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	Missouri	City of St. Louis	Chapter 99 - Residential	Redevelopment/revitalization	$1,096,000
2020	Missouri	City of St. Louis	Chapter 353 - Commercial	Redevelopment/revitalization	$1,130,000
2020	Missouri	City of St. Louis	Industrial Revenue Bond Transactions - Earnings Tax Incentive Credits	Redevelopment/revitalization	$2,362,000
2020	Illinois	City of Springfield	Sales Tax Rebate Agreement	General Economic Development	$3,079
2020	Illinois	City of Springfield	Annexation Agreement	General Economic Development	$14,263
2020	Massachusetts	City of Springfield	Tax Increment Financing (TIF)	General Economic Development	$1,279,000
2020	Missouri	City of Springfield	Enhanced Enterprise Zone	Business attraction/retention/expansion	$2,293,103
2020	Missouri	City of Springfield	Land Clearance for Redevelopment	Construction/rehabilitation	$1,338,235
2020	Missouri	City of Springfield	Tax Increment Financing	General Economic Development	$684,296
2020	Missouri	City of Springfield	Chapter 100 Industrial Development Bonds	Property improvements	$411,337
2020	Missouri	City of Springfield	Chapter 353	Redevelopment/revitalization	$1,340,652
2020	Washington	City of Spokane	Multiple-Family Housing Property Tax Exemption Program	Affordable Housing	$2,658,350
2020	Washington	City of Spokane	Multi-unit Urban Housing	Affordable Housing	$917,948
2020	Washington	City of Spokane	High Unemployment County Sales & Use Tax Deferral for Manufacturing Facilities	Manufacturing development	$83,514
2020	Nevada	City of Sparks	State of Nevada Tax Abatement Program (Machinery/equipment)	General Economic Development	$470,385
2020	Nevada	City of Sparks	State of Nevada Tax Abatement Program (Energy)	Energy production	$151,494
2020	Nevada	City of Sparks	State of Nevada Tax Abatement Program (Aviation)	Technology (aviation)	$38,613
2020	Nevada	City of Sparks	State of Nevada Tax Abatement Program (Data center)	Technology (data center)	$24,067
2020	Mississippi	City of Southaven	Construction and Expansion of a Manufacturing and/or Storage Facility	General Economic Development	$484,498
2020	Indiana	City of South Bend	Various property tax abatement agreements	Business attraction/retention/expansion	$2,147,799
2020	South Dakota	City of Sioux Falls	Tax Increment Financing	General Economic Development	$2,608,412
2020	Iowa	City of Sioux City	Enterprise Zones	General Economic Development	$125,198
2020	Iowa	City of Sioux City	Urban Renewal and Economic Development Projects - Tax Increment Financing (TIF)	General Economic Development	$773,030
2020	Louisiana	City of Shreveport	Tax Rebate Incentive Pay (TRIP)	Charity/nonprofit/government assistance	$4,545
2020	Louisiana	City of Shreveport	Industrial Tax Exemption Program (ITEP)	General Economic Development	$1,006,614
2020	Louisiana	City of Shreveport	Restoration Tax Abatement Program (RTA)	Real estate development (commercial)	$262,591
2020	Washington	City of Seattle	High Technology	Job Creation/Retention	$10,507,000
2020	Washington	City of Seattle	Historic Properties Incentives	Historic Preservation	$1,293,000
2020	Washington	City of Seattle	Data Center Server Equipment and Power Infrastructure	Technology	$453,000
2020	Washington	City of Seattle	Multifamily Property Tax Exemption (MFTE)	Affordable Housing	$132,000
2020	Washington	City of Seattle	Single-family Dwelling Improvement	Housing	$80,000
2020	Washington	City of Seattle	Current Use	Conservation of farmland, forest, open space, or water	$45,000
2020	Arizona	City of Scottsdale	Transaction Privilege Tax Reimbursement	General Economic Development	$74,835
2020	Illinois	City of Schaumburg	Tax Increment Financing	Capital investment	$3,833,423
