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:	$32,393,094,541	3,626

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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
2019	Iowa	City of Davenport	Sales Tax Rebates for Urban Renewal Projects	General Economic Development	$107,000
2019	Iowa	City of Davenport	Economic Development Hotel/Motel Tax Refund	General Economic Development	$495,000
2019	Iowa	City of Davenport	Tax Increment Financing	General Economic Development	$2,414,000
2019	Illinois	City of Danville	Sales Tax Rebate	Business attraction/retention/expansion	$36,293
2019	Illinois	City of Danville	Tax Increment Financing (TIF)	General Economic Development	$250,600
2019	Texas	City of Dallas	Historic Preservation	General Economic Development	$1,468,000
2019	Texas	City of Dallas	Tax Increment Financing	General Economic Development	$43,723,000
2019	Texas	City of Dallas	Public Private Partnership (PPP) Program	Job Creation/Retention	$9,647,000
2019	Illinois	City of Crystal Lake	Sales Tax Rebate	Construction/rehabilitation	$294,952
2019	Rhode Island	City of Cranston	Economic Development Tax Incentive Program for Commercially Zoned Property	General Economic Development	$242,885
2019	Kentucky	City of Covington	Various Payroll Tax Abatements	General Economic Development	$338,108
2019	Kentucky	City of Covington	Various Property Tax Abatements	General Economic Development	$193,846
2019	Georgia	City of Columbus	Enterprise Zone Program	General Economic Development	$13,764
2019	Georgia	City of Columbus	Historic Preservation	General Economic Development	$256,536
2019	Georgia	City of Columbus	Conservation Use Valuation Assessment	General Economic Development	$444,094
2019	Georgia	City of Columbus	Industrial Revenue Bond Program	General Economic Development	$8,403,712
2019	Ohio	City of Columbus	Job Growth Incentive Program	General Economic Development	$11,311,000
2019	Ohio	City of Columbus	TIF - Tax Increment Financing	General Economic Development	$3,136,000
2019	Ohio	City of Columbus	Community Reinvestment Area (CRA) Program	General Economic Development	$1,523,000
2019	Ohio	City of Columbus	School District Revenue Sharing	General Economic Development	$1,366,000
2019	Ohio	City of Columbus	Job Creation Tax Credit Program	General Economic Development	$576,000
2019	Ohio	City of Columbus	Columbus Downtown Office Incentive Program	General Economic Development	$423,000
2019	Ohio	City of Columbus	Enterprise Zone Program	General Economic Development	$235,000
2019	Missouri	City of Columbia	City of Columbia Lease with IBM	General Economic Development	$3,281
2019	Missouri	City of Columbia	Tax Increment Financing - Tiger Hotel Redevelopment	General Economic Development	$11,090
2019	Missouri	City of Columbia	Tax Increment Financing - Regency Hotel Redevelopment	General Economic Development	$32,835
2019	Missouri	City of Columbia	Boone County, Industrial Development Bonds (Chapter 100 Bonds)	General Economic Development	$19,680
2019	South Carolina	City of Columbia	Multicounty Industrial or Business Park	General Economic Development	$346,510
2019	South Carolina	City of Columbia	Fee in Lieu of Taxes (FILOT)	General Economic Development	$3,243,593
2019	South Carolina	City of Columbia	Special Source Revenue Credit Program	Industrial development	$541,833
2019	Colorado	City of Colorado Springs	Economic Development Incentive - Airplane/airline	General Economic Development	$23,736
2019	Colorado	City of Colorado Springs	Economic Development Incentive - Hotel/Entertainment	General Economic Development	$91,459
2019	Ohio	City of Cleveland	Community Reinvestment Area (CRA) Program	Community development	$4,830,000
