incentive ProgramGeneral Economic Development$6,356
2018MassachusettsCity of NortonMassachusetts Economic Development Incentive ProgramGeneral Economic Development$224,198
2018MassachusettsCity of OxfordTax Increment Financing (TIF)General Economic Development$16,808
2018MassachusettsCity of PalmerMassachusetts Economic Development Incentive ProgramGeneral Economic Development$4,416
2018MassachusettsCity of PittsfieldMassachusetts Economic Development Incentive ProgramGeneral Economic Development$187,765
2018MassachusettsCity of South HadleyMassachusetts Economic Development Incentive ProgramGeneral Economic Development$37,584
2018MassachusettsCity of SpringfieldTax Increment Financing (TIF)General Economic Development$1,761,000
2018MassachusettsCity of WalpoleTax Increment Financing (TIF)General Economic Development$55,293
2018MassachusettsCity of WareMassachusetts Economic Development Incentive ProgramGeneral Economic Development$5,652
2018MassachusettsCity of WestboroughMassachusetts Economic Development Incentive ProgramGeneral Economic Development$76,679
2018MassachusettsCity of WestfieldMassachusetts Economic Development Incentive ProgramGeneral Economic Development$1,088,841
2018MassachusettsCity of WorcesterMassachusetts Economic Development Incentive Program (EDIP)General Economic Development$3,885,000
2018MichiganAdrian School DistrictIndustrial Facilities Tax (IFT)General Economic Development$23,220
2018MichiganAlma School DistrictIndustrial Facilities Tax (IFT) & Brownfield AgreementsGeneral Economic Development$104,000
2018MichiganAnchor Bay School DistrictIndustrial Facilities Tax (IFT)General Economic Development$65,000
2018MichiganBrimingham School DistrictIndustrial Facilities Tax (IFT) & Brownfield AgreementsGeneral Economic Development$31,000
2018MichiganCity of DetroitRenaissance Zone Act (RZ)General Economic Development$6,840,208
2018MichiganCity of DetroitEligible Manufacturing Personal Property (EMPP)General Economic Development$11,123,269
2018MichiganCity of Grand RapidsAgricultural Processing Renaissance ZonesGeneral Economic Development$40,296
2018MichiganCity of Sterling HeightsBrownfield Redevelopment Authority SitesGeneral Economic Development$84,250
2018MichiganCity of Sterling HeightsLocal Development Finance AuthorityGeneral Economic Development$438,187
2018MichiganCity of Sterling HeightsIndustrial Facilities ExemptionGeneral Economic Development$863,681
2018MichiganCity of WarrenOther Commercial and Industrial Tax AbatementsGeneral Economic Development$82,357
2018MichiganCity of WarrenExempt Personal PropertyGeneral Economic Development$1,258,281
2018MichiganDetroit City School DistrictIndustrial Facilities Tax Exemptions; Brownfield Redevelopment AgreementsGeneral Economic Development$28,635,612
2018MichiganOakland CountyProperty Property Tax ExemptionsGeneral Economic Development$965,173
2018MinnesotaAnoka CountyPay-As-You-Go TIFGeneral Economic Development$1,178,550
2018MinnesotaBloomingtonTIF - Pay-As-You-Go - Port AuthorityGeneral Economic Development$250,000
2018MinnesotaBrooklyn ParkVarious Property Tax Abatements - BusinessGeneral Economic Development$226,756
2018MinnesotaBrooklyn ParkVarious Property Tax Abatements - BusinessGeneral Economic Development$307,075
2018MinnesotaMinneapolisTax Increment Financing (TIF)General Economic Development$8,795,000
2018MinnesotaRamsey CountyPassive - Tax Increment Financing (TIF)General Economic Development$5,029,611
2018MinnesotaSt. PaulTax Increment Financing (TIF)General Economic Development$38,000
2018MinnesotaWashington CountyTax Increment Financing (TIF) Pay-As-You-GoGeneral Economic Development$477,800
2018MinnesotaWorthington 518Nobles Home Initiative (NHI)General Economic Development$4,825
2018MinnesotaWorthington 518Unnamed agreementGeneral Economic Development$1,742
2018MississippiCity of GulfportVarious Tax Abatement AgreementsGeneral Economic Development$566,897
2018MississippiDeSoto CountyPersonal/Real Tax ExemptionsGeneral Economic Development$3,114,079
2018MississippiDeSoto CountyFee in LieuGeneral Economic Development$1,266,686
2018MississippiDeSoto CountyTax Increment FinancingGeneral Economic Development$12,358
2018MississippiHarrison CountyVarious TIF AgreementsGeneral Economic Development$1,544,743
2018MississippiHarrison CountyTax Incentives for Economic Development and Residential ImprovementGeneral Economic Development$855,854
2018MississippiHarrison CountyFree Port WarehouseGeneral Economic Development$196,687
2018MississippiHarrison CountyIndustrial Exemption – Real propertyGeneral Economic Development$86,338
2018MississippiHarrison CountyIndustrial Exemption – Personal propertyGeneral Economic Development$57,039
2018MississippiCity of HattiesburgIndustrial expansion exemptionsGeneral Economic Development$1,433,138
2018MississippiCity of HattiesburgHistoric district exemptionsGeneral Economic Development$73,412