2020	Illinois	City of Schaumburg	Class 6B Incentive Program	Industrial development	$9,842,784
2020	Georgia	City of Savannah	Enterprise Zones	Job Creation/Retention	$165,264
2020	California	City of Santee	Tax sharing agreement	Business attraction/retention/expansion	$1,575,357
2020	New Mexico	City of Santa Fe	Ridgetop Road, LLC IRB	General Economic Development	$563,980
2020	California	City of San Leandro	Tax sharing agreement	Construction/rehabilitation	$119,360
2020	Texas	City of San Antonio	Economic Development Incentive Fund (EDIF) Program	General Economic Development	$1,225,000
2020	Texas	City of San Antonio	City Tax Abatement Program - Chapter 312	Job Creation/Retention	$2,811,000
2020	Texas	City of San Antonio	Tax Increment Financing (TIF) Program - Non-Center City Housing Incentive Policy	Real estate development (commercial)	$874,000
2020	Texas	City of San Antonio	Tax Increment Financing (TIF) Program - Center City Housing Incentive Policy	Real estate development (commercial)	$2,096,000
2020	Oregon	City of Salem	State of Oregon Enterprise Zone Partial Exempt	General Economic Development	$341,466
2020	Oregon	City of Salem	Multiple Unit Housing	General Economic Development	$218,203
2020	Oregon	City of Salem	State of Oregon Enterprise Zone Full Exempt	General Economic Development	$143,550
2020	Oregon	City of Salem	State of Oregon Historial Property	General Economic Development	$105,895
2020	Oregon	City of Salem	State of Oregon Charitable Low Income Rental Housing Full Exemption	General Economic Development	$186,894
2020	Oregon	City of Salem	Polk County Enterprise Zone Partial Exempt	General Economic Development	$24,768
2020	New Mexico	City of Roswell	Christmas by Krebs - IRB	General Economic Development	$50,000
2020	New Mexico	City of Roswell	Leprino Foods Company	General Economic Development	$300,000
2020	New Mexico	City of Roswell	Sunrise Energy Ventures New Mexico, LLC	General Economic Development	$25,000
2020	Maryland	City of Rockville	Various tax abatement programs	General Economic Development	$77,380
2020	New York	City of Rochester	Various Tax Abatement Agreements	General Economic Development	$29,802,764
2020	New Mexico	City of Rio Rancho	Titan City Center, LLC Project - Industrial Revenue Bonds Series 2009	General Economic Development	$136,068
2020	New Mexico	City of Rio Rancho	Petroglyph Real Estate Development Gross Receipts Investment Policy Agreement	General Economic Development	$95,349
2020	New Mexico	City of Rio Rancho	Stonegate Tax Increment Development District	General Economic Development	$53,647
2020	New Mexico	City of Rio Rancho	Call, LLC Project - Industrial Revenue Bonds Series 1998A	General Economic Development	$49,304
2020	New Mexico	City of Rio Rancho	Bank America - Industrial Revenue Bonds Series 1998B	General Economic Development	$36,898
2020	California	City of Rialto	Various sales tax sharing agreements	General Economic Development	$3,532,460
2020	Nevada	City of Reno	State of Nevada Tax Abatement Program (Machinery/equipment)	General Economic Development	$1,187,144
2020	Nevada	City of Reno	State of Nevada Tax Abatement Program (Energy)	Energy production	$382,337
2020	Nevada	City of Reno	State of Nevada Tax Abatement Program (Aviation)	Technology (aviation)	$97,451
2020	Nevada	City of Reno	State of Nevada Tax Abatement Program (Data center)	Technology (data center)	$60,741
2020	Pennsylvania	City of Reading	Keystone Opportunity Zone Program	General Economic Development	$373,000
2020	Pennsylvania	City of Reading	Local Economic Revitalization Tax Assistance	General Economic Development	$46,000
2020	South Dakota	City of Rapid City	Cabela's	Business attraction/retention	$1,476,446
2020	South Dakota	City of Rapid City	Saint Joseph Street Student Housing	Housing	$50,745