2019	Ohio	City of Cleveland	Tax Increment Financing (TIF)	General Economic Development (TIF)	$2,700,000
2019	Ohio	City of Cleveland	Enterprise Zone (EZ) Program	General Economic Development (EZ)	$174,000
2019	Tennessee	City of Clarksville	Community Development Agreements	Affordable Housing	$82,469
2019	Tennessee	City of Clarksville	Economic Development: Tax Increment Financing	General Economic Development	$34,658
2019	Tennessee	City of Clarksville	Economic Development: Commercial and Industrial Development	General Economic Development	$57,747
2019	Ohio	City of Cincinnati	Job Creation Tax Credit Program	General Economic Development	$6,564,000
2019	Ohio	City of Cincinnati	Community Reinvestment Area (CRA) Program	General Economic Development	$3,014,000
2019	Illinois	City of Chicago Ridge	Sales Tax Rebate	Construction/rehabilitation	$323,443
2019	Illinois	City of Chicago	Agreement with the Boeing Company	Business attraction/retention/expansion	$1,700,000
2019	Illinois	City of Chicago	Tax Increment Financing (TIF)	Construction/rehabilitation	$121,000,000
2019	Illinois	City of Chicago	Various Cook County Tax Abatement Programs	Redevelopment/revitalization	$16,900,000
2019	Tennessee	City of Chattanooga	Downtown Housing Development	Affordable Housing	$475,180
2019	Tennessee	City of Chattanooga	Commercial and Industrial Development	General Economic Development	$14,335,352
2019	Illinois	City of Charleston	Enterprise Zone (EZ)	General Economic Development	$7,452
2019	Arizona	City of Chandler	Government Property Lease Excise Tax (GPLET) program	General Economic Development	$144,941
2019	Arizona	City of Chandler	Various economic development programs (TIF)	General Economic Development	$526,942
2019	Iowa	City of Cedar Rapids	Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)	General Economic Development	$2,507,180
2019	Idaho	City of Caldwell	Idaho Code 63-602NN Tax Exemption	Industrial development	$20,827
2019	Illinois	City of Buffalo Grove	Agreement with Bits	Business attraction/retention/expansion	$566,782
2019	Illinois	City of Buffalo Grove	Agreement with Woodman's Food Market	Construction/rehabilitation	$467,656
2019	Illinois	City of Buffalo Grove	Agreement with LAB Development, LLC	General Economic Development	$234,019
2019	Illinois	City of Buffalo Grove	Agreement with Edward Hines Lumber Company	General Economic Development	$1,236,067
2019	New York	City of Buffalo	Various New York State programs	General Economic Development	$12,124,258
2019	New York	City of Buffalo	Erie County Industrial Development Agency programs	Job Creation/Retention	$13,697,804
2019	Oklahoma	City of Broken Arrow	Five Year Ad Valorem Tax Exemption for Manufacturing	Manufacturing	$81,341
2019	Illinois	City of Bridgeview	Sales Tax Rebate	Business attraction/retention/expansion	$1,617,782
2019	Connecticut	City of Bridgeport	Affordable Housing Tax Abatement Program	Affordable Housing	$1,669,880
2019	Connecticut	City of Bridgeport	Economic Development Tax Abatement Program	Job Creation/Retention	$2,466,677
2019	Kentucky	City of Bowling Green	Historic Moratorium Property Tax Program	Construction/rehabilitation	$13,377
2019	Kentucky	City of Bowling Green	Job Development Incentive Program (JDIP)	General Economic Development	$2,369,345
2019	Kentucky	City of Bowling Green	Payment in lieu of Taxes (PILOT)	General Economic Development	$178,243
2019	Kentucky	City of Bowling Green	Property Tax Annexation Program	General Economic Development	$215
2019	Kentucky	City of Bowling Green	Tax Increment Financing (TIF) Occupational Tax Program	General Economic Development	$180,956
2019	Massachusetts	City of Boston	Chapter 121A Urban Redevelopment	Redevelopment/revitalization	$50,101,000