2018MississippiHinds CountyConstruction and expansion of a manufacturing facilityGeneral Economic Development$107,159
2018MississippiHinds CountyOperation Center/Headquarters/ Other Commercial EnterprisesGeneral Economic Development$78,552
2018MississippiHinds CountyConstruction and expansion of a manufacturing facilityGeneral Economic Development$13,697
2018MississippiJackson CountyVarious abatement agreementsGeneral Economic Development$20,502,995
2018MississippiRankin CountyVarious abatement agreementsGeneral Economic Development$1,128,695
2018MississippiCity of SouthavenConstruction and Expansion of a Manufacturing and/or Storage FacilityGeneral Economic Development$549,478
2018MissouriCity of ColumbiaIBM LeaseGeneral Economic Development$3,302
2018MissouriCity of ColumbiaTax Increment Financing - PILOTGeneral Economic Development$14,136
2018MissouriCity of ColumbiaTax Increment Financing - EATSGeneral Economic Development$17,382
2018MissouriCity of ColumbiaChapter 100 BondsGeneral Economic Development$19,680
2018MissouriCity of Kansas CityUrban Renewal AreaGeneral Economic Development$225,000
2018MissouriCity of Kansas CitySuper Tax Increment Financing (TIF)General Economic Development$23,016,000
2018MissouriCity of Kansas CityTax Increment Financing (TIF)General Economic Development$67,948,000
2018MissouriCity of SpringfieldTax Increment FinancingGeneral Economic Development$489,314
2018MissouriCity of St. LouisIndustrial Revenue Bond Transactions - Personal PropertyGeneral Economic Development$38,000
2018MissouriCity of St. LouisIndustrial Revenue Bond Transactions - Real PropertyGeneral Economic Development$72,000
2018MissouriColumbia Public School DistrictCity of Columbia AgreementsGeneral Economic Development$238,651
2018MissouriColumbia Public School DistrictIndustrial Development Bonds - Boone CountyGeneral Economic Development$1,273,428
2018MissouriGreene CountyChap 100/Chap 353/TIFGeneral Economic Development$395,597
2018MissouriJackson CountyMulti-AbatementGeneral Economic Development$558,820
2018MissouriKansas City Public LibraryChapter 100 BondsGeneral Economic Development$5,386
2018MissouriKansas City Public LibraryEEZGeneral Economic Development$36,583
2018MissouriKansas City Public LibraryLCRAGeneral Economic Development$87,867
2018MissouriKansas City Public LibraryChapter 353 and PIEA AbatementGeneral Economic Development$1,041,943
2018MissouriKansas City Public LibraryTax Increment FinancingGeneral Economic Development$1,313,040
2018MissouriKansas City School DistrictPlanned Industrial Expansion Auth (PIEA) of KCGeneral Economic Development$4,781,000
2018MissouriKansas City School DistrictVarious tax abatementsGeneral Economic Development$21,987,000
2018MissouriNorth Kansas City School District 74North Kansas City Tax AbatementsGeneral Economic Development$8,023,000
2018MissouriRockwood R-VI School DistrictVarious Property Tax Abatement ProgramsGeneral Economic Development$76,896
2018MissouriSpringfield R-XII School DistrictVarious Property Tax Abatement ProgramsGeneral Economic Development$998,171
2018MissouriSt Louis Public School District Transitional DistrictVarious Tax Abatment ProgramsGeneral Economic Development$19,299,365
2018MontanaBozeman School DistrictNew or Expanding IndustryGeneral Economic Development$2,718
2018MontanaFlathead CountyNew & Expanding BusinessGeneral Economic Development$103,668
2018MontanaGallatin CountyNew & Expanding BusinessGeneral Economic Development$75,633
2018MontanaYellowstone CountyVarious County Tax Abatement AgreementsGeneral Economic Development$98,811
2018NebraskaCity of BellevueTax Increment Financing (TIF)General Economic Development$91,000
2018NebraskaCity of Grand IslandTax Increment Financing (TIF)General Economic Development$1,637,000
2018NebraskaCity of KearneyCommunity Development ActGeneral Economic Development$69,187
2018NebraskaCity of KearneyNebraska Advantage Act and the Employment and Investment Growth ActGeneral Economic Development$62,218
2018NebraskaLancaster CountyVarious Tax Abatement ProgramsGeneral Economic Development$1,301,931
2018NebraskaState of NebraskaNebraska AdvantageGeneral Economic Development$154,192,000
2018NebraskaOmaha Public SchoolsTax Increment Financing (TIF)General Economic Development$85
2018NebraskaOmaha Public SchoolsTax Increment Financing (TIF)General Economic Development$16,925
2018NevadaBoulder CityData CenterGeneral Economic Development$35,503
2018NevadaBoulder CityStandardGeneral Economic Development$23,788
2018NevadaBoulder CityAviationGeneral Economic Development$2,808
2018NevadaBoulder Library DistrictData CenterGeneral Economic Development$2,109
2018NevadaBoulder Library DistrictStandardGeneral Economic Development$1,413
2018NevadaBoulder Library DistrictAviationGeneral Economic Development$167
2018NevadaCarson CityVarious Tax AbatementsGeneral Economic Development$317,034
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