2020	Arizona	City of Queen Creek	Government Property Lease Excise Tax (GPLET) agreements	Job Creation/Retention	$46,156
2020	Rhode Island	City of Providence	Title 44 Program (historic preservation)	Historic Preservation	$17,716,000
2020	Rhode Island	City of Providence	Historic Property Stabilization Ordinance	Historic Preservation	$3,344,000
2020	Rhode Island	City of Providence	Neighborhood Revitalization Act	Construction/rehabilitation	$384,000
2020	Rhode Island	City of Providence	Tax Stabilization for Commercial and Residential Property	Construction/rehabilitation	$151,000
2020	Maine	City of Portland	Credit Enhancement Agreements (TIF)	General Economic Development	$4,063,703
2020	Oregon	City of Portland	Historic Property	Historic Preservation	$3,838,104
2020	Oregon	City of Portland	Homebuyer Opportunituy Limited Tax Exemption (HOLTE)	Property improvements	$737,703
2020	Oregon	City of Portland	Multiple-Unit Housing in Core Areas	Construction/rehabilitation	$1,211,478
2020	Oregon	City of Portland	Non-Profit Low Income Rental Housing	Affordable Housing	$4,617,706
2020	Oregon	City of Portland	Oregon Enterprise Zone (E-Zone) Program	General Economic Development (EZ)	$1,817,866
2020	Pennsylvania	City of Pittsburgh	Homestead Exemption	General Economic Development	$6,232,050
2020	Pennsylvania	City of Pittsburgh	Residential LERTA	General Economic Development	$3,054,841
2020	Pennsylvania	City of Pittsburgh	Tax Increment Financing	General Economic Development	$1,948,111
2020	Pennsylvania	City of Pittsburgh	Act 77 Exemption	General Economic Development	$1,305,092
2020	Pennsylvania	City of Pittsburgh	Local Economic Stimulus	General Economic Development	$1,240,681
2020	Pennsylvania	City of Pittsburgh	Act 42 Enhanced	General Economic Development	$710,350
2020	Pennsylvania	City of Pittsburgh	Residential Enhanced LERTA	General Economic Development	$372,566
2020	Pennsylvania	City of Pittsburgh	Commercial LERTA	General Economic Development	$147,501
2020	Pennsylvania	City of Pittsburgh	Act 42	General Economic Development	$39,349
2020	Arizona	City of Phoenix	Transaction Privilege Tax Reimbursement	Redevelopment/revitalization	$337,000
2020	Arizona	City of Phoenix	Government Property Lease Excise Tax (GPLET) program	Redevelopment/revitalization	$5,988,000
2020	Pennsylvania	City of Philadelphia	Keystone Opportunity Zone (KOZ) Business Income and Receipt Tax Credit	General Economic Development	$94,690,137
2020	Pennsylvania	City of Philadelphia	Rehab & New Construction for Commercial & Industrial Properties	Construction/rehabilitation	$42,772,031
2020	Pennsylvania	City of Philadelphia	New Construction for Residential Properties	Construction/rehabilitation	$27,579,743
2020	Pennsylvania	City of Philadelphia	Keystone Opportunity Zone (KOZ) Net Profit Tax Credit	General Economic Development	$15,588,994
2020	Pennsylvania	City of Philadelphia	Rehab Construction for Residential Properties	Construction/rehabilitation	$7,613,512
2020	Pennsylvania	City of Philadelphia	Keystone Opportunity Zone (KOZ) Real Estate Tax Credit	General Economic Development	$7,280,122
2020	Pennsylvania	City of Philadelphia	Community Development Corporation (CDC) Tax Credit	General Economic Development	$3,222,800
2020	Pennsylvania	City of Philadelphia	Tax Increment Financing (TIF) District(s)	General Economic Development (TIF)	$2,007,729
2020	Pennsylvania	City of Philadelphia	Development Abatement for New or Improved Residential Properties	Construction/rehabilitation	$1,532,863
2020	Pennsylvania	City of Philadelphia	Job Creation Tax Credit	Job Creation/Retention	$604,237
2020	Florida	City of Pensacola	Economic Development Property Tax Tax Exemption	General Economic Development	$228,871