2019	Massachusetts	City of Boston	Chapter 121B Urban Redevelopment	Redevelopment/revitalization	$18,652,000
2019	Massachusetts	City of Boston	TIF - Economic Opportunity Area	General Economic Development (TIF)	$14,592,000
2019	Alabama	City of Birmingham	General Tax Abatements	General Economic Development	$5,346,189
2019	Illinois	City of Bellwood	Class 6b; Class 7c	Construction/rehabilitation	$695,916
2019	Nebraska	City of Bellevue	Tax Increment Financing (TIF)	General Economic Development	$73,000
2019	Washington	City of Bellevue	High-Technology Sales and Use Tax Deferral	General Economic Development	$743,000
2019	Washington	City of Bellevue	Multifamily Tax Exemption	Affordable Housing	$54,000
2019	Washington	City of Bellevue	Current Use	Conservation of farmland, forest, open space, or water	$20,000
2019	Washington	City of Bellevue	Single-family Dwelling Improvement	Housing	$8,000
2019	Illinois	City of Bedford Park	Sales Tax Revenue Sharing Agreement	General Economic Development	$693,972
2019	Louisiana	City of Baton Rouge/East Baton Rouge Parish	Restoration Tax Abatement Program (RTA)	General Economic Development	$396,582
2019	Louisiana	City of Baton Rouge/East Baton Rouge Parish	Tax Increment Financing (TIF)	General Economic Development	$955,650
2019	Louisiana	City of Baton Rouge/East Baton Rouge Parish	Industrial Tax Exemption Program (ITEP)	General Economic Development	$10,015,851
2019	Maryland	City of Baltimore	Affordable Housing	Affordable Housing	$8,775,000
2019	Maryland	City of Baltimore	Economic Development Payment In Lieu of Tax (PILOT) - Garages	General Economic Development	$308,000
2019	Maryland	City of Baltimore	Economic Development Payment In Lieu of Tax (PILOT) - Market-Based Housing	General Economic Development	$5,724,000
2019	Maryland	City of Baltimore	Economic Development Payment In Lieu of Tax (PILOT) - Business Development	General Economic Development	$11,000,000
2019	Maryland	City of Baltimore	Port Authority PILOT	Port operations	$2,632,000
2019	Texas	City of Austin	Chapter 380 Performance Based Economic Development Incentive Program	General Economic Development	$9,300,000
2019	Colorado	City of Aurora	Various Tax Incentive Agreements	Retail development	$2,968,443
2019	Georgia	City of Augusta	Enterprise Zone	General Economic Development	$68,062
2019	Georgia	City of Augusta	Tax Allocation Districts	General Economic Development	$2,030,010
2019	Georgia	City of Augusta	Economic Development Authority	General Economic Development	$8,979,806
2019	Maine	City of Auburn	Credit Enhancement Agreements (TIF)	General Economic Development	$1,237,100
2019	Georgia	City of Atlanta	Atlanta Development Authority d/b/a Invest Atlanta	General Economic Development	$1,000,098
2019	Georgia	City of Atlanta	Various Agreements	General Economic Development	$5,600,000
2019	Illinois	City of Arlington Heights	Sales Tax Rebate	General Economic Development	$485,763
2019	Michigan	City of Ann Arbor	Brownfield Redevelopment Authority Sites	Brownfield rehabilitation	$558,362
2019	Michigan	City of Ann Arbor	Industrial Facilities Exemption	Industrial development	$12,790
2019	Iowa	City of Ankeny	Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)	General Economic Development	$356,214
2019	Iowa	City of Ankeny	Urban Revitalization Tax Exemptions Program	Redevelopment/revitalization	$3,885
2019	California	City of Anaheim	Economic Assistance Agreement (GardenWalk Retail)	General Economic Development	$275,000
2019	California	City of Anaheim	Economic Assistance Agreement (DoubleTree Hotel)	General Economic Development	$657,000
2019	Illinois	City of Alton	Enterprise Zone (EZ)	Construction/rehabilitation	$211,000